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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Konseling dan Pendidikan Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan An-Nisbah: Jurnal Ekonomi Syariah Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Muhammadiyah International Journal of Economics and Business SEIKO : Journal of Management & Business GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling EQIEN - JURNAL EKONOMI DAN BISNIS AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal 'Aisyiyah Medika Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ners Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Bina Akuntansi Jurnal Inovatif Ilmu Pendidikan Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Quantitative Economics and Management Studies Jurnal Kesehatan Gigi dan Mulut (JKGM) Abdi Psikonomi Journal of Oral Health Care JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Asian Journal of Applied Education JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah IIJSE Jurnal Pengabdian Bukit Pengharapan E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JER An-Nisbah: Jurnal Ekonomi Syariah Jurnal Abdimas UM Jambi Journal of Ekonomics, Finance, and Management Studies Nuwo Abdimas Atestasi : Jurnal Ilmiah Akuntansi PAEDAGOGIE
Mujiyati Mujiyati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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KEPUTUSAN TRANSFER PRICING BERDASARKAN PAJAK,TUNNELING DAN EXCHANGE RATE (SEBUAH ANALISIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Ariyanto, Rico Dwi; Mujiyati, Mujiyati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15581

Abstract

Transfer Pricing is the company's policy in determining the transfer price of a transaction, be it goods, services, intangible assets, or financial transactions carried out by the company between parties who have a special relationship. This study aims to find out and analyze the influence of taxes, tunneling and exchange rates on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was purposive sampling, which was obtained by 19 companies. From the sample, observation data for five years was 95. The analysis method used is logistic regression analysis. The results of the study provide empirical evidence that the results of the study show that taxes, tunneling and exchange rates have no effect on the company's decision to transfer pricing Keywords : tax, tunneling, exchange rate, transfer pricing
MENGINTEGRASIKAN LITERASI FINANCIAL DAN TEKNOLOGI INFORMASI UNTUK MENINGKATKAN PERKEMBANGAN DESA PUNGGUK PEDARO, KECAMATAN BINGIN KUNING, KABUPATEN LEBONG Mujiyati, Mujiyati; Dwi Prasetya, Onky; Haris, M; Zulyanto, Aan; Junaidi, Ahmad
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 4 No. 3 (2024): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

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

Abstract

Di Indonesia, masih banyak desa yang belum berkembang dan tertinggal terutama dalam hal literasi keuangan dan teknologi, di mana masyarakat masih sulit membedakan antara kebutuhan dan keinginan, serta memiliki keterbatasan dalam akses informasi. Sementara beberapa desa lain di Indonesia sudah mulai menerapkan smart village berbasis teknologi. Kegiatan Edukasi ini bertujuan untuk memberikan pemahaman dan meningkatkan literasi keuangan dan teknologi masyarakat di Desa Pungguk Pedaro Kecamatan Bingin kuning Kabupaten Lebong, sehingga mereka dapat lebih baik dalam mengelola sumber daya dan terbuka terhadap perkembangan dunia luar. Harapannya, Desa Pungguk Pedaro kedepannya semakin berkembang menuju smart village, di mana masyarakat lebih mandiri dalam mengelola sumber daya mereka dan melek teknologi.
Pengaruh Return on assets (ROA), Leverage dan Corporate Governance terhadap Penghindaran Pajak Prihandini, Dwi Aprilia; Mujiyati, Mujiyati
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1652

Abstract

Penghindaran pajak dan hubungannya dengan ROA, leverage, dan tata kelola perusahaan menjadi fokus penelitian ini. Sebanyak 47 lembaga keuangan yang menjadi bagian dari penelitian ini semuanya terdaftar di Bursa Efek Indonesia diantara tahun 2019 hingga 2022. Melalui penggunaan strategi pemilihan purposive, 116 sampel penelitian dikumpulkan untuk penelitian ini, meskipun hanya 29 organisasi yang memenuhi persyaratan. Regresi linier berganda ialah metode statistik yang digunakan untuk penyelidikan ini. Pengujian hipotesis memakai SPSS 24. Menurut temuan penelitian, penghindaran pajak dipengaruhi oleh ROA dan leverage. Tidak ada korelasi antara penghindaran pajak dan variabel tata kelola perusahaan.
PENGARUH PENYULUHAN TERHADAP PENGETAHUAN TENTANG KARIES GIGI PADA KADER POSYANDU DI KECAMATAN SAKO KOTA PALEMBANG Mujiyati, Mujiyati
Jurnal Kesehatan Gigi dan Mulut (JKGM) Vol 5 No 1 (2023): Jurnal Kesehatan Gigi dan Mulut (JKGM)
Publisher : Jurusan Kesehatan Gigi, Poltekkes Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/jkgm.v5i1.1539

