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Analisis Determinan Tax Avoidance Perusahaan Sektor Pertambangan di Indonesia Setiawati, Riska Ayu; Ammar, Muhammad
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 5 No. 2 (2022): Juli
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v5i2.894

Pajak menjadi sumber pendapatan negara yang terbesar yaitu 82,88% dari total pendapatan negara, sehingga pajak memiliki peran yang sangat penting dalam pembangunan negara. Terdapat fenomena perusahaan menghindar dari pajak (tax avoidance) sehingga dapat mengurangi tingkat pendapatan pajak negara. Berdasarkan data tax ratio perusahaan sektor pertambangan 2016-2020 memiliki nilai yang rendah dan menurun dari waktu ke waktu jika dibandingkan secara nasional, hal ini sejalan dengan penemuan beberapa kasus kasus penghindaran pajak pada perusahaan sektor pertambangan. Penelitian ini bertujuan untuk menganalisa faktor yang mendeterminasi tax avoidance pada perusahaan sektor pertambangan di Indonesia. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif, menggunakan purposive sampling didapatkan 26 perusahaan sektor pertambangan yang terdafta di Bursa Efek Indonesia tahu 2016 sampai 2020. Hasil penelitian menunjukkan return on asset (ROA) dan ukuran perusahaan berpengaruh signifikan terhadap tindakan tax avoidance perusahaan, sedangkan leverage tidak berpengaruh signifikan terhadap tindakan tax avoidance perusahaan.

Analisis Perbandingan Literasi Keuangan Santri Pondok Pesantren Roudlotun Nafiyah Pasuruan, Sebelum dan Sesudah Mendapatkan Edukasi Keuangan Setiawati, Riska Ayu; Ardyanfitri, Helmina; Hidayatinnisa, Nurul
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 6 No. 2 (2023): Juli
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v6i2.1457

Literasi keuangan menjadi kompetensi yang penting dimiliki masyarakat karena tingkat literasi keuangan masyarakat dapat menopang pertumbuhan ekonomi, namun berdasarkan data yang dirilis OJK tahun 2022, indeks literasi keuangan Indonesia masih 49,68 % well literate, sisanya pada skala sufficient dan less literate. Kurangnya literasi keuangan menjadi masalah di lingkungan pendidikan pesantren salah satunya di pondok pesantren Roudlotun Nafiyah Pasuruan, sehingga perlu adanya edukasi keuangan. Penelitian ini bertujuan untuk meneliti perbandingan literasi keuangan santri pondok pesantren roudlotun nafiyah pasuruan, sebelum dan sesudah mendapatkan edukasi keuangan. Jenis penelitian ini adalah kuantitatif deskriptif dengan alat analisi SPSS 26, peneliti memberikan pre test kepada 40 santri mahasiswa di pondok pesantren Roudlotun Nafiyah Pasuruan, kemudian dilanjut edukasi keuangan tentang literasi keuangan dengan empat indikator yaitu pengetahuan umum keuangan pribadi, tabungan dan pinjaman, asuransi dan investasi, hasil edukasi keuangan diukur dengan post test. Hasil penelitian menunjukkan bahwa tingkat literasi keuangan santri mahasiswa di pondok pesantren Roudlotun Nafiyah Pasuruan sebelum diberikan edukasi keuangan adalah rendah dan indeks less literate, kemudian setelah diberikan edukasi keuangan tingkat literasi keuangan tetap rendah tapi, indeks sufficient literate. Berdasarkan uji beda t-test, terdapat perbedaan yang signifikan literasi keuangan santri mahasiswa di pondok pesantren Roudlotun Nafiyah Pasuruan sebelum dan sesudah diberikan edukasi keuangan.

