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All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Indonesian Journal of Forestry Research Fundamental Management Journal Empowerment : Jurnal Pengabdian Masyarakat Pharmacology and Clinical Pharmacy Research JIPD (Jurnal Inovasi Pendidikan Dasar) Jurnal Ekonomi Bisnis Indonesia Wood Research Journal : Journal of Indonesian Wood Research Society Wood Research Journal : Journal of Indonesian Wood Research Society Jurnal Ilmu Keperawatan dan Kebidanan ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Devotion: Journal of Research and Community Service Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Synergy and Society Service Jurnal Edukasi dan Pengabdian kepada Masyarakat (JEPKM) Jurnal Mahasiswa Entrepreneur Medika: Jurnal Ilmiah Kesehatan fundamental management journal Indonesian Journal of Forestry Research
Ika WAHYUNI
R & D Unit for Biomaterials, Cibinong Science Center - LIPI
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Factors-Factors Affecting Tax Avoidance Lestari, Ayu; Dewi, R. Rosiyana; Wahyuni, Ika; Windiyani, Windiyani
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.383

Abstract

This study aims to analyze and prove empirically (1) the effect of executive character on Tax Avoidance, (2) the effect of thin capitalization on Tax Avoidance and (3) the effect of the book tax gap on Tax Avoidance. This research method is carried out by taking secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 2020. The data collection technique uses the purposive sampling method and the method used in analyzing is the multiple regression analysis method. The results show that the executive character and thin capitalization have a positive effect on tax avoidance. while the book tax gap has a negatif influence on tax avoidanc. So the H3 in this study was rejected. Based on the results of the partial test, the research shows that the effect of the book tax gap on tax avoidance is a negative effect, which means that the larger the book tax gap in the company, the no indication of an increase in tax avoidance
PENGARUH PRODUCT VARIATIONS, SERVICE QUALITY DAN DIGITAL MARKETING TERHADAP CUSTOMER SATISFACTION DENGAN INTEREST IN BUYING SEBAGAI VARIABEL INTERVENING PADA YOAN CATERING DI DESA CURAH JERU SITUBONDO Pratiwi, Anita Yoan; Wahyuni, Ika; Sari, Rini Kartika
Jurnal Mahasiswa Entrepreneurship (JME) Vol 4 No 9 (2025): SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v4i9.6991

Abstract

The purpose of this study is to determine the Influence of Product Variations, Service Quality and Digital Marketing on Customer Satisfaction with Interest in Buying as an Intervening Variable at Yoan Catering in Curah Jeru Village, Situbondo. The sampling technique used in this study was simple random sampling of 96 consumers. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the study indicate that Product Variations have a positive and significant effect on Interest in Buying, Service Quality has a positive and significant effect on Interest in Buying, Digital Marketing has a positive and significant effect on Interest in Buying, Product Variations have a negative but significant effect on Customer Satisfaction, Service Quality has a positive but not significant effect on Customer Satisfaction, Digital Marketing has a positive and significant effect on Interest in Buying, Interest in Buying has a positive and significant effect on Customer Satisfaction, Product Variations have a positive and significant effect on Customer Satisfaction through Interest In Buying, Service Quality has a positive but not significant effect on Customer Satisfaction through Interest In Buying, Digital Marketing has a positive and significant effect on Customer Satisfaction through Interest In Buying.
PENGARUH MOTIVASI KERJA,KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PERANGKAT DESA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Kasus di Desa Bercak Asri, Desa Kladi dan Desa Batu Salang Kecamatan Cermee, Kabupaten Bondowoso) Yasin, Ali; Wahyuni, Ika; Tulhusnah, Lusiana
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 7 (2024): JULI 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i7.5090

