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Pengaruh Pengungkapan Corporate Social Responsibility dan ROA Terhadap Agresivitas Pajak Pratiwi, Hanna; Sari, Desi Permata; Candra, Yeki
Jurnal Pendidikan Tambusai Vol. 5 No. 3 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v5i3.2801

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang Pengaruh Pengungkapan Corporate Social Responsibility dan Return On Assets terhadap Agresivitas Pajak. Sampell penelitian di seleksi dengan menggunakan purposive sampling yang melibatkan sebanyak 30 perusahaan perbankkan dengan periode penelitian selama 5tahun. Hasil Penelitian ini adalah Terdapat pengaruh dan signifikan variabel corporate social responsibility terhadap agresivitas pajak, terdapat pengaruh dan signifikan variabel return on aset terhadap agresivitas pajak, secara simultan Pengungkapan Corporate Social Responsibility, Return On Assets berpengaruh dan signifikan Agresivitas Pajak
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, dan Beban Pajak Tangguhan terhadap Nilai Perusahaan “(Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2016-2020)” Putri, Desepti Maya; Sari, Desi Permata; Yudha, Agam Mei
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.3764

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan terhadap nilai perusahaan.Populasi penelitian ini yaitu perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020, sampel penelitian ini menggunakan 38 perusahaan Manufaktur yang dipilih secara random. Metode analisis yang digunakan adalah statistik deskriptif dan analisis regresi data panel. Hasil penelitian menunjukan bahwa secara parsial Perencanaan pajak, asset pajak tangguhan dan beban pajak berpengaruh negatif dan signifikan terhadap nilai perusahaan. Hasil penelitian secara simultan Perencanaan pajak, aset pajak tangguhan dan beban pajak tangguhan berpengaruh positif dan signifikan terhadap nilai perusahaan.
THE EFFECT OF GENDER, MANAGERIAL OWNERSHIP, INTELLECTUAL PROPERTY OF THE BOARD OF DIRECTORS ON THE PERFORMANCE OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sari, Selvi Yona; Sari, Desi Permata
Jurnal Apresiasi Ekonomi Vol 11, No 1 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v11i1.529

Abstract

Abstract  This study aims to determine how much influence gender, managerial ownership and intellectual property of the board of directors has on the company's performance. The sample collection method used purposive sampling, with a total sample of 31 companies. The analytical method used is the classical assumption and multiple linear regression. The results obtained based on the Partial Test (t test) obtained: There is a negative and significant influence between gender on company performance, There is no positive and significant effect between managerial ownership on company performance, There is a positive and significant influence between intellectual property on company performance Then based on the test Simultaneous hypothesis (Test F) can be seen that there is a positive and significant influence between gender, managerial ownership and intellectual property together on company performance. Keywords: gender, managerial ownership, intellectual property of the board of directors and performance
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) SALE PISANG PURWOBAKTI MUARO BUNGO Candra, Yeki; Sari, Desi Permata; Ismail, Weweni
Jurnal Ilmu Manajemen Terapan Vol. 1 No. 2 (2019): Jurnal Ilmu Manajemen Terapan (November 2019)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v1i2.53

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh bauran pemasaran terhadap keputusan pembelian. Metode analisis yang digunakan adalah analisis regresi berganda. Metode pengumpulan data dalam penelitian ini adalah dengan menggunakan kuesioner yang diisi oleh responden adalah konsumen Pisang Purwobakti Sale Muaro Bungo. Hasil penelitian ini adalah pengaruh positif dan signifikan antara produk terhadap keputusan pembelian pada Penjualan Pisang Pisang Purwobakti. Tidak ada pengaruh positif dan signifikan antara harga dan keputusan pembelian pada Penjualan Pisang Pisang Purwobakti. Tidak ada pengaruh positif dan signifikan antara distribusi keputusan pembelian terhadap Penjualan Pisang Purwobakti Muaro Bungo. Ada pengaruh positif dan signifikan antara promosi terhadap keputusan pembelian pada Penjualan Pisang Purwobakti Muaro Bungo. Secara simultan (bersama-sama) produk, harga, distribusi, promosi berpengaruh signifikan terhadap keputusan pembelian pada Penjualan Pisang Purwobakti Muaro Bungo. Akhirnya penulis menyarankan bahwa Penjualan Pisang Muaro Bungo Purwobakti dapat meningkatkan produk dengan memperhatikan kualitas produk dan promosi, karena kualitas produk dan promosi adalah hal-hal yang mampu membuat keputusan pembelian
Dynamics of Employee Engagement and Implementation of Adaptive Leadership in Increasing Work Productivity: The Mediating Role of Job Satisfaction Sjahruddin, Herman; Sari, Desi Permata; Hakiki, Ridwan
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.796