Rekonstruksi Manajemen Pengelolaan Pesantren Berbasis Social Entrepreneurship untuk Mendorong Kemandirian Pesantren (Studi Kasus Pondok Pesantren Sidogiri) Setiawati, Riska Ayu; Tantriana, Deasy
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 7 No. 1 (2024): January
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v7i1.1634

Pondok Pesatren are the oldest traditional educational institutions in transferring Islamic values to Indonesia. So when we see how the Salafiyah Islamic Boarding School Sidogiri Pasuruan, East Java, which is very consistent with its traditional pesantren education, was able to develop a modern business within the cooperative space of the Sidogiri Islamic Boarding School, and has even established three subsidiary companies within it, namely: PT. Sidogiri Mitra Utama, PT Sidogiri Mandiri Utama, PT. Sidogiri Pandu Utama. Based on the reality above, researchers want to understand the processing of Pondok Pesatrenin encouraging independence. This research intends to find answers regarding: first, how are the efforts to manage the Sidogiri Islamic Boarding School so that it can become an economically independent Islamic boarding school; second, how is the business analysis of the Sidogiri Islamic Boarding School Canvas Model. Based on its character, a qualitative approach was used in this study, through Peter L Barger's social construction theory analysis framework, while the research data was obtained from various sources through in-depth interviews, participant observation or observation, field notes. (fieldnotes) and documentation. This research resulted in the following results; the efforts of the Sidogiri Islamic Boarding School to reconstruct its management so that it can become an economically independent Islamic boarding school is carried out by running a business professionally. With the support of human resources for students who have good morals and a good work ethic, the management of the school unit. In the business model canvas of the Sidogori Islamic Boarding School, from all elements it is very clear that alumni play a very important role in expanding channels and customer relationships. SWOT analysis of social entrepreneurship-based Pondok Pesantren management at Pondok Pesantren Sidogiri can formulate future strategies for business management that will run well in the future One of the strategies proposed based on the SWOT analysis carried out is, open branches in various strategic locations, not only around the Pondok Pesantren Sidogiri.

The Mediating Role of Entrepreneurial Resilience in Transforming Environmental Factor Turbulence into Sustainable Competitive Advantage Hidayatinnisa’, Nurul; Setiawati, Riska Ayu; Nurfauziah, Suci
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 8 No. 1 (2025): January
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v8i1.2008

Objective – This study aims to investigate the influence of Environmental Factor Turbulence (EFT) on Sustainable Competitive Advantage (SCA), with Entrepreneurial Resilience (ER) as a mediating factor, in the context of Micro, Small, and Medium Enterprises (MSMEs) in Malang. Design/methodology/approach – This research employs a quantitative approach using a survey method. Data were gathered from 150 MSME owners in Malang through structured questionnaires, and Structural Equation Modeling (SEM) PLS was utilized for analysis. The variables examined include Environmental Factor Turbulence, Entrepreneurial Resilience, and Sustainable Competitive Advantage. Findings – The results indicate that while Environmental Factor Turbulence does not directly influence Sustainable Competitive Advantage, its impact is significant when mediated by Entrepreneurial Resilience. Entrepreneurial Resilience plays a crucial role in enhancing the adaptability and strategic agility of MSMEs, enabling them to transform turbulence into opportunities for long-term competitiveness. Research limitations/implications – This study focuses on MSMEs in Malang, limiting its generalizability to other regions or sectors. Future research could explore similar frameworks in different geographical and sectoral contexts or employ longitudinal methods to assess resilience over time. Practical implications – The findings underscore the importance of fostering Entrepreneurial Resilience as a strategic priority for MSMEs. Policymakers and practitioners should implement capacity-building programs, provide financial support, and promote collaborative ecosystems to bolster resilience and ensure sustainable competitive advantage in dynamic environments.

