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All Journal I-Finance Journal Management and Economics Journal (MEC-J) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ilmiah Akuntansi Manajemen JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Manajemen Jurnal Pengabdian Masyarakat Asia Jurnal Manajemen dan Profesional Riset Akuntansi (RISTANSI) Comsep : Jurnal Pengabdian Kepada Masyarakat
Wardana, Ditya
Institut Teknologi Dan Bisnis Asia Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Building the Competitive Advantage MSMEs in the Digital Era: The Role of Digital Ecosystem and Pentahelix Synergy Mulyaningtyas, Mulyaningtyas; Wardana, Ditya
MEC-J (Management and Economics Journal) Vol 8, No 3 (2024)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v8i3.28917

Abstract

This study investigates not only the impact of the digital ecosystem and pentahelix synergy on Malang City MSMEs' income, but also how it affects their sustainability. The study's purpose is to investigate the impact of pentahelix synergy and the digital ecosystem on competitive advantage, which is moderated by sales growth. 74 MSMEs were randomly selected as samples for the descriptive quantitative research, which focuses on MSMEs in Malang City that are more than five years old. The data was obtained via a questionnaire, and the assessment weight was established using a linkert scale. Data analysis employs validity tests, normality tests, and moderating variable regression. The findings revealed that the digital ecosystem and the three pentahelix characteristics, which are influenced by sales growth, had no discernible impact on MSMEs' competitiveness.  The originality of study in which pentahelix synergy also engages the digital ecosystem in establishing MSMEs' competitive advantage, implies that MSMEs and pentahelix elements should understand the relevance of incorporating the digital ecosystem in achieving competitive advantage.
PERAN LABA KOTOR, AKTIVITAS OPERASIONAL, AKTIVITAS INVESTASI, DAN AKTIVITAS PENDANAAN ARUS KAS TERHADAP RETURN SAHAM Wardana, Ditya; Fauziah, Satya
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.2183

Abstract

This research aims to analyze the effects of gross profit, and cashflow activity on stock returns by taking the population of this study, namely consumer goods companies listed on the Indonesia Stock Exchange in 2018-2019. In order to find 30 organizations that fit the criteria for the research sample, a purposive sampling method was utilized in the sampling process. SPSS is used for data analysis, including multiple regression and hypothesis testing. Based on the results of analysis and hypothesis testing, it was found that (1) gross profit did not affect stock returns, so the first hypothesis was rejected; (2) stock returns are unaffected by cash flow from operating activities, so the second hypothesis is rejected; (3) Investing activity cash flows have an impact on stock returns, so the third hypothesis is accepted; (4) sock returns are unaffected by cash flows from financing activities, so the fourth hypothesis is rejected. An rise in investment cash flow will entice more investors to participate, which will raise demand for the company and drive up stock prices.
ANALISIS DETERMINAN TAX AVOIDANCE: STUDI PADA SEKTOR PROPERTI DAN REAL ESTATE Selvy, Adelia; Wardana, Ditya
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 1 (2025): February 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i1.2775

Abstract

Abstract: Examining the importance of each independent variable's impact on tax evasion is the goal of this study. Tax evasion is the dependent variable, and financial distress, capital intensity, and leverage are the independent factors under analysis. Property and real estate firms listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023 are the main subject of this study. Purposive sampling was used to pick 46 enterprises from a population of 81 companies. Secondary data from company financial statements that were accessible on the IDX at the time were used. Multiple linear regression  n approaches were used in the analysis. While capital intensity has little effect on tax avoidance, the study's findings show that financial distress and leverage have a substantial impact. Keywords: Financial Distress, Capital Intensity, Leverage, Tax avoidance. Abstrak: Kajian ini bertujuan untuk menyelidiki pengaruh signifikansi masing-masing variabel independen terhadap upaya menghindari pajak. Financial distress, capital intensity, dan leverage adalah variabel independen, dan avoidance of tax adalah variabel dependen. Dalam kurun waktu 2021–2023, penelitian ini berfokus pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Dari 81 perusahaan yang terdaftar, 39 di antaranya dipilih sebagai sampel menggunakan metode purposive sumpling. Data yang digunakan berasal dari laporan keuangan tahunan perusahaan yang tersedia di BEI pada saat itu. Analisis tersebut dilakukan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa financial distress dan leverage memiliki pengaruh terhadap upaya menghindari pajak, tetapi intensitas kapital tidak mempengaruhi upaya menghindari pajak. Kata kunci: Kesulitan Keuangan, Intensitas Modal, Leverage, Penghindaran Pajak.
SINERGITAS PENTAHELIX DALAM MENINGKATKAN KINERJA DAN KEBERLANJUTAN UMKM KOTA MALANG Wardana, Ditya; Mulyaningtyas, Mulyaningtyas
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i2.23234

