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All Journal Management and Sustainable Development Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Inovasi Bisnis Manajemen dan Akuntansi JIMEK Jurnal Studi Akuntansi Pajak Keuangan
Iip Dyah Kusumaningati
Politeknik Stibisnis
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Faktor-Faktor Yang Mempengaruhi Minat Beli Konsumen Pada Produk Air Minum Dalam Kemasan Merek Tir-Sa (Studi Pada PT. Tirta Sari Cemerlang) Endah Pujiastuti; Iip Dyah Kusumaningati; Putri Seprina
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 1 (2023): MARET : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i1.1305

Abstract

This study aims to determine the effect of product, price, promotion and distribution on consumer buying interest in drinking water products in the brand of tir-sa at PT. Tirta Sari Cemerlang. The method used in this study is a quantitative method. Determination of the sample using simple random sampling technique and the number of samples as many 92 respondents. Data collection techniques using observation, interviews, literature study and questionnaires. While the data analysis techniques used are validity, reliability test, classical assumption test, multiple linear regression test and hypothesis testing. Based on the results of the study, it shows that price and distribution partially have no significant effect on consumer buying interest as evidenced by the t-count value of the price of -0.339 < t table 1.989 with a significant value of 0.736 > 0.05, and the t-count value of the distribution of 0.070 < t table 1.989 with a significant value of 0.994 > 0.05. While products and promotions partially have a significant effect on consumer buying interest as evidenced by the t-count value of the product of 2.401 > t table 1.989 with a significant value of 0.019 < 0.05, and the t-count value of promotion of 3.414 > t table 1.989 with a significance value 0.001 < 0.05. However, simultaneously product, price, promotion and distribution variables have a significant effect on consumer buying interest with a calculated f value of 6.541 > f table 2.48 and a significant value of 0.000 < 0.05.
PENGARUH PROFITABILITAS AKTIVITAS DAN LIKUIDITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN TEKSTIL DAN GARMENT DI BURSA EFEK INDONESIA PERIODE 2018-2022 Umi Mas’ulah; Iip Dyah Kusumaningati; Revyta Wulandari
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.292

Abstract

Profit growth shows that the financial condition of a company is good from a financial perspective. The company's profits are expected to increase every year in order to support the sustainability of the company's business in competing. This research was conducted with the aim of determining the influence of profitability, activity and liquidity on profit growth in the textile and garment sector listed on the Indonesia Stock Exchange in 2018-2022. The results of this research show that Profitability partially has a significant effect on Profit Growth, this is proven based on its significance value, namely 0.308 > 0.05. Partial activity has a significant effect on Profit Growth, this is proven based on the significance value, namely 0.345 > 0.05. Liquidity partially has a significant effect on Profit Growth, this is proven based on its significance value, namely 0.838 > 0.05. The conclusion is that the influence of the Profitability Ratio has a negative effect which is not significant, the Activity Ratio has a negative effect which is not significant and the Liquidity Ratio has a negative effect which is not significant.
The Moderating Role of Religiosity in the Relationship Between Machiavellianism and Tax Avoidance Muhammad Nugraha; Rina Apriliani; IIP Dyah Kusumaningati; Umi Mas'ulah; Jenni Veronika Br Ginting
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1672

Abstract

Tax avoidance can be carried out by taxpayers themselves or with the assistance of tax consultants, so tax consultants play a crucial role in facilitating this action. The purpose of this study is to analyze the nature of Machiavellianism on tax avoidance, with religiosity as a moderating variable. The study used a survey of corporate taxpayers in Jakarta. Corporate taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute significantly more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS program. Based on the research findings, Machiavellianism partially influences tax avoidance in Jakarta. On the other hand, the religiosity variable is able to moderate the effect of Machiavellianism on tax avoidance.
The Moderating Role of Religiosity in the Relationship Between Machiavellianism and Tax Avoidance Muhammad Nugraha; Rina Apriliani; IIP Dyah Kusumaningati; Umi Mas&#039;ulah; Jenni Veronika Br Ginting
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1672

Abstract

Tax avoidance can be carried out by taxpayers themselves or with the assistance of tax consultants, so tax consultants play a crucial role in facilitating this action. The purpose of this study is to analyze the nature of Machiavellianism on tax avoidance, with religiosity as a moderating variable. The study used a survey of corporate taxpayers in Jakarta. Corporate taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute significantly more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS program. Based on the research findings, Machiavellianism partially influences tax avoidance in Jakarta. On the other hand, the religiosity variable is able to moderate the effect of Machiavellianism on tax avoidance.
Pengaruh Profitabilitas Dan Leverage Terhadap Pengungkapan Sustainability Report pada Laporan Keuangan Perusahaan Yang Terdaftar Pada BEI Tahun 2019 - 2024: (Studi Kasus Pada Sektor Perusahaan Manufaktur Semen) Umi Mas&#039;ulah; Iip Dyah Kusumaningati; Syariful Anam
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 1 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i1.296

Abstract

Sustainability report disclosure drives continuous improvement in company operations. This study aims to determine the effect of profitability and leverage on sustainability report disclosure in the financial statements of cement manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2024 period. The research method used a quantitative descriptive approach. The population used was five cement manufacturing companies listed on the IDX for the 2019-2024 period. The sampling technique used probability sampling, resulting in a sample of 30 sustainability report and annual report data from cement manufacturing companies. The results show that profitability (ROE) has no significant partial effect on sustainability report disclosure, as evidenced by a t-test result of 0.590 > 0.05. Leverage (DER) has a significant partial effect on sustainability report disclosure, as evidenced by a t-test result of 0.002 < 0.05. The f-test result of 0.009 < 0.05 indicates that profitability and leverage simultaneously influence sustainability report disclosure. Further research is expected to use other variables that have an influence on sustainability report disclosure so that the results obtained are more influential.
ANALYSIS OF NETWORK RATES ACCESSED TO CASH Iip Dyah Kusumaningati
Management and Sustainable Development Journal Vol. 6 No. 1 (2024): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v6i1.844

Abstract

The research is aimed at identifying and analyzing the influence of payments on cash and cash equivalents in PT. BPJS. The type of research in this study uses quantitative analysis of descriptions. Jamsostek (Persero). These results indicate that the total assets tend to increase by 20 – 30%. Meanwhile, Loans as well as Cash and Cash equivalents tend to experience fluctuating increases and decreases. Though the loan is not very influential against cash and cash equivalents, the loan must be kept in mind because if the loan has been paid it will give a significant contribution to the availability of cash. From the results of this analysis it is known that the loan contributes 14.7% to Cash and Cash equivalents. Though it does not significantly affect Cash and Equivalent Cash, but the contribution of 14.7% is a sufficiently meaningful contribution for cash and equivalent available to PT. Jamsostek (Persero).
Co-Authors Endah Pujiastuti Jenni Veronika Br Ginting Muhammad Nugraha Putri Seprina Revyta Wulandari Rina Apriliani Syariful Anam Umi Mas&#039;ulah Umi Mas'ulah Umi Mas’ulah