Pengaruh Fluktuasi Nilai Tukar Terhadap Kinerja Keuangan Perusahaan Importir Sektor Elektronik yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Maulidiyah, Dinda Nur; Setiawati, Riska Ayu
Kompetensi (Competence : Journal of Management Studies) Vol 19, No 2 (2025): Oktober
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/kompetensi.v19i2.32096

ABSTRAKFluktuasi nilai tukar merupakan faktor ekonomi makro yang memengaruhi stabilitas kinerja keuangan, khususnya bagi perusahaan yang bergantung pada impor. Penelitian ini menganalisis pengaruh fluktuasi nilai tukar rupiah terhadap kinerja keuangan perusahaan importir sektor elektronik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan data sekunder dari laporan keuangan perusahaan dan kurs rupiah terhadap dolar Amerika dari Bank Indonesia. Sampel ditentukan melalui teknik purposive sampling pada lima perusahaan yang memiliki data lengkap. Analisis dilakukan menggunakan regresi linear sederhana dengan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa fluktuasi nilai tukar berpengaruh tidak signifikan terhadap kinerja keuangan. Hasil ini mengindikasikan bahwa fluktuasi nilai tukar bukan faktor utama yang menurunkan kinerja perusahaan. Temuan ini menegaskan pentingnya penerapan strategi manajemen risiko, seperti kebijakan hedging, untuk menjaga stabilitas keuangan di tengah volatilitas nilai tukar. Penelitian ini memberikan implikasi penting bagi manajemen perusahaan sektor elektronik dalam mengelola risiko valuta asing yang lebih adaptif.

Pengaruh Fluktuasi Nilai Tukar Terhadap Kinerja Keuangan Perusahaan Importir Sektor Elektronik yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Maulidiyah, Dinda Nur; Setiawati, Riska Ayu
Kompetensi (Competence : Journal of Management Studies) Vol 19, No 2 (2025): Oktober
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/kompetensi.v19i2.32096

ABSTRAKFluktuasi nilai tukar merupakan faktor ekonomi makro yang memengaruhi stabilitas kinerja keuangan, khususnya bagi perusahaan yang bergantung pada impor. Penelitian ini menganalisis pengaruh fluktuasi nilai tukar rupiah terhadap kinerja keuangan perusahaan importir sektor elektronik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan data sekunder dari laporan keuangan perusahaan dan kurs rupiah terhadap dolar Amerika dari Bank Indonesia. Sampel ditentukan melalui teknik purposive sampling pada lima perusahaan yang memiliki data lengkap. Analisis dilakukan menggunakan regresi linear sederhana dengan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa fluktuasi nilai tukar berpengaruh tidak signifikan terhadap kinerja keuangan. Hasil ini mengindikasikan bahwa fluktuasi nilai tukar bukan faktor utama yang menurunkan kinerja perusahaan. Temuan ini menegaskan pentingnya penerapan strategi manajemen risiko, seperti kebijakan hedging, untuk menjaga stabilitas keuangan di tengah volatilitas nilai tukar. Penelitian ini memberikan implikasi penting bagi manajemen perusahaan sektor elektronik dalam mengelola risiko valuta asing yang lebih adaptif.

Evaluating Strategic Alternatives in the Indonesian Pharmaceutical Industry: A QSPM-Based Study of PT Darya-Varia Laboratoria Tbk Santoso, Satrio Ayom; Setiawati, Riska Ayu
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 9 No. 1 (2026): January
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v9i1.2373

