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Pengelolaan Laba dalam Sektor Consumer Non-Cyclicals: Peran Aset Pajak Tangguhan, Skala Perusahaan, dan Leverage di Bursa Efek Indonesia Safitri, Yulia; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.749

Abstract

This research aims to empirically prove the influence of deferred tax assets, company size and leverage on earnings management. This research was conducted at a Consumer Non-Cyclical sector company. The research method used is quantitative. The type of data used is secondary in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) for 2018-2022. Samples were collected using purposive sampling. The number of companies used as research samples was 28 companies with a research period of 5 (five) years, so that 140 observation data were obtained. Data processing uses the Eviews 12 Statistical Program by collecting related data then analyzing descriptive statistics of regression model estimates, model suitability tests, classical assumption tests, coefficient of determination (R 2) panel data regression analysis, F statistical tests and t statistical tests, Results The t statistical test for the variable deferred tax assets partially influences earnings management, but company size and leverage partially have no influence on earnings management. F test results: Deferred tax assets, company size and leverage simultaneously influence earnings management.
Peran Perencanaan Pajak, Beban Pajak Tangguhan, dan Leverage dalam Manajemen Laba: Studi Empiris pada Perusahaan Consumer Non-Cyclical di BEI (2018-2022) Cendana, Imelda; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.752

Abstract

The purpose of this research is to see the influence of Tax Planning, Deferred Tax Burden, and Leverage on Profit Management in companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. 113 Non Cyclical Consumer Companies listed on the BEI from 2018 until 2022 is the study population. Purposive sampling was used in the sample selection process, and a sample of 19 businesses was obtained using 95 sets of observation data. Secondary data that uses a quantitative approach is the data source. Descriptive statistical analysis and multiple regression analysis were used. utilize the E-views Version 9 application to process data. Based on the test results, this research states that simultaneously Tax Planning, Deferred Tax Expenses and Leverage influence Profit Management. Partially, Tax Planning has an effect on Profit Management, Deferred Tax Expenses have no effect on Profit Management, and Leverage has no effect on Profit Management.
Faktor-Faktor Penentu Nilai Perusahaan: Kinerja Keuangan, Struktur Modal, dan Ukuran pada Sektor Energi di BEI Parera, Regita; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.753

Abstract

This research aims to determine and test the influence of financial performance, capital structure and company size on company value in energy sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population is 76 companies. The sampling method used purposive sampling, 17 companies were obtained with a research period of 5 years so the total research sample was 85. This research uses secondary data sourced from company financial reports as data or research objects. The data analysis techniques used are descriptive statistical analysis and multiple regression analysis. By processing the data using E-views 9 software. The research results show that simultaneously financial performance, capital structure and company size influence company value. Partial testing of financial performance has no effect on company value, capital structure has no effect on company value and company size has no effect on company value.
Peran Struktur Modal, Kebijakan Dividen dan Kepemilikan Manajerial dalam Meningkatkan Manajemen Laba Karuniawati, Yuli; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.916

Abstract

This research aims to determine and empirically prove the influence of capital structure, dividend policy and managerial ownership on earnings management (empirical study of energy companies listed on the Indonesian Stock Exchange for the 2018-2022 period). The data analysis used is panel data regression analysis with the help of a Windows-based econometric views computer program (Eviews version 12) to obtain a comprehensive picture of the relationship between one variable and another. Sampling was carried out using a purposive sampling technique so that the samples selected were based on criteria and outlier data of 10 (ten) companies. The research results show that simultaneously capital structure, dividend policy and managerial ownership influence earnings management. Partially, capital structure has an effect on earnings management, dividend policy has no effect on earnings management, and managerial ownership has no effect on earnings management.
Pengaruh Manajemen Aset, Kinerja Lingkungan dan Struktur Modal terhadap Kinerja Keuangan Sianturi, Lasmaria Trianti; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.929

Abstract

This research aims to analyze the asset management, environmental performance, capital structure on financial performance in energy sector companies listed on the IDX for the 2018-2022 period. The total research population was 73 samples taken from 7 energy sector companies over a 5 year period energy companies listed on the IDX using a purposive sampling method. Research data was analyzed using panel data regression analysis. This research obtained using Eviews 12 shows that the simultaneous variables of asset management, environmental performance, capital structure have a significant effect on financial performance. Partially, aset management have a significant effect on financial performance, environmental performance has no a significant effect on financial performance, and capital structure has no a significant effect on financial performance.
Pengaruh Sales Growth, Leverage, dan Deferred Tax Expense terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Apriyanto, Muhammad Sesar; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.930

Abstract

This research aims to analyze the influence of Sales Growth, Leverage, and Deffered Tax Expense on Tax Avoidance in Non-Cyclical Consumer Sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2022. The sampling technique was purposive sampling to obtain a sample as many as 50 companies. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The panel data regression method was used as the research methodology in this study. Analysis of research results using the help of Eviews 12 software. The research results show that simultaneously Sales Growth, Leverage, and Deffered Tax Expense influence Tax Avoidance. Partially, Sales Growth has no effect on Tax Avoidance, Leverage has an effect on Tax Avoidance, and Deffered Tax Expense has no effect on Tax Avoidance.
Pengaruh Capital Expenditure, Risiko Keuangan dan Pertumbuhan Penjualan terhadap Nilai Perusahaan Nurlatifah, Nurlatifah; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.932

