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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Kewirausahaan (JMDK) Briliant: Jurnal Riset dan Konseptual Jurnal Studi Manajemen dan Bisnis Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Journal of Regional Economics Indonesia Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Any Rustia Dewi
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Merdeka Malang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Keterkaitan Manajemen Pengetahuan dan Kecakapan Organisasional dengan Kinerja Inovasi serta Fungsi Mediasi Orientasi Kewirausahaan Any Rustia Dewi; Suatmo Pantja Putra
BRILIANT: Jurnal Riset dan Konseptual Vol 2, No 3 (2017): Volume 2 Nomor 3, Agustus 2017
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.522 KB) | DOI: 10.28926/briliant.v2i3.69

Abstract

Penelitian ini bertujuan untuk memperkaya khasanah keilmuan manajemen dalam konteks kinerja inovasi. Penelitian ini adalah penelitian penjelasan dengan metode kuantitatif. Teknik pengambilan data yang digunakan adalah teknik sampel proporsional dengan jumlah responden 100 UKM sebagai syarat minimal dalam analisis Structural Equation Model (SEM). Sedangkan teknis data yang digunakan adalah Structural Equation Model (SEM) Analysis. Hasil penelitian menunjukkan bahwa terdapat keterkaitan antara manajemen pengetahuan dan kecakapan organisasional dengan kinerja inovasi yang dimediasi oleh orientasi kewirausahaan. Maknanya, untuk meningkatkan kinerja inovasi dibutuhkan manajemen pengetahuan dan kecakapan organisasi sekaligus sikap orientasi kewirausahaan.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Corporate Governance Terhadap Corporate Social Responsibility Adelheit Advelia Sijum; Any Rustia Dewi
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5767

Abstract

The purpose of this study was to test the influence of profitability, liquidity, company size, and corporate governance on the disclosure of corporate social responsibility (CSR) in food and beverage companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a research design using quantitative approach. The type of research data used is secondary data, while the data source is obtained through the www.idx.co.id. The population in this study is food and beverage companies listed in idx period 2017-2019. Samples used in this study were selected using purposive sampling method and obtained as many as 36 samples. The data analysis technique used in this study was multiple linear regression. Independent variables in this study are profitability, liquidity, company size, and corporate governance, while dependent variables are corporate social responsibility (CSR). The results of the analysis showed that variable profitability has no effect on CSR disclosure, while liquidity, company size, and corporate governance have a significant positive effect on CSR disclosure.
Pengaruh LDR, NIM Dan ROA terhadap Return Saham (Studi Kasus pada Bank Umum yang Terdaftar di Bursa Efek Indonesia 2014 – 2017) Any Rustia Dewi
Jurnal Manajemen dan Kewirausahaan Vol 7, No 1 (2019): June 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v7i1.2983

Abstract

This study aims to analyze the effect of Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Return on Assets (ROA) on Stock Return. This research population are all banks that listed in Indonesia Stock Exchange (IDX) 2014-2017, with number of sample 13 banks selected by purposive random sampling. The data is analyzed by multiple linear regression analysis. The result of data analysis shows that only Return of Assets (ROA) has a significant effect on stock return.https://doi.org/10.26905/jmdk.v7i1.2983
ANALISIS PENERAPAN PERENCANAAN PAJAK PPH 21 KARYAWAN TETAP MENGGUNAKAN METODE GROSS UP SEBAGAI UPAYA PENGHEMATAN BEBAN PAJAK PENGHASILAN BADAN PADA RUMAH SAKIT ASIH ABYAKTA Dwi Putra Kurniawan; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 2 (2019): July 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.994 KB) | DOI: 10.26905/j.bijak.v1i2.3656