Objective – This research aims to evaluate the strategic alternatives available to PT Darya-Varia Laboratoria Tbk by analyzing internal and external strategic factors that influence competitiveness in the Indonesian pharmaceutical industry. The study focuses on determining the most appropriate strategic direction using the Quantitative Strategic Planning Matrix (QSPM). Design/methodology/approach – This study employs a qualitative–quantitative strategic analysis approach using tools such as PEST, Porter’s Five Forces, Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), SWOT analysis, IE Matrix, and the Grand Strategy Matrix. The QSPM model is then applied to quantify and compare the attractiveness of alternative strategies, enabling the identification of the most optimal strategic choice for the company. Findings – The analysis shows that PT Darya-Varia operates in a competitive and highly regulated pharmaceutical market influenced by technological advancements, rising health awareness, and strong market rivalry. Internally, the company displays strong brand presence and operational capabilities, yet faces weaknesses such as reliance on imported raw materials. QSPM results identify Product Development as the most attractive strategic alternative, highlighting the importance of adopting advanced technologies such as AI based formulation, nanotechnology, and biotechnology to strengthen competitive advantage. Research limitations/implications – This study focuses on a single case within Indonesia’s pharmaceutical sector, which may limit generalizability. Future research is encouraged to examine similar strategic evaluations in different pharmaceutical companies or across other emerging markets. Additional variables such as digital transformation, supply chain resilience, or post-pandemic market shifts may further enrich strategic insights. Practical implications – The findings provide managerial guidance for PT Darya-Varia and similar companies to prioritize innovation driven product development to enhance competitiveness. Firms are encouraged to invest in technology based R&D, improve supply chain independence, and align strategic initiatives with industry trends to maintain long-term market strength. Originality/value – This research integrates multiple strategic frameworks with QSPM to quantitatively determine the most suitable strategic direction for a leading pharmaceutical company in Indonesia. The study contributes by demonstrating how technology-driven product development can serve as a key strategic lever in a competitive and rapidly evolving industry landscape.

PENGARUH ROA, ROE, PER, DAN EPS PADA HARGA SAHAM PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2022-2024 Rifqotul Itsnainiyah; Riska Ayu Setiawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/p3nktw17

This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Price Earnings Ratio (PER), and Earnings Per Share (EPS) regarding the equity values of financial institutions registered on the Indonesia Stock Exchange during the 2022-2024 timeframe. The aggregate group for this investigation comprised 47 financial corporations, of which 20 companies were selected as samples through a purposive sampling approach. The methodological approach applied included testing classical assumptions, followed by multiple linear regression modeling. The outcomes of the study suggest that ROE, PER, and EPS exert a considerable positive influence on equity values, whereas ROA demonstrates no substantial impact. In totality, the four predictor variables collectively exert a considerable influence on equity value. These results suggest that banks with strong equity performance, sound market valuation, and high earnings per share are more capable of attracting investors and driving an increase in stock prices. The contribution of this research lies in providing recent empirical evidence on the fundamental factors affecting stock prices in the Indonesian banking sector, serving as a valuable reference for investors and management in making investment decisions and developing strategies to enhance corporate performance.

Digitalization of Local Enterprises: Empowering Sewing Groups through a Modern Management System Riska Ayu Setiawati; Hapsari Wiji Utami; Nurul Hidayatinnisa
GUYUB: Journal of Community Engagement Vol 6, No 3 (2025): September
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v6i3.11387

This community engagement program was initiated to address the managerial limitations, low competitiveness, and dependence on conventional practices experienced by the Izzalia sewing group in Maibit Village, Tuban. The group was selected as the object of service because it represents one of the largest local sewing businesses with high potential but was hindered by limited knowledge in marketing, financial management, and supply chain organization. These conditions created an urgent need for systematic interventions to enhance their sustainability and competitiveness. The program introduced a technology-based business management system to facilitate concrete transitions: from manual bookkeeping to digital accounting applications, and from offline promotion to online marketing platforms. The main objective was to strengthen the group’s capacity and economic independence through structured training and mentoring in modern marketing, financial management, and supply chain operations.Using the Participatory Action Research (PAR) approach, the program was implemented through stages of assessment, program design, implementation, monitoring, and evaluation. Evaluation with the CIPP model (Context, Input, Process, Product) demonstrated effectiveness in the first three aspects, while refinement is still required in the product dimension, particularly the development of a raw material database. Overall, the training not only increased participants’ knowledge but also accelerated their adoption of digital accounting systems and e-commerce platforms. This transition significantly improved efficiency, expanded market reach, and reflected the group’s readiness to sustain technology-based practices.

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