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All Journal EQUILIBRIUM Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Visualita : Jurnal Online Desain Komunikasi Visual Sosio Dialektika wacana equiliberium (jurnal pemikiran penelitian ekonomi) Early Childhood Research and Practice JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Desainpedia Jurnal Grafis Journal of Arts Education and Design
Sri Retnoningsih
Balai Karantina Ikan (BKI) Kelas 1 Selaparang – Mataram
Arts Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Manajemen Kompensasi, dan Manajemen Laba Terhadap Pengindaran Pajak Retnoningsih, Sri; Wulan Budi Astuti; Setyo Mahanani; Maudina Alfiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2021

Abstract

Tax avoidance is a strategy used by taxpayers to lower their tax liability without breaking the law. This research aims to test the influence of corporate social responsibility, good corporate governance, management compensation and profits management on tax avoidance. The research object used is mining industry companies listed on the Indonesia Stock Exchange for 20-2021. The research method used uses quantitative methods. The sampling technique uses purposive sampling. Based on the specified criteria, 65 companies were obtained. The research results explain that corporate social responsibility, good corporate governance and profits management has a significant effect on tax avoidance, but management compensation has no effect on tax avoidance.
Primary Packaging Design Development For Donutsmue As A Means To Increase Brand Awareness Salsabilla, Nabilla Fitri; Retnoningsih, Sri
Journal of Arts Education and Design Vol. 2 No. 1 (2025): Volume 02 Nomor 01 (Juni 2025)
Publisher : PT Ininnawa Paramacitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62330/artsedes.v2i1.302

Abstract

In the era of modern competition, packaging design is one of the important elements in increasing the attractiveness and selling value of a product, especially for small and medium businesses in the food and beverage sector. Based on guidelines from the Indonesian Ministry of Cooperatives and SMEs, ideal packaging must contain complete information as a product identity and differentiator in addition to its function as a product protector. Donutsmue, a donut business that was established in 2021 and reopened in January 2025, still uses general packaging on the market without a clear brand identity. In fact, based on the results of interviews with the owner, the current marketing target is aimed at consumers aged 20 years and over who need attractive and informative packaging. This study aims to design Donutsmue's primary packaging design in three box sizes as a means of building brand awareness. The method used is descriptive qualitative, with primary data collection methods through interviews, observations, documentation, and distributing questionnaires to consumers. Secondary data was obtained from literature studies relevant to packaging design. The results of this study are in the form of a Donutsmue primary packaging design that emphasizes visual identity, values of togetherness, and a soft and sweet visual approach. This design is expected to strengthen the brand image and increase Donutsmue's competitiveness in the market.
Co-Authors Aji Ghairrahmat, Dhimas Alfaidah, Alfiah Ashari, Galih Eka Noviana Fikri, Rizal Khurriyatul Geraldine A, Rivaldo Jethro, Tulus Khoiriyah Khoiriyah Khoirotunnisa, Khoirotunnisa Maudina Alfiyah Maulani, Meisri Savitri Mughni, Muhammad Naufa, Ahmad Maulin Risnawati, Heni Rubama, Dafy Amarizza Safana, Vinka Alza Salsabilla, Nabilla Fitri Setyo Mahanani Subagdja, Tegar Sukma Wijayanti Syuhada, Ramzi Travida S, Fauzan Wudyatami, Regita Mahira Wulan Budi Astuti