Abstract

Perencanaan pajak merupakan salah satu upaya yang dapat dilakukan oleh Wajib Pajak untuk dapat meminimalkan pembayaran pajak terutang dengan memanfaatkan strategi atau cara yang tidak melanggar peraturan dan ketentuan perpajakan yang berlaku. Salah satu perencanaan pajak yang dapat dilakukan oleh Wajib Pajak yaitu perencanaan pajak melalui PPh Pasal 21 karyawan tetap menggunakan metode gross up. Tujuan dari penelitian ini adalah untuk melakukan perencanaan pajak PPh 21 karyawan tetap menggunakan metode gross up terhadap beban PPh 21 yang diharapkan akan meminimalisir pembayaran PPh badan tanpa melanggar ketentuan perpajakan. Data diperoleh dengan teknik dokumentasi. Hasil dari penelitian ini menunjukkan bahwa hasil perhitungan kembali dengan menerapkan perencanaan pajak melalui PPh Pasal 21 karyawan tetap menggunakan metode gross up, diperoleh PPh badan yang akan dibayarkan oleh rumah sakit menjadi lebih kecil dikarenakan terdapat tunjangan pajak yang diberikan kepada karyawan sesuai dengan beban PPh pasal 21 yang akan dibayarkan.
ANALISIS PELAKSANAAN PENGELUARAN BIAYA APBDesa DALAM MENUNJANG PEMBANGUNAN DESA Ersantiana Kue Wea; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 1 (2019): February 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.985 KB) | DOI: 10.26905/j.bijak.v1i1.2776

Abstract

The purpose of this study is to analyze and determine how the role of government in Village management Village Budget Financing in Supporting Rural Development in Kupang Regency. This study uses qualitative data analysis methods that are presented in descriptive narrative with data education techniques, data presentation and conclusion drawing. The role of the village government in managing the income budget and expenditure management in supporting rural development funding is fully functioning properly because there are no obscure budgets or incomplete data, the condition of the village and village regulatory systems is only informal but with all the village officials working equally well to seek implementation of the Village Budget with transparent and participatory financial accountability.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PADA PERUSAHAAN YANG HARGA JUAL PRODUKNYA TERGANTUNG PADA HARGA KOMODITAS PASAR DUNIA Any Rustia Dewi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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

Abstract

The uncertainty of commodities price volatility recently suppresses company management to apply capital structure strategy, especially for companies that their selling price product based on commodity price. Income from the company is very affected by the increasing or decreasing of commodity price. That is why capital structure strategy is important to create resilient industry. This strategy could be taken by increasing common stock with right issue or to get a loan from the bank. Nevertheles in both ways, there is deficiency. Financing with increasing loan from the bank will also increasing the financial risk. In other way, by issuing right will be costly. This research is designed to examine factors that affected of debt policy management decision among listed company at Indonesian Stock Exchange (ISX). The factors being examined were growth, asset structure, profitability, business risk and institusional ownership. The samples were 36 mining and plantation listed companies at ISX, 5 years from 2007-2011. The test results of multiple regresion test showed that asset structure and institusional ownership are having a positive and significant influence on debt policy. The assets structure is a dominant factor that influence debt policy. In conclusion, from five independent variables being examined, only asset structure and Institusional Ownership affect debt policy.
Mendongkrak Kinerja Inovasi Melalui Manajemen Pengetahuan Dan Kecakapan Organisasional Dengan Mediasi Orientasi Kewirausahaan Any Rustia Dewi; Pudjo Sugito
Jurnal Studi Manajemen dan Bisnis Vol 4, No 1 (2017): Juni
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jsmb.v4i1.3226

Abstract

Tujuan dilaksanakannya penelitian ini adalah untuk memperkaya khasanah keilmuan manajemen dalam konteks  kinerja inovasi. Hal itu karena melalui kemampuan  berinovasi tersebut, maka  entitas  usaha kecil menengah akan makin kompetitif sekaligus menjadi multiplier effect  peningkatan kesejahteraan masyarakat. Tujuan khususnya adalah  untuk menganalisis keterkaitan manajemen pengetahuan dan kecakapan organisasional dengan kinerja inovasi serta fungsi mediasi orientasi kewirausahaan. Populasi penelitiannya, seluruh pelaku UKM  yang berjumlah 6.050 unit di wilayah Kota Batu.  Teknik  pengumpulan data yang digunakan adalah teknik sampel proporsional dengan jumlah responden 100 sebagai syarat minimal dalam teknik analisis structural equation model.  Selanjutnya, data yang sudah terkumpul melalui instrumen penelitian yang sudah terlebih dahulu diuji validitas dan reliabilitasnya, secara bertahap akan menggunakan dua macam teknik analisis (1) factor analysis, digunakan untuk mengkonfirmasikan faktor-faktor yang paling dominan dalam satu kelompok variabel dan (2) regression weight, digunakan untuk mengkonfirmasi seberapa besar hubungan antar variabel. Berdasarkan, hasil analisis data menunjukkan bahwa terdapat keterkaitan antara manajemen pengetahuan dan kecakapan organisasional dengan kinerja inovasi yangdimediasi oleh orientasi kewirausahaan. Maknanya, kinerja inovasi dapat ditingkatkan melalui manajemen pengetahuan dan kecakapan organisasi yang dimediasi orientasi kewirausahaan.
Strategi Pengembangan Ekonomi Lokal melalui Program Desa Tematik di Kabupaten Pamekasan Ahmad Herlyasa Sosro Pratama; Alif Dewantara; Any Rustia Dewi
Journal of Regional Economics Indonesia Vol 4, No 1 (2023): Februari 2023
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v4i1.10012

