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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Riset Mahasiswa Manajemen (JRMM) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Keuangan dan Akuntansi (JRKA) PRIVE: Jurnal Riset Akuntansi dan Keuangan Sketsa Bisnis Share : Journal of Service Learning Valid Jurnal Ilmiah J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) Jurnal Akuntansi International Journal of Environmental, Sustainability, and Social Science Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Asian Journal of Community Services (AJCS) Economics, Business, Accounting & Society Review Enrichment: Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Ulil Albab Balance: Jurnal Ekonomi
Dwi Orbaningsih
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Profitabilitas, Tax Avoidance, dan Ukuran Perusahaan terhadap Harga Saham dengan Corporate Governance Perception Index (CGPI) sebagai Variabel Intervening: (Pada Perusahaan yang Listing dalam Corporate Governance Perception Index (CGPI) Tahun 2018-2019). Agung Agung Diky Triscahyono; Mitha Endah Aprilia; Dwi Orbaningsih
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 01 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i01.58687

Abstract

Tujuan penelitian ini adalah untuk menguji  Pengaruh Profitabilitas, Tax Avoidance , dan Ukuran Perusahaan terhadap Harga Saham  dengan Corporate Governance Perception Index (CGPI) sebagai variabel Intervening. Sampel dalam penelitian ini adalah Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2018-2019. Pada penelitian ini pengambilan sampel menggunakan metode purposive sampling untuk menentukan sampel dari 22 perusahaan sebagai populasi. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dengan program SEM – PLS versi 7.0 untuk Microsoft Windows. Hasil Penelitian Menunjukan bahwa Profitabilitas tidak berpengaruh terhadap Corporate Governance Perception Index. Sedangkan Ukuran perusahaan, Tax avoidance berpengaruh terhadap Corporate Governance Perception Index. Profitabilitas, Tax avoidance, Corporate Governance Perception Index  tidak berpengaruh terhadap Harga Saham. Sedangkan Ukuran Perusahaan berpengaruh terhadap Harga Saham. Profitabilitas , Tax avoidance dan Ukuran Perusahaan secara bersama sama tidak berpengaruh terhadap harga saham dengan Corporate Governance Perception Index sebagai variabel intervening.
Innovation of Electronic-Based Multipurpose Credit Services to Improve Customer Satisfaction Through Loan Fee : A Study on Bank Jatim - Malang Dwi Orbaningsih; Mellisa Gitaria; Wahyono Gendut Budi
Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.477 KB) | DOI: 10.55980/ebasr.v1i1.6

Abstract

The competition of financial services business is getting higher and encourages banks to optimize their efforts to reach as many prospective customers as possible. One of the efforts made is to update innovative banking credit services through the development of an electronic-based multipurpose credit service system. This research aims to find out whether the quality of service, product quality, and loan fee, affect customer satisfaction. This research uses a quantitative approach, data collection using questionnaires distributed to 150 customers of Jatim bank. Data analysis uses path analysis. This research found that The Quality of Service affects Customer Satisfaction but the Quality of Multipurpose Credit electronic application products does not significantly affect customer satisfaction; Quality of Service and Product Quality of Multipurpose Credit electronic application affects Customer Satisfaction through Loan Fees.  This research has the implication that innovation policies on multipurpose credit services and borrowing costs are major factors that can improve customer satisfaction.
Does work motivation and work discipline affect employee performance during Covid-19? Dwi Orbaningsih; Ervan Dwi Priyanto; Gendut Budi Wahyono; S.B.P. Handhajani
Economics, Business, Accounting & Society Review Vol. 1 No. 2 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.763 KB) | DOI: 10.55980/ebasr.v1i2.11

Abstract

The covid 19 pandemic has changed people's behavior. Social and physical distancing policies are government policies that have changed employees' work environment from the office to the home environment. Meanwhile, human resource management is needed to maintain and improve the performance of employee (State civil apparatus or ASN). Therefore, this study examines the influence of work motivation and work discipline moderated by the work.environment.on.the performance of the employee (ASN). The research site was Badan Keuangan dan Aset Daerah Pemerintah Kota Batu. This research used a quantitative method with explanatory research. The population in.this.study.was all State civil apparatus (ASN) of the Badan Keuangan dan Aset Daerah Pemerintah Kota Batu as many as 61 respondents. This study found that work motivation influences the performance of the employee (ASN), and work discipline also affects on ASN performance. In addition, the work environment is a variable that moderates dependent variables towards the performance of the ASN. This research implies that the work environment is critical to be considered as a strategy to maintain ASN motivation and work discipline.
Effect of Business Risk and Profitability on Capital Structure with Likuiditas As Moderation Dwi Orbaningsih
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.884 KB) | DOI: 10.55980/ebasr.v1i3.39

