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All Journal E-Jurnal Ekonomi Sumberdaya dan Lingkungan agriTECH Journal of Aquatropica Asia Universa Medicina Jurnal Akuntansi dan Pajak EnviroScienteae JURNAL PENDIDIKAN TAMBUSAI JUMLAHKU: Jurnal Matematika Ilmiah STKIP Muhammadiyah Kuningan JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Ensiklopedia of Journal CERIA (Cerdas Energik Responsif Inovatif Adaptif) Kumawula: Jurnal Pengabdian Kepada Masyarakat JURNAL MUTIARA MANAJEMEN International Journal of Economics, Business and Accounting Research (IJEBAR) Adi Husada Nursing Journal Best Journal (Biology Education, Sains and Technology) Grouper: Jurnal Ilmiah Perikanan Budimas : Jurnal Pengabdian Masyarakat Jurnal Penelitian, Pendidikan dan Pengajaran: JPPP Journal Economy And Currency Study (JECS) Jurnal Revolusi Indonesia Jurnal Kesehatan Tambusai Movere Journal Jurnal Pendidikan Vokasi Raflesia Fish Scientiae : Jurnal Ilmu-Ilmu Perikanan dan Kelautan Journal of Accounting and Digital Finance Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Sains dan Teknologi Tadulako Jurnal Ilmiah Ilmu Terapan Universitas Jambi QISTINA: Jurnal Multidisiplin Indonesia Jurnal Bisnis Manajemen dan Akuntansi JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Jurnal Pengabdian Masyarakat Bangsa JOURNAL OF HEALTH MANAGEMENT RESEARCH Community Development in Health Journal West Science Interdisciplinary Studies Jurnal Kajian dan Penelitian Umum Journal Economic Management and Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi West Science Interdisciplinary Studies PEDAMAS (Pengabdian Kepada Masyarakat) BIOSAPPHIRE: Jurnal Biologi dan Diversitas Jurnal Pajak dan Analisis Ekonomi Syariah Epaper Bisnis: International Journal Entrepreneurship and Management Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi International Journal Business, Management and Innovation Review International Journal of Economic Entrepreneurship and Business Management Jurnal Matematika Ilmiah Universitas Muhammadiyah Kuningan Harmony Management: International Journal of Management Science and Business Management Dynamics: International Journal of Management and Digital Sciences Jurnal Ners Lentera Prosiding Konferensi Nasional Ilmu Kesehatan STIKES Adi Husada Global Economics: International Journal of Economic, Social and Development Sciences Jurnal Bebasan
Rukmini Rukmini
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The Influence of Social Media Utilization, Adversity Intelligence, and Innovation on the Success of Fashion MSMEs in Beringin District, Lubuk Pakam Ayu Wulan Dari; Adrial Falahi; Rukmini Rukmini; Melisa Zuriani Hasibuan
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 3 No. 2 (2026): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v3i2.727

Abstract

The purpose of this study is to determine the effect of social media usage, adversity intelligence, and innovation on the success of Fashion MSMEs in Beringin District, Lubuk Pakam. In this study, the data collection technique used a random sampling method, the sample used was 62 respondents. All analyses in this study were assisted by the SPSS 25.0 program. Data analysis techniques were carried out through classical assumption tests, multiple linear regression analysis, and hypothesis testing. Based on the t-test that has been carried out, the results obtained are that the Sig. value of the Social Media Utilization variable is obtained at 0.002<0.05 and the calculated t value (7.513)> t table (1.671). So it can be concluded that the Social Media Utilization variable has a positive and significant effect on the Success variable of MSMEs. Furthermore, the Sig. value of the Adversity Intelligence variable obtained is 0.000 <0.05 and the calculated t value (9.048)> t table (1.671). So it can be concluded that the Adversity Intelligence variable has a significant influence on the MSME Success variable. Furthermore, the Sig. value of the Innovation variable obtained is 0.000 <0.05, which significantly affects the MSME Success variable. From these data, the calculated t value is obtained at (1.167) > t table (1.671). The value of the multiple regression analysis is Y = 9.227+ 0.428 X1 + 0.484 X2 + 0.063 X3 + e. The F-count value is 65.958 with a significance of 0.000 while the F-table value is 2.752. The value of R Square (R2) namely the Value of Social Media Utilization (X1), Adversity Intelligence (X2) and Innovation (X3) is 87.9% while 12.1% is influenced by other variables not studied. Therefore, it can be stated that the Innovation variable has a positive and significant influence on the MSME Success variable.
The Influence of Leadership Style on Employee Work Spirit at the Tuweley Village Office, Tolitoli Regency: Pengaruh Gaya Kepemimpinan terhadap Semangat Kerja Karyawan di Kantor Kelurahan Tuweley, Kabupaten Tolitoli Rukmini Rukmini; Ayuwandira Ayuwandira; Edi Yanto
International Journal of Economic Entrepreneurship and Business Management Vol. 2 No. 2 (2025): Financial Management, Economic Policy, and Entrepreneurial Performance
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/84sfty94