Abstract

Program pemerintah daerah Kabupaten Pamekasan tentang Desa Tematik merupakan dari bagian komitmen percepatan pembangunan ekonomi lokal. Sejak program tersebut dlaksanakan, banyak pemerintah desa yang ikut berpartisipasi dalam membangun desanya. Akan tetapi, kualitas program desa tematik tersebut memerlukan eksplorasi kebijakan yang intensif dan inklisif lagi dalam pelaksanaannya. Dalam hal ini, peneliti mendesain kebijakan ekonomi lokal di Kabupaten Pamekasan melalui metode SWOT dan didapatkan hasil berdasarkan hasil analisa data, yaitu program desa tematik agar lebih optimal dan inklusif harus melalui penyusunan masterplan Desa Tematik secara menyeluruh berdasarkan potensi dan Pembangunan serta perbaikan infrasruktur dasar
Pengaruh work – life balance dan kepuasan kerja terhadap kinerja karyawan PT. ABC Kota Malang Johanes Mulia; Priyo Sudibyo; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.12298

Abstract

Employee performance is one of the main references for entrepreneurs/companies in finding formulations that can increase the profitability of the business entity. The aim of this research is to determine the influence of Work - Life Balance and Job Satisfaction on Employee Performance at PT. ABC Malang. The sampling technique used in this research was random sampling technique. From there, a sample size of 100 employees was obtained. The data collection technique used is by using a questionnaire, using the Google Form facility. Data analysis techniques used in this research include: Variable Validity Test, then Cronbach Alpha Reliability Test, and Classic Assumption Test (Normality Test Multicollinearity Test), as well as Multiple Linear Regression Analysis. To test the hypothesis, this research uses the Simultaneous Test (Test Simultaneously) and Partial Test (T Test), as well as the Coefficient of Determination Test, using SPSS. Multiple Linear Equation Y = 6.905 + 0.284X1 + 0.387X2 + e. Based on the results of the regression test carried out by the author, the author will conclude that each variable used by the author, namely Work-Life Balance (X1), has a partial and positive influence on the Performance (Y) of Employees at PT. ABC of Malang city. Meanwhile, the variable Job Satisfaction (X2) of employees at PT ABC Malang city also has a partial and positive effect on employee performance (Y). Simultaneously, Work-Life Balance and Job Satisfaction also have a positive effect on employee performance. Coefficient of Determination Test Results R Where the results are at the point 0.511. It can be concluded that the independent variable used contributed 51.1% to this research. The Job Satisfaction variable has a dominant influence in the research. It is proven that tcount ttable, namely 6.906 1.985. Meanwhile, for the Work-Life Balance variable, the tcount is 4.395, which is greater than the ttable, namely 1.985.
Pengaruh ukuran perusahaan, profitabilitas, kebijakan utang, likuiditas, dan struktur modal terhadap nilai perusahaan Epi Meyorga; Pujo Gunarso; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.11986

Abstract

This research aims to analyze the influence of size, profitability, debt policy and capital structure on company value. The population in this study was 55 companies, the sampling technique used purposive sampling, resulting in a total sample of 13 companies during the 2020 - 2022 period. The data analysis technique used multiple regression analysis. The results of the analysis show that company size has a significant effect on company value. Profitability, debt policy, liquidity and capital structure have no effect on company value.  
Co-Authors Adelheit Advelia Sijum Alif Dewantara Dwi Putra Kurniawan Epi Meyorga Ersantiana Kue Wea Johanes Mulia Pratama, Ahmad Herlyasa Sosro Priyo Sudibyo Pudjo Sugito Pujo Gunarso Suatmo Pantja Putra