Abstract

This study investigates the intricate dynamics of employee engagement, adaptive leadership, job satisfaction, and work productivity within the organizational context of PT Gangking Raya office in Makassar. Through a sample of 47 individuals, the study employs a rigorous analysis using SmartPLS to examine both direct and indirect relationships among these key variables. The results indicate a significant positive impact of employee engagement on job satisfaction and work productivity, emphasizing the pivotal role of an engaged workforce. While adaptive leadership shows a positive association with job satisfaction, its direct influence on work productivity is not statistically significant. Notably, job satisfaction emerges as a significant mediator between both employee engagement and adaptive leadership with work productivity. This suggests that cultivating high job satisfaction levels is crucial in maximizing the positive outcomes of employee engagement and adaptive leadership on overall work productivity. These findings offer valuable insights for organizational strategies, underscoring the importance of fostering employee engagement, adaptive leadership practices, and job satisfaction for a thriving and productive workplace environment at PT Gangking Raya.
The Future of Performance Reviews: Embracing Continuous Feedback Systems Tanjung, Febrina Soraya; Karlinda, Ai Elis; Sari, Desi Permata
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5081

Abstract

This study investigates the influence of continuous feedback systems on employee engagement and performance within PT. HM Sampoerna Tbk, a leading tobacco company in Indonesia. Using a quantitative research design, data were collected from a sample of 70 employees through surveys. The analysis employed Structural Equation Modeling (SEM) with SmartPLS software to examine the direct and indirect effects of continuous feedback systems and employee job satisfaction on employee engagement and performance. The results indicate significant direct effects of continuous feedback systems on both employee engagement and performance. Moreover, employee engagement was found to mediate the relationship between continuous feedback systems and performance. However, the indirect effect of employee job satisfaction on performance through engagement was nonsignificant. These findings highlight the importance of continuous feedback systems in fostering employee engagement and performance within the organization, suggesting the need for organizations to prioritize the implementation of effective feedback mechanisms to enhance workforce effectiveness and organizational success.
Meningkatkan Prestasi Belajar dengan Memberikan Motivasi Pada Siswa di SMP Sahara Olandari Mulyadi; Desi Permata Sari; Hanna Pratiwi
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 3 No 3 (2022): Edisi Desember 2022
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v3i3.1236

Abstract

Motivasi Belajar merupakan salah satu factor peunjang utama dalam menunjang keberhasilan Prestasi belajar Siswa sehingga mampu mendorong siswa untuk dapat meraih kesuksesan dalam belajar. keberhasilan siswa dalam belajar dapat dipengaruhi oleh faktor internal dan faktor external. Faktor intermal berasal dari diri sendiri berupa faktor biologis seperti faktor kesehatan dan faktor psikologis seperti kecerdasan, bakat, minat, dan motivasi. Sedangkan faktor external merupakan fator dari luar siswa yang terdiri dari keadaan keluarga, keadaan sekolah, dan keadaan masyarakat. Keadaan keluarga meliputi cara orang tua mendidik, relasi antar anggota keluarga, suasana rumah, keadaan ekonomi keluarga, pengertian orang tua, latar belakang kebudayaan, keadaan sekolah, dan keadaan masyarakat. Di dalam laporan ini akan dipaparkan mengenai factor external yaitu meningkatkan prestasi belajar siswa dengan memberikan motivasi pada siswa di SMP Sahara. sehingga diharapkan siswa mampu meningkatkan prestasi belajarnya.
PROMOSI PRODUK MELALUI MEDIA SOSIAL UNTUK MENINGKATKAN PEREKONOMIAN PADA PELAKU USAHA KERAJINAN AKRILIK Karlinda, Ai Elis; Sari, Desi Permata; Arsyah, Rahmatul Husna
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v1i4.240