Abstract

This research aims to influence leadership style on employee morale at the Tuweley Village Office, Tolitoli Regency. This research uses a quantitative design, the data source is in the form of primary data, namely data obtained through observations, interviews, documentation and questionnaires related to this research. Simple linear regression analysis method, t test, and coefficient of determination. Based on research results which show that there is an influence of Leadership Style on Employee Work Spirit at the Tuweley Village Office, Tolitoli Regency. This can be proven from the results of the simple linear regression equation variable Y = 22.791 + 0.376 X and the constant of 22.791 is the value of the Employee Work Spirit variable when the Leadership Force variable is zero, then the Work Spirit value increases by 0.376. In the hypothesis test (test) there was a level of significance of the Leadership Style variable for Employee Work Spirit, namely that it was obtained thitung > table or 4,983 > 1,697 and tsig < 5% or 0,000 < 0.05 which showed that Leadership Style had a positive and significant effect on Employee Work Spirit at the Tuweley Village Office, Tolitoli Regency and its influence was categorized as very strong.
Pengaruh Produk Domestik Regional Bruto, Pajak Daerah, dan Jumlah Penduduk terhadap Pendapatan Asli Daerah Jawa Tengah Tahun 2021-2023 Oktiva Putri Ariana; Sri Laksmi Pardanawati; Rukmini Rukmini
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2410

Abstract

This study aims to analyze the effect of Gross Regional Domestic Product (GRDP), Local Taxes, and Population on Local Own-Source Revenue (PAD) in 35 regencies/cities of Central Java Province during 2021–2023. The study employs a quantitative approach using secondary data obtained from the Central Java Statistics Agency (BPS) and Local Government Budget Realization Reports (LRA). The sample was selected using a census sampling technique and analyzed using multiple linear regression after classical assumption testing. The results indicate that GRDP and Local Taxes have a significant effect on PAD, while Population does not have a significant effect on PAD. These findings imply that local governments should prioritize regional economic growth and optimize local tax collection to strengthen fiscal capacity rather than relying solely on population growth. The novelty of this study lies in its integrated examination of GRDP, Local Taxes, and Population across all 35 regencies/cities in Central Java during the 2021–2023 period, providing updated empirical evidence to support regional fiscal policy and local revenue optimization.
Pengaruh Pengetahuan Pajak, Manfaat Pajak, Sosialisasi Pajak dan Motivasi Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM: Studi pada Usaha Peternakan Burung di Klaten Vita Febriana; Rukmini Rukmini; LSM Kristiyanti
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2471

Abstract

This study aims to determine the effect of tax knowledge, tax benefits, tax socialization, and taxpayer motivation on taxpayer compliance of MSMEs in bird farming businesses in Klaten Regency. This study uses a quantitative method with primary data obtained through distributing questionnaires to 94 respondents. Data analysis techniques used in this study include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, F tests, t tests, and coefficient of determination (R²) with the help of the SPSS program. The results show that tax knowledge, tax benefits, and tax socialization have a positive and significant effect on taxpayer compliance of MSMEs, while taxpayer motivation does not have a significant effect on taxpayer compliance of MSMEs. Simultaneously, tax knowledge, tax benefits, tax socialization, and taxpayer motivation have a significant effect on taxpayer compliance of MSMEs in bird farming businesses in Klaten Regency.
EFFECT OF INVESTMENT DECISION AND DIVIDEND POLICY TO THE VALUE OF PT ASTRA ARGO LESTARI TBK IN 2009-2015 Rukmini Rukmini; Nani Rusnaeni
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 4, No 1 (2018): Vol 4, No 1 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v4i1.1107

