Garuda - Garba Rujukan Digital

PRAKTIK PENGGELAPAN PAJAK (TAX EVASION) DPENGARUHI OLEH FAKTOR SISTEM PERPAJAKAN, KEADILAN PAJAK, DISKRIMINASI DAN DETEKSI KECURANGAN (STUDI KASUS PADA RS JANTUNG DAN PEMBULUH DARAH HARAPAN KITA DAN RS ANAK DAN BUNDA HARAPAN KITA) Ika Puji Saputri; Islamiah Kamil
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 1 No 2 (2021): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Penelitian ini bertujuan untuk menguji pengaruh sistem perpajakan, keadilan pajak, diskriminasi dan deteksi keurangan terhadap penggelapan pajak (Studi kasus pada wajib pajak orang pribadi yang terdaftar sebagai karyawan di RS Jantung dan Pembuluh Darah harapan Kita dan RS Anak dan Bunda Harapan Kita). Sampel dalam penelitian ini ditentukan berdasarkan metode convinience sampling. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linier berganda dengan bantuan Software SPSS Versi 21. Hasil penelitian ini menunjukan bahwa sistem perpajakan, keadilan pajak, diskriminasi dan deteksi kecurangan berpengaruh positif terhadap penggelapan pajak (tax evasion).

PERAN CITRA MEREK PADA PENGALAMAN MENGGUNAKAN UANG ELEKTRONIK Ika Puji Saputri; Vely Randyantini; Bagus Nurcahyo
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 2 No 2 (2022): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Kondisi perbankan yang sangat dinamis saat ini mengalami perkembangan yang cukup pesat terhadap kualitas pelayanannya. Citra merek memegang peranan penting dalam pengembangan sebuah merek atau produk. Karena citra merek menyangkut reputasi dan kredibilitas merek dari suatu produk suatu perusahaan. Citra merek yang baik akan berdampak positif bagi perusahaan karena mampu memberikan kepuasan kepada konsumennya, sehingga dapat meningkatkan daya tarik konsumen untuk menggunakan suatu produk atau jasa. Dengan adanya perbaikan fasilitas dan pelayanan pada produk perbankan yang sedang digalakkan saat ini, maka akan membuat pengalaman pengguna menjadi baik dan semakin loyal untuk menggunakan produk uang elektronik. Tujuan penelitian ini adalah untuk menguji pengaruh citra merek terhadap pengalaman pelanggan dalam penggunaan uang elektronik. Dimana untuk keperluan pengujian hipotesis menggunakan dimensi pengalaman pelanggan sense, feel, think, act dan relate. Responden penelitian ini adalah pengguna uang elektronik yang dikeluarkan oleh bank Mandiri dan BCA sejumlah 110 responden dengan minimal penggunaan 3 bulan. Pengumpulan data menggunakan kuesioner dan penelitian ini dalam menilai hipotesis menggunakan analisis jalur. Berdasarkan bukti empiris yang didapat maka hasil dari penelitian ini diketahui bahwa variabel citra merek berpengaruh positif terhadap pengalaman pelanggan dalam menggunakan uang elektronik, khususnya pengalaman merasakan kemudahan pengisian ulang, penggunaan untuk transaksi pembayaran serta luasnya jangkauan uang elektronik tersebut.

Determinants of Profitability in Indonesian Islamic Banks Triadi Septian Anugra; Fathihani Fathihani; Ika Puji Saputri
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): Januari - Maret
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.273

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), NonPerforming Financing (NPF), Operating Costs to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on the profitability of Islamic commercial banks for the period 2019–2023. A quantitative approach is used, using secondary data sourced from the annual financial reports of 12 Islamic banks registered with the Financial Services Authority (OJK). The research findings reveal that CAR has a significant positive effect on ROA, indicating that higher capital buffers increase profitability. Conversely, NPF has a negative impact on ROA, highlighting the adverse impact of credit risk on bank performance. BOPO has a significant negative impact on ROA, emphasizing the importance of operational efficiency in increasing profitability. FDR shows a positive and significant relationship with ROA. These findings provide practical insights for bank management and regulators to improve operational efficiency and credit quality, which ultimately supports the sustainable growth of Islamic banking in Indonesia.

Optimization of Tourism Experiences to Enhance Revisit Intention: Analysis of Destination Image and Accessibility in Yogyakarta Vely Randyantini; Ika Puji Saputri; Ari Apriani; Siti Annisa Wahdiniawati
Jurnal Doktor Manajemen (JDM) Vol 9, No 1 (2026): APRIL 2026
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jdm.v9i1.37546

Despite extensive research on revisit intention, limited studies have integrated accessibility, destination image, and memorable tourism experiences within a unified predictive framework that explicitly examines tourist satisfaction as a mediating mechanism, particularly in cultural tourism destinations. Addressing this gap, this study investigates the direct and indirect effects of Accessibility, Destination Image, and Memorable Tourism Experiences on Revisit Intention, with Satisfaction positioned as a mediating variable, in the context of Yogyakarta, Indonesia. A quantitative survey was conducted involving 195 domestic tourists who had visited Yogyakarta within the last six months. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed relationships and mediation effects. The results indicate that Memorable Tourism Experiences exert the strongest effect on Satisfaction (β = highest among predictors) and have a significant direct impact on Revisit Intention. Accessibility and Destination Image also significantly enhance Satisfaction, which in turn demonstrates a strong positive influence on Revisit Intention. Mediation analysis confirms that Satisfaction significantly mediates the effects of Accessibility, Destination Image, and Memorable Tourism Experiences on Revisit Intention, highlighting its central role in shaping repeat-visit behavior. This study contributes theoretically by extending the revisit intention literature through an integrated mediation-based model that clarifies the psychological mechanism linking destination attributes to behavioral intention in cultural tourism contexts. From a managerial perspective, the findings underscore the importance of prioritizing experience design, improving destination accessibility, and maintaining a consistent destination image as strategic levers to enhance tourist loyalty and sustainable destination competitiveness.

