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Journal : E-JRM

Pengaruh Tata Kelola Perusahaan Dan Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur Di Indonesia Arif Zulfahmy; Jeni Susyanti; Fahrurrozi Rahman
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 10 No. 07 Februari 2021
Publisher : UNIVERSITAS ISLAM MALANG

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AbstractThis study aims to determine and analyze the effect of corporate governance and tax planning on earnings management either simultaneously or partially. The method used in this research is multiple linear regression method. The research sample was 35 companies taken by purposive sampling method. In this study using quantitative research. This type of research is explanatory research (explanatory research).The results of this study indicate that corporate governance and tax planning simultaneously have a significant effect on earnings management. And partially corporate governance has no significant effect on earnings management, tax planning partially has a significant effect on earnings management.Keywords: Corporate Governance, Tax Planning, Profit Management
Pengaruh Character, Capacity, Capital, Collateral, Condition Of Economy Melalui Kepercayaan Bank Terhadap Kualitas Kredit Pada Nasabah Bank Bri Unit Tanjungrejo Malang Rika Wulandari; Jeni Susyanti; Ratna Tri Hardaningtyas
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 01
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract This research aims to examine the Effect of Character, Capacity, Capital, Collateral, Condition of Economy through Bank Trust on Credit Quality to BRI Unit Tanjungrejo Malang Bank customers. The number of samples was determined using the Slovin formula and the results obtained were 97 respondents. The data were obtained by distributing questionnaires to BRI Unit Tanjungrejo Malang Bank customers who were selected by purposive sampling. Data analysis in this study used SPSS version 23. Data testing techniques used in this study included validity testing, reliability testing, normality testing, path analysis (path analysis), and research hypothesis testing. The results of this study indicate that Character, Capacity, Capital, Collateral and Condition of Economy partially have a direct effect on Bank Confidence. Character, Capacity, Capital, Collateral partially have a direct effect on Credit Quality. Meanwhile, the Condition of Economy has no direct effect on Credit Quality. Bank trust can mediate Character, Capacity, Capital, Collateral on Credit Quality. But bank trust cannot mediate the Condition of Economy on Credit Quality. Keywords: 5C, Bank Trust, Credit Quality 
Pengaruh Brand Image, Social Media, Dan Daya Tarik Wisata Terhadap Minat Berkunjung Pada Objek Wisata Kampung Heritage Kayutangan Kota Malang Rahmat Rahmat; Jeni Susyanti; Ratna Tri Hardaningtyas
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 01
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract The purpose of this research is to find out and analyze brand image, social media, and tourist attraction that influence simultaneously and partially on interest in visiting the tourism object of the Kayutangan Heritage Village, Malang City. In measuring this variable, the dependent variable is interest in visiting while the independent variables are brand image, social media, and tourist attraction. In this research, the type of research used is quantitative research with a descriptive approach. The quantitative research method is a type of research whose specifications are systematic, planned and clearly structured from the start to the creation of the research design. The method used in managing data uses multiple linear regression analysis through the SPSS program. The data used are primary data as well as secondary data obtained using interview techniques, questionnaires, direct and indirect observation. The sample in this study is unknown so in this study using the maholtra formula with details of 14 indicators x 5 = 70. From data processing, it was found that simultaneously and partially the variables Brand image, Social media, and Tourist attraction affect Interest in visiting objects Kayutangan Heritage Village Tour, Malang City. Keywords: Brand image, Social media, Tourist attraction, Interest in visiting
Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Dan Kecerdasan Spiritual Terhadap Kinerja Karyawan Di Puskesmas Ciptomulyo Kota Malang Mochammad Taufik; Jeni Susyanti; Mohamad Bastomi
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 01
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract The purpose of this study is to explain how emotional intelligence, intellectual intelligence, and spiritual intelligence can partially and simultaneously affect employee performance.The research method is quantitative and the type of research is explanatory research. The sample in the study was 46 Ciptomulyo Health Center employees. In collecting data using a questionnaire and the methods in the analysis are instrument test, normality test, multiple regression analysis, hypothesis testing with SPSS tools.The results of the study, namely emotional intelligence, intellectual intelligence, and spiritual intelligence together have a significant influence on the performance of Ciptomulyo Health Center employees. While partially showing emotional intelligence, intellectual intelligence, and spiritual intelligence have no effect on performance. Keywords: Emotional Intelligence, Intellectual Intelligence, Spiritual Intelligence, and Employee Performance.
