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Journal : E-JRM

Kinerja Keuangan Badan Usaha Milik Desa (Bumdes) Desa Kamoali Di Kabupaten Buton Selatan Hesri Hesri; Jeni Susyanti; Eris Dianawati
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 11 No. 06 Februari 2022
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract The purpose of this study was to analyze the financial performance of village-owned enterprises (BUMDES) in Buton Selatan district.  The research method used in this research is descriptive qualitative analysis using data in the form of financial data from Bumdes. The data analysis method used is the liquidity ratio, profitability ratio, solvency ratio and activity ratio.  The results showed that the average Curent Ratio of Bumdes in Kamoali Village, South Buton Regency, was 198.6% (good), the average Net Profit Margin was 31.8% (very good), the average Return on Equity was 17.76% (good) on average.  the average Total Assets Turnover is 0.496 times (poor), and the average Debt to Equity Ratio is 5.54% (very good). Keyword: Management, financial performance, BUMDes
PENGARUH PAJAK HIBURAN, PAJAK RESTORAN, DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA BATU (Studi Kasus Badan Keuangan Daerah Kota Batu Tahun 2016-2018) Ade Sistiayu N; Jeni Susyanti; M. Khoirul ABS
E-JRM : Elektronik Jurnal Riset Manajemen eJrm V0l. 08 No.08 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACT            The purpose of this study are: 1) To analyze the effect of Hotel Taxes on the Original Revenue of the City of Batu, 2) To analyze the effect of Restaurant Taxes on the Regional Revenue of Batu City, 3) To analyze the influence of Entertainment Taxes on the Regional Revenue of Batu City. The object used in this study is the Regional Revenue of Batu City originating from Hotel Taxes, Restaurant Taxes, and Entertainment Taxes and obtained in 2016-2018. Based on this study, it shows that here the Hotel Tax has a significant effect on the Regional Original Income of Batu, which shows the results of the Hotel Tax significance value of 0.007. The analysis of this study shows that the Tax of Hotels in Batu City has an influence on the Regional Revenue of Batu City. Restaurant Tax has a significant effect on the Regional Original Income of Batu City in 2016-2018, which shows the results of the Restaurant Tax significance value of 0.001. This analysis shows that the Restaurant Tax in Batu City has an influence on the Regional Revenue of Batu City. Entertainment Tax has a significant influence on the Regional Original Income of Batu City in 2016-2018, which shows the results of the Entertainment Tax significance value of 0.022. This analysis shows that Entertainment Tax has an influence on the Regional Revenue of Batu City.Keywords: Hotel Tax, Restaurant Tax, Entertainment Tax, Regional Original Income
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Malang Selatan) Evi Rahmawati Lazuardini; Jeni Susyanti; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen e-Jrm Vol. 07 No. 01 Juni 2018
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACT The purposes of this research are: 1) To analyze the effect of understanding tax regulations on taxpayer compliance Micro, Small and Medium Enterprises (MSMEs). 2) To analyze the effect of tax rate on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs). 3) To analyze the effect of tax sanctions on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs). This research uses quantitative research method by using survey research form. The sample of this research is 100 respondents taken by using Purposive Sampling method.The results of this study show that: 1) The understanding of tax laws has a positive and significant impact on compliance of MSMEs taxpayers. 2) The tax rate has a positive and significant effect on the compliance of the MSMEs taxpayer, and 3) Tax sanction has negative and insignificant effect on taxpayer compliance of MSMEs. This result indicates that taxpayer compliance of individuals registered in KPP Pratama Malang Selatan is not affected by tax sanction. Keywords: taxpayer compliance, understanding tax laws, tax rates, and tax sanctions 
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN SEKTOR EKONOMI KREATIF (Studi Kasus Pada Perusahaan Arsitektur Subsektor Kontruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Nur Kholis Masruhin; Jeni Susyanti; M Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen Ejrm Vol 08. No 08 Februari 2019
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACT This study aims to determine the effect of financial performance which includes liquidity ratios, leverage, coverage, and profitability on the value of the firm's creative economy sector of the building construction subsector found on the Indonesia Stock Exchange for the period 2015-2017. The population used in this study are all building construction architecture companies found on the Indonesia Stock Exchange. The sample selection uses the purposive sampling method, based on the criteria obtained by 12 companies. The method used is multiple linear regression analysis with testing hypothesis using the t test and test f.The results of this study indicate that partially liquidity ratios, leverage ratios, and profitability ratios have a significant positive effect on firm value while the coverage ratio does not have a partial effect on firm value. Simulatan liquidity ratio, leverage, coverage, and profitability have a significant influence on firm value.Keywords: Creative Economy, Financial Performance and Corporate Value 
Implementasi Anggaran Dana Desa Kasembon Yang Ditinjau Dari Pengalokasian Dan Pengembangan Ivan Adi Priyono; Jeni Susyanti; Budi Wahono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 11 No. 07 Februari 2022
