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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Maker: Jurnal Manajemen Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Bina Bangsa Ekonomika Indonesian Collaboration Journal of Community Services (ICJCS) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management National Conference on Applied Business, Education & Technology (NCABET) Indonesian Journal of Thousand Literacies
Wahyu Widodo
Universitas Bina Bangsa
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PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA PERUMAHAAN CIUJUNG INDAH Surti Zahra; Nugrahini Kusumawati; Mamay Komarudin; Wahyu Widodo; Nia Nuraeni
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 3 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i3.49

Abstract

Increased consumer purchasing decisions can be influanced  by several factors such as price and quality of service,by providing affordable prices and while maintaining service quality, it will be able to improve purchasing decisions.This study aims to determine the effect of price and service quality on purchasing decisions in ciujung indah housing.The reaserch method used is kuantitatif with a population off 117 consumers and sampel of  91 respondents using the probability sampling method, the sampling technique is random sampling with calculations using the slovin formula for consumers in ciujung indah housing. researchers use it to get the results of validity, reliability, classical, assumptions, multiple regression and hypothesis testing. Based on hypothesis testing, it can be concluded that price affects purchasing decisions and service quality affects purchasing decisions and simultan eously price and service quality affect purchasing decisions
PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) : UNTUK MENGUJI TEORI LEGISTIMASI: Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia Nugrahini Kusumawati; Efi Tajuroh Afiah; Surti Zahra; Mamay Komarudin; Wahyu Widodo; Salsabila Azmi
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 3 (2022): Bussman Journal | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i3.98

Abstract

In the Mineral and Coal Law no. 4 of 2009, mining is a mineral and coal exploitation activity which consists of stages of general investigation, exploration, feasibility studies, construction, mining, processing and refining, transportation and sales, and post-mining activities. Coal mining is the mining of carbon deposited rock found in the earth, including solid bitumen, peat, and asphalt rock. The purpose of this study was to determine the effect of tax aggressiveness on corporate social responsibility in coal mining sub-sector companies in 2017- 2021. The method used in this study is a quantitative method. The variables in this study consist of the dependent variable, namely corporate social responsibility, while the independent variables are tax aggressiveness and the control variables are capital intensity, company size, return on assets, and leverage. The population in this study is the coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021, amounting to 22 companies. The number of samples that have complete financial statements are 10 companies with a research period of 5 years so that a sample of 50 samples is obtained with the sampling technique using the purposive sampling method. The results showed that the tax aggressiveness variable based on the results of the t-test obtained a Tcount of 0.770 <Ttable 1.67655. The conclusion of this study is that partially shows that tax aggressiveness has no effect on corporate social responsibility
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPARATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA DAN DAMPAKNYA PADA RETURN SAHAM DENGAN LEVERAGE DAN FIRM SIZE SEBAGAI CONTROL VARIABLE Diah Permata Sari; Wahyu Widodo
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 2 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i2.206

Abstract

The profit information disclosed by the company does not guarantee that the profit is of high quality. Profit can be said to be quality if the reported profit can be used by users of financial statements to make the best decisions and meet the qualitative characteristics of relevant and reliable financial statements and can convey the facts of actual financial performance. The objective to be achieved in this study is to test how the effect of the GCG Mechanism, CSR disclosure, on the quality of profits and its impact on the company's stock returns, with the control variables being Leverage and Firm Size. The population in this study is mining sector companies listed on the Indonesia Stock Exchange. The research data was taken from the Indonesia Stock Exchange website for the 2014-2018 period.  The method used is the Purposive Sampling method. The results of this study show that Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, and CSR Disclosure do not have a significant effect on the quality of profits, while the Audit Committee and Stock Returns have a significant effect on Profit Quality
PENGARUH PAJAK PENGHASILAN BADAN TERHADAP LABA PERUSAHAAN PADA PT. FASTRATA BUANA Wahyu Widodo; Mamay Komarudin; Munawaroh Munawaroh
Indonesian Journal of Thousand Literacies Vol. 1 No. 4 (2023): Indonesian Journal of a Thousand Literacy
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/ijtl.v1i4.57