Perbedaan Struktur Kepemilikan, Ukuran Perusahaan, Dan Pembayaran Pajak Terhadap Manajemen Laba Sebelum Dan Saat Pandemi Covid19 (Studi Kasus Pada BUMDES Desa Ngroto Kec. Pujon Kab. Malang Tahun 2017 – 2022) Afifah Afifah; Jeni Susyanti; Etty Saraswati
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 01
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract This research was conducted in Malang Regency. The type of research used is explanatory research with a quantitive approach. The purpose of this study was to determine the effect of ownership structure, company size, tax payments, earnings management. The independent variables used are ownership structure, company size, and tax payments, while the dependent variable is the earnings management. The sample used in this study was 3 years before Covid-19 and 3 years when Pandemic Covid19 in Malang district. Data collection techniques using direct requests to the Bumdes. The analytical method used is paired sample t – Test using IBM SPSS 26 computer software for data processing. The results of this study indicate that there is no significant difference for ownership structure, while for the variable of company size and tax payments there is significant difference between before and when Covid-19.Keywords: Ownership Structure, Company Size, Tax Payments, Earnings Management 
Pengaruh Tax Avoidance, Kebijakan Hutang, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2021 Erika Diah Safitri; Jeni Susyanti; Mohamad Bastomi
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 01
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract Low stock prices can result in a decrease in the value of the company in the eyes of investors due to several factors. The purpose of this study was to determine the effect of tax avoidance, debt policy, and profitability on firm value with dividend policy as moderating variable for LQ45 companies. The research is a quantitative research using secondary data. The population in this research is LQ45 companies for the period 2016 – 2021. The technique of taking samples using purposive sampling method. In this study 17 samples of LQ45 companies with a total sample data of 102 samples. This study uses multiple regression analysis and Moderated Regression Analysis (MRA) using SPSS 16. The results of this study indicate that (1) tax avoidance has no effect of firm value, (2) debt policy has a positive and significant effect on firm value, (3) profitability has a positive and significant effect on firm value. Keywords: Tax Avoidance, Debt Policy, Profitability, Firm Value 
Pengaruh Literasi Keuangan, Gaya hidup Hedon, Dan Tingkat Pendapatan Terhadap Perilaku Manajemen Keuangan Generasi Milenial Aldrian Saputra; Jeni Susyanti; Ety Saraswati
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 02
Publisher : UNIVERSITAS ISLAM MALANG

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AbstractThe purpose of this study is to find out and analyze Financial Literacy, Hedon Lifestyle and Income Level on Millennial Generation's Financial Management Behavior. This research is a descriptive quantitative research with data collection technique using a questionnaire. The sample in this study amounted to 114 respondents. The place of this research is the millennial generation in the Klojen area, Malang City. The sampling technique used is purposive sampling method. Processing of primary data using analysis of Statistical Package for Social Science (SPSS) version 25. Techniques with multiple regression analysis method. The results of this study indicate that partially each independent variable has a positive and significant effect on financial management behavior. Keywords : financial literacy, hedon lifestyle, income level and financial management behavior 
Pengaruh Brand Image Terhadap Customer Satisfaction Dengan Perceived Service Quality Dan Customer Engagement Sebagai Variabel Intervening (Studi Kasus Pada Mahasiswa Universitas Islam Malang Pengguna Aplikasi Grabbike) Mohammad Iqbal Kusuma Adrian; Jeni Susyanti; Mohamad Bastomi
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 02
Publisher : UNIVERSITAS ISLAM MALANG

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This research was conducted to test the effect Brand Image to Customer Satisfaction with Perceived Service Quality and Customer Engagement as a case study Intervening Variable on Students of the Islamic University of Malang who use the application Grabbike. The population in this study was 3,869 students. The sampling technique used is Purposive Sampling and obtained 98 students. The data collection method used is the distribution of questionnaires and the method of analysis is descriptive statistical method, classical assumption test, partial least square, mediation test, with SmartPLS 3.0 tool. Research results show that brand image no significant effect on customer satisfaction. Brand image no significant effect on perceived service quality. Brand image significant effect on customer engagement. Perceived service quality significant effect on customer satisfaction. Customer engagement significant effect on customer satisfaction. Brand image no significant effect on customer satisfaction through perceived service quality. Brand image significant effect on customer satisfaction through customer engagement.  Keywords: brand image, perceived service quality, customer engagement, customer satisfaction 