Abstract

UMKM memainkan peran signifikan dalam pertumbuhan ekonomi Indonesia, namun mereka menghadapi berbagai tantangan seperti akses keuangan, pasar, dan teknologi. Untuk mengatasi ini, sinergitas pentahelix — kolaborasi antara pemerintah, akademisi, industri, komunitas, dan media — menjadi strategi penting. Penelitian ini bertujuan untuk mengeksplorasi penerapan sinergitas pentahelix dalam meningkatkan kinerja dan keberlanjutan UMKM di Kota Malang. Metode yang digunakan adalah penelitian kuantitatif deskriptif dengan pengumpulan data melalui kuesioner dari 100 responden UMKM Kota Malang yang dipilih secara acak. Hasil penelitian menunjukkan bahwa kolaborasi dengan media dan komunitas memberikan kontribusi paling signifikan, sementara peran pemerintah dinilai kurang optimal. Profitabilitas UMKM di Kota Malang cukup baik, tetapi masih terdapat ruang untuk peningkatan, terutama melalui adopsi strategi digital. Aspek keberlanjutan menunjukkan bahwa UMKM telah menerapkan praktik ramah lingkungan dan memperhatikan kesejahteraan karyawan, namun masih perlu ditingkatkan dalam pengelolaan limbah dan pertumbuhan ekonomi berkelanjutan. Kesimpulannya, sinergitas pentahelix mampu mendukung profitabilitas dan keberlanjutan UMKM, meskipun diperlukan peran lebih aktif dari akademisi dan pemerintah.
Video Profile As a Promotional Media in The Semesta Store Malang City Sean Elbert Jeremiah; Ditya Wardana; Lely Surya Wardani
Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i2.2357

Abstract

Purpose: Profile videos as promotional media can be utilized across multiple platforms, including social media, websites, portfolios, YouTube, presentations, marketing initiatives, events, and webinars. This promotional material is crucial for enhancing sales and motivating people to make purchases. When utilized effectively, promotional media can enhance a company's exposure and appeal, positively influencing sales. Method: The process consists of three stages: pre-production, which involves conducting a SWOT analysis, brainstorming concepts, and creating storyboards. The production step involves video editing, followed by the post-production stage, which entails releasing the video on social media. Practical Applications: The anticipated outcomes of producing a profile video include a substantial enhancement in brand awareness, the engagement of the target audience, and the cultivation of stronger customer relationships through the effective communication of the company's vision, mission, and values, thereby fostering conversions and increased loyalty in the future. Conclusion: This profile video functions to promote the shop through publications on social media such as websites, Facebook, Instagram and YouTube. Choosing a strategy for using profile videos can function as promotional media on various online platforms in the current digital era, in order to increase company visibility and have a positive impact on company sales and revenues.
OPTIMALISASI MANAJEMEN PERSEDIAAN DENGAN EOQ, ROP, DAN SAFETY STOCK Ardianto, Ferri; Wardana, Ditya
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2622

Abstract

Inventory management is a very important factor to be applied to retail companies. This is because merchandise inventory is a major component in operational activities. There are various inventory management methods that can be applied, including the Economic Order Quantity (EOQ), Reorder Point (ROP), and Safety Stock methods. This study aims to analyze the optimization of inventory management using the EOQ, ROP, and Safety Stock values at the company “ASK,” in order to determine the optimal and efficient amount of inventory to avoid stock outs and overstock. This research is a type of quantitative descriptive research. The population used in this study is the inventory of merchandise at the company “ASK.”, from this population a sample was taken in the form of 2x1.5mm 50m extrana nym cable. The data used is primary data which includes information about the inventory of 2x1.5mm 50m extrana nym cable during August - November 2024. The data that has been collected is then analyzed by applying the Economic Order Quantity (EOQ), Reorder Point (ROP), and Safety Stock methods. The results obtained are EOQ of 595.04 meters with an order frequency of 13 times in one period, a reorder point (ROP) of 770.8 meters, and a safety stock of 513.5 meters.
Co-Authors Alfandy, Dito Andrian Ardianto, Ferri Fadilla Cahyaningtyas Farizzadona, Fransisca Fauziah, Satya INDRA LUKMANA PUTRA Justita Dura Kurniawan, Hironimus Hari Layli Dwi Rohmatunnisa Layly Dwi Rohmatunnisa Lely Surya Wardani mulyaningtyas, mulyaningtyas Nanang Kosim Satriya Nugroho, Chrismantya Dwi Sean Elbert Jeremiah Selvy, Adelia Wa Ode Irma Sari