Abstract

The purpose of this study is to determine the effect of business risk and profitability on the capital structure with liquidity as a moderation variable. Quantitative methods were used in the study. The sample collection used purposive sampling of 11 companies listed on the IDX during 2017-2020. The analysis used moderation regression and classical assumption testing. The results showed that business risk and profitability affect the capital structure. Meanwhile, moderation variables are able to moderate the influence of business risk on the capital structure and are unable to moderate the effect of profitability on the capital structure.
Evaluasi Implementasi Kebijakan Perpres Nomor 16 Tahun 2018 dalam Pengisian Jabatan Fungsional Sekda Kabupaten Mojokerto Kadek Saptanita; Dyah Sawitri; Dwi Orbaningsih; Tri Cicik Wiyanti; I Made Murjana
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.300

Abstract

Implementation of government procurement of goods/services requires competent human resources. The aims of this research are to describe and analyze the evaluation, effectiveness, driving and inhibiting factors of Policy Implementation of Presidential Regulation Number 16 of 2018 in Filling Functional Positions During the Covid-19 Pandemic. The scope of this research is to evaluate the filling of functional positions for the manager of the procurement of goods and services in the Procurement Section of the Regional Secretariat of Mojokerto Regency for the 2020 period. This research uses a descriptive method with a qualitative approach. Data collection techniques using interviews. The results of the study showed that the implementation of the filling of functional positions for the manager of the procurement of goods and services in the Procurement Section of the Regional Secretariat of Mojokerto Regency has been running although it has not yet reached the target due to several factors.
Evaluasi Implementasi Kebijakan Perpres Nomor 16 Tahun 2018 dalam Pengisian Jabatan Fungsional Sekda Kabupaten Mojokerto Kadek Saptanita; Dyah Sawitri; Dwi Orbaningsih; Tri Cicik Wiyanti; I Made Murjana
Valid: Jurnal Ilmiah Vol. 20 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.300

Abstract

Implementation of government procurement of goods/services requires competent human resources. The aims of this research are to describe and analyze the evaluation, effectiveness, driving and inhibiting factors of Policy Implementation of Presidential Regulation Number 16 of 2018 in Filling Functional Positions During the Covid-19 Pandemic. The scope of this research is to evaluate the filling of functional positions for the manager of the procurement of goods and services in the Procurement Section of the Regional Secretariat of Mojokerto Regency for the 2020 period. This research uses a descriptive method with a qualitative approach. Data collection techniques using interviews. The results of the study showed that the implementation of the filling of functional positions for the manager of the procurement of goods and services in the Procurement Section of the Regional Secretariat of Mojokerto Regency has been running although it has not yet reached the target due to several factors.
Studi komparasi penerimaan pajak sebelum dan sesudah adanya covid-19 untuk peningkatan penerimaan pajak (studi kasus di KPP Pratama Batu) Aris Wahyudi; Dwi Orbaningsih; Kohar Adi Setia
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10545

Abstract

Taxes are state revenues that are used as the main source of the state. Covid-19 is a disease that has become a pandemic in mid-2019 which has paralyzed several sectors, one of which is the economy. The many rules that were set during the pandemic paralyzed tax revenues. Various efforts have been made by the government to survive during the pandemic by providing tax incentives which have an impact on tax revenues. The purpose of this study is to find out the comparison of tax revenue before and after Covid-19. This research is using qualitative method. Data was taken through interview techniques which were conducted with 3 informants at KPP Pratama Batu. The results of the study show that there are differences in terms of targets and also tax revenue before and after the pandemic. In 2020 the government lowered the target because it saw the sluggish economy, but the hard work efforts were still carried out. This can be seen from the comparison of the percentage of realized tax revenue before and after the pandemic did not drop drastically.
Professional commitment as moderating the influence of idealism and experience on ethical decision making of tax consultants at IKPI Malang Branch Dewi Ernawati; Dwi Orbaningsih; Oyong Lisa
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 4 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze: 1) the influence of idealism on ethical decisions, 2) the influence of experience on ethical decisions, 3) professional commitment moderates the relationship of idealism to ethical decisions, 4) professional commitment moderates the influence of experience on ethical decisions. This research was conducted at the Malang Branch of the Indonesian Tax Consultant covering 13 regencies/cities in March – July 2022. The population is 110 employees at the Consultant. The sample was determined by convenience sampling, obtained a sample of 91 respondents. Primary data is obtained by sending questionnaires to respondents through goole form. Once the data is collected, it is analyzed by moderation double linear regression. Before analysis, a classical assumption test is carried out. To test the hypothesis used t-test. The results proved that: 1) idealism affects ethical decisions, 2) experience influences ethical decisions, 3) the interaction of professional commitment with idealism is unable to moderate its influence on ethical decisions , 4) the interaction of professional commitment with experience is able to moderate (weaken) its influence on ethical decisions.
Literacy on the Utilization of Digital Financial Applications for Cash Books at Siti Noryati Kabuau Schedule Store Muhammad Rejal; Sri Hastuti; Dwi Orbaningsih; SBP Handajani
Asian Journal of Community Services Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v2i8.5808

