Claim Missing Document
Check
Articles

Pengaruh Profitabilitas Dan Leverage Terhadap Tax Avoidance Dengan Sales Growth Sebagai Variabel Moderasi Mohamad Iqbal; Ustadus Sholihin; Zulfia Rahmawati
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 4 (2023): Desember : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i4.1421

Abstract

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.
Analisis Prediksi Kebangkrutan (Financial Distress) Menggunakan Metode Altman Z-Score Dan Springate Pada PT. Indonesia Transport Dan Infrastructure Tbk Indah Putri Septiana; Ustadus Sholihin; Zulfia Rahmawati
Global Leadership Organizational Research in Management Vol. 1 No. 4 (2023): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v1i4.370

Abstract

The air transportation business in Indonesia has experienced a rapid increase seen from the number of airlines established in Indonesia. The increasing number of airlines makes the competition increasingly fierce in building a company. So the company can experience financial difficulties that can lead to bankruptcy. One of the airline companies experiencing financial distress is PT. Indonesia Transport and Infrastructure Tbk. This research aims to analyze and predict the bankruptcy of the company PT. Indonesia Transport and Infrastructure Tbk. This research uses the Altman Z-Score and Springate methods. The data collection technique used in the research is secondary data in the form of PT's annual financial report. Indonesia Transport and Infrastructure Tbk for the 2017-2021 period. The results of this research state that in 2017 the company experienced distress with a z-score classification of -2.2920 and Springate -0.5127. In 2018 the company experienced distress with a classification of -2.9939 and Springate -0.4330. In 2019 the company experienced distress with a z-score classification of -4.0886 and Springate -0.5974. In 2020 the company experienced distress with a z-score classification of -6.8293 and Springate -0.7776. In 2021 the company experienced distress with a z-score classification of -8.0491 and Springate -0.5821.
Pengaruh Kualitas Pelayanan dan Cita Rasa Terhadap Minat Beli Ulang Pelanggan (Studi Kasus Pada Nongkaski Coffee and eatery) Rizal Agfrans Pratama; Ustadus Sholihin; Taufik Akbar
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 3 (2023): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v1i3.863

Abstract

Coffee shops that use marketing strategies to achieve customer repurchase intention by providing quality service and good taste, namely Nongkasky Coffee and Eatery. The taste of Nongkasky Coffee and Eatery is quite good, including in the processing and selection of ingredients and has a kitchen expert who knows his field. In addition, it also provides friendly service quality, but waiters are less responsive in handling consumer complaints. This research is a quantitative research. The research location is located at Nongkasky Coffee and Eatery, Kec. Wates Kab. Kediri. The population in this study was 900 consumers. The sample in this study were 60 consumers using the Malhotra sampling technique. The analysis technique used is validity and reliability test, classic assumption test, multiple linear analysis test and hypothesis test. Partially the variable of service quality (X1) has a significant effect on the variable of interest in repeating (Y). Partially taste (X2) has a significant effect on repurchase intention (Y). Simultaneously service quality (X1) and service quality (X2) affect customer repurchase intention (Y).
Pengaruh Produk, Harga, Lokasi Terhadap Kepuasan Konsumen (Studi Kasus Perusahaan Beras Rantai Padi UD. Guna Karya Grogol) Yuriska Wahyu Wijayanti; Ustadus Sholihin; Taufik Akbar
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 1 No. 4 (2023): Oktober: Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v1i4.191

Abstract

This study to determine the effect of product, proce, and location on customer satisfaction either partially or simultaneously. The location of this research was conducted at UD. Guna Karya Grogol, Kediri Regency. The objects in this research are rice cutomers from UD. Guna Karya Grogol, Kediri Regency. This research is quantitative research. Data cllection was carried out using questionnaires, interviews, observation, documentation and literature, Data analysis was perfomed usuing validity test, realibility test, classic assumption test., multiple linear test, hypothesis test, determination test. From the result of the research that has been done, it shows that the first problem formulation regarding the product partially has a significance level effect on customers satisfaction. This is evidenced by the t count value of 2.850 with a significance level of 0,009. Price partially has a significance effect on consumer satisfaction. This is evidenced by the t count value of 1.948 with a significance level of 0,044. Place partially has a significant effect on customer satisfaction. Product,price and Place on customer satisfaction simultaneously have a significant effect on customer satisfaction. F count is 3.968 with a sig level of 0.021 where the figure is <0.05.
Penggunaan Media Sosial dan Market Place Untuk Mengembangkan Pemasaran UMKM : (Studi deskriptif Kualitatif pada Kelompok UMKM Hantaran Kota Kediri) Ustadus Sholihin; Imam Mukhlis
Jurnal Bintang Manajemen Vol. 1 No. 4 (2023): Desember : Jurnal Bintang Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubima.v1i4.2266