Abstract

Pos Pelayanan Terpadu (Posyandu) merupakan salah satu bentuk upaya yang dilaksanakan oleh, dari dan bersama masyarakat untuk memberdayakan dan memberikan kemudahan kepada masyarakat guna memperoleh pelayanan kesehatan bagi ibu dan anak balita. Kegiatan Posyandu merupakan upaya peningkatan kualitas sumber daya manusia sejak dini melalui layanan sosial dasar masyarakat untuk menunjang pembangunan. Kader merupakan faktor terbesar dan terpenting dari operasional Posyandu. Tujuan penelitian ini adalah diketahui pengetahuan tentang karies gigi pada kader Posyandu di Kecamatan Sako Kota Palembang melalui penyuluhan. Metode penelitian yang digunakan adalah penelitian eksperimental semu (quasi-experiment). Penelitian quasi-experiment merupakan salah satu bentuk penelitian eksperimen yang memanipulasi variable independen, pemilihan subjek penelitian ini dilakukan secara stratified random sampling. Sampel yang digunakan adalah Kader Posyandu di wilayah kerja Kecamatan Sako Palembang. Berdasarkan hasil uji paired t-test menggunakan program SPSS di peroleh P–value = 0,000, < 0,05 terdapat hubungan yang signifikan antara pengetahuan kader posyandu sebelum dan sesudah penyuluhan dengan metode ceramah. Kesimpulan yang didapat perubahan nilai rata-rata pengetahuan setelah dilakukan 3 kali pertemuan mengenai karies gigi sebelum dan sesudah penyuluhan. Kata kunci : Posyandu, Penyuluhaan, Pengetahuan, Kader Posyandu
Uji Karakteristik Bunga Telang sebagai Bahan Disclosing Pendeteksi Plak Gigi Hanum, Nur Adiba; Febriyanti, Trya; Wijaya, Dhandi; Marlindayanti, Marlindayanti; Mujiyati, Mujiyati; Ismalayani, Ismalayani
Jurnal Kesehatan Gigi dan Mulut (JKGM) Vol 6 No 1 (2024): Jurnal Kesehatan Gigi dan Mulut (JKGM)
Publisher : Jurusan Kesehatan Gigi, Poltekkes Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/jkgm.v6i1.2205

Abstract

ABSTRAK Latar Belakang: Plak adalah lapisan bakteri yang lengket dan tidak berwarna yang terbentuk pada gigi, karena itu untuk mendeteksi plak gigi dibantu dengan bahan yang memiliki warna yang kontras dan dapat berdifusi dalam plak yang disebut ‘bahan disklosing’. Bunga Telang (Clitoria ternatea) memiliki kandungan antosianin yang cukup tinggi, dengan warna bunga yang mencolok. Tujuan penelitian untuk menguji karakteristik bunga telang sebagai bahan disclosing pendeteksi plak gigi. Metode: penelitian eksperimen dengan rancangan postest only with control group design. Jumlah responden 32 orang berusia 17-18 tahun. Bahan bunga telang segar. Triplaque Gel sebagai bahan kontrol. Menggunakan analisis deskriptif. Hasil: Berdasar uji karakteristik bahwa bunga telang dapat larut dalam plak gigi, menandai dengan jelas usia plak (plak tua dan plak muda), rasanya (agak manis) lebih disukai responden daripada bahan kontrol (hambar), Pada Uji klinis setelah pemberian selama 5 menit pada gigi tidak terjadi iritasi gingiva sama dengan kondisi pemberian bahan kontrol. Kesimpulan: Berdasarkan uji Karakteristik, uji klinis dan uji laboratorium bunga telang dapat berfungsi sebagai bahan disklosing untuk mendeteksi plak gigi dan tidak mencegah penurunan pH saliva.
MEMBANGKITKAN JIWA WIRAUSAHA MUDA MELALUI UMKM P2MKP ALANG-ALANG TUMBUH SUBUR Ulynnuha, Ovi Itsnaini; Aji, Nur Prasetyo; Mujiyati, Mujiyati; Arsyad, Hambali; Mirawati, Silvia Ayu
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.240

