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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat: BAKTI KITA West Science Journal Economic and Entrepreneurship
Novi Darmayanti
Universitas Islam Darul 'Ulum
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PEMANFAATAN LIMBAH KULIT JAGUNG UNTUK MENINGKATKAN PEREKONOMIAN DI DESA Novi Darmayanti
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 2 No 1 (2021): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v2i1.3688

Abstract

The purpose of community service is to provide a pilot and training for the community in the form ofcraft making which utilizes corn husk agricultural waste as an effort to utilize the environmental potential ofPejok Sub-District, Kepohbaru Sub-District, Bojonegoro Regency. The method used is giving material anddemonstration. Characteristics of Pejok village community, especially mothers, mostly as housewives, theexistence of this training is to increase knowledge about the benefits of corn husk waste as raw material formaking handicrafts that have a sale value. In 6 months the farmers do 2 harvests. If in one harvest the farmerscan produce as much as 3 tons of waste, then it can be calculated in half a year producing as much as 6 tons. If 1ton produces 2000 handicrafts that sell for 50 thousand / craft then the income is 100,000. Means that if 6 tonswill produce a selling value of 120,000. So the business of utilizing corn husk waste is quite feasible to bedeveloped and can improve the economy of farmers or residents in Pejok village around 80% percent.
Analysis of the Effect of Social Media Usage, Search Engine Optimization, and Content Strategy on Business Growth in the E-Commerce Industry in Indonesia Hommy Dorthy Ellyany Sinaga; Syamsulbahri Syamsulbahri; Ali Muhajir; Novi Darmayanti
West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i01.647

Abstract

This research investigates the influence of digital marketing practices on business growth in the e-commerce industry in Indonesia, focusing on Social Media Usage, Search Engine Optimization (SEO), and Content Strategy. A sample of 150 e-commerce businesses was analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results reveal significant positive relationships between Social Media Usage, SEO, and Content Strategy with Business Growth. Additionally, mediation and moderation effects are explored, suggesting a significant mediating role of customer engagement in the relationship between social media usage and business growth. The findings provide practical implications for businesses and policymakers in enhancing digital marketing strategies for sustainable growth in the dynamic Indonesian e-commerce landscape.
Financial Distress, ESG Disclosure, and Tax Avoidance: The Moderating Role of Audit Quality in Post-Pandemic Non-Cyclical Consumer Firms Sofiyatur Rohmah; Novi Darmayanti; Isnaini Anniswati Rosyida
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3345

Abstract

This study aims to examine the influence of financial difficulties and Environmental, Social, and Governance (ESG) disclosures on tax avoidance practices, with audit quality as a moderating variable. This research addresses gaps in the literature, as previous studies have produced inconsistent findings regarding the role of ESG and financial difficulties in influencing tax avoidance, especially in post-pandemic defensive sectors. This study adopts a quantitative approach using secondary data. The population consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. Using purposive sampling, 21 companies were selected, resulting in 105 observations over the five-year period. Data were obtained from annual financial statements and sustainability reports published on the company's website and the Indonesia Stock Exchange. Panel data regression analysis was used, with EViews 13 employed for data processing. The findings indicate that neither financial difficulties nor ESG disclosures have a significant impact on tax avoidance. Furthermore, audit quality does not moderate the relationship between financial difficulties, ESG disclosures, and tax avoidance. These results highlight that tax avoidance behavior in post-pandemic non-cyclical consumer companies tends to be stable and is not significantly influenced by company-level financial pressures or ESG practices, nor is it reinforced by external monitoring thru audit quality. The findings indicate that tax avoidance in the defensive sector is driven structurally rather than influenced by corporate-level governance mechanisms.
Co-Authors . Syamsulbahri Ali muhajir, Ali Hommy Dorthy Ellyany Sinaga Isnaini Anniswati Rosyida Sofiyatur Rohmah