Meningkatkan Produktifitas Ibu Rumah Tangga Melalui Self Branding Rahmat Rahmat; Basuki Toto Rahmanto; Ibnu Haris Nasution; Imam Yuwono; Ika Puji Saputri; Velly Randyantini; Anton Kurniawan
Jurnal Pengabdian West Science Vol 5 No 03 (2026): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpmws.v5i03.3250

Tujuan pengabdian Masyarakat memberikan pemahaman kepada tim kelompok PKK RT. 07 Jati Rangon, Bekasi, sebagai pelopor wanita penggerak sosial masyarakat di lingkungan rumah tangga dan rukun tetangga. Program pengabdian dirancang untuk meningkatkan pemahaman terkait pentingnya personal branding bagi para wanita penggerak tim PKK. Kegiatan dilaksanakan melalui tahapan sistematis yang meliputi analisis kebutuhan mitra, persiapan materi, pelaksanaan kegiatan, serta evaluasi keberlanjutan program pengabdian. Metode pelaksanaan mencakup pendekatan seminar diskusi partisipatif, dengan melibatkan mitra terkait materi yang diberikan. Hasil kegiatan menunjukkan bahwa mitra puas dengan adanya kegiatan dan materi yang diberikan, serta peran serta mitra dalam diskusi aktif serta saran untuk kegiatan selanjutnya. Rekomendasi untuk kegiatan lebih lanjut melalui pelatihan berkelanjutan terutama terkait kewirausahaan dan perencanaan pengelolaan keuangan keluarga.

Optimization of Tourism Experiences to Enhance Revisit Intention: Analysis of Destination Image and Accessibility in Yogyakarta Vely Randyantini; Ika Puji Saputri; Ari Apriani; Siti Annisa Wahdiniawati
Jurnal Doktor Manajemen (JDM) Vol. 9 No. 1 (2026): APRIL 2026
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jdm.v9i1.37546

Despite extensive research on revisit intention, limited studies have integrated accessibility, destination image, and memorable tourism experiences within a unified predictive framework that explicitly examines tourist satisfaction as a mediating mechanism, particularly in cultural tourism destinations. Addressing this gap, this study investigates the direct and indirect effects of Accessibility, Destination Image, and Memorable Tourism Experiences on Revisit Intention, with Satisfaction positioned as a mediating variable, in the context of Yogyakarta, Indonesia. A quantitative survey was conducted involving 195 domestic tourists who had visited Yogyakarta within the last six months. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed relationships and mediation effects. The results indicate that Memorable Tourism Experiences exert the strongest effect on Satisfaction (β = highest among predictors) and have a significant direct impact on Revisit Intention. Accessibility and Destination Image also significantly enhance Satisfaction, which in turn demonstrates a strong positive influence on Revisit Intention. Mediation analysis confirms that Satisfaction significantly mediates the effects of Accessibility, Destination Image, and Memorable Tourism Experiences on Revisit Intention, highlighting its central role in shaping repeat-visit behavior. This study contributes theoretically by extending the revisit intention literature through an integrated mediation-based model that clarifies the psychological mechanism linking destination attributes to behavioral intention in cultural tourism contexts. From a managerial perspective, the findings underscore the importance of prioritizing experience design, improving destination accessibility, and maintaining a consistent destination image as strategic levers to enhance tourist loyalty and sustainable destination competitiveness.

Capital Adequacy, Credit Risk, and Efficiency in Islamic Bank Profitability Fathi Hani; Ika Puji Saputri; Vely Randyantini
Involvement International Journal of Business Vol. 2 No. 2 (2025): April 2025
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/iijb.v2i2.116

Islamic commercial banks have gained prominence in Indonesia’s financial system, yet their profitability still lags behind conventional banks. Understanding the financial determinants that influence the profitability of these institutions is critical for improving their competitiveness and ensuring sustainable growth. This study investigates the effects of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operating Costs to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on bank profitability, measured by Return on Assets (ROA). This research adopted a quantitative approach using secondary data from the annual financial statements of 12 Islamic commercial banks registered with the Financial Services Authority (OJK) of Indonesia, covering the years 2019 to 2023. Multiple linear regression analysis was applied after conducting descriptive statistics and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation. The regression model was used to examine the relationship between the four independent variables (CAR, NPF, BOPO, FDR) and ROA. The findings show that CAR and FDR have a significant positive effect on ROA, indicating that strong capital adequacy and efficient liquidity management improve profitability. In contrast, NPF and BOPO negatively affect ROA, demonstrating that high credit risk and operational inefficiency diminish bank performance. The regression model explains 72.3% of the variance in ROA, confirming the robustness and relevance of the selected variables in determining profitability. The results are consistent with agency and liquidity preference theories and highlight the distinctive challenges faced by Islamic banks, such as compliance-related costs and limitations in accessing conventional financial instruments. Operational efficiency, credit quality, and liquidity management emerge as critical strategic areas.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search