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All Journal Majalah Ekonomi Jurnal Ilmiah Ecobuss Ecopreneur.12 JISO : Journal of Industrial and Systems Optimization Among : Jurnal Pengabdian Masyarakat Journal of Applied Management and Business (JAMB) IQTISHADequity jurnal MANAJEMEN
Nikma Yucha
Universitas Maarif Hasyim Latif Sidoarjo
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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LEVEL OF KNOWLEDGE OF TAXATION, QUALITY OF FISKUS SERVICES, AND PROVISION OF TAX SANCTIONS ON TAXPAYER COMPLIANCE WITH MSME Rezki Bachtiar Yuliansyah; Nikma Yucha; Rizqa Melia
Ecopreneur.12 Vol 6, No 1 (2023): April 2023
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v6i1.11213

Abstract

This research is aimed at proving and analyzing the effect of the level of knowledge of taxation, the quality of tax services, and the imposition of tax sanctions on the taxpayer compliance of MSME actors partially and simultaneously with the MSME research object in Taman Subdistrict, Sidoarjo Regency. They are using quantitative research methods with multiple linear regression analysis techniques. The number of samples that met the criteria for purposive sampling in Taman Subdistrict SMEs was 40 MSME actors. Still, there was a data transformation by adding a sample of 8 MSME actors. The study's results partially examine the quality of tax authorities and the imposition of tax sanctions has a positive and significant effect on taxpayer compliance. At the same time, knowledge of taxation does not positively and significantly affect taxpayer compliance. In simultaneous research, the variables of knowledge of taxation, quality of tax service and imposition of tax sanctions have a positive and significant effect on taxpayer compliance.
The Preparation of Financial Statements Based on Psak No. 1 Concerning Presentation of Financial Reports At PT DSM Sura-baya Mitha Otik Wiraswati; Nikma Yucha; Desy Lindawati
IQTISHADequity jurnal MANAJEMEN Vol 5, No 1 (2022): Desember 2022
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v5i1.11892

Abstract

Statement of Financial Accounting Standards is an instruction from accounting procedures which include the processing, recognition, preparation and presentation of financial statements. Financial reports according to PSAK 1 consist of balance reports, profit and loss reports, reports on changes in capital, cash flow reports, and notes to financial reports. From the initial research it was found that in the December 2021 period the company only presented balance reports, profit/loss reports, reports on changes in capital and cash flow reports. This study aims to identify and analyze the preparation of the financial statements of PT. DSM complies with PSAK No. 1. The method used for this research is descriptive qualitative. This method uses 3 processes, namely reducing, presenting and concluding. The data collection technique used is the method of observation, interviews, documentation. This study evaluates the financial statements of PT. DSM, the first thing to do is to check the format and standards used by the company, calculate the suitability of PT DSM's financial statements with PSAK No. 1 and present financial reports according to PSAK No. 1. Based on this research, it can be concluded that the financial statements prepared by PT. Most of the DSM have fulfilled the characteristics of PSAK No. 1, but there are some that have not been fulfilled, such as not making an explicit statement regarding compliance with applicable accounting standards, where this statement can be poured into the notes to the financial statements and has not presented comparative information. In addition, PT DSM has presented good financial reports even though the conformity level of the balance sheet is 35.29% and the level of non-conformity is 64.71% and there are several adjustments to the mention of items in the balance sheet, while for changes in profit/loss reports to profit/income statements. comprehensive loss as well as additions for making notes to the financial statements. 
Identifikasi Permasalahan Budidaya Puter Pelung Di Desa Sambungrejo, Kecamatan Sukodono, Kabupaten Sidoarjo Gempur Santoso; Gusti Adriansyah; Dony Perdana; Wiji Lestariningsih; Nikma Yucha; Ika Widya Ardhyani
Among : Jurnal Pengabdian Masyarakat Vol 5, No 1 (2023): Jurnal Among Pengabdian Masyarakat
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/ajpm.v5i1.12225

Abstract

Burung puter pelung merupakan salah satu burung yang dikenal dikalangan masyarakat Indonesia. Ciri khas yang dimiliki burung puter pelung menjadikan burung ini banyak dibudidayakan di masyarakat. Sudah banyak para pecinta burung puter pelung ini yang tidak hanya sekedar hobi, juga menjadikannya usaha untuk menambah pendapatan. Untuk dapat meningkatkan minat masyarakat terhadap burung jenis puter pelung ini maka salah satunya diperlukan adanya pemahaman tentang budidaya dan kemudahan untuk melakukannya. Kedepannya budidaya ini dapat diperkenalkan secara luas di masyarakat. Sehingga diharapkan dengan adanya pemahaman mengenai budidaya burung puter pelung juga dibarengi peningkatan minat budidaya burung puter pelung dikalangan masyarat. Dan temtunya dapat dijadikan alternatif usaha bagi masyarakat. Metode RCA (Root Cause Analysis) membantu mengidentifikasi permasalahan yang ada pada budidaya Puter Pelung dan dari proses brainstrorming membantu memberikan pertimbangan solusi yang diharapkan.
Social Media Advertising, Conformity, and Environment on Hedonist Lifestyle Through Consumptive Behavior Nikma Yucha; Rif’atul Nurindah
Journal of Applied Management and Business Vol. 4 No. 1 (2023): Vol.4 No.1, July 2023
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v4i1.398