Abstract

The purpose of this research was to know the influence of investment decision (TAG) to company value (PBV) of PT Astra Argo Lestari Tbk, to know the influence of dividend policy to PTVVA value, to know influence of investment decision and dividend policy to PT Astra Argo Lestari Tbk's value from 2009-2015. Script collection method in this final project was using documentation method, research library, and internet research. While the data analysis method used was descriptive statistical analysis, simple linear regression analysis and multiple hypotheses test. The author conducted a study at the Indonesian Capital Market Electronic Library (ICaMEL) located at the Jakarta Stock Exchange building. The object of study in this research is how big influence of decision of investment and policy of dividend to PT Astra Argo Lestari company value. Based on the result of research using SPSS 23, it is found that investment decision influence 17% to company value, dividend policy influence 45% to company value and investment decision and dividend policy together influence 90,8%. Meanwhile 9.2% other variables were not examined in this study.
Co-Authors 'Izza, Alifina Adrial Falahi Afni Suhaida Agus Marimin, Agus Agustin Agustin Agustin Sri Lestari AHMAD ANSORI Ahmada, Dzikrilla Al Akbar, Mohammad Aziz Akhmad Fauzi Alamsyah, Bahrul Alaziz, Muhammad Alfinazzahra, Fifitra Fillaili Alistraja Dison Silalahi Amallia, Ra. Hoetary Tirta Amilia, Lina Andi Saputra Andriyanti, Andriyanti Ari Setiawan Arifah, Siti Ariyanto Sahid As'idah, Fizriyatul Attohiri, Rifqon Hadi Ayu Wulan Dari Ayuwandira Ayuwandira Azahra, Nova Azizah, Imarotul Azzahra, Fadya Azzahra, Nova Bagus Yoga Saputra Basir Achmad Bayu Kurniawan Budi Prasetyo Budiyono Budiyono Budiyono Budiyono Cahyaningtyas, Fabella Elisa Chotidjah Suhatmi, Erna D.S, Rhesa Indah Danang Biyatmoko, Danang desy nur pratiwi Desy Nur Pratiwi Dewi Andriani Dharmayanti, Hanifa Erlin Dhela Ekaningrum Diding Jumadi Dini Sofarini Dwi Yuniar Ramadhani Dwihaikal, Farhan Taufik Dwiyana Cahyani Sara Pertiwi Edi Yanto Erni Widiastuti Esti Dian Cahyani Fajriyah, Novita Faradila Pratiwi, Natasya Eka Fauzana, Noor Arida Febriani, Nur Leni Budi Febriansyah Febriansyah Febriansyah Febriansyah Feni Damayanti Filipus Wicaksono Finiarti Finiarti Finiarti, Finiarti Fitria, Tira Nur Frian Danil Gambeh, Rilya Tesalonika Gami, Emelia Rahmadany Putri Geovanni, Muhammad Anand Hadi Samanto, Hadi Harahap, Nurain Harahap, Nurfahmi Sopia Hasibuan, Annisa Hasibuan, Melisa Zuriani Herayanti, Herayanti Hermawati, Ria Hidayat, Toni Iis Marsithah Indra Fauzi Indra Lila Kusuma Indra Lila Kusuma, Indra Lila Intan Ramadhani Istiana, Dina Iswati Iswati, Iswati Junaihil, Junaihil Junius Akbar Kanaya Trinazwa Khairunnisa, Zalfa Dinah Khoirin Maghfiroh Kissinger Kissinger