Abstract

The use of social media and market places for MSMEs Hantaran to the city of Kediri is very necessary and important. The main objective of this research is the use of social media and market places to develop marketing from offline to online and increase sales of Hantaran MSME products in the city of Kediri. With a qualitative descriptive type of research. The research subjects of the Hantaran UMKM group in Kediri city numbered 28 members. The research results for social media with the highest results are Instagram, then Tik Tok, Facebook, WA Business and finally YouTube. Meanwhile, the highest marketplace is Shopee, then Tokopedia and finally Lazada. The hope is that if you want to progress and increase the development of marketing products online, Hantaran actors must be ready to adapt to changing times and continue to learn how to operate social media and market places.
Strategi Pengembangan Produk Hantaran Ustadus Sholihin; Sudarmiatin Sudarmiatin; Ludi Wishnu Wardana
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 4 (2023): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i4.1761

Abstract

Product development strategy is an important issue for the Hantaran MSME group in the city of Kediri. Because the products sold always face big challenges in market competition, to meet the ever-changing desires and needs of consumers. The aim of this research is to determine the right product development strategy for the Hantaran MSME group in Kediri City. The research method used is a qualitative research method and literature study. By taking the research object of the Hantaran UMKM group in Kediri city, totaling 27 members. Data collection techniques in the field were carried out using observation, in-depth interviews, group discussions, triangulation and documents. The results of the research are that MSMEs in the city of Kediri must always actively innovate or develop products to be able to compete by producing quality products, competitive prices and marketing development on various digital platforms that are adapted to changing times. Make good use of the opportunities provided by the Kediri city government.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS DALAM MENGUKUR KINERJA KEUANGAN PT NIPPON INDOSARI CORPINDO Tbk (2016-2020) Yuyun Ayu Diah Wulansari; Ustadus Sholihin; Trisnia Widuri
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.41

Abstract

PT Nippon Indosari Corpindo Tbk (ROTI) merupakan perusahaan dengan merek dagang Sari Roti. Tahun 2018 perusahaan didenda Rp 2,8 miliar karena keterlambatan pemberitahuan pengambilalihan (akuisisi). Laba perusahaan tahun 2017 mengalami penurunan sebesar 51,61% dibandingkan tahun 2016 dan kembali menurun di tahun 2018 sebesar 6,06%. Tahun 2020 perusahaan kembali mengalami penurunan sebesar 28,71%. Direktur PT. Nippon Indosari Corpindo Tbk menyatakan kinerja perusahaan baik di kuartal III tahun 2020 padahal dalam laporan keuangan laba perusahaan justru mengalami penurunan. Awal tahun 2021, laba sari roti kembali menurun sebesar 27,15% per 31 Maret 2021. Metode penelitian yang digunakan adalah penelitian kuantitatif deskriptif yang menganalisis kinerja keuangan PT. Nippon Indosari Corpindo Tbk dengan menggunakan analasis rasio likuiditas, solvabilitas dan profitabilitas dengan indikator Current Ratio, Quick Ratio, Debt to Assets Ratio atau Debt Ratio, Debt to Equity Ratio, Profit Margin, Net Profit Margin. Penelitian dilakukan periode 2016-2020. Hasil penelitian berdasarkan rasio likuiditas PT. Nippon Indosari Corpindo Tbk secara keseluruhan kemampuan perusahaan membayar kewajiban (utang) jangka pendek dalam kondisi yang baik. Berdasarkan analisis rasio solvabilitas secara keseluruhan dinyatakan dalam kondisi yang cukup baik. Berdasarkan analisis rasio profitabilitas secara keseluruhan dapat dinyatakan dalam kondisi yang baik.
Pengaruh Digital Marketing, Cita Rasa, dan Promosi Terhadap Keputusan Pembelian di Mie Ayam dan Bakso 45 Burengan Kota Kediri Febby Fauzi Hermanto; Ustadus Sholihin; Zaenul Muttaqien
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 2 (2025): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i2.1706