Abstract

The millennial generation now has a very big role in building the nation. The millennial generation's broad way of thinking can make changes and become pioneers, not only that but also able to create new things in society. Producing young entrepreneurs is certainly not something easy, because young entrepreneurs emerge from the determination of someone who has an entrepreneurial spirit and those who are confident, creative and innovative. Entrepreneurship is a strong belief that a person has in changing the world through ideas and innovation (Isabella and Loliyani, 2022). This belief is then followed up with the courage to take risks to realize his ideas and innovations. People who have this belief are called entrepreneurs. The entrepreneurial spirit must be instilled from an early age in the millennial generation. The millennial generation needs to be given regular assistance in order to foster an entrepreneurial spirit. In order to awaken the spirit of young entrepreneurs, several assistance efforts must be made in terms of business development, financial management, marketing and use of technology. Apart from that, this assistance can also help young entrepreneurs access capital and markets through partnerships with industry. The hope is that through community service it will be able to awaken the spirit of young entrepreneurs and help improve the regional economy, especially in Surakarta.
Pengaruh Profitabilitas, Likuiditas, Leverage, Sales Growth, Aktivitas, dan Ukuran Perusahaan Terhadap Financial Distress Pada Perusahaan Manufaktur Fa’iza, Naifa Nur; Mujiyati, Mujiyati
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 2 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i2.8501

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas (ROA), likuiditas (CR), leverage (DAR), pertumbuhan penjualan (sales growth), aktivitas (TATO), dan ukuran perusahaan (Ln Total Aset) terhadap financial distress pada perusahaan manufaktur sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020–2022. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik purposive sampling dan analisis regresi logistik. Financial distress diukur menggunakan metode Altman Z-Score, dengan kategori distress jika nilai Z ? 1,81. Hasil penelitian menunjukkan bahwa leverage dan aktivitas berpengaruh signifikan terhadap financial distress, sedangkan profitabilitas, likuiditas, sales growth, dan ukuran perusahaan tidak berpengaruh signifikan. Penelitian ini memiliki keterbatasan pada pemilihan sampel yang tidak mencakup perusahaan dalam grey area serta luasnya cakupan sektor. Oleh karena itu, penelitian lanjutan disarankan menambahkan variabel lain dan mempersempit cakupan sektor untuk memperoleh hasil yang lebih spesifik.
The Effectiveness of Pocket Books on Knowledge about Dental Caries in Grade V and Class VI Students at MI Nurul Hidayah, Gandus Village, Palembang City Nurhayati, Masayu; Mujiyati, Mujiyati; Hamid, Abu
Asian Journal of Applied Education (AJAE) Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajae.v4i2.14304

Abstract

The purpose of this study is to determine the effectiveness of pocket books in improving dental knowledge among 5th and 6th grade students at MI Nurul Hidayah, Gandus Village, Palembang City. The research method used is a pseudo-experiment with a pre and post-test design. There were 60 students in the study, divided into two groups: the control group and the experimental group. These findings suggest that the experimental group's understanding of dental caries before and after using pocket books differed significantly. Children in grades V and VI have increased their awareness of dental caries by 13% and 10%, respectively, thanks to pocket books. As a result, one of the best learning resources to raise awareness of dental caries in children is the pocket book.
Digital Marketing Assistance for MSME Members of the Aisyiyah Branch Leadership (PCA) Colomadu Karanganyar Subagyo, Daryono; Siti Aisyah; Handy Nugraha; Rina Trisnawati; Mujiyati, Mujiyati; Eni Setyowati; keisha Jenny Maulida Nugraha; Firlina Rizky Ramadhina
Abdi Psikonomi Vol 6, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i1.10706

Abstract

This community service is carried out based on the problems faced by the Aisyah Branch Management (PCA) Colomadu Karanganyar, Central Java. The target audience needs digital marketing assistance support for members who have micro and small businesses. The problems faced by partners are the lack of complete data on the PCA Colomadu UMK profile and the lack of UMK capabilities in conducting digital promotions. The purpose of this community service activity is 1. to help the target audience in branding UMK through digital promotions, 2. Helping partners find marketing strategies that are in accordance with UMK conditions, 3. Assisting partners in improving skills to create attractive promotions, 4. Supporting partners to be able to achieve UMK performance improvement targets. The methods used in this activity are the Focus Group Discussion method, direct practice, training, and assistance. The expected output of this community service is a publication article in a journal, documentation that will be uploaded to online or offline media.
PENGARUH WORK LIFE BALANCE DAN LOCUS OF CONTROL TERHADAP KINERJA KARYAWAN PADA PT. BENGKULU SAMUDERA TEHNIK Mujiyati, Mujiyati; Kusuma, Merta
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 6 No. 2 (2025): Juli
Publisher : UM. Bengkulu

