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All Journal Journal of Economic, Bussines and Accounting (COSTING) Sosio e-kons Community Development Journal: Jurnal Pengabdian Masyarakat REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Return : Study of Management, Economic and Bussines INJURITY: Journal of Interdisciplinary Studies Jurnal Indonesia Sosial Sains Jurnal Ekonomi, Teknologi dan Bisnis Asian Journal of Social and Humanities Cognitionis Civitatis et Politicae Jurnal Manajemen FE-UB
Pudji Astuty
Universitas Borobudur
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Neuroscience Physics Public Health Social Sciences Other

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MEWUJUDKAN KELUARGA TANGGUH MELALUI STRATEGI COPING DI CIPINANG MELAYU JAKARTA TIMUR Evi Syafrida Nasution; Darwati Susilastuti; Pudji Astuty
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2021): Volume 2 Nomor 2 Tahun 2021
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v2i2.1741

Abstract

Keluarga tangguh adalah keluarga sehat jasmani dan rohani serta sejahtera secara ekonomi dan berkelanjutan. Kelurahan Cipinang Melayu Kecamatan Makasar Jakarta Timur merupakan wilayah padat, terdampak banjir, tingkat pengangguran dan kemiskinan relatif tinggi, serta berdasarkan penelitian, strategi coping orang tua dan keberfungsian keluarga rendah. Permasalahan mitra yang dirumuskan adalah pemahaman keberfungsian keluarga dan strategi coping rendah; Adapun solusi yang ditawarkan yaitu penyuluhan strategi coping yang digunakan oleh orang tua. Metode transfer iptek dilakukan dengan penyuluhan. Adapun peserta penyuluhan ini adalah ibu-ibu PKK di 13 RW Kelurahan Cipinang Melayu. Adapun materi yang disampaikan yaitu tentang keberfungsian keluarga dan strategi coping. Untuk mengetahui perubahan pengetahuan dari peserta, maka dilakukan pengukuran pre-test dan post-test, dengan menyebarkan kuesioner keberfungsian keluarga terdiri dari 43 item dan kuesioner strategi coping terdiri dari 36 item. Hasil analisis data pre-test dan post-test terkait pengaruh pemberian pelatihan keberfungsian keluarga terhadap peningkatan pemahaman keberfungsian keluarga pada orang tua diperoleh hasil bahwa rata-rata untuk sebelum pelatihan adalah 77,80% dan sesudah pelatihan adalah 92,3%. Artinya rata-rata sebelum pelatihan lebih rendah daripada rata-rata sesudah pelatihan. Dengan ini dapat disimpulkan bahwa dengan adanya penyuluhan strategi coping dan keberfungsian keluarga meningkatkan pemahaman orang tua tentang keberfungsian keluarga dan strategi coping.
Pengaruh Corporate Social Responsibility, Size dan Struktur Modal terhadap Nilai Perusahaan PT. Bank Negara Indonesia (Persero) Tbk periode Tahun 2011 - 2018 Lucky Lukman; Toto Widiarto; Pudji Astuty
Sosio e-Kons Vol 13, No 1 (2021): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v13i1.7638

Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis  pengaruh faktor-faktor yang berkaitan dengan Nilai Perusahaan. Faktor-faktor tersebut meliputi  Corporate  Social Responsibility, Size,  dan Struktur Modal yang selanjutnya dalam penelitian ini difungsikan sebagai variabel bebas yang mempengaruhi Nilai Perusahaan yang difungsikan sebagai variabel terikat.Metode penelitian ini menggunakan metode regresi linierberganda. Sampel pada penelitian ini adalah laporan  keuangan  triwulan yang  telah diaudit  oleh akuntan publik dari tahun 2011 sampai dengan  tahun  2018. Hasil penelitian menunjukkan bahwa secara simultan Corporate Social Responsibility, Size, dan Struktur Modal berpengaruh signifikan terhadap Nilai perusahaan.Corporate Social Responsibility dan Sizesecara parsial berpengaruh signifikan dan positif terhadap Nilai perusahaan, Struktur Modal secara parsial berpengaruh signifikan dan negatif terhadap Nilai perusahaan.
DAMPAK KENAIKAN TARIF KENAIKAN PPN TERHADAP INFLASI Rita Rita; Pudji Astuty
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 4, No 1 (2023): REMITTANCE JUNI 2023
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol4no1.279

