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The Influence of Capital Structure and Asset Efficiency on Profitability and Corporate Income Tax Kurniawan, Andrie; Putra, Dian Berliansyah; Sofyanty, Devy; Aryadi, Heri
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the influence of asset efficiency and capital structure on profitability and corporate income tax in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Using purposive sampling, 25 companies were selected, and data from audited financial statements were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS. Asset efficiency, measured by Fixed Asset Turnover (FATO), shows no significant effect on profitability or corporate income tax, indicating that asset utilization alone is insufficient to enhance financial outcomes. Capital structure, proxied by the Debt-to-Equity Ratio (DER), significantly reduces profitability but does not significantly influence corporate income tax. Profitability has a positive and significant effect on corporate income tax, aligning with the Trade-Off Theory. These findings highlight the need for optimal leverage management, operational improvements beyond asset utilization, and effective tax strategies to ensure sustainable corporate performance.
Sustainable Innovation, Digitalization, and Economic Resilience: A Systematic Literature Review on SMEs Sabil, Sabil; Hakim, Lukman; Lestiningsih, Amin Setio; Widodo, Dwiyatmoko Puji; Hakim, Sugiyah; Sofyanty, Devy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5482

Abstract

Digital transformation has become one of the main drivers of sustainable innovation in small and medium-sized enterprises (SMEs), especially in the face of global disruption and the need to adapt to rapid market changes. This study aims to examine the relationship between sustainable innovation, digitalization, and the economic resilience of SMEs, with a focus on how digital transformation strategies can enhance competitiveness while supporting sustainable business practices. Using a systematic literature review approach, this article analyzes relevant scientific publications to identify patterns, trends, and key thematic categories emerging from the current literature. The findings reveal that digital transformation drives new, more adaptive business models, strengthens dynamic capabilities, and enhances SMEs' resilience in facing crises. Additionally, the literature emphasizes that digitalization plays a crucial role in accelerating innovation in products and services oriented toward sustainability, while also opening opportunities for SMEs to access global markets in a more inclusive manner. This research contributes conceptually by offering a synthesis framework on the role of digitalization in sustainable innovation and SME economic resilience, while also providing practical implications for business actors and policymakers in formulating strategies to strengthen SME competitiveness in the digital era. These findings also open up further research opportunities on contextual digital adoption models and mechanisms for implementing sustainable innovation across various industrial sectors.
Pengaruh Work Life Balance Dan Stress Kerja Terhadap Kepuasan Kerja Pegawai Di BPPLOP Kota Semarang Daeni, Haerlis Mawar; Oemar, Moehammad Shadiq Helmy; Sofyanty, Devy
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.235

Abstract

Abstracts - This study aims to analyze the effect of  Work  Life Balance and Job Stress on employee Job Satisfaction at the Center for Student Sports Education and Training, both partially and simultaneously. The research employs a quantitative approach with statistical analysis. The data collected include both primary and secondary sources, using a questionnaire as the main instrument. The sampling technique used is non-probability sampling with a saturated sample approach, in which all 56 employees in the population were selected as respondents. Data analysis techniques include instrument testing, classical assumption testing, and hypothesis testing consisting of multiple linear regression analysis, F-test, t-test, and coefficient of determination. The data were processed using SPSS version 25. The results show that partially, Work Life Balance has a positive and significant effect on employee job satisfaction, while Job Stress has no significant effect. Simultaneously, both Work Life Balance and Job Stress have a positive and significant effect on employee Job Satisfaction at the Center for Student Sports Education and Training.
Penerapan Model Guided Inquiry Learning Berbantuan Website Analisa dan Perancangan Sistem Informasi Pelacakan Dokumen pada PT. Pupuk Kujang Cikampek Ong, Danny; Agustina Yanti, Vera; Sofyanty, Devy; Suwantica Kusumandari
Jurnal Sosial Teknologi Vol. 5 No. 10 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i10.32463

