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Pengaruh Dana Desa Dan Alokasi Dana Desa Terhadap Tingkat Kemiskinan Di Kecamatan Wera (Studi Pada Desa Di Kecamatan Wera Kabupaten Bima Tahun 2017-2019) Yuspriyono Yuspriyono; Jeni Susyanti; Muhammad Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 09 No. 03 Agustus 2020
Publisher : UNIVERSITAS ISLAM MALANG

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AbstractThis research was conducted to examine the effect of village funds and allocation of village funds on poverty levels in Wera Sub district. The population used in this study was 14 villages in Wera Sub district, Bima Regency for the 2017-2019 periode. The sampling method is purposive sampling in accordance with predetermined criteria. The number of samples was 45 people, consisting of 14 village heads, 14 village secretaries, 14 village treasurers, 1 sub-district head, 1 sub-district secretary and 1 head of Wera sub-district social service. The data in this study use multiple linear regression, classic assumptions and hypothesis testing.The results of this study indicate that partially village funds have no significant effect on poverty levels, and the allocation of funds has a significant effect on poverty levels. While simultaneous village funds and village fund allocations significantly influence poverty levels. Keywords: Village Funds, Village Fund Allocation, Poverty, Wera Subdistrict
Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Profitabilitas dan Pajak Penghasilan Badan Terhadap Struktur Modal (Studi Kasus pada Perusahaan Kosmetik Yang Terdaftar Di BEI tahun 2013-2017) Fipin Lastrian Dewi; Jeni Susyanti; Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen e-Jrm Vol. 08. No. 04. Februari 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract                The purpose of this study was to examine how the influence of firm size, asset growth, profitability and corporate income tax on the capital structure of cosmetic companies listed on the Indonesia Stock Exchange in 2013-2017.               The population in this study are all cosmetic companies listed on the Indonesia Stock Exchange. The sample selection uses a purposive sampling method. Based on the criteria obtained by 4 cosmetic companies listed on the Indonesia Stock Exchange in 2013-2017. The test method used is a multiple linear regression analysis test with hypothesis testing using the t test and F test.               The results of this study indicate that firm size, asset growth and profitability (ROE) have no effect on capital structure (DER). Whereas corporate income tax affects the capital structure. Simultaneously, the four independent variables influence the capital structure. Keywords: Firm Size, Asset Growth, Profitability and Corporate Income Tax. 
Pengaruh Modal terhadap Profitabilitas Peternakan Ayam Pejantan Ahmad Muhayan Arif; Jeni Susyanti; Ety Saraswati
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 11 No. 20 Februari 2022
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract The aim of this study to find out the effect of owner’s equity and foreign equity on the income of micro, small and medium enterprises at Desa Candirengo, Kecamatan Singosari, Malang. The population of this study were rooster breeders in Desa Singosari totally 31 breeders and with a sample totally 15 breeders. The research was quantitative research using secondary data to collect the data, namely the financial report of the breeders. The financial report used are six times on harvests and in one harvest for two months. The data analysis method in this study used the normality test and the classical assumption test. The results of this study indicate that intern equality and extern equality have a positive influence on the income of micro, small and medium enterprises at Desa Candirengo, Kecamatan Singosari, Malang. Keyword: Owner’s Equality, Foreign Equality, profitabilty.
Pengaruh Moral Pajak, Sanksi Perpajakan, Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Pelaku Ekonomi Kreatif Sub-Sektor Fashion Malang Raya Nurul Qomariah; Jeni Susyanti; Ety Saraswati
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 10 No. 12 Februari 2021
Publisher : UNIVERSITAS ISLAM MALANG

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AbstractThe purpose of this study was to determine the effect of tax morale, tax sanctions and tax compliance costs on individual taxpayer compliance with creative economy actors in the fashion sub-sector of Malang raya city. Determination of the sample in this study using purposive sampling technique, so that the number of samples can be determined as many as 70 respondents who fit the criteria. The analytical tool used in this research is multiple linear regression analysis. The results showed that tax morale, tax sanctions and tax compliance costs simultaneously had a significant effect on individual taxpayer compliance with creative economy actors in the fashion sub-sector of Malang raya city. The variables of tax morale, tax sanctions and tax compliance costs have a significant and positive effect on individual taxpayer compliance with creative economy actors in the fashion sub-sector of Malang Raya City. Keywords: Creative Economy Actors in Malang raya city Fashion Sub-Sector, Tax Morale, Tax Sanctions and Tax Compliance costs, Taxpayer Compliance.
