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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Monex: Journal of Accounting Research Jurnal Kewarganegaraan Journal of Economic and Management (JECMA) Journal of Accounting and Finance (JACFIN) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia SAKOLA: Journal of Sains Cooperative Learning and Law
Indah Dewi Mulyani
Universitas Muhadi Setiabudi
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Aktivitas Komite Audit dan Dewan Direksi Independen terhadap Kinerja Keuangan pada Perusahaan yang terindeks LQ45 Periode 2017-2019 Susi Sunanti; Nur Afridah; Andi Yulianto; Indah Dewi Mulyani; Hilda Kumala Wulandari
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Many previous studies have stated that financial performance such as the activities of the audit committee, independent board of directors can affect firm value. These results are confirmed by agency theory in financial performance in companies. The research also tries to prove again the confirmation of the previous or previous agency theory. This research was carried out on issuers of financial and banking institutions that were listed on the Indonesia Stock Exchange at the end of 2019, starting from the 2017 to 2019 research period. The sample used was purposive sampling technique, obtained 61 issuers as samples, then the data was analyzed by regression. multiple linear. The results of this study indicate that the activities of the audit committee and the board of directors of financial performance have an influence on the company's financial performance. This research can be said to be quite effective in working for the company, especially the sample in this study during the observation period. This is reflected by two of the three variables that have a significant effect on firm value as a reflection of the response to agency theory informed by the sample firms.
Dampak Indikator Rasio Keuangan terhadap Profitabilitas Bank Umum Konvensional di Indonesia Sasti Wulandari; Yenny Ernitawati; Nur Afridah; Andi Yulianto; Indah Dewi Mulyani
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to measure the performance of a bank in terms of risk, income, and capital in Conventional Banks in Indonesia in the period 2017 to 2019. The data in this study used a sample of 42 Conventional Banks in Indonesia from 2017 to 2019. NonPerfoming Financing is to measure the quality of an asset, credit risk (financing), liquidity risk is promulgated by the financing to deposit ratio, and the size of a company is measured using total assets. Return on equity and net interest margin are used to measure efficiency analysis. Meanwhile, capital is measured using capital adequacy. The financial statement data used in this study consisted of ROE, FDR, NPF, BOPO, CAR, NOM and Bank Size. The data in this study shows a relationship with the indicators of a financial profitability ratio in Conventional Banks. Based on an analysis and interpretation of the data that has been carried out, it can be concluded that only one ratio, namely the size of the bank, has a positive influence on ROE, while the financing to deposit ratio, nonperfoming financing, operating costs, capital adequacy ratio, net interest margin does not have a significant effect on ROE in Conventional Banks.
Pengaruh Jumlah Kendaraan Bermotor, Penerimaan Pajak, dan Pertumbuhan Ekonomi terhadap Penerimaan Pajak Kendaraan Bermotor Ismi Nur Kholifah; Hilda Kumala Wulandari; Dumadi; Indah Dewi Mulyani; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to measure the performance of a bank in terms of risk, income, and capital in Conventional Banks in Indonesia. The data in this study used a sample of 42 conventional banks in Indonesia from 2017 to 2019. Nonperfoming financing is to measure the quality of an asset, credit risk (financing), liquidity risk is promulgated by the Financing to Deposit Ratio, and the size of a company is measured using total assets. Return On Equity and Net Interest Margin are used to measure efficiency analysis. While capital is measured using capital adequacy, The financial statement data used in this study consisted of ROE, FDR, NPF, BOPO, CAR, NOM and Bank Size. The data in this study shows a relationship with the indicators of a financial profitability ratio in conventional banks. Based on an analysis and interpretation of the data that has been carried out, it can be concluded that only one ratio, namely the size of the bank, has a positive influence on ROE, while the financing to deposit ratio, nonperfoming financing, operational costs, capital adequacy ratio, net interest margin does not have a significant effect on ROE in conventional banks.
Pajak Hiburan, Pajak Parkir dan Pajak Reklame terhadap Pendapatan Asli Daerah di Badan Pendapatan Daerah, Kabupaten Brebes Dhina Nur Farida; Mukson; Yenny Ernitawati; Indah Dewi Mulyani; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.979

Abstract

Local Revenue (PAD) is an important part of the area which is considered as the level of government independence in the financial sector, especially the Brebes Regency Government. To increase PAD, local governments must be able to explore sources that can generate income in their areas that have the potential to be taxed. Entertainment tax, parking tax and billboard tax are local taxes. These three taxes can be a potential source of funding to provide income for the regional treasury to meet regional needs that can spur economic development in Brebes Regency. This study aims to determine the effect of entertainment tax, parking tax and billboard tax on Brebes Regency PAD in 2015–2019. This research is a quantitative descriptive study. The data used is secondary data. Data collection techniques are carried out through observation, interviews and literature studies. Data analysis using SPSS is descriptive statistical analysis, classical assumption test, multiple linear analysis test, t test, F test, and determination coefficient test. The results showed that the entertainment tax partially had a significant effect on PAD; parking taxes partially have a significant effect on PAD; the billboard tax partially affects pad significantly. Simultaneously, entertainment tax, parking tax and billboard tax have a significant effect on PAD.
Pengaruh Beban Kerja, Kompensasi dan Motivasi Kerja Terhadap Loyalitas Karyawan di Toserba Yogya Losari Laela Maftukah; Azizah Indriyani; Indah Dewi Mulyani
SAKOLA: Journal of Sains Cooperative Learning and Law Vol 1, No 2 (2024): Oktober 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/sakola.v1i2.3238