Abstract

Penelitian ini bertujuan untuk menganalisis dan merancang sistem informasi pelacakan dokumen di PT. Pupuk Kujang Cikampek. Saat ini, perusahaan tersebut menghadapi tantangan dalam mengelola dokumen secara efisien karena sistem manual yang digunakan, yang rentan terhadap kesalahan, keterlambatan, dan sulitnya menemukan dokumen yang diperlukan. Dengan begitu penulis ingin merancang sebuah aplikasi yang berbasis website pelacakan dokumen secara online sehingga datayang diterima lebih akurat. Metode yang dipakai dalam merancang aplikasi berbasis website ini menggunakan metode pengembangan sistem model prototyping. Sistem informasi yang dirancang diharapkan dapat mengatasi permasalahan ini dengan menyediakan solusi yang lebih baik dalam manajemen dokumen, mulai dari proses pengarsipan, pencarian, hingga pengelolaan dokumen secara keseluruhan. Dengan sistem ini, perusahaan diharapkan dapat meningkatkan produktivitas, mengurangi biaya operasional, serta meningkatkan layanan kepada pelanggan. Penelitian ini juga memberikan kontribusi ilmiah dalam pengembangan teknologi informasi terkait manajemen dokumen yang dapat diaplikasikan pada berbagai industri.
Kebermaknaan Hidup Dan Kecemasan Terhadap Kematian Pada Pasien Kanker Robertus Surjoseto; Devy Sofyanty
Termometer: Jurnal Ilmiah Ilmu Kesehatan dan Kedokteran Vol. 1 No. 3 (2023): Juli : Termometer: Jurnal Ilmiah Ilmu Kesehatan dan Kedokteran
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/termometer.v1i3.1901

Abstract

Someone’s level of death anxiety might elevated if that person is experiencing health problem or chronic disease such as cancer. This study aims to determine the relationshop between those two variables that is the meaning of life and death anxiety in cancer patients. This study used the quantitative method, the sampling technique used was purposive sampling, research subjects are patients with a cancer diagnosis and still undergoing treatment or recovery treatment in the dr Cipto Mangunkusumo Hospital Jakarta, the number of subject obtained was 65 patients. The data was collected using the meaning of life scale (15 aitem, α = 0,854) and death anxiety scale (20 aitem, α = 0,871). The data obtained were analyzed using Person Product Moment.Results of the analysis shows that there is a significant negative relationship between the meaning of life and death anxiety in cancer patients at dr Cipto Mangunkusumo Hospital Jakarta.Negative relationship between the two variable means that the higher the meaning of life , the death anxiety will be lower. Based on the results of this study, there is a need for strategies for cancer patients to increase the meaning of life as an effort to achieve positive adaptation to death anxiety.
Hubungan Kecerdasan Emosional Terhadap Penyesuaian Diri Pada Pasien Kanker Serviks Paska Histerektomi Robertus Surjoseto; Devy Sofyanty
Detector: Jurnal Inovasi Riset Ilmu Kesehatan Vol. 2 No. 1 (2024): Februari : Jurnal Inovasi Riset Ilmu Kesehatan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/detector.v2i1.3112

Abstract

Emotional intelligence plays an important role in addressing various issues, especially self adjustment problems in post hysterectomy cervical cancer patients. This quantitative research with the correlational approach aims to determine the relationship between emotional intelligence and self adjustment in post hysterectomy cervical cancer patients. Sampling used is saturated sampling method which involve the entire population to be used as a research sample because the population was less than 100 people, namely 30 patient. To collect data using questionnaires and interview. The technique for the analysis used by the researcher in this study is Pearson’s product moment correlation. The analysis shows that there is a relationship between emotional intelligence and self adjustment. Emotional intelligence also had a direct and positive relationship with self adjustment, in which the value of r = 0,874; there is no negative sign, and it can be said that emotional intelligence and self adjustment have a very strong relationship.
Analysis Influence Various Types of Promotions Sale To Behavior Purchase Consumers : Case Study at Niaga Supermarket , Lombok suleman, Dede; Sabil, Sabil; Ati Haryati, Raden; Wianti, Wiwin; Sofyanty, Devy
Dinasti International Journal of Management Science Vol. 5 No. 4 (2024): Dinasti International Journal of Management Science (March-April 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i4.2352