Abstract

The purpose of Community Service (PKM) is to bring educational institutions closer to the community, so that universities can help the community in the fields of education, counseling, development of human resources and community knowledge and economic welfare. Community service to MSMEs Siti Noryati's grocery store inabuau is to record financial transactions using the bukukas application in a simple manner. the method used is Participatory Rural Appraisal (PRA), namely approaches and techniques for involving the community in thought processes that take place during planning activities to provide assistance to shopkeepers. The results of this activity are that MSMEs players can operate transactions in Bukukas, and can find out the cost of goods sold, make financial records, accounts payable, profit and loss and make financial reports.  
Analisis Pengaruh Kepuasan Kerja dan Stres Kerja Terhadap Kinerja Dimediasi oleh Organizatonal Citizenship Behavior (OCB) pada Karyawan Bank Jatim Cabang Pacitan Murjoko Teguh Hariyanto; Dwi Orbaningsih; Ahmad Ahmad
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.3762

Abstract

The aim of study aimed to analyze the influence of job satisfaction and job stress on performance mediated by organizational citizenship behavior (OCB) on Bank Jatim Pacitan branch employees. The method used in this study is quantitative, emphasizing its analysis of numerical data (numbers) processed by statistical methods. Data in the form of numbers in this study were obtained from the results of filling out questionnaires, namely surveys conducted by collecting information using questionnaires by distributing questionnaires, tests, structured interviews, and so on. Based on the processing of the variable test shows that job satisfaction has a positive effect on OCB and employee performance. Job stress variable hurts OCB and employee performance. And the OCB variable can mediate this research so that it produces significant results. This shows that the employees of the Pacitan Branch of Bank Jatim have good employee performance and a supportive environment. Thus, forming OCB. The attitude of mutual help among employees is very strong so that the target of the Pacitan Branch of the Bank Jatim company is achieved. Following the conditions in the field, the target of the Bank Jatim Pacitan Branch was achieved by more than 100%. This research contributes to improving the performance of company employees and offers solutions that can be used to increase employee productivity.
Co-Authors Agung Agung Diky Triscahyono Agus Sujianto Ahmad Ahmad Ahmad Ahmad Andora, Andora Anie Herawati Aris Wahyudi Azizatul Furqoniyah, Nur Budiraharjo, Dadang Eko Dadang Eko Budiraharjo Dewi Ernawati Djuni Farhan Dwi Hariyani Dyah Sawitri Ernani Hadiyati Ervan Dwi Priyanto Fahmi Poernamawatie Gendut Budi Wahyono Gendut Budi Wahyono Hariyani, Dwi Haryadi, M. Sukron I Made Murjana Ivanda, Muhammad Jainuri, Ahmad Kadek Saptanita Kohar Adi Setia Mellisa Gitaria Mishul Sauliyah Fitriawati Mitha Endah Aprilia Muammar Muammar Muhammad Rejal Murjoko Teguh Hariyanto Oni Eko Cahyono Oni Eko Cahyono Oyong Lisa Pitalokasari, Nurfilaili Diah Ronny Hendra Hertanto Rustam Rustam S.B.P. Handhajani SBP Handajani Setiawati, Channy Sri Hastuti Suati - Rakhmawati Sugeng Mulyono Sungkono Tri Cicik Wiyanti Umi Muawanah Wahyono Gendut Budi Wuryani*, Wuryani