Abstract

This study aims to analyze the effect of capital expenditure, financial risk and sales growth on company value in energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. This study uses a purposive sampling method with a population of 76 companies and 8 energy companies were obtained as samples with an observation period of 5 years. The data used in this study are secondary data obtained from www.idx.co.id and from the websites of each company. The data analysis method used is quantitative data using panel data regression analysis using the E-views 12 tool. This study shows that Capital Expenditure, Financial Risk and Sales Growth have a simultaneous effect on Company Value. The results of this study indicate that Capital Expenditure partially does not affect company value, but Financial Risk and Sales Growth partially affect company value.
The Influence Of Strategic Planning, Strategic Implementation With Stakeholders Support On The Performance Of Regional Drinking Water Companies In Region II Purwatiningsih, Purwatiningsih
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 7 No. 2 (2024): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v7i2.2000

Abstract

The purpose of this study is to analyze the influence of strategic planning on company performance. To analyze the influence of strategic planning on strategy implementation. To analyze the influence of stakeholder support on strategy implementation. To analyze the influence of strategy implementation on company performance. This research is a quantitative research, with a survey approach. Through the survey, not all individuals are observed but only take samples from the population. The location of this research is PDAM Region II. The sample in this study was 100 respondents using cluster random sampling method. Data analysis method and hypothesis testing with Structural Equation Model (SEM). In testing the model using SEM, there are seven steps that must be taken.  Results of the analysis as follows: the value of strategic planning variables on the performance of companies with a p-value less than the lowest average. Variable value of strategic planning to the implementation of the strategy has a p-value less than the lowest average value. The value of the variable support of stakeholders on the implementation of the strategy with p-value less than the lowest average. The value of the variable implementation of the strategy on the performance of companies with a p-value less than the value of the lowest average. From the analysis, it can be concluded strategic planning affect the company's performance, strategic planning affect the implementation of the strategy, the support of influential stakeholders towards the implementation of the strategy and implementation of strategies affect the company's performance.
Mosquitoes' larval habitat characteristics and Aedes aegypti resistance status to malathion in Jember Nihayah, Husnatun; Purwatiningsih, Purwatiningsih; Utami, Eva Tyas; Fajariyah, Susantin; Lelono, Asmoro; Puspitasari, Reni; Rohmah, Hidayatur
Edubiotik : Jurnal Pendidikan, Biologi dan Terapan Vol. 10 No. 02 (2025): Edubiotik : Jurnal Pendidikan, Biologi dan Terapan
Publisher : Biology Education Department, Universitas Insan Budi Utomo, Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ebio.v10i02.1037

Abstract

Water-holding containers serve as breeding sites for Aedes aegypti. The control of mosquito breeding sites and the use of household insecticides are some of the DHF control methods. The use of household insecticides over a long period can reduce the susceptibility of mosquitoes to these insecticides. This research aims to determine the mosquito's habitat characteristics and to determine the Aedes aegypti resistance status to malathion in Jember.  A total of 61 houses were surveyed, and the various types of containers encountered at the sampling locations were recorded. Larvae and pupae found at the sampling location are brought and hatched in the laboratory. Aedes aegypti was tested for resistance status to malathion insecticide using a CDC bottle bioassay and biochemical nonspecific esterase enzyme activity. A total of 140 containers were found in this study, and 36.43% of them are Aedes aegypti larvae/pupae habitat. Types of containers used as mosquito larval habitat are bottles/glasses, bathtubs, used basins/buckets, water storage buckets, trash cans, refrigerator water containers, used cans, gutters, livestock drinking water containers, fish ponds, plant pots, used livestock cages, used toilets, used jugs, used animal feeders, and used aquariums. The mortality of Aedes aegypti reached 42.3% (resistant). Meanwhile, the results of biochemical tests showed an increase in the activity of the nonspecific esterase enzyme. This study concludes that Aedes aegypti from Jember has been resistant to malathion insecticide
Efektivitas Sosialisasi Protokol Kesehatan dalam Upaya Penanganan Covid-19: Studi di Desa Ambulu Kabupaten Jember Dewi, Yuliani; Purwatiningsih, Purwatiningsih
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v3i2.496

Abstract

Sejak Maret 2020, pandemi Covid-19 berdampak besar di Indonesia, terutama di Jawa Timur dan Jember. Kegiatan ini bertujuan mengedukasi warga Desa Ambulu, Jember, tentang protokol kesehatan untuk mengurangi penyebaran Covid-19. Inisiatif ini dilakukan pada Oktober 2021 di RW 03 Krajan Ambulu. Metode pelaksanaan mencakup sosialisasi interaktif dengan ceramah, demonstrasi, dan diskusi. Materi berfokus pada situasi pandemi di Indonesia khususnya Jawa Timur, serta edukasi penerapan protokol kesehatan. Peserta sangat antusias dan aktif berdiskusi tentang Covid-19 dan protokol kesehatan. Sebagian besar peserta sudah mengenal protokol kesehatan, seperti menjaga jarak, mencuci tangan, dan memakai masker. Namun, mencuci tangan setelah dari tempat umum jarang dilakukan, dan menjaga jarak di keramaian masih tidak konsisten. Banyak peserta paham pentingnya vaksinasi untuk mencegah Covid-19. Keberhasilan edukasi ini menunjukkan pentingnya keterlibatan masyarakat dalam kesehatan. Program selanjutnya bisa fokus memperkuat kebiasaan mencuci tangan dan menjaga jarak, terutama di area yang belum konsisten. Kampanye informasi tentang keamanan dan efektivitas vaksin juga bisa membantu meningkatkan vaksinasi dan perlindungan komunitas dari Covid-19.