Publisher : UNIVERSITAS ISLAM MALANG

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AbstractFinancial management is very important in terms of business, budget or other management such as Village Fund Budget (ADD). The village has the right to regulate its territory which includes public policy, village fund finance, implementation of development and development. The Village Fund Budget (ADD) itself is a fund derived from the District or City BUDGET obtained from central and regional finance allocated from the government then transferred to the region and intended for the area itself. The author will make observations to collect general data as research material whether financial management in Kasembon Subdistrict has been running and carried out in accordance with theory, and evaluate the performance of staff members in Kasembon Subdistrict. This study the author using a qualitative method. Village funds either in terms of management or in terms of taking policies need to be done. Community involvement in the village fund always prioritizes deliberation and mufakad both fellow communities themselves and to community leaders of Kasembon Subdistrict. Another impact of the village fund on the people of Kasembon Subdistrict, namely the development of infrastructure and non-infrastructure, the village is more advanced with development and it is expected that the village can grow independently. Factors that affect the effectiveness of village fund management is human resources, data collected by author during research process identified that there is a form of realization in the form of physical development that can be enjoyed by the community, especially Kasembon Subdistrict since the village fund. The effectiveness of management is also felt by the community, because the development carried out is a community need to support the empowerment of human resources in the future, especially in Kasembon District. Furthermore, this deliberation activity resulted in a village fund management plan related to the financial management of the village itself as well as the development plan to be carried out. The next step then the village device makes RKP Desa, then continued by making the village fund. Village funds with covering the receipt and expenditure of funds. The Kasembon District Government disbursed funds, then after that it was spent in accordance with what was estimated in the Village Fund and carried out programs that had been jointly prepared at village deliberations. Keywords : Implementation, Village Fund, Allocating, Development
Pengaruh Disiplin Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada Masa Pandemi Covid-19 ( Studi Kasus PT. Karya Mitra Budisentosa Pandaan) Rizky Amelia Husniyah; Jeni Susyanti; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 11 No. 18 Februari 2022
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract This study aims to determine the effect of Work Discipline and Job Satisfaction on Employee Performance Study on employees of PT. Karya Mitra Budisentosa Pandaan.. The type of research used is quantitative research with questionnaire distribution method. The sample in this study were 85 respondents and data processing using the SPSS computer program. This study has met the requirements of validity and reliability. The data analysis used in this study is the classical assumption test, multiple linear regression, hypothesis testing and analysis of the coefficient of determination The variables used in this study are performance variables (the dependent variable), while the independent variables are Work Discipline and Job Satisfaction on Employee performance. The results of this study conclude that the variable work discipline and job satisfaction have a partical effect on employee performance. Keywords: Employee Performance, Work Discipline and Job Satisfaction
PENGARUH KUALITAS ASET, LIKUIDITAS, RENTABILITAS, EFISIENSI OPERASIONAL, DAN SENSITIVITAS TERHADAP TINGKAT KECUKUPAN MODAL PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Kasus Pada Industri Perbankan periode tahun 2015-2017) Ayu Giri Anjani; Jeni Susyanti; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen Ejrm Vol 08. No 08 Februari 2019
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACTThe purpose of this study is (1) to determine the effect of asset quality on the level of bank capital adequacy (2) to determine the effect of liquidity on the level of bank capital adequacy (3) to determine the effect of profitability on the level of bank capital adequacy (4) to determine the effect of operational efficiency on the level of bank capital adequacy (5) to determine the effect of sensitivity on the level of bank capital adequacy. The populations in this study are the banking industry listed on the Indonesia Stock Exchange in the period of 2015-2017 as many as 43 banking industries. Sampling technique using purposive sampling technique to obtain a sample of 13 banking industries. Data collection through questionnaire distribution. Data analysis in this research using SPSS version 21. Data analysis methods used in this study include normality test, multiple linear regression test, classic assumption test and hypothesis test.The result of this study indicate that asset quality has a negative and significant effect on the level of a bank capital adequacy, liquidity and operational efficiency have a positive and not significant effect on the level of bank capital adequacy. While profitability and sensitivity have a negative and not significants effect on the level of bank capital adequacy.Keywords: Asset Quality, Liquidity, Profitability, Operational Efficiency, Sensitivity, Capital Adecuacy Level.