Abstract

Humans as resources have the ability to think in determining the progress of an organization or agency. The purpose of this research is to analyze and investigate the influence of work motivation, leadership and work discipline on the performance of village officials with job satisfaction as an intervening variable (Case Study in Bercak Asri, Kladi and Batu Salang Villages, Cermee District, Bondowoso Regency). This research is quantitative research. The population in this study were Bercak Asri village officials, Kladi village and Batu Salang village. The sampling technique uses saturated samples. Hypothesis testing analysis uses Partial Least Square Structural Equation (PLS-SEM). The results of direct effect hypothesis testing using Smart PLS 3.0 show that Motivation has a positive but not significant effect on Job Satisfaction, Motivation has a positive and significant effect on Performance, Leadership has a positive and significant effect on Job Satisfaction, Leadership has a positive but not significant effect on Performance, Work discipline has an effect positive but not significant on Job Satisfaction, Work Discipline has a positive but not significant effect on Performance, and Job Satisfaction has a positive and significant effect on Performance. The results of testing the indirect impact hypothesis show that Motivation has a positive but not significant effect on Performance through Job Satisfaction, Leadership has a positive and significant effect on Performance through Job Satisfaction and Work Discipline has a positive but not significant effect on Performance through Job Satisfaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021 DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING Diefayoni, Kevin Septyan; Wahyuni, Ika; Subaida, Ida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 4 (2023): APRIL 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i4.3473

Abstract

Propelrty and relal elstatel companiels arel indulstriels that arel elngageld in thel fielld of delvellopmelnt of selrvicels by facilitating thel delvellopmelnt of intelgrateld and dynamic arelas. Propelrty bulsinelss aims to increlasel profits and delvellop asselts from yelar to yelar. Thel pulrposel of this relselarch is to analyzel and telst Delbt to Elqulity Ratio and Reltulrn On Asseltss to stock pricels in propelrty and relal elstatel companiels throulgh dividelnd policy. Thel analysis of hypothelsis telsting data in this stuldy was donel by ulsing Strulctulral Elqulation Modell – Partial Lelast Sqularel (PLS-SElM). Ultilizing thel PLS 3.0 application, htel relsullts of thel direlct elffelct hypothelsis telst show that Delbt to Elqulity Ratio has a nelgativel bult not significant elffelct on dividelnd policy, Reltulrn On Asseltss has a significant positivel elffelct on dividelnd policy, Delbt to Elqulity Ratio has a significant nelgativel elffelct on stock pricels, Reltulrn On Asseltss has a nelgativel elffelct bult not significant to stock pricels, and dividelnd policy has a positivel elffelct bult not significant to stock pricels. Thel relsullts of thel hypothelsis telst show an indirelct elffelct Thel Delbt to Elqulity Ratio variablel has a nelgativel bult not significant elffelct on stock pricels throulgh dividelnd policy and Reltulrn On Asseltss has a positivel bult not significant elffelct on sharel pricel throulgh dividelnd policy.
PENGARUH NON PERFORMING LOAN ( NPL ) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP NILAI PERUSAHAAN MELALUI PROFITABILITAS PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ( BEI ) PERIODE 2019-2021 Sakdiyah, Wardatus; Wahyuni, Ika; Pramitasari, Triska Dewi
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 5 (2023): MEI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i5.3526