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Abstract

This study aims to analyze the influence of work life balance and locus of control on employee performance at PT. Bengkulu Samudera Tehnik, both individually ( partial) and simultaneously. Several key factors examined in reserch include work life balance and locus of control. The research subjects consist 70 employees from Bengkulu Samudera Tehnik. In data collection, this study employs observation, questionnarire distribution, and interviews. There are several data analysis techniques used in this study, including using instrument tests, classical assumption tests, respondent response analysis, multiple linear regression analysis, coefficient of determination, and hypothesis testing. From the results of multiple linear regression tests, the regression equation is obtained as follows: Y = 0.552 X1 +0.100 X2. The results of the t hypothesis test on the work life balance variable show t count > t table (40.62> 1.667) and sig (0.00 < 0.05), the locus of control variable shows t count < t table (0.759 < 1.667). The f test results show the value of f count 11.790> f table 3.13 and sig 0.00 < 0.05. So it can be concluded that work life balance and locus of control have a simultaneous and significant effect on employee performance at PT Bengkulu Samudera Tehnik. Keywords: work life balance, locus of control and employee performance
Co-Authors A Alfiyan Aan Zulyanto, Aan Abdul Aris, M. Abdul Hafizd Abdullah, Zaki Abiyoga Wisnu Pradana* Abu Hamid Agung Jasiyatianto Ahmad Junaidi Aji, Nur Prasetyo Akhirusanah, Lulu Alief Zoulton Lazuardi* Alifatun Muarifah Alni Nurfadhila Sari Andy Dwi Bayu Bawono Anggraini, Rossiana Diva Anton Agus Setyawan Apriliya, Fenia Ariyanto, Rico Dwi Arsyad, Hambali Atwal Arifin Atwal Arifin, Atwal Aulia Rahma Dien Yulyanti Daffa Ilham Ramadhan Daniel, Prima Audia Devid Aprillando Didi Achyari Didi Achyari, Didi Dila Pertiwi Dilah Safitri Dina Febriyanti Dwi Prasetya, Onky Dwi Wulandari Eka Afrilian Hady Saputra Elga Cindy Nagayu ENI SETYOWATI Erma Marga Rosit Erma Setiawati Evika Ardiana Fadellatur Ramadhani Haryasih Fajar Abimanyu Farizky, Aisyah Chairunnisa Fatihah Fatimah Aulia Rahman Fauzan . Fa’iza, Naifa Nur Febriyanti, Trya Fery Salindri Firlina Rizky Ramadhina Fitri Rohmah Fitria Riski Rohmawati Galih Saras Sekarwangi Griselda Chavia Zagita Hafizd, Abdul Handy Nugraha Hanum, Nur Adiba Haris, M Hasrin Ristanty, Aulyanissa Heppy Purbasari Hidayah, Vebby Noer Indarti Diah Palupi Ismalayani, Ismalayani Kartiningsih Susilowati keisha Jenny Maulida Nugraha Khoirotunnisa, Nabila Kiky Fatmawati Kirana, Mezalunna Gizka Zashi Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Kusuma, Merta Kusumaningrum, Nita Sari Laila Oshiana Fitria A’zizah Lazuardi*, Alief Zoulton Lintang Kurniawati M. Sholahuddin Madani, Mayra Permata Maharani, Citra Abrani Maharani, Gama Sita Maharani, Roselyn Nadhifa Marlindayanti Marlindayanti, Marlindayanti Masayu Nurhayati, Masayu Mey Handoko Saputro Mirawati, Silvia Ayu Muhammad Abdul Aris Muhammad Falakh Taqiyuddin Muhammad Sholahuddin Nabila Khoirotunnisa Nabilah, Safira Zulia Nasongko, Noer Noer Nasongko Novita Ambarsari, Novita Nur kholis Nurjanah, Arifah Oktavia Kusumaningsih Ovi Itsnaini Ulynnuha Pambudi, Istighfarany Aishwarya Salma Pradana*, Abiyoga Wisnu PRATAMA, HAFID NUR Prihandini, Dwi Aprilia Purbawati, Husna Nadea Ulhaq Purnowati, Della Rahmadi, Adam Dwi Ranni Rahmayanthi Renti Oktaria, Renti Rina Trisnawati Ririn, Wahyu Hening Riska Febrianto Riswandi Riswandi Rita Diana Putri Rizqullah, Naufal Rohmah, Fitri Rohmawati, Fitria Riski Rozzaq K.R*, Fawwaz Samudra Sabila Nurul Faidah Samsubar Saleh Santi Putriani Sekarwangi, Galih Saras Septarina Wahyuningtyas Siti Aisyah Sofwan Adiputra, Sofwan Sofwan, Adiputra Sri Wahyuni Sri Wahyuni Subagyo, Daryono Susanto, Michela Yuanita Putri Syahniati, Tri Syahrina Noormala Dewi, Syahrina Noormala Syarifuddin Dahlan Sylvia Nur Fatimah Tri Wulandari Ulum, Halwa Qubailah Shobah Wahyu Hening Ririn Wahyuni, Anisa Tri Wahyuningtyas, Septarina Wicaksono, Lungit Widodo, Yufen Widoyo, Agus Fatuh Wijaya, Dhandi Yuni Serli Luddiana Zakiya, Asti putri Zulfikar Zulfikar