ANALISIS PENGARUH PAJAK PARKIR, PAJAK RESTORAN DAN RETRIBUSI PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG (Studi Kasus Badan Pengelola Keuangan dan Aset Daerah Kota Malang) Asma Mufidah; Jeni Susyanti; Afi Rachmat S
E-JRM : Elektronik Jurnal Riset Manajemen Vol 6, No 02 (2017): Jurnal Ilmiah Riset Manajemen (eJRM)
Publisher : UNIVERSITAS ISLAM MALANG

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The purpose of this research are: 1) To analyze the effect of  parking tax toward Regional Original Income of  Malang, 2) To analyze the effect of restaurant tax toward Regional Original Income of Malang, 3) To analyze the effect parking retribution toward Regional Original Income of Malang. Subjects of this study are The Original Realization Report of Regional Original Income which derived from parking tax, restaurant tax and parking fees on 2011 - 2015, data source are secondary data obtained from records or reports receipts that have been arranged in the archive (documentary data) which is acquired from Financial Management Agency and Asset of Malang. This study uses a quantitative approach, assorted explanatory research. The results showed that the Parking Tax, Restaurant Tax, and Parking Retribution partially have significant influence toward Regional Original Income of Malang
PENGARUH DANA PIHAK KETIGA, SUKU BUNGA SIMPANAN, KECUKUPAN MODAL, RISIKO KREDIT DAN SUKU BUNGA KREDIT TERHADAP PROFITABILITAS (Studi Kasus Pada Industri Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2015-2017) Dina Sustiana; Jeni Susyanti; M. Khoirul ABS
E-JRM : Elektronik Jurnal Riset Manajemen Ejrm Vol 08. No 08 Februari 2019
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACTFor three years starting in the 2015-2017 period Profitability has fluctuated. In this study the author will discuss about third party funds, deposit rates, capital adequacy, credit risk and credit interest rates that can affect profitability. The purpose of this study is (1) To determine the effect of third party funds on profitability (2) To determine the effect of deposit interest rates on profitability (3) To determine the effect of capital adequacy on profitability (4) To determine the effect of credit risk on profitability (5) know the effect of credit interest rates on profitability.This thesis research uses a type of quantitative approach research; this study takes samples from the population using purposive sampling technique. By using two types of variables, namely Dependent Variables (dependent variables) and independent variables (independent variables). The results of this study are third party funding variables have a positive and not significant effect on profitability, deposit interest rates have a negative and not significant effect on profitability, capital adequacy variables have a positive and not significant effect on profitability, credit risk variables have a negative and significant effect on profitability, variable credit interest rates have a negative and significant effect on profitability Keywords: Third party funds, deposit interest rates, 
Dampak Modal Sosial, Digitalisasi Bisnis, Dan Pemanfaatan Teknologi Terhadap Keberlangsungan UMKM Di Kabupaten Malang Finadila Arifin; Jeni Susyanti; Muhammad Agus Salim
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 quantitative approach. The purpose of this study was to determine the effect of social capital, business digitalization and technology utilization on the sustainability of SMEs. The independent variables used are social capital, business digitalization and technology utilization, while the dependent variable is the sustainability of SMEs. The sample used in this study was 70 respondents from MSMEs in Malang district. Data collection techniques using a questionnaire. The analytical method used is instrument test, path analysis, determination t test using IBM SPSS computer software for data processing. The results of this study indicate that social capital, business digitization and technology utilization have a direct effect on the sustainability of SMEs. Keywords: Social Capital, Business Digitalization, Technology Utilization, MSMEs Sustainability
PENGARUH STRUKTUR MODAL, RETURN ON EQUITY (ROE) DAN EARNING PER SHARE (EPS) TERHADAP PAJAK PENGHASILAN (PPh) BADAN “STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015 – 2017 Putri Hayyatus Sholihah; Jeni Susyanti; Budi Wahono
E-JRM : Elektronik Jurnal Riset Manajemen Ejrm Vol 08. No 08 Februari 2019
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRAC This research was conducted to analyze the Effect of Capital Structure, Return on Equity (ROE) and Earning per share (EPS) on Corporate Income Tax (PPh). The sample in this study is a manufacturing company in 2015-2017 which is included in the consumer goods industry sub-sector. The analytical method used is multiple linear regression with SPSS 20 software for windows. The results of the sampling using the purposive sampling method resulted that the consumption goods manufacturing sub-sector companies listed consecutively on the IDX in 2015-2017 and fulfilled the sample criteria were 23 companies. Based on the results of hypothesis testing that has been done, it is concluded that simultaneously Capital Structure, Return on Equity (ROE) and Earning per share (EPS) affect the Corporate Income Tax (PPh). The variables Debt To Asset Ratio, Debt To Equity Ratio and, Return on Equity affect the Corporate Income Tax (PPh). While the variable Earning per share partially does not affect the Corporate Income Tax (PPh). Keywords : Capital Structure, Return on Equity (ROE) and Earning per share (EPS) of Corporate Income Tax (PPh).