Kurniawan, Afif Kusmiyati kusmiyati La-Upe, Muhammad Fajar Rahman Leni Handayani Lijaya, Albadi LMS Kristiyanti, LMS LSM Kristiyanti M. Morad, Ayuwandira M. Yogi Riyantama Isjoni Mahmudah, Daimatul Mahundingan, Rosari O. Makhrus, Subekhan Mu'Min Mamesah, Marline Merke Marlinda, Bunga Jungti Masitah, Tina Herianty Maya Widyana Dewi Melisa Zuraini Hasibuan Melissa Zuraini Hasibuan Mhd Rizaldy Wibowo Miza, Imam Khairum Moh. Syukur Muhammad Dani Habra Muhammad Hasan Ma’ruf Muhammad Hilman Fikri Muhammad Rahmat Muhammad Rizaldyi Wibowo Muhammad Wahyu Muhammad Yusuf Muqorobin, Muqorobin Muthia, Intan N. Rusnaeni Nabila Kurniawati Nasirudin Nasirudin, Nasirudin Nicky Astria Hutapea Nisrina Amaya Nova Azahra Noviana Musafa’Ati Novin Teristiandi Novita, Wahyu Dias nur'ain harahap Nuraziza, Siti Shela NurJihan, Hafizah Lutfiyyah Nyoko Adi Kuswoyo Oktavia Kumaralita Oktiva Putri Ariana Olga Olga Pahmi Ansyari Parnadawati, Sri Laksmi Permatasari, Intan Indah Poempida, Fayka Putri Poempida Pohan, Shafirza Azzahra Pranadyan, Rizki Pranadyan Prasetyo, Muhammad Rizkinanda Pratama, Joan Aurelia Pratiwi, Desy Nur Putri, Arie Rachma Qulub, Mohammad Tathmainul Radjali Amin Rahmadani Rahmadani Rahmawati, Rahmawati Ramadhan Lugu Ramadhan, Noviandri Dwiprama Ramadhani, Lisa Ayu Redha, El Reza Hanafi Lubis Ridho Mukti Rido Mukti Rindi Ramadhani Rita Noviani, Rita Rizal, M. Masrur Rizki, Vitri Dea Rochmatullah ., Rochmatullah romadhoni, muhammad rizqi Safina, Wan Dian Safira, Nadia Sahputra, Wahyundi Saputri, Eko Dewi Sarah Rum Handayani Sari, Anisa Arum Sari, Arnita Synctiana Sari, Nova Gita Sarsiti Sarsiti Savage, Eileen Sembiring, Zamaluddin Setianingrum, July Shita Tiara Sholihah, Intan Nur Siagian, Erwin Sidqiyah, Nasfa Laura Silviani, Silviani Siswadi, Suci Siswanto Siswanto Siti Khodijah Siti Nur Qomariah Siti Nurlaela Slamat, Slamat Soleha, Siti Sri Fitria Jayusman Sri Laksmi Pardanawati Sri Laksmi Pardanawati, Sri Laksmi Sri Mulyani Sri Murniyanti Sri Rejeki Suhaila Husna Samosir Suhesti Ningsih Suhesti Ningsih, Suhesti Sujana, Munding Dharma SUMADI SUMADI Suprihati Suprihati - Suprihati Suprihati Suranta, Aini Kurniawati Sutrisno, Sutrisno Syafawi, Ilfan Syafrin Ananda Harahap Tias, Leli Dwi Agustining Tino Feri Efendi Tino Feri Irawan Tira Nur Fitria, Tira Nur Tjokro, Silvia Haniwijaya Toni Hidayat Tsabita, Nur Afina Tumanggor, Mutawaqil Billah Tunjungseto, Arif Umroh, Dwiyah Fakhriatul Vicki Novitasari Vita Febriana Wardany, Sri Wardatus Sholihah Wibowo, M Rizaldy Wibowo, M. Rizaldy Wibowo, M.Rizaldy Wibowo, Muhammad Rizaldy Widyanto, Indra Maulana Wikan Budi Utami Wiwik Astriani Woro Setia Ningtyas Yuanita Syaiful Yusriyah Yusriyah, Yusriyah Yuwita Ariessa Pravasanti yuwita ariessa pravasanti Yuwita Ariessa Pravasanti, Yuwita Ariessa Zahroh, Windy Septiana Zamira, Amelia