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All Journal Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Ekonomi Jurnal Manajemen Bisnis JEJAK JAM : Jurnal Aplikasi Manajemen Benefit: Jurnal Manajemen dan Bisnis Akuisisi : Jurnal Akuntansi Economic Education Analysis Journal Jurnal Ilmiah Ekonomi Islam Jurnal Bina Praja Jurnal Ekonomi dan Bisnis Kinerja: Jurnal Ekonomi dan Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Organisasi Dan Manajemen Journal of Islamic Economic Laws International Journal of Community Service Learning JURNAL SYARIKAH : JURNAL EKONOMI ISLAM Surya Abdimas EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Islamic Business and Economics (IJIBEC) Amwaluna Jurnal Ekonomi dan Keuangan Syariah JURNAL MANAJEMEN DAN BISNIS INDONESIA Bappenas Working Papers BISECER (Business Economic Entrepreneurship) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Riset Entrepreneurship Jurnal Akuntansi dan Bisnis Krisnadwipayana Nusantara Science and Technology Proceedings Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Asian Management and Business Review Jurnal Akuntansi AKTIVA Unram Journal of Community Service (UJCS) As-Sidanah : Jurnal Pengabdian Masyarakat Share: Jurnal Ekonomi dan Keuangan Islam Journal of Accounting and Digital Finance Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Indonesian Economy and Business Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Manajemen dan Dinamika Bisnis Eastasouth Journal of Impactive Community Services Bookchapter Ekonomi Universitas Negeri Semarang Al'Adalah International Journal of Economics, Commerce, and Management Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Business and Economic Analysis Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Jejak: Jurnal Ekonomi dan Kebijakan Dinamika Pendidikan Jurnal Manajemen Maranatha Journal of Islamic Economic Laws
Risanda Alirastra Budiantoro
Fakultas Ekonomika Dan Bisnis, Universitas Negeri Semarang
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PENDIDIKAN PENGELOLAAN KEUANGAN KELUARGA DALAM MEMBENTUK SIKAP BEREKONOMI YANG RASIONAL DI SDN PAKINTELAN 03 GUNUNGPATI SEMARANG Budiantoro, Risanda Alirastra; Susanti, Anis; Jannah, Richatul; Rizkyana, Fitrarena Widhi; Athoillah, Athoillah
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 6, No 1 (2025): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v6i1.48226

Abstract

Pengelolaan keuangan rumah tangga merupakan salah satu hal penting yang harus dilakukan oleh setiap rumah tangga untuk mewujudkan tujuan perencanaan dan pengelolaan keluarga. Pendidikan pengelolaan keuangan keluarga ini bertujuan untuk meningkatkan pengetahuan literasi keuangan dan manajemen keuangan keluarga secara teori dan praktek dalam bentuk evaluasi keuangan dan penyusunan anggaran sederhana. Kegiatan ini dilakukan dalam tiga tahapan yaitu investigasi, persiapan dan implementasi selama dua bulan di SDN Pakintelan 03 Gunungpati. Pelaksanaan program pengabdian kepada masyarakat ini dilakukan dalam bentuk sharing session dan pelatihan literasi keuangan dan manajemen keuangan keluarga dilakukan sesuai dengan kualifikasi yang dimiliki oleh peniliti sekaligus tim pelaksana. Hasilnya guru SDN Pakintelan 03 Gunungpati menjadi lebih bijak dan terampil dalam penerapan literasi keuangan dan manajemen keuangan keluarga dalam kehidupan sehari-hari, seperti membelanjakan uangnya secara bijak, membayar cicilan utang, dan melakukan kegiatan menabung. Harapannya dengan program pengabdian kepada masyarakat ini, guru di Guru SDN 03 Pakintelan, Gunungpati dapat membuat perencanaan dan pengelolaan keuangan keluarga yang baik dan bijaksana bagi rumah tangganya sehingga pada akhirnya menjadikan keuangan keluarga menjadi sehat dan sejahtera.
REDESIGNING ISLAMIC TRANSFORMATIONAL LEADERSHIP FOR MUSLIM MINORITIES IN THE WEST Fatimatuzzahro; Risanda
Al'Adalah Vol. 26 No. 1 (2023)
Publisher : LP2M IAIN Jember (now UIN Kiai Haji Achmad Siddiq Jember)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/aladalah.v26i1.320

