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All Journal FORUM Jurnal Administrasi Bisnis JURNAL ILMU SOSIAL Jurnal Ilmu Administrasi Bisnis JEM17: Jurnal Ekonomi Manajemen INTECOMS: Journal of Information Technology and Computer Science Jurnal Ekonomi Manajemen Distilat: Jurnal Teknologi Separasi Khazanah Intelektual Prosiding Konferensi Nasional PKM-CSR KERNEL: Jurnal Riset Inovasi Bidang Informatika dan Pendidikan Informatika EKONOMIKA45 INCOME : Jurnal Akuntansi dan Keuangan
Rodhiyah Rodhiyah
Departemen Administrasi Bisnis, Fakultas Ilmu Sosial Dan Ilmu Politik, Universitas Diponegoro
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences Other

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ANALISIS PENURUNAN TARIF PAJAK PENGHASILAN BADAN DAN PEMANFAATAN INSENTIF PENGURANGAN ANGSURAN PPh 25 PADA PT. GALVATRUSS BAJA JAYA Pratiwi, Rianti Intan; Rodhiyah, Rodhiyah
Income Vol 4 No 1 (2023): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v4i1.166

Abstract

Adanya Pandemic Covid 19 yang melanda dunia, telah membuat banyak perusahaan mengalami penurunan kinerja keuangan, untuk itu diperlukan adanya stimulus dari pemerintah guna mengurangi beban yang harus ditanggung oleh perusahaan. Penelitian ini bertujuan untuk menilai pengaruh perubahan tarif PPh badan dan Pemanfaatan Insentif PPh 25. Objek penelitian yang digunakan adalah PT. Galvatruss Baja Jaya yang memanfaatkan insentif pengurangan PPh 25 dan mengikuti perubahan tarif PPh Badan. Analisis ini dilakukan dengan menggunakan analisa kualitatif dalam bentuk deskriptif, komparatif. Teknik penentuan informan yang digunakan dalam penelitian ini adalah teknik purposive sampling metode dengan menggunakan karyawan yang kompeten dibidang akuntansi dan perpajakan untuk dilakukan wawancara. Hasil dari penelitian ini menunjukkan terdapat perbedaan tingkat kelancaran dan eksistensi usaha pada PT. Galvatruss Baja Jaya dilihat dari perbandingan laporan neraca dan laporan laba rugi selama 3 periode.
PERBANDINGAN ANALISIS PARAMETER MOISTURE CONTENT FLAVOUR POWDER MENGGUNAKAN MOISTURE ANALYZER DAN OVEN Rodhiyah, Rodhiyah; Rahmatulloh, Arief; Firdaus, Refrina Charissadi
DISTILAT: Jurnal Teknologi Separasi Vol. 10 No. 1 (2024): March 2024
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/distilat.v10i1.4877

Abstract

Moisture content merupakan kadar air yang dimiliki oleh setiap produk makanan. Moisture atau kadar air dapat mempengaruhi pertumbuhan jamur yang dapat memengaruhi ketahanan suatu produk, oleh karena itu perlu dilakukan analisa moisture content pada produk sebelum produk diedarkan dipasaran. Pada penelitian dilakukan pada sebuah perusahaan yang memproduksi berbagai produk makanan dan perisa rasa. Kemudian parameter moisture content dianalisa menggunakan dua metode drying atau pengeringan yaitu menggunakan alat moisture analyzer dan oven. Penelitian ini bertujuan untuk mengetahui dan memperoleh perbandingan antara nilai moisture content yang dianalisa menggunakan alat moisture analyzer dan oven sehingga dilakukan variasi pada sampel yang digunakan sebagai variabel bebas yaitu massa sampel 1 gram, 2 gram, dan 3 gram serta suhu operasi dari alat yaitu 50°C,60°C, 70°C, 80°C, 90°C, 100°C, 110°C, 120°C, 130°C, dan 140°C. Data yang diperoleh kemudian dilakukan perhitungan dan di plotkan pada grafik untuk mengetahui nilai perbandingan moisture content dari flavour powder. Hasil penelitian menunjukkan bahwa penggunaan moisture analyzer lebih efektif dan efesien untuk menganalisa parameter moisture content dibandingkan dengan oven karena dalam proses drying tidak membutuhkan waktu yang lama serta nilai moisture content yang dihasilkan lebih akurat.
Analisis Kinerja Ekonomi Daerah Hasil Pemekaran (Studi Komparatif Kabupaten Pasaman Barat, Dharmasraya, Solok Selatan) Rodhiyah, Rodhiyah; Lestari, Weni
Jurnal Khazanah Intelektual Vol. 7 No. 3 (2023): Khazanah Intelektual
Publisher : Brida Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37250/khazanah.v7i3.222

Abstract

Regional Autonomy is implemented so that regions can explore regional potential and be independent in managing existing resources. One of the policies for implementing regional autonomy is the granting of authority to regions to carry out expansion as part of community aspirations. After regional expansion, regions are required to be able to overcome their economic problems, such as increasing economic growth, reducing poverty rates, reducing unemployment rates, improving income distribution, and reducing development inequality. This research aims to see how far the regions resulting from this expansion have developed, An evaluation was carried out by measuring the Economic Performance Index (IKE) in the three districts resulting from the expansion, namely West Pasaman district, Dharmasraya district, and South Solok district. The economic performance index is the result of the average rate of economic growth, the ratio of district GRDP to provincial GRDP, GDP rate per capita, and poverty level. This research uses secondary data with descriptive analysis. The research results show that Dharmasraya district is a district with a better economic performance index than West Pasaman district and South Solok district.
Persepsi Masyarakat Terhadap Kualitas Madu Apis Mellifera Jambi Dengan Menggunakan Metode Analisis Importance Performance LESTARI, WENI; Rodhiyah, Rodhiyah
Jurnal Khazanah Intelektual Vol. 8 No. 3 (2024): Khazanah Intelektual
Publisher : Brida Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37250/khazanah.v8i3.294