Abstract

This study aims to prove and analyze the effect of social media advertising, conformity, and the environment on the hedonic lifestyle of students through their consumptive behavior towards fashion. This study uses quantitative methods, and data collection using questionnaires. The sample was selected using non-probability sampling with a total of 100 respondents. And data processing and analysis using SEM (Structural Equation Modeling). The results of this study can be concluded that social media advertising variables affect fashion consumptive behavior positively and significantly. Conformity affects fashion consumptive behavior positively and significantly. The environment influences fashion consumptive behavior positively and significantly. Fashion consumptive behavior affects the hedonic lifestyle positively and significantly. Social media advertising does not affect the hedonic lifestyle positively and significantly. Conformity is not a hedonic lifestyle in a positive and significant way. The environment influences the hedonic lifestyle positively and significantly. The implications of this research for readers are expected to increase knowledge and can add references in the application of SEM Analysis. And as a basis for follow-up suggestions for business and service activists related to factors that help improve sales.
Pengaruh Penerapan GCG dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Moderating Mitha Otik Wiraswati; Nikma Yucha; Cholifatul Janah
Ecobuss Vol 11 No 2 (2023): Jurnal Ilmiah Ecobuss, Volume 11, Nomor 2, September 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i2.1674

Abstract

This study alims to deltelrminel thel elffelct of implelmelnting good corporaltel govelrnalncel alnd compalny sizel on firm valluel with finalnciall pelrformalncel als al modelralting valrialblel in Cigalrelttel Sub-Selctor Malnufalcturing Compalniels Listeld on thel Indonelsial Stock Elxchalngel in 2019-2021. This relselalrch is calusall alssocialtivel, thel typel of daltal useld is qualntitaltivel daltal, elspelciallly daltal thalt is elstimalteld als numbelrs or numbelrs alnd is selcondalry daltal. Thel salmpling telchniquel usels al purposivel salmpling telchniquel. Selcondalry daltal procelssing wals calrrield out using IBM SPSS 26. Thel relsults of this study elxplalin thalt thel R Squalrel valluel is 0.626 or 62.6% which indicaltels al simultalnelous influelncel beltweleln thel Good Corporaltel Govelrnalncel alnd Compalny Sizel valrialblels on thel Corporaltel Valluel valrialblel which is modelralteld by thel Finalnciall Pelrformalncel valrialblel of 62.6% alnd thel relst alddeld up to 27.4. % influelnceld by othelr valrialblels. Keyword: Good Corporaltel Govelrnalncel, Compalny Sizel, Corporaltel Valluel, Finalnciall Pelrformalnce
ANALISIS PERSEPSI KONSUMEN OJEK ONLINE (GF) (Studi Kasus: Royal Plaza) Ardhyani, Ika Widya; Moch. Anshori; Nikma Yucha; Gusti Adriansyah; Fajar Mauludhani
JISO : Journal of Industrial and Systems Optimization Vol. 6 No. 2 (2023): Desember 2023
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/jiso.v6i2.140-146

Abstract

This study aims to determine the quality of service on customer satisfaction at Royal Plaza Surabaya, based on the results of the analysis of five dimensions of service quality in the Servqual model to create quality services and are expected to have an effect on customer satisfaction. The population of the subjects in this study were 700 people, Grabfood customers in the Royal Plaza area, with a sample consisting of 232 people using the clustering sampling technique. The collected data were analyzed on the Servqual scale, which is described in front (gap) of the expected service quality and the reality received by the customer so that it is known. the level of satisfaction contained in the service attribute which consists of five dimensions of Servqual, namely Tangible (Physical Evidence), Reliability (Reliability), Responsiveness (Responsiveness), Assurance (Assurance) and Empathy (Empathy). The results of the study indicate that the quality of Grabfood's services has not fully met customer expectations because all attributes have negative values. From the results of the integration of the Servqual method and the measurement of the Cartesian diagram, the dominant attribute is in quadrant I, the Tangible attribute value is -1,5303 the Reliability attribute value is -1,2121 the Responsiveness attribute value is -0.7013 the Assurance attribute value is -0.5065 attribute value Empathy is -0.8983. Therefore, the Company needs to maintain service quality and strive to improve its service quality so that it is optimal and puts attributes that are in other quadrants into quadrant I.   Penelitian ini bertujuan untuk mengetahui penelitian kualitas pelayanan terhadap kepuasan pelanggan di Royal Plaza Surabaya, sehingga didasarkan pada hasil analisa lima dimensi kualitas layanan dalam model Servqual untuk menciptakan pelayanan yang berkualitas dan diharapakan berpengaruh pada kepuasan pelanggan. Jumlah populasi subjek dalam penelitian ini pelanggan Grabfood wilayah Royal Plaza sebanyak 700 orang dengan sampel terdiri 232 orang dengan menggunakan teknik clustering sampling data yang terkumpul dianalisa dalam skala Servqual yang menggambarkan kesenjangan (gap) kualitas pelayanan yang diharapkan dan kenyataan yang diterima pelanggan sehingga diketahui tingkat kepuasan yang terdapat pada atribut layanan yang terdiri dari lima dimensi Servqual yaitu Tangible (Bukti Fisik), Reliability (Kehandalan), Responsiveness (Daya Tanggap), Assurance (Jaminan) dan Emphaty (Empati). Hasil penelitian menunjukkan bahwa, kualitas layanan Grabfood belum bisa sepenuhnya memenuhi harapan pelanggan karena semua atribut memiliki kesenjangan bernilai negatif. Dari hasil Integrasi metode Servqual dan pengukuran diagram kartesius atribut dominan berada pada kuadran I, nilai atribut Tangible sebesar -1,5303 nilai atribut Reliability sebesar -1,2121 nilai atribut Responsiveness sebesar -0,7013 nilai atribut Assurance sebesar -0,5065 nilai atribut Emphaty sebesar -0,8983. Oleh karena itu pihak Perusahaan perlu mempertahankan kualitas layanan dan berupaya untuk meningkatkan kualitas layanannya agar optimal dan meletakkan atribut yang berada pada kuadran lain ke kuadran I.
The Effect Of E-Wallet, a Hedonist Lifestyle with Self Control as an Intervening Variable on Consumptive Behavior nikma yucha; Ria Angelina Nur Rohmah
Journal of Applied Management and Business Vol. 4 No. 2 (2023): Vol.4 No.2, December 2023
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v4i2.522

