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THE DEVELOPMENT OF TOURISM VILLAGE THROUGH THE IMPLEMENTATION OF DIGITAL MARKETING Gaffar, Vanessa; Yuliawati, Tia; Askolani, Askolani; Budiman, Arief
Pattimura Proceeding 2023: PROCEEDING: THE 2ND INTERNATIONAL CONFERENCE ON BUSINESS AND ECONOMICS
Publisher : Pattimura University

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

Abstract

Introduction/Main objectives: This study aimed to analyze the implementation of digital marketing in the development of tourism village at Subang District area. Research Methods: This study is a qualitative study using case method, comparing the situation before and after the Covid-19 pandemic. The informant of this study consists of the head of regulator, namely the head of the village and the owner of micro, small, and medium enterprises. Finding/Results: Results show that Covid-19 pandemic affects the tourism potential in the area. This is proven by the low rate of attendance of visitors/tourists to the tourism destination in Cavaliering, Subang District. Therefore, to boost the rise of the visitor and to be able to cope with the environmental turbulence and uncertainty of the external environment, the local government should implement digital marketing. Conclusion: Through social media marketing which is part of digital marketing, the Small and Medium-Sized Enterprises (SMEs) could become more creative and innovative, which would help them expand their reach nationally and internationally. The government should allocate fund and include this in the long term planning of the village itself
Mengukur Efisiensi Pasar: Pengaruh Stock Split Terhadap Aktivitas Perdagangan dan Return Saham di Indonesia Yuliawati, Tia; Waspada, Ikaputera; Sari, Maya
JURNAL AKUNTANSI Volume 19, Nomor 2, November 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i2.10993

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh stock split terhadap Trading Volume Activity (TVA) dan Abnormal Return (AR) saham pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Metode yang digunakan adalah event study, dengan periode pengamatan lima hari sebelum dan lima hari sesudah pengumuman stock split. Sampel penelitian terdiri dari 37 perusahaan yang memenuhi kriteria purposive sampling. Pengujian hipotesis dilakukan menggunakan uji Wilcoxon Signed Ranks Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan pada TVA dan AR sebelum dan sesudah stock split. Penurunan TVA setelah pengumuman stock split mengindikasikan bahwa pasar tidak merespon positif terhadap pengumuman tersebut, yang mungkin disebabkan oleh persepsi bahwa stock split tidak memberikan keuntungan yang menarik. Selain itu, penurunan AR menunjukkan bahwa pasar merespon pengumuman stock split sebagai berita negatif. Temuan ini mendukung teori efisiensi pasar bentuk setengah kuat, dimana harga saham mencerminkan semua informasi publik yang tersedia, serta teori sinyal yang menunjukkan bahwa reaksi pasar terhadap pengumuman mencerminkan persepsi investor terhadap prospek perusahaan. Dengan mengacu pada temuan dan saran ini, diharapkan para pelaku pasar dan peneliti dapat lebih memahami dinamika dan implikasi dari aksi korporasi seperti stock split, sehingga dapat membuat keputusan yang lebih informasional dan strategis.
Sustainable finance in the Islamic world: A comparative study of ESG reporting in Indonesia, Malaysia, and Brunei Darussalam Adirestuty, Fitranty; Ratnasari, Ririn Tri; Firmansyah , Egi Arvian; Al Adawiyah, Rumaisah Azizah; Chazanah , Indah Nur; Yuliawati , Tia
al-Uqud : Journal of Islamic Economics Vol. 9 No. 1 (2025): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v9n1.p18-32

Abstract

This research examines the sustainability reporting procedures of three Islamic banks located in Indonesia, Malaysia, and Brunei Darussalam. The research methodology employs a comprehensive and dependable descriptive approach, utilising a content analysis framework grounded in established sustainable practices and prior studies. This led to an extensive examination of 302 elements, encompassing environmental, socioeconomic, governance, and sharia compliance dimensions. The findings indicate that all three Islamic banks exhibit a commendable level of transparency and are dedicated to adopting sustainable practices. This signifies substantial transparency regarding governance and minimal disclosure concerning sharia compliance, reflecting the ethical identity of the IBs. Bank Syariah Indonesia has the highest degree of disclosure among all sampled banks. This study examines ESG disclosure in Islamic banks and paves the way for future research to broaden its coverage by include more factors. This may result in a more thorough investigation and further insights in the domain. The study's conclusions and suggestions could substantially influence Islamic banks, regulators, and other stakeholders.
Studi Literatur: Analisis Pengaruh Likuiditas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sektor Makanan dan Minuman Tahun 2020-2024 Yuliawati, Hestiana; Sarwono, Aris Edi; Harimurti, Fadjar
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.9248

Abstract

Penghindaran pajak merupakan salah satu strategi legal yang digunakan perusahaan untuk meminimalkan beban pajak, namun praktik ini dapat berdampak negatif terhadap penerimaan negara. Salah satu faktor internal yang mempengaruhi  perusahaan dalam melakukan penghindaran pajak adalah likuiditas, yaitu kemampuan perusahaan dalam memenuhi kewajiban jangka pendek. Penelitian ini bertujuan untuk mengkaji hubungan antara likuiditas dan penghindaran pajak melalui pendekatan studi literatur terhadap sepuluh jurnal nasional yang relevan dan dipublikasikan pada periode 2020–2024. Fokus kajian diarahkan pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia.Hasil telaah menunjukkan bahwa pengaruh likuiditas terhadap penghindaran pajak bersifat tidak konsisten. Beberapa penelitian menemukan pengaruh negatif yang artinya perusahaan dengan likuiditas tinggi lebih patuh terhadap pajak. Namun, ada pula temuan yang menunjukkan pengaruh positif, di mana perusahaan dengan jumlah pendapatan yang tinggi justru lebih agresif dalam menyusun strategi penghindaran pajak. Sebagian penelitian lainnya menyatakan tidak terdapat pengaruh signifikan antara likuiditas dan penghindaran pajak. Perbedaan hasil ini mengindikasikan perlunya kajian lanjutan dengan mempertimbangkan variabel kontrol dan pendekatan empiris.Kata Kunci: Likuiditas, Penghindaran Pajak, Perusahaan Manufaktur, Studi Literatur, Makanan dan Minuman
Implementasi Ruhul Islam terhadap Pembentukan Karakter Mahasiswa di Perguruan Tinggi Berbasis Islam dan Teknologi Informasi Rohandi, Mochamad Malik Akbar; Aziz, Helmi; Taja, Nadri; Yuliawati, Tia; Giraliyandi, Maudina Putri; Sutina, Hani
Ta'allum: Jurnal Pendidikan Islam Vol 5 No 2 (2017)
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan (FTIK) UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/taalum.2017.5.2.369-388

Abstract

Ruhul Islam is the core spirit of Islam that is the identity or characteristic of an individual or Islamic institution that has a mental attitude. It always guided by morals, according to the guidance of Islamic teachings so that can create a brotherhood of fellow Muslims in bringing people to a better state. The objective of this research is to know the comparison of Ruhul Islam application level to the embedded character in college student based on Islam and technology. Explanatory research method used primary data of field observation and questionnaire and secondary data, sample using Slovin formula and purposive sampling method with error rate of 10%, interconnection between variables using path analysis. Characteristics of respondents majority of women, active age 18-21 year students, high school graduates and the origin of UNISBA students 67% of Bandung while Telkom 82% outside Bandung. Implementation of Islamic values ​​with character formation in Islamic universities has a stronger relationship than information technology-based colleges with a R2 level of 37% versus 32.8%, more than 60% character formation can be influenced by other factors or variables.