Abstract

The impact of the increase in VAT from 10 % to 11% percent increased the price of goods and services which caused people's purchasing power to decrease. This is because the party subject to VAT is the final level consumer or buyer. However, not all goods and services prices have increased, because there are also types of goods and services that are not subject to VAT. The new VAT rate policy has been regulated in Law (UU) Number 7 of 2022 concerning the Harmonization of Tax Regulations. In 2025 the single VAT rate increase, and will continue to 12%. One of the considerations for implementing the VAT increase policy is the reason is that during the pandemic, state revenues dropped while state spending had to be spent on handling the pandemic. Expanding the tax base is also needed so that the government is able to maintain fiscal discipline with a deficit returning to 3 percent in 2023. This research uses the literature research method with the aim of research to find out the impact of the increase in VAT in 2022 that was implemented in April 2022.Dampak adanya kenaikan PPN dari 10 % menjadi 11 % meningkatnya harga barang dan jasa yang menyebabkan daya beli masyarakat menurun. Hal ini karena pihak yang dikenakan PPN adalah konsumen tingkat akhir atau pembeli. Namun, tidak semua harga barang dan jasa naik, sebab ada juga jenis barang dan jasa yang tidak dikenai PPN. Kebijakan tarif PPN yang baru telah diatur dalam Undang-Undang (UU) Nomor 7 Tahun 2022 tentang Harmonisasi Peraturan Perpajakan. Pada 2025 kenaikan tarif tunggal PPN, dan akan berlanjut menjadi 12 %. Salah satu pertimbangan diberlakukannya kebijakan kenaikan PPN adalah Pasalnya selama pandemi, penerimaan negara anjlok sedangkan belanja negara harus digelontorkan untuk penanganan pandemi. Memperluas basis pajak pun diperlukan agar pemerintah mampu menjaga disiplin fiskal dengan defisit kembali ke 3 persen pada tahun 2023. Penelitian ini menggunakan metode penelititianliteratur research dengan tujuan penelitian ingin mengetahui dampak dari kenaikan PPN ditahun 2022 yang diimplementasikan pada April 2022.
Development Strategy of Creative Economy-Based Village: A Case Study of Kandri Tourism Village in Semarang Regency Adhi Susano; Sutrisno Sutrisno; Pudji Astuty
Jurnal Indonesia Sosial Sains Vol. 3 No. 12 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i12.873

Abstract

The Implementation of e-government in Village Governments can be the main intervention in driving villages towards progress. This type of research is Descriptive Research. The approaches used are qualitative and conceptual approaches. The data source used is secondary data. Data analysis is carried out descriptively and qualitatively. Conclusions are drawn using deductive methods, which means drawing conclusions from general to specific, especially related to the research topic, namely the Development Strategy of Creative Economy-Based Tourism Villages. This research yields findings that the implementation of social media and digitalization in Kandri tourism village has been very effective. Visitors can easily obtain information about the tourism village and directly fill out online reservation forms, complete with available tour packages. Emphasizing the concept of "from the community, for the community," the management of tourism digitalization in Kandri tourism village starts with the planning process, creating social media accounts and a website for promotional purposes. The presence of ideas from the community to introduce something new in their village is considered a success for the community. The community's skills in managing existing natural resources can be considered proficient. The community empowerment process carried out in Kandri Tourism Village is in line with the potential held by the community, taking into account the social, cultural, and economic aspects of the community. Throughout this process, the community has become the actors and determinants of the development and growth of Kandri Tourism Village. Through consultative forums conducted by the village government with the community, opportunities are given for the community to propose development programs and collectively make decisions to build Kandri Tourism Village.
Pengaruh Motivasi, Lingkungan Kerja, Kemampuan, dan Stress Kerja terhadap Kinerja Karyawan pada Perusahaan Konstruksi di Jakarta Barat Nicholas Nicholas; Muhammad Rozali; Pudji Astuty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9123

