Claim Missing Document
Check
Articles

Found 27 Documents
Search

Efektivitas Peningkatan Penerimaan Pajak Daerah di Wilayah Lahan Basah Berbasis Pola Pikir Religius Juniar, Asrid; Rahmawati, Rini; Wardhana, Ali; Hamdani, Hamdani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.5762

Abstract

Taxes are the largest source of revenue for the Indonesian state. Taxes also have a large contribution to the development of all regions in Indonesia. Taxes in Indonesia consist of central taxes and regional taxes. South Kalimantan Province which consists of 13 districts/cities. South Kalimantan Province is one of the areas with wetland topography in Indonesia. One of the areas with the largest peatlands according to data from the Central Statistics Agency is Tapin Regency and the majority of the population is Muslim, so religious nuances are always visible. The potential for regional tax revenue in Tapin Regency, which is one of the areas with wetland topography and a religious population, makes this research interesting because based on the results of existing research, it still shows research gaps so that research related to the effectiveness of regional tax revenue in wetland areas is pattern-based. religious thought becomes important. This research includes quantitative research. The data used is primary data from respondents as informants with a sample size of 200 respondents. The data analysis technique uses partial least squares to analyze the influence of religiosity on taxpayer compliance and the effectiveness of local tax revenues. The research results show that religiosity has a significant effect on taxpayer compliance and the effectiveness of tax revenue. Taxpayer compliance also has a significant effect on the effectiveness of tax revenue in the Tapin district area.
The Influence of Dynamic Capability Competence and Innovation Performance on the Sustainable Competitive Advantage of MSMEs in Papua Thamrin, Rosiyati M.H; Rahmawati, Rini; Juniar, Asrid; Nuryadin, Muhamad Rusmin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3164

Abstract

This study is novel in its holistic approach to the influence of dynamic capability competency and innovation performance on the sustainable competitive advantage of MSMEs in Papua. This focus fills the gap in the literature that tends to ignore the local context of Papua, especially regarding the adaptation of MSMEs to limitations in infrastructure, technology, and market access. By prioritizing the dimensions of economic, social, and environmental sustainability, this study not only provides academic contributions but also practical recommendations for the long-term development of MSMEs. This study uses a quantitative approach with a survey design. A total of 200 MSME actors were selected through purposive sampling, with the criteria of having implemented technology in their marketing strategies. Primary data were collected through questionnaires, while secondary data came from annual reports and government publications. The main variables—dynamic capability competency, innovation performance, and sustainable competitive advantage—were measured using a Likert scale. The analysis was conducted using path analysis with SPSS and AMOS. The results show that marketing and R&D competencies have a positive influence on innovation performance, which in turn increases sustainable competitive advantage. Innovation performance acts as a mediator in this relationship. The relationship found is unidirectional, emphasizing that competency drives performance, not the other way around. The practical implications of these findings indicate the importance of MSME investment in strengthening internal competencies, especially in marketing and R&D, to create sustainable innovation and strengthen competitive positions amidst Papua's unique limitations.
Feasibility Analysis of Clean Water System Investment of Tirta Tuah Benua Drinking Water Company, East Kutai, Kaliorang District Rahmawati, Rini; Oetomo, Wateno; Marleno, Risma
THE SPIRIT OF SOCIETY JOURNAL : International Journal of Society Development and Engagement Vol 8 No 2: March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/scj.v8i2.3264

Abstract

Water is a very vital natural resource and is needed to determine the sustainability of life of all living things on this earth. The problem faced is that the clean water system to residential areas is not smooth, to overcome this, a good clean water distribution network and good clean water system management are needed and are able to serve the clean water needs of residents in the area. In order to realize this, a fairly large investment is needed. One of them is by implementing company investment in the form of increasing the capacity of the raw water supply system. Based on the background mentioned, the title of this study is Feasibility Analysis of Clean Water System Investment at Perumda Air Minum Tirta Tuah Benua Kutai Timur, Kaliorang District. The solution method in this calculation for Feasibility Investment Analysis uses the Net Present Value (NPV) method, the Internal Rate of Return (IRR) method. From the results of the analysis, it was obtained that the NPV value was IDR 4,627,419,730 (NPV> 0). So the investment in developing production capacity and clean water networks at Perumda Air Minum Tirta Tuah Benua, Kaliorang District, is feasible to continue. A positive NPV value or greater than (>0) indicates that the income is greater than the invested value. The IRR value obtained is 15.50% > 10% (the minimum expected interest rate), so the investment in developing the production capacity and clean water network of Perumda Air Minum Tirta Tuah Benua, Kaliorang District is feasible to be implemented.
Comparison based on kbmi 1 on national private bank risks with conventional and sharia principles Juniar, Asrid; Pradana, Rilian Gusma Wira; Rahmawati, Rini; Sofyaun, Ashari
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2937