Abstract

Research This aim For investigate impact various type promotion sale to behavior purchase consumers at Niaga Supermarket , Lombok. Through analysis of survey data involving sample consumer from the supermarket , research This disclose relevant findings . _ Research result show that promotion " buy one free one " have influence weak positive _ to behavior purchase consumer . Discount price , on the other hand , has influence more positive _ moderate to behavior purchase . Coupons also have an impact behavior purchase in a way positive with level moderate influence , meanwhile _ free samples no proven own significant impact on behavior _ purchase . Interestingly , the bonus pack, though often used in practice promotion sales , have influence weak negative and no _ significant on behavior purchase consumer . This result give outlook valuable for practitioner marketing and research furthermore about type promotion most effective sales in influence behavior purchase consumers in a supermarket environment . With more understanding _ deep about preference consumer related promotion sales , marketer can devise more strategies appropriate , temporary consumer can make decision more purchases _ informant .
KECEMASAN MENGHADAPI DUNIA KERJA DITINJAU DARI KECERDASAN ADVERSITAS DAN EFIKASI DIRI PADA MAHASISWA TINGKAT AKHIR Sofyanty, Devy; Yanti, Vera Agustina; Ong, Danny; Kusumandari, Suwantica
AKSELERASI: Jurnal Ilmiah Nasional Vol 6 No 1 (2024): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v6i1.880

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kecerdasan adversitas dan efikasi diri secara parsial maupun simultan terhadap kecemasan menghadapi dunia kerja. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data dilakukan melalui kuesioner, wawancara dan observasi. Teknik pegambilan sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda yang diolah menggunakan software Statistitical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan terdapat pengaruh negatif dan signifikan antara kecerdasan adversitas dengan kecemasan menghadapi dunia kerja, terdapat pengaruh negatif dan signifikan antara efikasi diri dengan kecemasan menghadapi dunia kerja dan terdapat pengaruh negatif dan signifikan antara kecerdasan adversitas dan efikasi diri secara bersama-sama dengan kecemasan menghadapi dunia kerja. Maka, disimpulkan jika terdapat pengaruh yang signifikan antar kecerdasan adversitas dan efikasi diri dengan kecemasan menghadapi dunia kerja pada mahasiswa tingkat akhir, yang artinya semakin tinggi kecerdasan adversitas dan efikasi diri yang dimiliki mahasiswa maka akan semakin rendah pula kecemasan menghadapi dunia kerja pada mahasiswa.
Cyberloafing Ditinjau Dari Kontrol Diri Dan Kepuasan Kerja Sofyanty, Devy; Supriyadi , Tugimin
Jurnal Kajian Ilmiah Vol. 21 No. 2 (2021): Mei 2021
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.803 KB) | DOI: 10.31599/jki.v21i2.514

Abstract

Abstract Cyberloafing is the behavior of employees to use the company or private internet, for activities that have nothing to do with work and are carried out during working hours. Studying cyberloafing behavior is considered very important considering the internet is a daily necessity in carrying out daily tasks so it becomes important to minimize, prevent or even eliminate the factors that cause cyberloafing behavior. This study aims to empirically analyze the effect of self control and job satisfaction on cyberloafing behavior. This research was conducted at the Ministry of Manpower of the Republic of Indonesia. This type of research is quantitative, sampling in this study using purposive sampling techniques. Methods of data collection using questionnaires and interviews. Data were analyzed using multiple linear regression. Based on the analysis results, the following findings are obtained: (1) simultaneously self control and job satisfaction have a negative and significant effect on cyberloafing behavior, (2) partially self control has a negative and significant effect on cyberloafing behavior, (3) partial satisfaction work has a negative and significant effect on cyberloafing. Keywords: Self Control, Job Satisfaction, Cyberloafing Abstrak Cyberloafing adalah perilaku karyawan dalam menggunakan fasilitas internet perusahaan atau pribadi, untuk aktivitas yang tidak ada kaitannya dengan pekerjaan dan dilakukan selama jam kerja. Mempelajari perilaku Cyberloafing dinilai sangat penting mengingat internet merupakan kebutuhan sehari-hari dalam menjalankan tugas sehingga menjadi penting untuk meminimalkan, mencegah atau bahkan menghilangkan faktor-faktor penyebab perilaku Cyberloafing. Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh pengendalian diri dan kepuasan kerja terhadap perilaku Cyberloafing. Penelitian ini dilakukan di Kementerian Tenaga Kerja Republik Indonesia. Jenis penelitian ini adalah kuantitatif, teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Metode pengumpulan data menggunakan kuesioner dan wawancara. Analisis data menggunakan regresi linier berganda. Berdasarkan hasil analisis diperoleh temuan sebagai berikut: (1) secara bersama-sama kontrol diri dan kepuasan kerja berpengaruh negatif dan signifikan terhadap perilaku cyberloafing, (2) secara parsial kontrol diri berpengaruh negatif dan signifikan terhadap perilaku cyberloafing, (3) kepuasan kerja secara parsial berpengaruh negatif dan signifikan terhadap cyberloafing. Kata Kunci: Kontrol Diri, Kepuasan Kerja, Cyberloafing
The Impact of Organizational Culture and Work Discipline on Work Productivity: The Mediating Role of Work Motivation in Expeditionary Companies in Indonesia Hakim, Lukman; Sabil, Sabil; Lestiningsih, Amin Setio; Puji Widodo, Dwiyatmoko; Sofyanty, Devy
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3243