Abstract

Islam is a comprehensive religion that does not discuss one aspect of knowledge but covers all aspects, including leadership. Islamic leadership must be based on the pillars of Islam, namely the Qur'an and Hadith. Islamic leaders must work towards a vision to create a just society where the rule of law is upheld among all believers and non-believers. In the context of Islam in Western countries, leadership faced many challenges during the early years of the 21st century. These challenges can come from internal organizational challenges, such as social, cultural, and structural challenges. However, challenges arise from external contexts, such as social, cultural, legal, and political. In Islamic economic philosophy, the leadership model that is considered ideal is one based on fair and ethical leadership principles. This qualitative research aims to explain and redesign the transformational leadership theory with Islamic leadership. The study results are four characteristics that can influence transformational Islamic leadership: government pressure, media hostility, international politics, and a legal system. The impact of international politics unites the Muslim population to some extent. Australia's Muslim population hails from many countries, including a significant group born and raised in Australia. As a result, the Muslim population in Australia is a minority in an international context.
CONSUMER SATISFACTION BEHAVIOR WHOM PURCHASE CHINESE SMARTPHONE IN SOLORAYA Putra, Febrianur Ibnu Fitroh Sukono; Budiantoro, Risanda Alirastra; Luxfiati, Bilkis Aulia; Widawati, Mega Wahyu
Jurnal Aplikasi Manajemen Vol. 18 No. 3 (2020)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.19

Abstract

Customer satisfaction behavior that buys Chinese smartphone products is the purpose of this research. This research population is all customers who bought Chinese smartphones in seven cities included Surakarta, Boyolali, Sukoharjo, Wonogiri, Sragen, Klaten, and Karanganyar in Central Java. The sampling technique used purposive sampling with a total of 400 respondents who bought Chinese smartphones in the official store and black market. A personal questionnaire obtained by a field study is a data collection research method. Multiple linear regression and comparison tests used as an analysis tool in this research. The findings in this research resulted that the three independent variables such as price perception, product quality, and marketplace have a positive and significant effect on customer satisfaction. In this study, it was also found that there were differences in consumer satisfaction who bought the Chinese smartphones in official stores and the black market.
Rekonstruksi pemulihan kinerja pemasaran berbasis pemberdayaan pada pelaku usaha mikro kecil di Indonesia Febrianur Ibnu Fitroh Sukono Putra; Risanda Alirastra Budiantoro; Awanis Linati Haziroh
Jurnal Manajemen Maranatha Vol 21 No 1 (2021): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v21i1.4017

Abstract

The Covid-19 pandemic has made most economic sectors, especially micro and small enterprises, stagnant and even bankrupt. This situation is what makes micro and small business enterprises change their sales strategy through digitalization schemes. The Covid-19 pandemic has indirectly prompted new changes in Indonesia's business style. Social media and marketplaces can become a new concept to make it easier for micro and small business actors to get more comprehensive marketing access. This study aims to initiate an ideal digital marketing adoption model for micro and small enterprise to restore economic conditions to their original state. The research method is an exploratory qualitative approach using primary data obtained from observations and interviews. The sampling technique used purposive sampling with the criteria of the sources being micro and small business actors assisted by the Department of Cooperatives and SMEs of Semarang, Surakarta, Grobogan, Pemalang, Purworejo. The flow of research analysis is data collection, data reduction, data presentation, and concluding. The results of this study indicate two alternative solution models, including (1) training and startup development; (2) training and scaleup development. The urgency of this research allows the government to carry out single submission online program management to minimize errors and monitor program progress. This solution model is expected to be a role model based on ta'awun (mutual relations) for other provincial governments in empowering micro and small business actors to become more optimal based on appropriate technology.
THE IMPACT OF CRIME ON TOURISM VISITS IN CENTRAL JAVA: A PANEL DATA APPROACH Rachman, Muhammad Aulia; Risanda A. Budiantoro; Syamsuddin
Business and Economic Analysis Journal Vol. 5 No. 1 (2025): May 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/beaj.v5i1.23978

