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All Journal JOURNAL TEKNIK SIPIL DAN INFRASTRUKTUR JMS : Jurnal Manajemen Sinergi Jurnal Ilmiah Mandala Education (JIME) Jurnal Pengabdian Masyarakat Sains Indonesia (Indonesian Journal Of Science Community Services) International Journal of Business, Law, and Education Al-Buhuts (e-journal) Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Eduvest - Journal of Universal Studies Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Mandalika Journal of Community Services
Laela Laela
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Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP TRANSFER PRICING DI SEKTOR PERTAMBANGAN TAHUN 2021-2023 Laela, Laela; Purwantoro, Purwantoro; Minarso, Bambang; Isthika, Wikan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5661

Abstract

Tujuan dari penelitian kuantitatif ini adalah untuk membedah hubungan yang menghubungkan strategi penetapan transfer pricing dengan faktor pajak, ukuran perusahaan, profitabilitas, dan leverage. Dari tahun 2020 hingga 2023, 104 perusahaan asing yang terdaftar di Bursa Efek Indonesia (BEI) dipilih dengan menggunakan teknik purposive sample. Metode analisis data ini menggunakan SPSS 26 untuk melakukan regresi linier berganda. Hasilnya menunjukkan bahwa pajak, profitabilitas, dan leverage memiliki dampak yang menguntungkan dan substansial terhadap pendekatan penetapan transfer pricing. Perusahaan yang lebih besar cenderung tidak menggunakan penetapan transfer pricing, sedangkan sebaliknya berlaku untuk ukuran perusahaan, yang memiliki efek negatif dan signifikan secara statistik.
Workshop Peran Guru dalam Menstimulasi Perkembangan Emosi Anak Usia Dini di PKG PAUD Bayan Kabupaten Lombok Utara Pamuji Rahayu, Eka; Prisma Mahendra, Juandra; Musafir, Musafir; Laela, Laela
Jurnal Pengabdian Masyarakat Sains Indonesia (Indonesian Journal Of Science Community Services) Vol. 4 No. (2) (2022)
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmsi.v4i(2).582

Abstract

This article discusses the important role of teachers in stimulating the emotional development of early childhood through workshops held at PKG PAUD Bayan, North Lombok Regency. By using a data-based and statistical approach, this service aims to provide insight into how appropriate teaching methods can improve children's emotional abilities. The results of the workshop showed a significant increase in teachers' understanding of the importance of children's emotional development, as well as the application of the techniques learned in the teaching and learning process
Implementation Of The PERSIJU Program (Half-Day Friday Camp) For The Project Of Strengthening The Pancasila Student Profile In Early Childhood Education Laela, Laela; Arifin, Imron; Pramono, Pramono; Aisyah, Eny Nur; Pratiwi, Ajeng Putri
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.6412

Abstract

Preschool Children are children who still need examples and direction in carrying out daily activities. Considering that ages 5-6 years interact more with the environment around them. One of the PERSIJU activities (Friday Half Day Camping) which is routinely held every 2 weeks. Persiju is an activity that gives children freedom to interact, practice socializing and practice independence and solidarity with their friends. The aim of this research is to train children's independence, socialization and hone the social skills of children aged 5-6 years as well as supporting and inhibiting factors. The research method used is qualitative. Data collection techniques are observation, interviews with supervisors, school principals and class teachers and documentation. The results of the research show that children are very enthusiastic about taking part in Persiju activities held at school, children actively participate in a series of Persiju game activities both independently and in groups which are carried out outside the classroom with the teacher. The role and support or permission of parents is one of the supporting factors in training independence, as well as honing the social skills of children aged 5-6 years, social skills that appear to include conversation, mutual understanding, cooperation, openness, empathy, motivation, positive feelings and feelings of equality. The inhibiting factor is facilities and infrastructure that still need to be added.
Pengaruh Customer Experience, Cafe Atmosphere Terhadap Customer Loyalty Di Mediasi Oleh Customer Satisfaction Pada Tolire Kafe di Kota Ternate Soleman, Marista; Haji, Sulfi Abdul; Mohungo, Yolanda; Laela, Laela; Zandy Pratama Zain
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4681