Abstract

Tujuan dari penelitian ini  adalah untuk mengetahui pengaruh beban kerja,  kompensasi, dan  pekerjaan terhadap  loyalitas karyawan  di Jogja Department Store. Penelitian ini menggunakan metode penelitian  kuantitatif. Variabel bebas dalam penelitian ini adalah beban kerja (X1), kompensasi  (X2), dan motivasi kerja (X3),  dan variabel terikatnya adalah loyalitas karyawan (Y). Sampel jenuh  digunakan untuk pengambilan sampel  penelitian ini, yaitu 53 karyawan. Metode pengambilan sampelnya adalah probabilitas sampling. Jenis pengumpulan  datanya adalah data primer yang  dikumpulkan melalui observasi, wawancara, dan  angket. Penelitian ini  menggunakan SPSSv22 untuk pengolahan dan  analisisnya, meliputi analisis data deskriptif, analisis data kuantitatif,  uji validitas, uji reliabilitas, uji asumsi klasik, regresi linier berganda, dan  uji hipotesis. Hasil analisis menunjukkan bahwa loyalitas karyawan dipengaruhi secara signifikan oleh beban kerja, dengan nilai t hitung 2,459 t tabel 1,675 dan nilai signifikansi 0,009. Loyalitas karyawan dipengaruhi secara signifikan oleh kompensasi, dengan nilai t hitung 3,008 t tabel 1,675 dan nilai signifikansi 0,004. Loyalitas karyawan dipengaruhi secara signifikan oleh motivasi kerja, dengan nilai t hitung 2,779 t tabel 1,675 dan nilai signifikansi 0,008. Loyalitas karyawan dipengaruhi secara signifikan oleh beban kerja, kompensasi maupun motivasi kerja yang ditunjukan dengan nilai f hitung 46,729 0,05 dan nilai signifikansiny 0,000.
Pengaruh Produktivitas Terhadap Pendapatan Konveksi Bumiayu Beauty of Java (Studi Empiris Produksi Tahun 2020-2021) M. Ulinnuha; Indah Dewi Mulyani; Nur Khojin; Muhammad Syaifulloh
Jurnal Kewarganegaraan Vol 9 No 2 (2025): Desember 2025
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.3970

Abstract

AbstrakKonveksi Bumiayu Beauty Of Java adalah salah satu usaha manufaktur yang ada di brebes. konveksi sudah berdiri sejak 2016 sampai sekarang. kata Bumiayu Beauty Of Java menjadi Brand dengan tujuan mempromosikan kota Bumiayu dan Wisata-wisata yang ada di Brebs khususnya wilayah selatan. Penelitian ini bertujuan untuk mengetahui Proses produksi dan pendapatan pada tahun 2020 – 2021. Penelitian menggunakan data primer dan sekunder, dimana Jumlah Populasi sebanyak 9 Orang dan Sampel 2 Orang . Pengumpulan data dengan wawancara langsng bersama CEO Bumiayu Beauty Of Java dan Bagian Produksi sebagai Narasumber. Hasil penelitian menunjukan bahwa Produktivitas Produksi dan pendapatan pada konveksi Bumiayu Beauty Of Java Mengalami penurunan produksi pada tahun 2020 hanya memproduksi 5110 dan terjual 4804 dari yang sebelumnya produksi 10.692 pada tahun 2019 dan terjual 10.185. tetapi pada tahun 2021 mengalami kenaikan produksi yaitu 6391dan terjual 6199 produk. Pendapatan pada konveksi Bumiayu Beauty Of java mengalami naik turun penjualan. bisa dilihat dari produksi yang terjual pada tahun 2018 sebanyak 7705 produk terjual. tahun 2019 sebanyak 10.185 produk terjual. tahun 2020 mengalami penurunan yaitu 4804 produk terjual. pada tahun 2021 penjualan mengalami kenaikan sebanyak 6199. Sehingga Pendapatan mengalami kenaikan sebanyak 204.960.000 pada tahun 2021. sedangkan tahun 2020 mengalami penurunan penjualan yaitu total pendapatan bersih sebanyak 128.880.000. Sehingga dapat disimpulkan bahwa Produktivitas berpengaruh positif terhadap pendapatan terlihat dari beberapa bahan baku baru. pengeluaran tambahan selama pandemi covid mengakibatkan harga jual bertambah yang sebelumnya 120.000/pcs menjadi 130.000/pcs.Kata Kunci: Produktivitas, Proses Produksi dan Pendapatan AbstractBumiayu Beauty Of Java Convection is one of the manufacturing businesses in Brebes. convection has been established since 2016 until now. said Bumiayu Beauty Of Java to become a brand with the aim of promoting the city of Bumiayu and tourism in Brebs, especially the southern region. This study aims to determine the production process and income in 2020 - 2021. The study uses primary and secondary data, where the total population is 9 people and the sample is 2 people. Data collection by direct interviews with the CEO of Bumiayu Beauty Of Java and the Production Department as resource persons. The results showed that production productivity and income at Bumiayu Beauty Of Java convection experienced a decline in production in 2020, only producing 5110 and selling 4804 from the previous production of 10,692 in 2019 and selling 10,185. but in 2021 there was an increase in production, namely 6391 and sold 6199 products. Revenue at Bumiayu Beauty Of Java convection experienced ups and downs in sales. it can be seen from the production sold in 2018 as many as 7705 products were sold. In 2019, 10,185 products were sold. in 2020 decreased, namely 4804 products sold. in 2021 sales increased by 6199. So that Revenue increased by 204,960,000 in 2021. While in 2020 there was a decrease in sales, namely total net income of 128,880,000. So it can be concluded that productivity has a positive effect on income as seen from several new raw materials. additional expenses during the covid pandemic resulted in the selling price increasing from 120,000/pcs to 130,000/pcsKeywords: Productivity, Production Process and Revenue
Analisis Pengaruh Kualitas Produk, Harga dan Promosi Terhadap Keputusan Pembelian (Studi Kasus Pada Konsumen Sofy Elektronik dan Meubel di Kecamatan Losari) Dimas Shobikhatunnisa; Indah Dewi Mulyani; Muhammad Syaifulloh
Jurnal Kewarganegaraan Vol 9 No 2 (2025): Desember 2025
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.4110