Abstract

Crime generates insecurities, which limit tourism in several ways: reduced tourist destination appeal, increased perceptions of the risk of being victimized as a tourist, harm to destination image, increased transaction costs, and reduced institutional quality. This study employed a panel data approach to investigate the impact of criminal acts on tourist arrivals in 35 Central Javanese districts/cities from 2020 to 2024. Control variables included tourist attractions, accommodation, restaurants, vehicles, and the COVID-19 pandemic. Findings revealed a significant negative relationship between criminal cases and tourist visits, underscoring security's crucial role. Conversely, tourist attractions, accommodation, and restaurants positively affected arrivals. As expected, the COVID-19 pandemic negatively influenced tourism. Notably, the study found no significant impact from the prevalence of violence against children and women or the ratio of vehicles. Comparative analysis (between tourism-based and non-tourism-based regions) shows that crime consistently deters and attractions consistently promote tourism in all areas. Still, accommodation positively impacts tourism-based economies, while restaurants promote tourism in both regions. These results highlight the necessity of enhancing security measures at tourist destinations, fostering the development of sustainable attractions, and ensuring adequate supporting infrastructure to stimulate tourism sector growth in Central Java.
Determinan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2023 Amalia, Vina; Alirastra Budiantoro, Risanda
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i1.301

Abstract

Rapid globalization has encouraged the expansion of multinational companies and the increasing complexity of cross-border transactions. Transfer pricing is an important issue in international taxation practices, because it has the potential to be used to shift profits to countries with lower tax rates. This study aims to analyze the effect of tax burden, exchange rate, bonus mechanism, and thin capitalization on transfer pricing. The method used in this research is quantitative using secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2023, totaling 231 companies. The sample was selected using purposive sampling technique and obtained data totaling 25 manufacturing companies with 89 units of analysis which became the object of observation. The analytical technique used in this research is panel data regression analysis with the help of Eviews software version 12. The results showed that the tax burden has a significant positive effect on the company's decision to practice transfer pricing. This indicates that the greater the tax burden borne by the company, the greater the possibility of the company to practice transfer pricing. Meanwhile, the exchange rate variable, bonus mechanism, and thin capitalization have no significant effect on the company's decision to practice transfer pricing. In conclusion of this study, the company management is advised to consider the decision in conducting transfer pricing practices and be more careful in conducting transfer pricing. Meanwhile, the government and tax authorities are expected to increase and tighten supervision of companies conducting related transactions in order to minimize tax avoidance practices through transfer pricing practices. Rapid globalization has encouraged the expansion of multinational companies and the increasing complexity of cross-border transactions. Transfer pricing is an important issue in international taxation practices, because it has the potential to be used to shift profits to countries with lower tax rates. This study aims to analyze the effect of tax burden, exchange rate, bonus mechanism, and thin capitalization on transfer pricing. The method used in this research is quantitative using secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2023, totaling 231 companies. The sample was selected using purposive sampling technique and obtained data totaling 25 manufacturing companies with 89 units of analysis which became the object of observation. The analytical technique used in this research is panel data regression analysis with the help of Eviews software version 12. The results showed that the tax burden has a significant positive effect on the company's decision to practice transfer pricing. This indicates that the greater the tax burden borne by the company, the greater the possibility of the company to practice transfer pricing. Meanwhile, the exchange rate variable, bonus mechanism, and thin capitalization have no significant effect on the company's decision to practice transfer pricing. In conclusion of this study, the company management is advised to consider the decision in conducting transfer pricing practices and be more careful in conducting transfer pricing. Meanwhile, the government and tax authorities are expected to increase and tighten supervision of companies conducting related transactions in order to minimize tax avoidance practices through transfer pricing practices.
Is the Merger Effective for Indonesian Islamic Banks? Budiantoro, Risanda Alirastra; Rachman, Mohammad Aulia; Tsani, Luthfi Ibnu; Millatina, Afifah Nur; Fatimatuzzahro, Fatimatuzzahro
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.22036