Abstract

This study aims to determine the influence of Digital Marketing, Taste and Promotion variables on Purchasing Decisions at Mi Ayam and Bakso 45 Burengan. This type of research is quantitative research. The data for this study were obtained through questionnaires, interviews, and literature studies. The analysis techniques used were Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, t-test, F-test and Determination Coefficient Test. The results of the t-test of the digital marketing, taste and promotion variables had a significant partial effect on purchasing decisions with sig <0.05. The results of the F test can be concluded that digital marketing, taste and promotion have a simultaneous and significant effect on Purchasing Decisions at Mi Ayam and Bakso 45 Burengan with sig. <0.05.
Pengaruh Micro Influencer, Endorsement, dan Digital Marketing terhadap Purchase Decision pada Barley Store Kediri Ragil Satria Pratama; Ustadus Sholihin; Nurali Agus Najibul Zamzam
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 5 (2025): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i5.2047

Abstract

This quantitative study aims to examine the influence of micro influencer (X1), endorsement (X2), and digital marketing (X3) on purchase decision (Y) at Barley Store Kediri. Data were collected through questionnaires, literature reviews, and documentation, involving 120 respondents. The analysis methods used include Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, t-test, F-test, and Coefficient of Determination. The regression equation obtained is: Y = 3.946 + 0.329X1 + 0.217X2 + 0.264X3 + e. The t-test results show that micro influencer (t = 2.715, sig. = 0.008), endorsement (t = 2.125, sig. = 0.036), and digital marketing (t = 2.489, sig. = 0.014) each have a significant partial effect on purchase decision. The F-test result (F = 19.182, sig. = 0.000) indicates a significant simultaneous effect of all three variables on purchase decision. Thus, micro influencer, endorsement, and digital marketing all significantly influence consumers’ purchasing decisions, both partially and simultaneously.
Pengaruh Media Sosial, Penetapan Harga dan Promosi terhadap Keputusan Pembelian Ulang pada Kedai Kopi Bersahaja Mohammad Yusuf Hussein; Ustadus Sholihin; Iing Sri Hardiningrum
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 5 (2025): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i5.2099

Abstract

This study aims to examine the influence of independent variables—Social Media, Pricing, and Promotion—on the dependent variable, Repurchase Decision, at Kedai Kopi Bersahaja. A quantitative research method was employed, utilizing multiple linear regression analysis with the assistance of SPSS 25 software. The population of the study consisted of 226 consumers, and a sample of 107 respondents was selected using incidental sampling techniques. Data were collected through questionnaires distributed to visitors who had made at least one purchase at the coffee shop. The results of the analysis indicate that each independent variable—Social Media, Pricing, and Promotion—has a positive and statistically significant partial influence on the Repurchase Decision. Additionally, the variables collectively demonstrate a strong simultaneous influence, suggesting that an integrated marketing approach is crucial for fostering customer retention and encouraging repeat purchases. Among the three, Social Media showed the most dominant influence, emphasizing the growing role of digital presence and online engagement in shaping consumer preferences and purchasing patterns. Based on these findings, it is recommended that Kedai Kopi Bersahaja maximize the use of social media platforms such as Instagram, TikTok, and Facebook by creating engaging, relevant, and interactive content that resonates with the target audience. Content strategies may include customer testimonials, behind-the-scenes videos, product highlights, and limited-time offers. Pricing should be evaluated periodically to remain affordable yet profitable, considering both market competition and perceived customer value. Meanwhile, promotion efforts can be diversified through the use of loyalty programs, bundle offers, student discounts, and digital coupons. The synergy between these three marketing factors—if consistently and strategically applied—is expected to enhance customer loyalty, strengthen brand image, and significantly increase the likelihood of repurchase decisions. These efforts are essential for building sustainable business growth in the competitive food and beverage industry.