Analisis Kebangkrutan Dengan Menggunak Metode Altman Z-Score, Springate, Dan Internal Growth Rate Pada Pelaku Ekonomi Kreatif Subsektor Fashion PT. Matahari Department Store Tbk Periode 2014-2018 Fahma Diena Achmada; Jeni Susyanti; Budi Wahono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 09 No. 10 Februari 2020
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract PT Matahari Department Store Tbk is the largest retail company in Indonesia and has been registered as the excecutant of creative economy in the fashion subsector. The rise of news about open-close outlets having done by the company makes researcher is very enthusiastic to examine how the actual financial performance and the potential for bankruptcy when it is viewed on their financial report. This study aims to determine the potential for bankruptcy using the Altman Z-Score method, the Springate method, and the Internal Growth Rate method on the retail company as the excecutant of creative economy in the  subsector of fashion, namely PT Matahari Department Store Tbk in the 2014-2018 period. The type used in this research is quantitative descriptive. There are three methods used in this research, which are Altman Z-Score, Springate, and Internal Growth Rate to analyze the ratio produced by using the methods. The results showed that PT Matahari Department Store Tbk did not have the potential to go bankrupt or be declared a healthy company during the period 2014-2018. This study also used the Kruskal Wallis Test to find out the comparison among the three methods used and the result showed that there is significant difference got from these methods. Keywords: Bankruptcy, Altman Z-Score, Springate, Internal Growth Rate, and  Creative Economy
ANALISIS PERBANDINGAN PENERIMAAN PAJAK PENGHASILAN (PPH) WAJIB PAJAK ORANG PRIBADI SEBELUM DAN SESUDAH KENAIKAN PENGHASILAN TIDAK KENA PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MALANG SELATAN Devita Jeniliasari; Jeni susyanti; Budi Wahono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm V0l. 08 No.08 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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 Abstract                This study analyzes the comparison of income tax payments of individual taxpayers before and after changes in income that are not taxable with research data for the year 2012-2018. This research was conducted in KPP Pratama Malang Selatan. The purpose of this study is (1) to analyze the comparison of tax revenues before and after the increase in non-taxable income (PTKP) (2) to analyze the comparison of the number of taxpayers before and after the increase in non-taxable income (PTKP). The research of this paper uses analytical techniques such as comparative analysis. The data needed in this study are the amount of tax revenue, the number of taxpayers, and the list of non-taxable income, for the past seven years. The analytical method used is Statistical Product and Service Solutions (SPSS) version 2.1. The analytical method used in this study includes descriptive statistics, normality tests, hypothesis testing.                The results of this study indicate that the amount of tax revenue is different but not significant before and after the change in income is not taxable. While the number of taxpayers shows that there are differences in the number of taxpayers before and after changes in income are not taxable. The existence of a difference in the form of an increase in the number of taxpayers before and after changes in non-taxable income (PTKP) can be due to an increase in income not taxable will result in a decrease in the level of tax revenue. Keywords: Tax revenue, taxpayer, non-taxable income (PTKP).