Abstract

Abstract: This study aims to analyze the mediating role of work motivation on the relationship between organizational culture, work discipline, and work productivity in expedition service companies in Indonesia. Data were collected from 150 respondents who were randomly selected employees of expedition companies. The research method used is quantitative with Structural Equation Modeling - Partial Least Square analysis tool. The results showed that: Organizational culture has a positive but insignificant effect on work motivation (P-Value = 0.104 > 0.05).Organizational culture has a positive but insignificant effect on work productivity (P-Value = 0.429 > 0.05). Work discipline has a negative and significant effect on work motivation (P-Value = 0.003 < 0.05). Work discipline has a positive and significant effect on work productivity (P-Value = 0.000 < 0.05). Work motivation has a positive but insignificant effect on work productivity (P-Value = 0.182 > 0.05). The mediation test results show that: Work motivation does not mediate the effect of organizational culture on work productivity (P-Value = 0.360 > 0.05). Work motivation does not mediate the effect of work discipline on work productivity (P-Value = 0.253 > 0.05). Keywords: Work Productivity, Work Motivation, Work Culture, Work Discipline
Co-Authors Agustina Yanti, Vera Aldi Friyatna Dira Amin Setio Lestiningsih ANDRI KURNIAWAN Andrie Kurniawan Anwar, Zakiyah Aprilia Puspasari Arvel Fausta Raynor Ati Haryati, Raden Ayu Anggreni , Made Bashori , Bashori Daeni, Haerlis Mawar Danny Ong Dede Mustomi Dede Suleman Dede Suleman Dian Berliansyah Putra Dian Mohamad Anwar Dwi Setyaningrum, Etik Dwiyatmoko Puji Widodo Dwiyatmoko Puji Widodo Dwiyatmoko Puji Widodo, Dwiyatmoko Fahmi Kamal Fahmi Kamal Faif Yusuf Fara Ilyas Faroman Syarief Faroman Syarief, Faroman Fathulmila Matiala, Tiara Fauzi Ahmad Muda Fendi saputra Fikri Maulana, Muhammad Frans Sudirjo Haerlis Mawar Daeni Hakim, Sugiyah Handriadi, Handriadi Hendy Tannady heri aryadi, heri Ida Zuniarti, Ida Imam Jayanto Irma M Nawangwulan Joko Ariawan Kurniawan Prambudi Utomo Lestiningsih, Amin Setio Lukman Hakim Lukman Hakim Lukman Hakim Made Ayu Anggreni Makhsudovna, Istamova Shokhida Mamadiyarov, Zokir Misrofingah Moehammad Shadiq Helmy Oemar Mohammad Azharie Hamdany Muhammad Aziz Winardi, Muhammad Nurzalinar Joesah Oemar, Moehammad Shadiq Helmy Purwandani, Indah Puspasari, Aprilia Rachmat Sjarief Raden Ati Haryati Robertus Surjoseto Romadhoni Rosmita Rosmita Rosmita Rosmita Rosmita Rosmita, Rosmita Sabil Sabil Sabil Sabil - sabil sabil, sabil Sahirah Aliffiana Samuel PD Anantadjaya Sandra Lumingkewas , Cindy Sinta Rukiastiandari Sismadi, Sismadi Sofyan Marwansyah Sri Arfani Sri Rusiyati Styaningrum, Etik Dwi Sugiyah Sugiyah Sugiyah Sugiyah, Sugiyah Suhardoyo Supriyadi, Tugimin Suwantica Suwantica Kusumandari Suwantica Suwantica Suwantica Suwantica Syeh Assery Teni Agustina TOPAN SETIAWAN Vera Agustina Y Vera Agustina Yanti Widia Nurdiani, Tanti Widodo, Dwiyatmoko Puji Wiwin Wianti, Wiwin Wiwin Wiwin, Wiwin Yanti, Vera Yulia Nur Hasanah