Abstract

The fact that Apis mellifera honey exists and can be used as a superior regional product has made the people of Jambi proud. The better the quality of honey, the more satisfied the community will be. Thus, every effort that leads to improving the quality of honey needs to be encouraged. Behavior of individuals who consume honey influences perception. This study aims to determine the public’s perception of cultivated honey. This research uses the importance performance method in qualitative descriptive setting. In general, the public’s perception of the quality of Apis mellifera honey is in accordance with their level of expectations. The solutions offered is to include informations on the honey packaging in the form of a halal label and expiration date, educate the public that Apis mellifera honey does have a distinctive smell, expand the market so that people can obtain the product easlily, make flavor varients, attractive packaging, and intensive promotion. Keywords: Honey, Perception, Quality
Analisis Kepuasan Mahasiswa ST Ilmu Komputer Cipta Karya Informatika Pada Kualitas Layanan Akademik Dengan Metode Servqual Rodhiyah, Rodhiyah; Veriarinal, Veriarinal
Jurnal Ekonomi Manajemen Vol 11, No 2 (2025): November 2025
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v11i2.17378

Abstract

This study aims to analyze student satisfaction with the quality of academic services at ST Ilmu Komputer Cipta Karya Informatika using the SERVQUAL approach. The method measures the gap between students’ expectations and perceptions across five service dimensions: tangibles, reliability, responsiveness, assurance, and empathy. Data were collected via questionnaires distributed to 149 students and analyzed by comparing perception and expectation scores. The results show that all service dimensions had quality ratios below 1, indicating that service delivery does not fully meet student expectations. Empathy received the highest scores of 0.93, while reliability recorded the lowest scores of 0.87. These findings highlight the need for service improvement, particularly in the areas of reliability and timely response to student needs. Recommendations include enhancing academic information systems, ensuring consistency in academic services, and improving staff professionalism.Keywords: Student Satisfaction, Service Quality, Higher Education
DETERMINANTS OF TAX COMPLIANCE IN SURABAYA : A STUDY OF COGNITION, VOLITION AND TAX AVOIDANCE Rodhiyah, Rodhiyah
Income Vol 7 No 1 (2026): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v7i1.633

Abstract

The research raises critical concerns regarding the declining tax realization and widespread tax avoidance, resulting in substantial revenue losses for the state. Additionally, it underscores the need for improved tax policy implementation and greater societal awareness to address these issues and enhance taxpayer compliance, ultimately optimizing regional or state revenues from the tax sector. This research aimed to analyze the influence of socialization, information technology, attitudes, knowledge and abilities on Taxpayer Compliance with awareness, volition as intervening, and tax avoidance as moderation on individual taxpayers in the city of Surabaya. This research employs an explanatory design. The population for this study consists of individual taxpayers registered with the KPP East Java Region I, totaling 3,042,548 people in 2020. A sample of 400 respondents was chosen using the Slovin formula to represent this population. Data analysis was conducted using Smart PLS. We found that socialization positively influenced taxpayer awareness, negatively impacted volition and taxpayer compliance. Information technology had mixed effects, showing insignificant influence on some factors. Attitude significantly affected awareness and volition but had an insignificant influence on compliance. Knowledge strongly influenced awareness, volition, and taxpayer compliance. The ability to pay taxes had a positive impact on awareness, volition, and taxpayer compliance. Additionally, awareness and volition had mixed influences on taxpayer compliance when moderated by tax avoidance. These findings confirm or contradict previous research regarding taxpayer behavior and compliance.
Co-Authors Ade Komaludin Agung Budiatmo Alifia, Tiara Ratu Altari, Ridhany Eki Devy Andi Iswoyo, Andi Andri Wibisono Anggraini, Desy Ismah Apriatni Endang Prihatini Arinal, Veri Bahaudin Kahar, Bahaudin Dewi Putri Utami, Dewi Putri Edy Suroso Eko Prihanto, Eko Ellisah, Roidatul Ermawati, Yuli Firdaus, Refrina Charissadi Firsa` Hadi Rispati Fitriadewi Nuraini Fadilla Gadiza Krisdanti, Gadiza Garylda Chrisnatha Baskara Handayani, Herlina Hari Susanta Nugraha Kusuma, Pramandyah Fitah Lubis, Fauzan Dwi Putra Lutfi Inayah Astuti Muchid, Muhamad Muhammad Afrizal Malna Ngatno Ngatno Nugroho, Mulyanto Nurul Maulidya Latifah Pratiwi, Rianti Intan Rahayu, Agus Tanti Rahmatulloh, Arief Reni Shinta Dewi Sari Listyorini Saryadi Saryadi SE, Ak,MM, Pujianto, Sekar Widyasari Putri Sendhang Nurseto Setiawan, Kiki Shara Kaprisa Dewi, Shara Kaprisa Sofi Nurul Ghoini, Sofi Nurul Sulistiyawati Sulistiyawati Sumarlina Sumarlina Supeni, Endah Tri Ratnawati Vannya Laksmi Angreani, Vannya Laksmi Wahid Imam D, Wahid Imam Wahyu Hidayat Weni Lestari, Weni Widhi Widyasari Wulan Retno Apriani Yanuar Fauzuddin Yuniar Indah Suhartini, Yuniar Indah