Abstract

The era of globalization has made the economy very high in society; this development has changed financial services. People are used to digital trading in the midst of the Covid-19 pandemic. One of the companies providing financial services for economic growth today is the Bank. The purpose of this research is to analyze and test the effect of non-performing loans (NPL) and loan to deposit ratio (LDR) on company value through profitability in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The populations in this study are banks listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 periods. The sampling technique used was purposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application, show that Non-Performing Loans (X₁) have a significant effect on Profitability (Y1), Loan To Deposit Ratio (X2) have a significant effect on Profitability (Y1), Non-Performing Loans (X1) have been proven does not have a significant effect on company value (Y2), Loan To Deposit Ratio has a significant effect on company value (Y2), Profitability (Y1) has a significant effect on company value (Y2), Non-Performing Loans (X1) has a significant positive effect on company value (Y2 ) through Profitability (Y), Non-Performing Loans (X1) has no significant negative effect on company value (Y2) through Profitability (Y1).
Co-Authors Afandi, Arif Afia Rohmatul, Vivi Afia Rohmatul Afifuddin, Muhammad Agus Wahyudi Salasa Gama Agustiarini, Suzhmita Agustin, Diah Rosalinda Agustin, Dinda Nurfiqi Ahmad Zaini Akmaris, Corintania Byand Al Fadly, Muh Wahyu Amalia, Risky Sofiatul Ambarwati, Dina Dwi Amelia, Sofiyatul Amrulloh, Lalu Sanik Wahyu Fadil Ananda, Rizka Ayu Anshory, Muhammad Iqbal Apriliyanti, Yunita Indri Ardhya Yudistira Adi Nanggala Ariani, Marieta Arifah, Ila Nur Arifah, Khoiratin Ariyantiningsih, Febri Artawan, I Putu Gede Bayu Aryudha, Fernandi Atiyah, Khoriratul Aulia, Rieza Nuril Aulifa, Diah L. AYU LESTARI Azizah, Faradila Alya Nur Azizah, Mega Nur Balgis, Raissa Zerlina Damayanti, Alvina Danang S. Adi Danang Sudarwoko Adi Desy Ratnasari Dewi, Nawa Kartika Dewi, R. Rosiyana Dewi, Rana Hariantika Dian Widiarti Diefayoni, Kevin Septyan Dina Pratiwi Dwi Santi Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Dwi Santi, Dina Pratiwi Dwipa, Bram Mahara Dwitama, Andika Ediyanto Erliana, Elfira Euis HERMIATI Fadiana, Mu'jizatin Fajar, Dani Syahrul Fajri, Saiful Fandiyanto, Randika Fatah, Ahmad Zainul Fatimah, Ratna Dwi Ferdiansyah, Yusfan Filrisqi, Nurul Mareta Fitria Fitria Fitria, Anjar Ghina, Kaisul Hamida, Lutfiyatil Hanifa, Hilmiyatul Haryanti, Indri Sri Hasnawati Hasnawati Hendra Syahputra Hidayat, Ricky Hikmah, Ayu Nur Imania, Shofiatul Insani, Auliasha Firlana Hadi Istifani, Shofiatul Hasana Nur Jafar, Eka Sufartianinsih Jamilah, Alfi Wahidatul Jutti Levita Kharimah, Nurul Ikhsan Kharimah, Nurul Ikhsan Khofifah, Ana Khomariyah, Siti Nur KHOTIMAH, KHOSNUL Labiba, Fikriatul Laili, Siti Wiladatul Lestari, Indah Nita Lita Permata Sari Lucky Risanto Lusiana Tulhusnah Maghfiroh, Shofiyatul Mahila, Laely Septy Izza Maulidayanti, Elsa Bela Meilinda, Silvi Minullah, Minullah Muchamad Subali Noto Muzaqi, Ahmad Nanda Widaninggar, Nanda Neneng Aminah Ningrum, Fitria Puspa Noor Hidayah Nurhasanah Nurhasanah Nurobikhainih, Mariasri Pramita, Risky Yunas Restu Pratiwi, Anita Yoan Putra, Gilang Pratama Qomariyah, Umam Durrotul Rachman, Riza Rahman, Alrival Zainur Rahman, Ervina Adita Rahmania, Wasilatul Ratih Damayanti Rini Kartika Sari Riski, Alfina Riskiya, Siti Romlani, Ucik Rosadi, Gufron Rosdianto, Aziiz M. Rosiva, Maulindatur Rumi Kaida rusnoto rusnoto Sakdiyah, Wardatus Salimah, Kiswatus Salsabila, Nindya Sari D, Siti Naga Uleng Purnama Sari, Putri Ayu Purnama Sari, Revina Andika Saudi, Rizky Rahmawati Setiana, Beta Soeliha, Siti Sri Hartati Sri Rulliaty Sri Rullyati Subaida, Ida Sukma S. Kusumah Sulistiyowati, Novi Susanto, Fidy Deli Syah, Aditiya Risqiyanto Takahisa Hayashi Takashi Watanabe Triska Dewi Pramitasari Vinola Herawaty Violiandani, Erine W, Dwi Perwitasari Wahida, Zinta Nur Wahyu DWIANTO wahyuni wahyuni Widayanti, Dwi Windiyani, Windiyani Wisnu, M. Ari Witriyana, Yuvita Budi Yasin, Ali Yudha Praja, Yudha Yuliana Putri Yuliana, Feby Eka Nur Yusup AMIN Zainullah, Muhammad