Abstract

Abstrak Tujuan dalam penelitian ini untuk menguji dan menganalisis apakah kualitas produk, harga promosi berpengaruh terhadap keputusan pembelian. Penelitian ini dilakukan di Sofy Elektronik dan Meubel, Losari menggunakan metode kuantitatif dengan membagikan kuesioner kepada pelanggan melalui angket dan google form. Dengan sampel 80 responden. Kemudian data dikumpulakan dan diproses menggunakan SPSS versi 22 dengan teknik analisis menggunakan uji instrumen yaitu uji validitas dan uji reliabilitas, uji analisis berganda, uji asumsi klasik yaitu uji normalitas, uji heteroskedastisitas, uji multikolinieritas dan uji hipotesis yaitu uji parsial (t), uji simultan (f) dan uji koefisien determinasi (R2) untuk melihat pengaruh dari masing-masing variabel. Penelitian ini memiliki hasil secara parsial menunjukan variabel kualitas produk tidak berpengaruh terhadap keputusan pembelian, harga dan promosi berpengaruh terhadap keputusan pembelian. Kemudian kualitas produk, harga dan promosi secara simultan berpengaruh terhadap keputusan pembelian hal ini dapat dibuktikan dari hasil uji f hitung > f tabel. Dan kekuatan hubungan antara variabel kualitas produk (X1), harga (X2) dan promosi (X3) terhadap keputuan pembelian (Y) sebesar 99,6% selebihnya sebesar 0,4% dipengaruhi oleh faktor lain. Kata Kunci: Kualitas Produk, Harga, Promosi, Keputusan Pembelian. Abstract The purpose of this study is to test and analyze whether product quality, promotional prices have an effect on purchasing decisions. This research was conducted at Sofy Electronics and Furniture, Losari using quantitative methods by distributing questionnaires to customers through questionnaires and google forms. With a sample of 80 respondents. Then the data were collected and processed using SPSS version 22 with analytical techniques using instrument tests, namely validity and reliability tests, multiple analysis tests, classical assumption tests, namely normality tests, heteroscedasticity tests, multicollinearity tests and hypothesis tests, namely partial tests (t), simultaneous tests (f) and test the coefficient of determination (R2) to see the effect of each variable. This study has partial results showing product quality variables have no effect on purchasing decisions, price and promotions affect purchasing decisions. Then product quality, price and promotion simultaneously affect the purchase decision this can be proven from the results of the test f count > f table. And the strength of the relationship between product quality (X1), price (X2) and promotion (X3) variables on purchasing decisions (Y) is 99.6%, the rest 0.4% is influenced by other factors. Keywords: Product Quality, Price, Promotion, Purchase Decision.
Co-Authors Amelia Sholeha Andi Yulianto Anisa Sains Kharisma Ayusa Nitasari Azizah Dewi Ningsih Dhina Nur Farida Dimas Shobikhatunnisa Dumadi, Dumadi Dwi Harini Evatul Djannah Firdausa Nuzula Gian Fitralisma Hilda Kumala wulandari Indriyani, Azizah Ismi Nur Kholifah Khalid Iskandar Kristiana, Ari Laela Maftukah M. Ulinnuha Maftukhin Maftukhin Moh Farkhan Muzaki Muhammad Syaifulloh MUHAMMAD SYAIFULLOH Mukson Nasiruddin, Nasiruddin Nur Afridah NUR AISYAH Nur Khoeriyah Nur Khojin Riono, Slamet Bambang Roni Roni Sasti Wulandari Susi Sunanti Tahta Alfina Tri Herawati Yenny Ernitawati