Abstract

This study aims to determine whether there is any effect of the Corporate Income Tax Income In. Fastrata Buana. The research method used by the author is descriptive analytical method. Descriptive method aims to determine the nature and deeper relationship between the two variables by observing certain aspects. The data analysis technique used is the linear correlation analysis that aims to determine whether there is a relationship between the two variables, and simple linear analysis to determine the influence of the two variables, namely the corporate income tax (X) and Income (Y). To make it easier to analyze the data, the authors using SPSS v. 20. Based on the conclusion, that there is a very strong influence of the Corporate Income Tax (X) with Income (Y). the correlation value of 0,995. Then the contribution of corporate income tax variable (X) in the calculation of the variable explaining Income (Y) was 99% the remaining 1% balance of influenced by other factors. And linear regression equation  sobtainedareasfollows: Y = -46.66.087.488 + 3,841 X. In a hypothesis test, t test was concluded on Ho is rejected and Ha accepted. Means the Income Tax variables (X) has a significant effect on the Company Earnings variable (Y). It shows the value of t is greater than t table (17,647 > 3,182), so that Ho is rejected and Ha accepted. This means that "there are significant to the Corporate Income Tax Income at PT.  Fastrata Buana, Year 2009-2013".
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL) DAN RETURN ON ASSETS (ROA) TERHADAP PERTUMBUHAN KREDIT PADA BANK PEMBANGUNAN DAERAH Didin Rasyiddin Wahyu; Putra Rahmatullah; Mamay Komarudin; Wahyu Widodo
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.368

Abstract

The purpose of the study is to determine whether CAR, NPL and ROA affect Credit Growth at Regional Development Banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This research method uses quantitative research methods, the population in this study is all BPD banks totaling 28 banks and the sample used is 6 BPD banks using saturated samples or saturation sampling, data collection techniques using secondary data, data analysis techniques used in this study consist of statistical descriptions, classical assumption tests, multiple linear regression analysis,  coefficient of determination and statistical hypothesis. Based on  the results of the study, it is known that the CAR tcount is 2,472 > ttable 1,923 and the t-test sig is 0.002 < 0.05, the NPL tcount value is .326 < ttable 1,923 and the t-test sig is 0.747 > 0.05, the ROA t-count value is 2,519 > ttable 1,923 and the t-test sig is 0.001 < 0.05 And the F test results (simultaneous) are obtained Fcalculate is 7,442 > 3.33 Ftable and the F test sig value is 0.001 < 0.05. Thus it can be concluded that partially CAR has a positive effect on Credit Growth, NPL has a negative effect on Credit Growth and ROA has a positive effect on Credit Growth while simultaneously CAR, NPL and ROA affect Credit Growth at BPD Banks listed on the Indonesia Stock Exchange for the 2018-2022 period
PKM PENINGKATAN PEMAHAMAN PERAN KOPERASI DI KALANGAN PELAJAR SMK GAJAH MADA BANDAR LAMPUNG Mamay Komarudin; Munawaroh Munawaroh; Wahyu Widodo
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.237

Abstract

This study aims to explore students' understanding and participation of cooperatives at SMK Gajahmada Bandar Lampung, focusing on student perceptions, socialization of cooperatives by schools, and students' interest in participation in cooperatives. The methods used included in-depth interviews with three student informants and observation of school cooperative activities, to identify their level of understanding and participation in school cooperatives. The results showed that students' understanding of cooperatives is very limited, the majority only consider cooperatives as a place for purchasing school needs without understanding the basic principles and benefits of cooperatives as economic entities oriented to the interests of their members. This study also revealed that cooperative socialization by schools has not been effective, resulting in low interest of students to participate in cooperative activities. This research suggests the need to increase cooperative socialization and education efforts in schools, including the integration of cooperative education into the curriculum and the development of supportive extracurricular activities, to increase student understanding and participation in cooperatives. By strengthening cooperative education and socialization, students can gain a better understanding of the cooperative concept, increase their interest in getting involved, and tap into the potential of cooperatives as a means for economic learning and entrepreneurial skills development
Co-Authors Abdul Rauf Chaerudin Ahmad Mukhlis, Ahmad BAHITS, ABDUL Danar Riski Kusumaputra Diah Permata Sari Didin Rasyiddin Wahyu Efi Tajuroh Afiah Ende Ende Hamidah Hamidah Ihwan Satria Lesmana Indah Ratnawati Indra Kusumawati Irma Nurmala Dewi Jaka Wijaya Kusuma Leni Triana Listiawati Listiawati Mamay Komarudin Mora Mora Muhammad Saleh Munawaroh Munawaroh Nia Nuraeni Nugrahini Kusumawati Nur Annisa Nursoleh Nursoleh Pramudi Harsono Putra Rahmatullah Raden Irna Afriani Salsabila Azmi Yuary Farradia Yuliah Yuliah Zahra, Surti