Abstract

This study aims to prove and analyze the effect of e-wallet, a hedonist lifestyle with self-control as an intervening variable on Consumptive Behavior. This study uses quantitative methods, and data collection using questionnaires. The sample was selected using non-probability sampling with a total of 182 respondents. And data processing and analysis using path Analyzes.  The results of this study can be concluded that E-wallet Variable has a positive and significant effect on self-control. Hedonic lifestyle variables have a positive and significant effect on self-control. The hedonic lifestyle has a positive and significant effect on consumer behavior. Self-control variable has a positive and significant effect on consumptive behavior. E-wallet variables have a positive and unsignificant effect on consumptive behavior through self-control. Hedonic lifestyle variable has a positive and unsignificant on consumptive behavior through self-control.
Pengaruh Perceived Value dan Promosi Terhadap Minat Beli Ulang di Tokopedia (Studi Kasus Pada Mahasiswa di Perguruan Tinggi X): INFLUENCE OF PERCEIVED VALUE AND PROMOTION ON REPURCHASE INTENTION IN TOKOPEDIA Nikma Yucha; Puji Febrianti
Majalah Ekonomi Vol 29 No 1 (2024): Juni 2024
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol29.no1.a8994

Abstract

Penelitian ini bertujuan untuk mendemonstrasikan dan menganalisis “Pengaruh Perceived Value dan Promosi terhadap Niat Pembelian Ulang (Studi Kasus Mahasiswa Umaha)”. Sampel yang digunakan dalam penelitian ini adalah 85 orang mahasiswa Program Studi Manajemen Perguruan Tinggi X, dengan menggunakan teknik pengambilan sampel rumus Sloven. Analisis dan pengolahan data dilakukan dengan menggunakan SPSS versi 23. Pengaruh perceived value terhadap repo interest, dengan nilai signifikansi 0,000 < 0,05 pada uji t-variable perceived value. Promosi berpengaruh terhadap minat repo, dengan nilai signifikansi 0,000 < 0,05 untuk uji t variabel promosi. Perceived value dan promosi berpengaruh signifikan terhadap minat repo (Y) secara bersamaan, terlihat dari hasil uji F sebesar 0,000<0,05. Hasil penelitian ini menunjukkan bahwa persepsi nilai (X1) dan promosi (X2) berpengaruh terhadap minat beli ulang (Y).
Co-Authors Achmad Fathoni Rodli Adelia Okta Harianto Akhyar Bisri Al Mustofa Berlian Putri Berlian Putri K Cholifatul Janah Desy Lindawati Dewi Agustya Ningrum Donny Arif Dony Perdana Drs Setiawan Eddy Rosidi Fajar Mauludhani Firdha Fauziyah Gatot Hariadi Gusti Adriansyah Ida Putri Nur Cahyani Ika Widya Ardhyani Isa .Madjid Jenny AYu Eka Cahyani Khusna Ainun Jariyah Mitha Otik Wiraswati Mitha Otik Wiraswati Moch. Anshori Monika Agnesia Mukti Ali Nuning Nurna Dewi Puji Febrianti Putri Anggraini Ratna Ekasari Rezki Aulia Pramudita Rezki Bachtiar Yuliansyah Ria Angelina Nur Rohmah Rif’atul Nurindah Rizqa Melia Septiana Nur Safitri Setiawan Setiawan Siti Mahmudah Siti Mahmudah Soenarto . Tego Laman Cahyono Trio Ardianto Umi Lailatul Wiji Lestariningsih Yuniati, R.A. Norromadani Yusanti Ervina