Abstract

Jenis data pada analisis ini menurut sifatnya ialah kuantitatif sebab data berbentuk angka. Data sekunder adalah data yang digunakan pada penelitian ini yakni data keuangan tahunan perusahaan. Populasi dalam analisa ini ialah 101 pegawai dari bagian proyek PT. Wahana Multitron. Pada analisis ini, teknik simple random sampling digunakan, yaitu sampel diambil dari populasi yang tersedia. Penulis menggunakan teknik pengambilan sampel ini pada bagian proyek atau lapangan, dan mendapatkan data sebanyak 69 sampel. Metode analisa data pada analisa ini memakai Multiple Regression dan statistik deskriptif. Analisa data yang didapatkan pada analisis ini akan memakai program aplikasi SPSS 24. Hasil pengujian hipotesis menunjukan bahwa variabel motivasi lingkungan kerja dan kemampuan berdampak positif pada kinerja pegawai, dan beban kerja berdampak negatif pada kinerja pegawai.
Pengaruh Earning Per Share (EPS), Net Profit Margin (NPM), Debt to Equity Ratio (DER) dan Return on Asset (ROA) Terhadap Harga Saham Pada PT. Astra Internasional Tbk Periode 2011 – 2018 Puput Ria; Pudji Astuty; Vivi Lusia
Jurnal Manajemen FE-UB Vol. 12 No. 1 (2024): Jurnal Manajemen FE-UB
Publisher : Fakultas Ekonomi Universitas Borobudur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37721/jm.v12i1.1463

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Earning Per Share, Net Profit Margin, Debt to Equity Ratio dan Return On Asset Terhadap Harga Saham Pada PT. Astra International Tbk dengan menggunakan metode analisis regresi linear berganda. Salah satu syarat melakukan uji analisis regresi linear berganda adalah melakukan uji asumsi klasik. Selain itu untuk menilai goodness of fit suatu model dilakukan uji koefisien determinasi, uji F, dan uji t. Penelitian ini menggunakan data triwulan dari tahun 2011 sampai tahun 2018 untuk setiap variabel penelitian. Hasil penelitian menunjukkan bahwa Variabel Earning Per Share, Net Profit Margin, Debt to Equity Ratio dan Return On Asset secara simultan berpengaruh positif dan signifikan terhadap Harga Saham dengan nilai Prob (F-statistic) sebesar 0.000032. Secara parsial Earning Per Share berpengaruh positif dan signifikan dengan nilai t-statistic sebesar 3.027703 dan nilai probability sebesar 0.0043, Net Profit Margin secara parsial berpengaruh negatif dan signifikan dengan nilai t-statistic sebesar 2.162357 dan nilai probability sebesar 0.0176. Debt to Equity Ratio secara parsial berpengaruh negatif dan signifikan dengan nilai t- statistic sebesar -5.280048 dan nilai probability sebesar 0.0000. Return On Asset secara parsial berpengaruh positif dan signifikan dengan nilai t-statistic sebesar 5.306552 dan nilai probability sebesar 0.0012. Selain itu diperoleh bahwa nilai adjusted R-squared adalah 0.818774 ini berarti 81,87% faktor Harga Saham dapat ditentukan dari keempat variabel independen tersebut. Sedangkan sisanya sebesar 18,13% dipengaruhi oleh variabel lain di luar penelitian.
The Influence of Construction Sector Performance on Basic Social Infrastructure Development in Indonesia Sonny Setyadhy; Pudji Astuty
Return : Study of Management, Economic and Bussines Vol. 5 No. 6 (2026): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v5i6.467

Abstract

The development of basic social infrastructure, particularly subsidized housing and educational facilities, is a cornerstone of equitable development in Indonesia. Despite increased government spending in these areas, regional disparities in access and quality persist, raising questions about the efficiency of the construction sector as the primary implementing agent. This research aims to analyze the impact of the Indonesian Construction Sector Performance on the availability of subsidized housing and the construction of schools. The research employs a quantitative approach using panel data regression analysis. The sample covers 20 provinces in Indonesia over the period 2018 to 2024, with data sourced from Statistics Indonesia (BPS) and relevant ministries. The results of the panel data regression indicate that the performance of the construction sector has a significant and positive effect on both the availability of subsidized housing and the development of school infrastructure. This finding suggests that improvements in construction sector performance reflected in increased output, productivity, and value-added directly translate into greater physical realization of essential social infrastructure. Provinces with stronger construction sector performance are better positioned to fulfill their targets for subsidized housing provision and the construction of new educational facilities. The research underscores the strategic role of the construction industry as a key enabler in achieving national social development goals and highlights the need for sustained policies to bolster the sector's capacity and reach.
Analysis of Factors Affecting the Level of Credit Distribution Azasi Hasan; Sidik Priadana; Pudji Astuty
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 1 (2023): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2119.13 KB) | DOI: 10.58631/injurity.v2i1.18