Analisis Peningkatan Literasi Keuangan, Komunitas Investasi Dan Sekolah Pasar Modal Terhadap Kemudahan Investor Berinvestasi Di Pasar Modal Moh. Fathur Rozi; Jeni Susyanti; Ety Saraswati
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 10 No. 17 Februari 2021
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract Indonesia is predicted to have the 4th largest GDP in the world by 2050. One of the major contributors to GDP is investment. Based on KSEI data (2020) the number of investors in Indonesia is still 3.27 million investors or 1.73% of the total productive age population. This proves that Indonesia still needs encouragement to become the country with the 4th largest GDP in the world. The purpose of this study was to determine whether there is an influence between financial literacy, investment community and capital market schools on the ease of investing. The method used is quantitative with a survey approach. The results show that there is an influence between financial literacy, the investment community and the capital market on the ease of investing, which means that if there is an increase in financial literacy, the investment community and capital market schools, there will also be an increase in the ease of investing. Keywords: Financial Literacy, Comunity Investment, Capital Market School, Easy To Invest
Co-Authors AA Sudharmawan, AA Abdillah, Achmad Fikri Abil Abdullah Syakur Novianto ABS, M Khoirul Achmad Agus Priyono Achmad Ghazi Bagaskara Ade Kafa Bih Ade Sistiayu N Adis Fransiska Romadhon Afi Rachmat S Afi Rachmat Slamet Afi Rahmat Slamet Afriadin Afriadin Agnia Fadillah Agung Minto Wahyu Agus Salim Agus Salim Ahmad Abiyu Tsani Ahmad Dahlan Ahmad Dahlan Ahmad Junaidi Ahmad Mua’dz Hazmy Sastria Ahmad Muhayan Arif Ahmad Rifky Firdiyan Ahmad Zainullah Al Awwaliyah, Nur Maisunatul Aflachiyah Alda Yunita Aldrian Saputra Alfian Budi Primanto Alfiananda Dwi Yulianto Alfin Aulia Rachman Aliwafa Aliwafa Amali, Yunila Andi Normaladewi Angelina Ayu Kharisa Putri Anil Hidayati Rohmah Anindita Liliani Putri Annisa Fitriani Antika, Meggy Tri Anwar, Budiar Anwar, Siti Aminah Arif Zulfahmy Arini Fitria Mustapita Asma Mufidah Atiqoh, Lia Nur Ayu Giri Anjani Banowati, Berliana Tri Bastomi, Mohamad Bunga Vergia Rakhmah Cahyani, Amelia Dwi Cheny Roghibatul Mahgfiroh Dahlia Wati Dede Yusuf Sutrisman Denia Alifiana Denilson Pereira Lay Devita Jeniliasari Dewi Sartika Dewita Rizma Amirezy Diana Putri Oktarini Dina Sustiana Dita Putri Yunitasari Dita Suci Romadhoni Dwi Fita Heriyawati Dwi Septyaningrum Dwiyani Sudaryanti Ega Aditya Eka Sulastri Elly Ernawati Erika Diah Safitri Eris Dianawati Eris Dianawati Erlin Afrianti Etawati, Mitha Dwi Daka Etty Saraswati Evaliana, Silvia Evi Rahmawati Lazuardini Fahma Diena Achmada Fahrurrozi Rahman Faidana Riki Dwi Setiawan Fajri Nasrullah Fandy Armanto Fanisa Kris Dayanti Farida, Eka Fathul Bachri Fatma Agusti Rahayu Febryansyah, Dany Feni Erma Wijayanti Finadila Arifin Fipin Lastrian Dewi Firmansyah, Dani Fita Andriyani Fitria Dewi Fitria Putri Susanti Fitriyatus Sa’adah Friyan Dwi Kristanto Galih Dewa Nabilla Hafidh Gilang Romadhon Gunawan, Fany Habib Nur Ahmad Hadi Sunaryo Hafiana Farah Diana Putri Haifatul Hasanah Hani’ah Fifrika Cinci Hesri Hesri Hofifatul Musyarrofah Husnalia, Siti Huzaimatul Jannah Iffah Qonaatillah Iis Dalukitowati Ika Nurjanah Imdan Soalihin Inayati Widya Sari Indayatul