Abstract

Pengaruh Customer Experience dan Café Atmosphere terhadap Customer Loyalty melalui Customer Satisfaction sebagai variabel mediasi pada Tolire Kafe di Kota Ternate. Penelitian ini bertujuan untuk menganalisis pengaruh Customer Experience dan Café Atmosphere terhadap Customer Loyalty dengan Customer Satisfaction sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori yang bertujuan menjelaskan hubungan kausal antarvariabel penelitian. Populasi dalam penelitian ini adalah pelanggan yang pernah berkunjung dan melakukan pembelian lebih dari dua kali di Tolire Kafe Kota Ternate, karena pelanggan tersebut dianggap memiliki pengalaman yang cukup dalam menilai layanan dan suasana kafe. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan jumlah responden sebanyak 150 orang yang diperoleh melalui penyebaran kuesioner secara langsung kepada pelanggan. Analisis data dilakukan menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan bantuan perangkat lunak SmartPLS versi 4 untuk menguji hubungan langsung maupun tidak langsung antarvariabel. Hasil penelitian menunjukkan bahwa: (1) Customer Experience berpengaruh signifikan terhadap Customer Loyalty; (2) Café Atmosphere tidak berpengaruh signifikan terhadap Customer Loyalty; (3) Customer Experience berpengaruh signifikan terhadap Customer Satisfaction; (4) Café Atmosphere berpengaruh signifikan terhadap Customer Satisfaction; (5) Customer Satisfaction berpengaruh signifikan terhadap Customer Loyalty; (6) Customer Satisfaction memediasi secara parsial pengaruh Customer Experience terhadap Customer Loyalty; dan (7) Customer Satisfaction memediasi secara penuh pengaruh Café Atmosphere terhadap Customer Loyalty.
Pengaruh Store Atmosphere Terhadap Impulse Buying dengan Shopping Emotion Sebagai Variabel Mediasi di Miniso Jatiland Mall Ternate Rukmana, Andi Rasti; Mohungo, Yolanda; Laela, Laela
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5474

Abstract

Store atmosphere memiliki peran yang sangat penting dalam memengaruhi perilaku konsumen, khususnya dalam mendorong terjadinya impulse buying atau pembelian impulsif. Suasana toko yang nyaman, menarik, bersih, serta tertata dengan baik diyakini mampu menciptakan pengalaman berbelanja yang menyenangkan dan berkesan bagi konsumen. Kondisi tersebut dapat memengaruhi perasaan serta respons emosional konsumen selama berada di dalam toko. Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh store atmosphere terhadap impulse buying dengan Shopping Emotion sebagai variabel mediasi pada konsumen MINISO Jatiland Mall Ternate. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling terhadap 119 responden yang merupakan konsumen MINISO Jatiland Mall Ternate dan telah melakukan pembelian di lokasi tersebut. Pengumpulan data dilakukan melalui penyebaran kuesioner yang disusun berdasarkan indikator masing-masing variabel penelitian guna memperoleh data yang akurat dan relevan. Selanjutnya, data yang diperoleh dianalisis menggunakan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) untuk menguji hubungan antar variabel secara simultan dan komprehensif. Hasil penelitian menunjukkan bahwa store atmosphere berpengaruh signifikan terhadap Shopping Emotion dan impulse buying. Selain itu, Shopping Emotion juga terbukti berpengaruh signifikan terhadap impulse buying serta mampu memediasi hubungan antara store atmosphere dan impulse buying. Dengan demikian, dapat disimpulkan bahwa suasana toko yang dirancang dengan baik mampu membangkitkan emosi positif konsumen sehingga mendorong terjadinya pembelian impulsif
Social Media Marketing and Purchase Decisions: The Mediating Role of Electronic Word of Mouth (E-WOM) Evidence from Dimsumbite, Ternate City Nisadiayanah, Nadia; Hidayanti, E Ida; Laela, Laela
International Journal of Business, Law, and Education Vol. 7 No. 1 (2026): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v7i1.1329

Abstract

This study aims to analyze the influence of social media marketing on purchase decisions mediated by Electronic Word of Mouth (E-WOM) among Dimsumbite consumers in Ternate City. A quantitative approach was applied using purposive sampling to obtain respondents who had purchased Dimsumbite products and used Instagram or TikTok. Data were analyzed using Structural Equation Modelling–Partial Least Square (SEM-PLS). The results reveal that (1) social media marketing has a positive and significant effect on purchase decisions; (2) social media marketing has a positive and significant effect on Electronic Word of Mouth; (3) Electronic Word of Mouth has a positive and significant effect on purchase decisions; and (4) Electronic Word of Mouth partially mediates the relationship between social media marketing and purchase decisions. These findings indicate that the better the social media marketing strategy implemented by Dimsumbite, the greater the likelihood that consumers will share positive online reviews, which ultimately increases purchase decisions.
Co-Authors Agus Dwijaka Ajeng Putri Pratiwi Astri Rahayu Bambang Minarso, Bambang Dewi, Nurmayanti Eny Nur Aisyah Fadila, Siska Alya Firda Novita Sari Haji, Sulfi Abdul Hidayanti, E Ida Hidayati, Evi Ibnu Sina Hi Jusuf Imron Arifin Mahungo, Yolanda Mohungo, Yolanda Musa, Musdalifa Musafir, Musafir Nisadiayanah, Nadia Nurul Uyun Pamuji Rahayu, Eka Pramono Pramono Prisma Mahendra, Juandra Purwantoro Rukmana, Andi Rasti Sardju, Himawan Soleman, Marista Suryani, Ayu Gading Utami, Umratul Wikan Isthika, Wikan Yudhistira Arie Wijaya Yulianingsih, Yulianingsih Zandy Pratama Zain Zulhainah, Zulhainah