Abstract

The purpose of this study is to determine whether there are differences in credit risk, liquidity risk, and market risk in conventional national private banks and Islamic national private banks based on KBMI 1. This study used 24 banks as a sample consisting of 21 conventional banks and 3 Islamic banks from 68 national private banks registered with the OJK which became the population through the purposive sampling method. Data using secondary data obtained from the company's annual statements published on the OJK website and on the company's official website. The data collection of this study used documentation techniques and the method used, and the method used is different test. The results in the tests that have been carried out show that there is no difference in the credit risk of conventional national private banks and Islamic national private banks based on KBMI; There is no difference in the liquidity risk of conventional national private banks and Islamic national private banks based on KBMI; There are no differences in the market risks of conventional national private banks and Islamic national private banks based on KBMI
GEN Z WORKFORCE ENGAGEMENT: REDEFINING EMPLOYEE EXPERIENCE THROUGH THE METAVERSE Herdati, Julia Putri; Rahmawati, Rini
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 4 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/rqfbkj82

Abstract

The development of metaverse technology has changed the dynamics of the work experience, especially for Generation Z who are digital natives. This study aims to explore how the integration of metaverse technology can reshape employee experience and engagement in a virtual work environment.This study focuses on analyzing the impact of metaverse technology on Generation Z's engagement and work experience, taking into account psychosocial and behavioral aspects that are often overlooked in previous literature.This study used a Systematic Literature Review (SLR) approach to identify, evaluate, and synthesize findings from 68 relevant peer-reviewed articles. Data were collected through Scopus and Web of Science databases, and analyzed using thematic analysis techniques.Key findings suggest that elements such as virtual immersion, digital identity, and virtual collaboration significantly increase employees’ emotional and cognitive engagement. Furthermore, the work flexibility offered by the metaverse has the potential to increase job satisfaction, although it also poses the risk of digital fatigue.This study makes an important contribution to employee engagement theory by highlighting the need to integrate digital wellbeing policies into human resource management practices. These findings are expected to serve as a guide for organizations in designing more inclusive and productive work environments.
Ability adversity quotient and mathematical literacy using the cooperative, integrated learning model, reading, and composition (CIRC) Suri, Indah Resti Ayuni; Netriwati, Netriwati; Rahmawati, Rini
LINEAR: Journal of Mathematics Education Vol. 6 No. 1 (2025): Volume 6 Nomor 1 June 2025
Publisher : Fakultas Tarbiyah dan Ilmu Keguran IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/c7szwz90

Abstract

Previous research has implemented the adversity quotient and mathematical literacy, but none has combined it with the CIRC learning model. This research aims to determine the influence of the CIRC learning model on students' adversity quotient and mathematical literacy abilities—the research population at SMP Amal Bakti in South Lampung. The quasi-experimental research design uses random samples. Data instruments were collected through mathematical literacy tests and adversity quotient questionnaires. The prerequisite tests are the normality test and homogeneity test, and the hypothesis test uses the Multivariate Analysis of Variance (Manova) test with a significance level of 0.05. In the results of the analysis, it was found that there is an influence on adversity quotient and mathematical literacy abilities using the Cooperative,  Integrated, Reading, and Composition (CIRC) learning model.
Transformational Leadership and Work‒Life Balance Effects on Job Satisfaction: Organizational Commitment as a Mediator Ridhani, Aulia; Rahmawati, Rini
Quantitative Economics and Management Studies Vol. 6 No. 3 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3930