Abstract

The success of economic development in Indonesia will depend on the role of banks in providing financial services that can encourage increased economic activity to achieve successful growth in various sectors. This study aims to determine and examine the magnitude of the effect of inflation, bank interest, promotions, information technology, third-party funds, and SBI rates on the credit distribution of commercial banks that go public. The study uses a descriptive and verification approach by analyzing Time Series data over 20 years period. The analysis method in this study uses multiple regression analysis. There is a positive and significant effect of the variables of Inflation, Bank Interest, Promotion, Information Technology, Third Party Funds, and SBI rates simultaneously on credit where the six independent variables are the dominant variables that form credit together. There are positive and negative and significant effects of each variable Inflation, Bank Interest, Promotion, Information Technology, Third Party Funds, and SBI rates on credit. The variable that has the biggest influence on credit is the Promotion variable, while the variable with the smallest absolute influence on credit is Bank Interest. All models in this study obtained both positive and negative and significant results.
Macro Determinants of Export-Based MSMEs in Indonesia and Malaysia M. Noor Salim; Nur Hayati Abd Rahman; Darwati Susilastuti; Pudji Astuty; Khairunnisa Abd Samad; Eri Marlapa
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 3 No. 12 (2024): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v3i12.1373

Abstract

The primary objective of this study is to examine the key factors influencing the export performance of micro- and small-sector enterprises (MSMEs), aiming to identify critical elements that can enhance MSME growth and assess their implications for the Indonesian economy in comparison to Malaysia. The study aims to provide insights into the export of MSMEs, the simultaneous and partial effects of exchange rates, inflation, interest rates, GNI per capita, and labor on MSME exports in Indonesia and Malaysia, the identification of the most dominant factors among these variables affecting MSMEs exports for Indonesia, and a comparative analysis of MSME exported performance in both countries.
The Determinants of Tourism Industry Competitiveness in Asean Countriesfor the Period 2019-2024 Fransiskus Handoko; Heru Subiyantoro; Pudji Astuty
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 5 No. 7 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/sd1wfh55

Abstract

The tourism industry is a pivotal economic sector for ASEAN countries, significantly contributing to regional GDP and employment. However, the competitiveness of tourism industries across the region has shown considerable variation between 2019 and 2024, influenced by divergent recovery paths from the COVID-19 pandemic and differing national capacities in infrastructure and policy. This study aims to analyze the influence of Tourism Infrastructure, Price Competitiveness, Tourism Policy, and Business Conditions on the competitiveness of the tourism industry in ASEAN countries. The research employed a quantitative approach using panel data regression analysis. The sample covers 10 ASEAN member countries observed annually from 2019 to 2024, with data primarily sourced from the World Economic Forum's Travel & Tourism Development Index (TTDI) and other international databases. The results of the panel data regression indicate that Tourism Infrastructure, Price Competitiveness, Tourism Policy, and Business Conditions collectively have a significant and positive effect on the competitiveness of the tourism industry in the region. Partially, each independent variable also demonstrates a significant positive influence. These findings suggest that improvements in physical infrastructure, attractive pricing, supportive government policies, and a conducive business environment are key determinants in enhancing a nation's tourism competitiveness. The study underscores the necessity for integrated regional strategies and sustained investment in these critical areas to strengthen ASEAN's position as a premier global tourist destination.
Co-Authors Adhi Susano Azasi Hasan Darwati Susilastuti Eri Marlapa Evi Syafrida Nasution Feridah Feridah Fransiskus Handoko Heru Subiyantoro Ilham Teruna Bakti Khairunnisa Abd Samad Lasih Amalia Lucky Lukman Lusia, Vivi M. Noor Salim Muhammad Rozali Nicholas Nicholas Nur Hayati Abd Rahman Puput Ria Rita Rita Sidik Priadana Sonny Setyadhy Sutrisno Sutrisno Toto Widiarto Umiyati Umiyati, Umiyati