Abstract

The Covid-19 pandemic that has been plaguing Indonesia since 2020 has affected many people, particularly MSME. These MSME have an important role to play in boosting the local economy and improving the quality of life for everyone. Businesses can exist and compete thanks in part to their ability to compete and market their products effectively. Since the pandemic, many micro, small and medium-sized enterprises (MSMEs) have turned to e-commerce in an attempt to increase sales. However, the MSME actors' ability to use technology is still low. Changing the marketing model is a necessity for business actors who wish to have their products compete on the global market. Padang City Acrylic Craft business actors have a lot of issues when it comes to product marketing, and they still rely on traditional marketing and don't use social media effectively. The goal of this activity is to educate MSME owners about the advantages of social media marketing and teach them how to use social media to boost their product sales. Training and mentoring are the primary approaches. It is also possible to use social media to promote and market products as a result of these activities.
Pengaruh Lingkungan Kerja dan Kompensasi terhadap Kinerja Guru Dengan Motivasi Sebagai Variabel Intervening di SMAN 1 Tiumang Deris Herdiansyah; Desi Permata Sari; Della Asmaria Putri
Global Leadership Organizational Research in Management Vol. 3 No. 1 (2025): 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.v3i1.2357

Abstract

This study aims to explore and evaluate the impact of the work environment and compensation on teacher performance at SMAN 1 Tiumang, with motivation considered as an intervening variable. The analysis was conducted using Structural Equation Modeling (SEM) with the SmartPLS 3.0 application. The research sample consisted of all teachers working at SMAN 1 Tiumang. The findings indicate that the work environment has a significant positive effect on teacher motivation. Similarly, compensation also plays a crucial role in enhancing motivation, demonstrating a significant and positive influence. However, while the work environment has a positive yet relatively small effect on teacher performance, compensation contributes positively and significantly to improving teacher performance. Motivation is also found to have a significant positive impact on teacher performance. Nevertheless, the study reveals that motivation does not mediate the relationship between the work environment and teacher performance, nor does it mediate the link between compensation and teacher performance.
Pengaruh Gaya Kepemimpinan dan Self Efficacy terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Variabel Intervening pada PT. Haleyora Power Region 4 Sumatera Barat Syafitri, Angel Aulia; Sari, Desi Permata; Charli, Chintya Ones
Jurnal Penelitian Multidisiplin Bangsa Vol. 1 No. 9 (2025): Februari
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v1i9.346

Abstract

Data primer dikumpulkan dengan mensurvei 100 orang pekerja PT Haleyora Power Region 4 di Sumatera Barat untuk mengetahui dampak dari gaya kepemimpinan dan efikasi diri terhadap kinerja dan kepuasan kerja karyawan. Penelitian ini menggunakan Partial Least Square (PLS), sebuah metode analisis dari pemodelan persamaan struktural (SEM). Gaya kepemimpinan memiliki dampak yang baik dan signifikan secara statistik terhadap kebahagiaan karyawan di PT. Haleyora Power Region 4 di Sumatera Barat, Di PT. Haleyora Power Region 4 di Sumatera Barat, karyawan melaporkan tingkat kepuasan kerja yang lebih tinggi ketika mereka memiliki tingkat efikasi diri yang tinggi. Pendekatan pemimpin memiliki dampak yang baik dan signifikan secara statistik terhadap hasil kerja karyawan di PT. Haleyora Power di Wilayah 4 Sumatera Barat. Di PT. Haleyora Power di Wilayah 4 Sumatera Barat, tingkat efikasi diri karyawan secara signifikan berdampak pada kinerja mereka. Kebahagiaan pekerja dalam bekerja memiliki dampak yang kecil namun menguntungkan terhadap produktivitas di PT. Haleyora Power Wilayah 4 Sumatera Barat. Di PT. Haleyora Power Region 4 Sumatera Barat, terdapat gaya kepemimpinan yang sedikit mempengaruhi kinerja karyawan, namun secara positif. Efikasi diri karyawan juga berperan, tetapi pada tingkat yang lebih rendah, melalui kepuasan kerja.