Pengaruh E-trust, Online customer review dan Online customer rating Terhadap Keputusan Pembelian pada E-commerce Tokopedia (Studi Kasus Pada Mahasiswa Universitas Islam Malang) Ahmad Abiyu Tsani; Jeni Susyanti; Mohamad Bastomi
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 02
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract People in Indonesia do not fully feel safe or comfortable due to the high number of fraudulent online transaction cases. There is a discrepancy between online customer reviews and online customer ratings and the inability of buyers to contact directly with sellers so that the goods to be purchased can only be seen with product descriptions and pictures reducing e-trust in making purchasing decisions. This study aims to analyze the effect of e-trust, online customer reviews, and online customer ratings on purchasing decisions at Tokopedia e-commerce. This research uses quantitative methods. Non-probability sampling was used with a purposive sampling technique as a sample of 105 respondents. Tests carried out are instrument tests, classical assumption tests, multiple linear analysis tests, and hypothesis testing with the application of software SPSS 25. The results of this study demonstrates that (1) e-trust has a significant impact on Tokopedia e-commerce purchasing decisions, (2) online customer reviews have a significant impact on Tokopedia e-commerce purchasing decisions, and (3) online customer ratings have a significant impact on Tokopedia e-commerce purchasing decisions. Keywords: E-trust, Online customer review, Online customer rating, Purchasing Decision
Analisis Pengaruh Struktur Modal, Profitabilitas, Dan Intellectual Capital Terhadap Nilai Perusahaan Sebagai Dasar Keputusan Investasi Putri Hana Ardiyanto; Jeni Susyanti; Ratna Tri Hardaningtyas
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 02
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract The capital market has a large role in the economy of a country because the capital market performs 2 functions at once, namely the economic function and the financial function. In 2021, the Indonesian capital market is the highest achievement since the world was faced with the Covid - 19 Pandemic situation. Capital market activity throughout 2021 was proven by the increasing number of capital market investors reaching 7.48 million as of December 2021. From this phenomenon, the Healthcare sector is one of the 12 sectors in IDX-IC which has statistically significant development even though in 2018 – 2019 it experienced a drastic decline due to several company values that were considered overvalued. Therefore, the role of the company is very important in increasing the value of the company to attract investors and be able to compete with other competitors. The purpose of this study is to determine the effect of capital structure (DER), profitability (ROA), and intellectual capital (VAICTM) on firm value (PBV) in the Healthcare sector for the period 2019 – 2021. This study uses a quantitative method with the type of data used as secondary data. Data analysis in this study used panel data regression with EViews 12. From the test results it can be seen that the capital structure variabel has no significant effect, while the profitability and intellectual capital variabels have a significant positive effect on company value in the Healthcare sector which is listed on the Indonesia Stock Exchange for the 2019-2021 period. Keywords: capital structure, profitability, intellectual capital, company value, Healthcare sector
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 Iskandar Rahmansyah 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 Aprilia Hartanti 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 Anggun Oktaviani 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 Shodik Askandar 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 Nurhidayati Nurhidayati 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 Suyani, Ida Sugeng Syahrial Shaddiq Titi Puspitasari Tito, Sama’ Iradat Tri Dewi Nur Hidayah Tri Widiantoro Aji Ucha Nurul Qomaria Ulfatul Munawaroh Ulya, Arifah Izzatul Umi Nandiroh 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