Abstract

The low competitiveness of the Islamic banking sector has raised significant concerns within the government regarding the future viability of this financial industry in Indonesia. In response, a merger has been proposed as a strategic policy to strengthen and enhance the Islamic banking framework. This study seeks to assess the effectiveness of the merger strategy involving three state-owned Islamic banks—Bank Syariah Mandiri, BNI Syariah, and BRI Syariah—which have consolidated to form Bank Syariah Indonesia (BSI). The study employs a qualitative exploratory approach, utilizing analytical tools such as the Five Forces Model and SWOT analysis. The findings indicate that the merger strategy has been effective, as the management of the newly established entity has successfully implemented a range of initiatives to enhance the competitiveness of Islamic banking within the financial sector. These initiatives include product differentiation, innovation, a strong emphasis on service quality, institutional strengthening, and a focus on digital business development. The study concludes that the merger represents a positive step for the Indonesian Islamic banking sector. The strategies implemented by BSI may serve as a potential roadmap for other institutions aiming to enhance their competitive standing in the industry.========================================================================================================ABSTRAK – Efektifkah Merger pada Perbankan Syariah di Indonesia? Rendahnya daya saing sektor perbankan syariah menimbulkan kekhawatiran akan keberlangsungan industri keuangan ini di masa depan di Indonesia. Sebagai kebijakan strategis untuk memperkuat dan meningkatkan kerangka kerja perbankan syariah, pemerintah mengusulkan dilakukannya merger terhadap tiga bank syariah milik negara. Penelitian ini bertujuan untuk mengevaluasi efektivitas strategi merger Bank Syariah Mandiri, BNI Syariah, dan BRI Syariah menjadi Bank Syariah Indonesia (BSI). Penelitian ini menggunakan pendekatan kualitatif eksploratif dengan memanfaatkan Five Forces Model dan analisis SWOT sebagai alat analisis. Hasil penelitian menunjukkan efektivitas strategi merger dalam meningkatkan daya saing perbankan syariah. Manajemen BSI dinilai berhasil menerapkan serangkaian strategi pencapaian tujuan organisasi seperti melakukan diferensiasi produk, inovasi, orientasi pada kualitas layanan, penguatan kelembagaan, dan menseriusi pengembangan bisnis digital. Penelitian ini menyimpulkan bahwa strategi merger merupakan langkah positif bagi sektor perbankan syariah di Indonesia dalam meningkatkan daya saingnya di industri perbankan. Hasil ini dapat menjadi panduan potensial bagi lembaga keuangan syariah lain yang ingin menerapkan strategi serupa.
Determinan agresivitas pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Florensia, Carina; Budiantoro, Risanda Alirastra
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1784

Abstract

This study aims to examine the effect of profitability, thin capitalization, capital intensity, firm size, and independent commissioners on tax aggressiveness in banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Tax aggressiveness is measured using the Effective Tax Rate (ETR) as a proxy. The study employs a quantitative approach with panel data regression, involving 29 firms selected through purposive sampling. The Common Effect Model (CEM) is identified as the best-fitting model. The findings reveal that profitability and independent commissioners have a negative and significant impact on tax aggressiveness, while thin capitalization, capital intensity, and firm size show no significant effect. These results emphasize the importance of internal corporate governance, particularly the supervisory role of independent commissioners, in reducing tax avoidance behavior. Policy implications suggest the need for stronger tax oversight based on firm characteristics and the adoption of advanced technologies for early detection of avoidance practices. The study is limited to the banking sector; future research should expand across industries and consider broader governance variables.
GENDER PADA DEWAN PERUSAHAAN PERBANKAN DI INDONESIA Yudo Jayanto, Prabowo; Mukhibad, Hasan; Alirastra Budiantoro, Risanda
Bookchapter Ekonomi Universitas Negeri Semarang Vol. 3 (2025)
Publisher : Bookchapter Ekonomi Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ie.v3i1.193

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh keberagaman gender pada dewan direksi terhadap kinerja keuangan dalam konteks perbankan di Indonesia. Studi ini menggunakan dua skenario untuk mengukur diversitas gender dan kinerja keuangan. Diversitas gender diukur dengan dummy dan persentase anggota perempuan duduk sebagai dewan direksi. Kinerja keaungan diukur sengan return on asset (ROA) dan return on equity (ROE). Studi ini menggunakan 96 bank umum di Indonesia selama periode 2009–2021. Studi ini menemukan bahwa keberagaman gender dewan direksi tidak memiliki pengaruh pada kinerja keuangan. Hasil penelitian ini robust setalh melakukan pengujian dengan menggunakan proksi diversitas gender dewan dan kinerja keuangan yang berbeda.
The Effect of ESG, Sustainable Financial Performance, and Ownership Structure on Tax Avoidance in Banking Companies Listed on the IDX in 2022–2024 Nursalim, Nursalim; Risanda Alirastra Budiantoro
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.893