Abstract

Employee job satisfaction is a critical determinant of organizational performance, with transformational leadership and work‒life balance emerging as significant factors. However, the literature reveals inconsistent relationships between these variables across different organizational contexts, indicating the need for further investigation into potential mediating variables. This study investigated the impact of transformational leadership and work‒life balance on job satisfaction, with organizational commitment serving as an intervening variable at PTs. PLN (Persero) Marabahan Customer Service Unit. Using a quantitative methodology, data were collected via questionnaires from 58 technical employees selected through purposive sampling. Variables were assessed via Likert scales, and analysis was conducted via structural equation modeling-partial least squares (SEM-PLS) facilitated by Smart PLS-4 software. The findings revealed that both transformational leadership style and work‒life balance positively and significantly influenced job satisfaction among technical personnel. Furthermore, organizational commitment was demonstrated to function effectively as a mediating variable in the relationship between the independent variables (transformational leadership and work-life balance) and the dependent variable (job satisfaction) and to directly enhance employee satisfaction levels. These findings suggest that an inspiring leadership style and a well-balanced work-life environment not only directly improve job satisfaction but also do so through increased organizational commitment, ultimately contributing to employee well-being and productivity.
The Influence of Learning Motivation, Interest in Learning, Self Confidence on Learning Outcomes with Cognitive Ability as Moderation Risdiantoro, Galih; Rahmawati, Rini
Riwayat: Educational Journal of History and Humanities Vol 7, No 4 (2024): October, Social Issue and Education
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i4.44302

Abstract

This research aims to determine and analyze the influence that occurs between the variables of Learning Motivation, Interest in Learning, and Self-Confidence, which have a significant influence on student learning outcomes moderated by the Cognitive Ability of National Police Non-Commissioned Officer students at the State Police School (SPN) of the South Kalimantan Regional Police (Polda). The research method used a questionnaire with 42 National Police non-commissioned officers as the sample.
Fermentation Characteristics and Sensory Evaluation of Durian Yoghurt as a Synbiotic with Skim Milk and Sugar Formulations: English Romadhon, Taufikkilah; Emmawati, Aswita; Marwati, Marwati; Yuliani, Yuliani; Rahmawati, Rini; Martati, Martati
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 2 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i2.724

Abstract

Synbiotic products are a combination of probiotics and prebiotics in food that work synergistically to enhance the survival of beneficial microbes and provide greater health benefits. Durian contains simple sugars, dietary fiber, and oligosaccharides that can be utilized by probiotics as a nutrient source for their growth. This study aims to evaluate the potential of durian (Durio zibethinus) as a prebiotic ingredient in the formulation of synbiotic yoghurt by observing its effects on fermentation characteristics, including microbiological, chemical, and sensory properties, when combined with different concentrations of skim milk and sugar (0%, 5%, and 10%). Total bacteria, lactic acid bacteria (LAB), and titratable acidity increased, while the pH value of the product decreased during the fermentation process. The addition of skim milk and sugar influenced the sensory profile of the product, with the best treatment observed in skim milk and sugar 5% (P8), ba Synbiotic products are a combination of probiotics and prebiotics in food that work synergistically to enhance the survival of beneficial microbes and provide greater health benefits. Durian contains simple sugars, dietary fiber, and oligosaccharides that probiotics can utilize as a nutrient source for their growth. This study aims to evaluate the potential of durian (Durio zibethinus) as a prebiotic ingredient in the formulation of synbiotic yoghurt by observing its effects on fermentation characteristics, including microbiological, chemical, and sensory properties, when combined with different concentrations of skim milk and sugar (0%, 5%, and 10%). Total bacteria, lactic acid bacteria (LAB), and titratable acidity increased, while the pH value of the product decreased during the fermentation process. The addition of skim milk and sugar influenced the sensory profile of the product, with the best treatment observed in skim milk and sugar 5% (P8), based on hedonic scores for aroma, texture, and taste of the yoghurt after 24 hours of fermentation. Contribution to Sustainable Development Goals (SDGs):SDG 2: Zero HungerSDG 3: Good Health and Well-beingSDG 9: Industry, Innovation, and InfrastructureSDG 12:  Responsible Consumption and ProductionSDG 13: Climate Actionased on hedonic scores for aroma, texture, and taste of the yoghurt after 24 hours of fermentation.
Determinants of Profitability in Companies Listed on IDX80 Juniar, Astrid; Andriani, Lisa; Rahmawati, Rini; Sofyaun, Ashari
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 1 (2024): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i1.1679

Abstract

The aim of this research is to conduct an analysis of the factors that determine profitability in companies listed on the Indonesia Stock Exchange, especially those included in the IDX80 index in the 2021 period. The research is a type of quantitative research with a causal method that tests the relationship between research variables. The number of companies in the research sample was 38 companies. The data analysis technique uses multiple linear regression analysis. The research results show that cash holding has a significant effect on the profitability of public companies included in the IDX80, while cash conversion cycle and firm size have no significant effect on profitability. A company that has optimal cash holdings shows that the company is able to maintain company liquidity, can finance operational activities and invest. So cash holdings can be used to increase company profitability