Maulidiyah Inggit Kentjonowaty Insan Kamil Irhamna Arma atush Isa Ansori Ivan Adi Priyono Izza Saifullah Fatta Izza, Nikmatul Karimatun Nisa, Farida Karmilaturrahman Karmilaturrahman Ketut Tirtayasa Khalikussabir, Khalikussabir Khaq, Muhammad Aunul Khatami Khatami Khodir Djaelani, Abdul KHOIRUL ANAM Krisnawardani, Cynthia Kristin Widiasanti Kurnia Rahmawati Kusnadi Laely Anjar Wati Lailia Afifah Lutfi Anggreni M Agus Salim M. Agus Salim M. Hufron Mafatihul Ayunina Maharani Ulya Fadhilah Maqnin, Lailil Mariatul Lutfia Mar’atus Solikhah Masyhuri Masyhuri Masyhuri Masyhuri Maulidatun Nikmah Mayangsari, Jihanning Yudha Meitria Syahadatina Noor Merinda Yuanita Yustikasari Mifta Hayatun MIFTAKHUL JANNAH Milhan Nur Kholiq Milhan Nur Kholiq Mimbha Nur Indhasari Mitha Dwi Daka Etawati Moch Ardiansyah Pramudya Mochammad Taufik Moh Imam Bushiri Moh. Fathur Rozi Moh. Fathur Rozi Mohammad Ainul Yaqin Mohammad Farhad Hatify Mohammad Iqbal Kusuma Adrian Mohammad Rohman Tiovandi Mubarok, Muhammad Muhamad Bahrul Subakir Muhamad Rochman Muhamad, Razzan Zaki Muhammad Afif Muhammad Agus Salim MUHAMMAD AGUS SALIM Muhammad Ali Murtadho Muhammad Fauzan Muhammad Habibi Rohman Zulkarnaen Muhammad Hidayatulloh Muhammad Ikhsan Arief Nugraha Muhammad Kamil MUHAMMAD ROHMAN TIOVANDI Mulyani, Dwi Indah Nadia Nor Rohma Nadriani Bahrudin Nafisah, Dewi Durrotun Navilah Laila Wardani Navilah Laila Wardani Nila Kusumawati Nindya Cahyaningrum Noer Aida Fitriani Noor Shodiq Askandar Nor Zafira Binti Ramzil Huda Nova Kartika Sari Novi Sugiartik Nur Halimatus Sa’diyah Nur Hanik Khukmiyah Nur Hikmaturohma Nur Kholis Masruhin Nurdi Widjaya Nurhaidah, Nurhaidah Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurina Rifdah Nurul Farahdila Putri Nurul Hilaliyah Nurul Qomariah Nurul Yuliati Nur’aini Ika Ramadhani Nuswantara, Setiaji Priyagung Nuzul Fauziah Nyiwa Zumrotul Khasanah Pardiman Pardiman Pardiman Pratiwi, Rita Anggis Prayoga, Dhimas Enggal Prinanta, Ledys Juncia Priyambudi, Arif Puji Astutik Putri Hana Ardiyanto Putri Hayyatus Sholihah Putri, Stevany Amelia Raden Mohamad Herdian Bhakti Rafi, Syahfri Amirul Rahmat Rahmat Ramadhan, Fathur Ratna Tri Hardaningtyas Ratna Tri Hardaningtyas, Ratna Tri Renaldo Wildan firmansyah Restu Millaningtyas Restu Millaningtyas Retno Kusuma Ningsih Revita Dwi Putri Rifqina Qanita Rika Wulandari Rina Lailatul Qodriyah Risky Wahyuaning Putri Rizky Amelia Husniyah Rizqi Amalia Mardhatillah Rohmah El Yunussyah Rohmah, Nabila Alfiyatu Ronaldus Ledo Saadatul Husna Safira Aldina Sanches, Olandina de Jesus Sanjaya, Anggun Saraswati, Ety Sari, Nova Kartika Sari, Ridah Anjar Setyo Wahyudi Shabrina Ayu Hananta Shofi Mustajibullah Siti Aminah Siti Aminah Anwar Siti Asiyah Siti Asiyah Siti Khoirul Wijayati Siti Maghfirotul Ummah Slamet Muchsin Solehah Arina Sobrina Solikhah, Afiatus Solly Aryza Sulton Sholehuddin, Sulton Supriyanto Supriyanto Supriyanto Supriyanto Supriyanto Suratman, Wahyu Sugeng Syahrial Shaddiq Titi Puspitasari Tri Dewi Nur Hidayah Tri Widiantoro Aji Ucha Nurul Qomaria Ulfatul Munawaroh Ulya, Arifah Izzatul Ummu Kalsum Ismanura vina Indah Iswara Wahyu Sugeng Suratman Wardatul Jannah Wilda Rahmadhani Santosa Wiwin Deri Fitriani Wulan Saraswati Yasmin, Raisya A Yayuk Retnowati Yuli Handayani Yulianti, Nur Afni Yuliati, Rosa Yusak, Zeindidia Yuspriyono Yuspriyono Yuzky Maulana Irbad Zuhkhriyan Zakaria Zuhri, Haszaghi Ramadhan