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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).
PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERDAGANGAN BESAR BARANG PRODUKSI YANG TERDAFTAR DI BEI Zehro, Fatimatuz; Wahyuni, Ika; Ariyantiningsih, Febri
Jurnal Mahasiswa Entrepreneurship (JME) Vol 4 No 10 (2025): OKTOBER 2025
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v4i10.7214

Abstract

The objective of this study was to determine the effect of capital structure, dividend policy, and firm size on firm value, with financial performance as an intervening variable in Wholesale Manufacturing Companies Listed on the Indonesia Stock Exchange. The sampling technique used in this study was simple random sampling of 98 consumers. Data analysis and hypothesis testing in this study used the Partial Least Squares Structural Equation Model (PLS-SEM). The results showed that capital structure had a significant positive effect on financial performance, dividend policy had a significant positive effect on financial performance, firm size had a significant negative effect on financial performance, capital structure had a positive but insignificant effect on firm value, dividend policy had a positive but insignificant effect on firm value, firm size had a positive but insignificant effect on financial performance, financial performance had a significant positive effect on firm value, capital structure had a significant positive effect on firm value through financial performance, dividend policy had a significant positive effect on firm value through financial performance, and firm size had a significant negative effect on firm value through financial performance. Financial.
Effectiveness of Ginger Drink (Zingiber Officinale Var Rubrum) on Reducing Nausea and Vomiting in Trimester I Pregnant Women Wahyuni, Ika; Herawati, Ita; Widiantari, Aninda Dinar; Murtiani, Farida
Indonesian Journal of Global Health Research Vol 6 No 6 (2024): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v6i6.3794

Abstract

Nausea and Vomiting of Pregnancy (NVP) can become hyperemesis gravidarum thereby increasing the risk of pregnancy disorders. Ginger is an herbal plant that has long been known to prevent nausea and vomiting. The Aim study to determine the effectiveness of giving ginger drink (zingiber officinale var rubrum) to reduce nausea and vomiting in first trimester pregnant women. Quasi Experiment Research with the design used is One Group Pretest-Post Test Design. The sample in this study was the first trimester pregnant women at the Pratama Clinic Yardi Prima Tambun Bekasi as many as 33 mothers who were taken by purposive sampling. The intervention was carried out by giving 2.5 grams of white ginger sliced and brewed with 250 ml of warm water plus 10 grams of sugar (1 tablespoon) taken 2x1 a day for 4 days. Data were obtained by observing and measuring Nausea and Vomiting using the PUQE-24 instrument. Data analysis was univariate and bivariate with dependent T-test. The average Puqe-24 score before the ginger intervention was 9.79 and most of them were in the category of moderate nausea and vomiting as many as 23 (69.7%). The average emesis score after giving ginger was 6.64 and most of them were in the category of mild 14 (42.4%) and 2 (6.1%) not nausea and vomiting. There is an effect of giving ginger (zingiber officinale var rubrum) to mothers with NVP with P value (0.000) <α (0.05). Ginger is effective in reducing emesis gravidarum.
PENGARUH LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode 2020) Corina, Vania Rika; Wahyuni, Ika; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 2 (2022): FEBRUARI 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.536 KB) | DOI: 10.36841/jme.v1i2.1889

Abstract

The background of this research is because the development of the consumer goods industry sector is one of the pretty interesting industries and consumer goods products are always needed in daily life. The consumer goods industry is one of the most needed industrial sectors, because all consumer goods industrial products are always in demand by the public, especially now that Indonesia is a very large country with a large population. The consumer goods industry sector is one of the business sectors that will continue to experience growth. Along with the increasing population growth and current economic conditions in Indonesia, the demand for this consumer goods industrial sector will continue to increase. This study aimed to analyze and examine the effect of leverage on tax avoidance in consumer goods industrial sector companies through profitability. The sampling technique was carried out by purposive sampling by determining certain criteria. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS - SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Leverage (DAR) has a significant positive effect on Profitability (ROA), Leverage (DAR) has a negative but not significant effect on Tax Avoidance (ETR), and Profitability (ROA) has a significant positive effect against tax avoidance (ETR). The results of the indirect hypothesis test show that the variable Leverage (DAR) on Tax Avoidance (ETR) through Profitability (ROA) has a significant positive effect.
PENGARUH INTENSITAS RESEARCH AND DEVELOPMENT DAN BUSINESS RISK TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2016-2020 Yatim, Yatim; Subaida, Ida; Wahyuni, Ika
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 1 (2022): JANUARI 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.702 KB) | DOI: 10.36841/jme.v1i1.1852

Abstract

This study aims to analyze and examine the effect of research and development intensity and business risk on firm value with financial performance as the intervening variable. This research is an explanatory research. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM).The results of the direct influence hypothesis test using the Smart PLS 3.0 application, indicate that the intensity of research and development has a positive but not significant effect on financial performance, Business risk has a significant positive effect on financial performance, the intensity of research and development has a significant negative effect on firm value, Business risk has a positive effect but not significant to firm value, financial performance has a negative but not significant effect on firm value. The results of the indirect effect hypothesis test show that the intensity of research and development and business risk on firm value through financial performance has a negative but not significant effect.
PENGARUH PENGETAHUAN INVESTASI DAN KEMAJUAN TEKNOLOGI TERHADAP KEPUTUSAN INVESTASI DENGAN MINAT INVESTASI SEBAGAI VARIABEL INTERVENING (STUDI MAHASISWA PRODI MANAJEMEN UNIVERSITAS ABDURACHMAN SALEH SITUBONDO) Nurfadilah, Nurfadilah; Wahyuni, Ika; Subaida, Ida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 8 (2022): AGUSTUS 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.79 KB) | DOI: 10.36841/jme.v1i8.2209

Abstract

The purpose of the study was to determine the effect of Investment Knowledge and Technological Advances on Investment Decisions with Investment Interest as an Intervening Variable (Student Study of Management Study Program, Abdurachman Saleh Situbondo University). The sampling technique used in this study was simple random sampling with the Slovin formula with a tolerable error rate of 10% as many as 87 people. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM) Based on the research results, it is known that investment knowledge has a significant effect on investment interest, technological progress has a positive and significant effect on investment interest, investment knowledge has a positive and significant effect on investment decisions, technological advances have a positive and significant effect on investment decisions, investment interest has a positive and significant effect on investment decisions. Investment decisions, investment knowledge has a positive but not significant effect on investment decisions through investment interest, technological advances have a positive and significant effect on investment decisions through investment interest.
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 Corina, Vania Rika 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 Febiawanticha, Resma Ferdiansyah, Yusfan Filrisqi, Nurul Mareta Fitria Fitria Fitria, Anjar Ghina, Kaisul Hamida, Lutfiyatil Hanifa, Hilmiyatul Haryanti, Indri Sri Hasnawati Hasnawati Hendra Syahputra Herawati, Ita 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 Murtiani, Farida Muzaqi, Ahmad Nanda Widaninggar, Nanda Neneng Aminah Ningrum, Fitria Puspa Noor Hidayah Nurfadilah Nurfadilah 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 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 Widiantari, Aninda Dinar Windiyani, Windiyani Wisnu, M. Ari Witriyana, Yuvita Budi Yasin, Ali Yatim, Yatim Yudha Praja, Yudha Yuliana Putri Yuliana, Feby Eka Nur Yusup AMIN Zainullah, Muhammad Zehro, Fatimatuz