Abstract

This study aims to examine the influence of profitability, Sustainable Financial Performance, and firm size on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses a quantitative approach, relying on secondary data obtained from the annual financial reports of banking companies. The analysis method applied is multiple linear regression to assess the effect of the independent variables profitability, Sustainable Financial Performance, and firm size on the dependent variable, tax avoidance. The findings reveal that profitability, Sustainable Financial Performance, and firm size have a simultaneous and significant impact on tax avoidance. Partially, each variable also exerts a significant influence, suggesting that financial performance, capital structure, and company scale play key roles in determining tax avoidance behavior. The results are expected to enrich tax accounting literature and serve as practical input for banking management in formulating legal and efficient tax strategies.
Co-Authors A. A. A. WULANDIRA SAWITRI DJELANTIK Afifah Nur Millatina Agus Wahyudin Ahmad Nurkhin Ahmad Syahrul Fauzi Ali, Luthfi G. Ali, Shujahat Amalia Nur Chasanah Anak Agung Istri Sri Wiadnyani Anis Susanti Arif Agus Haidar Arifandi, Muhammad Rizky Arsanda, Tiara Daffa Asrori Athoillah Athoillah, Athoillah Aulia Prima Kharismaputra Awanis Linati Haziroh Az Zahra, Nadia Faiza Bilkis Aulia Luxfiati Bogy Febriatmoko Cahyani, Indah A. Chasanah, Amalia Nur Damas Gianlugi Alrizqi Diana Puspitasari Djoko Widodo Dwi Rahmayani, Dwi Enggarningtyas Retno Pinasti Fatimatuzzahro Fatimatuzzahro, Fatimatuzzahro Febrianur Ibnu Fitroh Sukono Putra Fitrarena Widhi Rizkyana Florensia, Carina Foza Hadyu Hasanatina Foza Hadyu Hasanatina Foza Hadyu Hasanatina Foza Hadyu Hasanatina, Foza Hadyu Hadyu Hasanatina, Foza Hakimi, Fifi Hasan Mukhibad Heri Yanto Herry Subagyo Himmatina, Dina N. Indah Anisykurlillah Indri Murniawaty, Indri Ismiyati, Ismiyati Khaira, Mulil Khalwat Asyaria Khalwat Asyaria Khelle K, Nicky Clara Kholifah, Miftakhul JN Kiswanto Kiswanto Kusni Ingsih lailatis syarifah, lailatis Lamidi, Lamidi Larasati, Pradipta P Larasati, Pradipta Puspita Latifah, Faela R. Lestari, Selvia Puji M Aulia Rachman Mario Rosario Wisnu Aji Masitha Fahmi Wardani Masitha Fahmi Wardhani Maylia Pramono Sari Maylia Pramono Sari Mega Wahyu Widawati Meliana, Rini Mubashir Ahmad Mudinillah, Adam Muhammad Rizky Arifandi Musthofa, Ubaedul Mustofa, Ubaedul Nafisa, Binta Zulfa Nanik Sri Utaminingsih Nora Idiawati Nur Rachmat Arifin Nurhikmah, Abdullah Arif Nursalim Nursalim Perdana, Tito Aditya Pinasti, Enggarningtyas Retno Prabowo Yudo Jayanto Pradipta Puspita Larasati Pradipta Puspita Larasati Prayogi, Joni Putra, Febrianur I.F.S. Rachman, Mohammad Aulia Rachman, Muhammad Aulia Rahmad Hakim Ratna Herawati Ratna Wardani Richatul Jannah Riesanda Najmi Sasmita Rizkyana, Fitrarena Widhi Roymon Panjaitan Sandy Arief Sehabuddin, Ahmad Shujahat Ali Sih Darmi Astuti Sisca Dian Rahmawati Sri Herianingrum Sri Runtiningsih Suci Afnia Syahrul Fauzi, Ahmad Syamsuddin Syamsul Arifin Tamimah Tamimah Tika Widiastuti Tsani, Luthfi Ibnu Vicky Oktavia Vina Amalia, Vina Zahra, Mauren A.