Pengaruh Pemahaman Peraturan Perpajakan, Sosialisasi Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Pada Pelaku Ekonomi Kreatif Sub Sektor Blended Kuliner dan Fashion di Kabupaten Malang) Anil Hidayati Rohmah; Jeni Susyanti; Arini Fitria Mustapita
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 10 No. 06 Februari 2021
Publisher : UNIVERSITAS ISLAM MALANG

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AbstractThe purpose of this study was to determine the effect of understanding tax regulations, tax socialization, and tax sanctions on individual taxpayer compliance with creative economy actors in the blended culinary and fashion sub-sector in Malang Regency. Determination of the sample in this study using purposive sampling technique, so that the number of samples can be determined as many as 40 respondents who meet the criteria. The analytical tool used in this research is multiple linear regression analysis. The results showed that the understanding of tax regulations, tax socialization, and tax sanctions simultaneously had a significant effect on taxpayer compliance with the mixed creative economy actors of the fashion and culinary sub-sectors in Malang district. The variable of understanding tax regulations has a significant and positive effect on individual taxpayer compliance of creative economy actors in the blended culinary and fashion sub-sector in Malang Regency. The tax socialization variable has a significant and positive effect on individual taxpayer compliance of creative economy actors in the blended culinary and fashion sub-sector in Malang Regency. The variable of tax sanctions has no effect on taxpayer compliance on the creative economy actors in the blended culinary and fashion sub-sector in Malang Regency.Keywords: Creative Economy in Blended Culinary and Fashion Sub-Sector in Malang Regency, Understanding of Tax Regulations, Tax Socialization, Tax Sanctions, Taxpayer Compliance.
Pengaruh Debt to Equity Ratio (DER), Efisiensi Pengendalian Biaya, dan Tingkat Perputaran Modal Kerja Terhadap Penilaian Kinerja Keuangan Pada Ekonomi Kreatif Sub Sektor Fashion di Malang Raya Lutfi Anggreni; Jeni Susyanti; Budi Wahono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 09 No. 25 Agustus 2020
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract The purpose of this study analyze the effect of debt to equity ratio (DER), cost control efficiency, and working capital turnover partially and simultaneously on the assessment of financial performance in 2015-2019. This research was conducted in the fashion creative economy sector in Malang Raya. The sample size used was 7 distribution companies in Malang Raya for the period 2015-2019.The data analysis technique used multiple linear regression analysis. The results of the analysis show that the ratio of debt to equity ratio has a positive and insignificant effect on the company's financial performance (ROA). Efficiency of Cost Control partially has a negative and significant effect on the company's financial performance (ROA). The level of working capital turnover partially has a positive and significant effect on company performance results (ROA). Simultaneously, the Debt to Equity Ratio (DER), Cost Control Efficiency, and Working Capital Turnover Rate have an effect on the company's financial performance assessment (ROA) of the creative economy in the fashion sector in Malang, 2015-2019. Keywords: Debt to Equity Ratio (DER), Cost Control Efficiency, Working Capital Turnover Rate, Return on Assets (ROA)
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