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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Almira Santi Samasta
Fakultas Ekonomi Dan Bisnis, Universitas Dian Nuswantoro
Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Faricha Aulia Ananda; Ratna Herawati; Almira Santi Samasta
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8306

Abstract

This study aims to analyze the effect of size of the company, Profitability, Leverage and Sales Growth on Tax Avoidance. The study population is industial companies listed on the Indonesia Stock Exchange in 2018-2021. Data is taken from the financial statements of selected companies by sampling using a purposive sampling method. Before the data were analyzed, a classic assumption test was carried out consisting of the Data Normality Test, the Heteroscedasticity Test, the Auto Correlation Test and the Multicollinearity Test. Data analysis performed was descriptive statistical analysis, t test (partial) and F test with multiple linear regression. The results showed that size of the company and profitability had a significant effect on tax avoidance.
Role Ambiguity, Role Conflict Dan Role Overload Sebagai Prediktor Cyberloafing Behavior Sih Darmi Astuti; Tito Aditya Perdana; Almira Santi Samasta; Rauly Sijabat
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 1 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i1.1131

Abstract

Cyberloafing behavior is a form of withdrawal deviance in the workplace which is increasingly surfacing along with technological developments. Cyberloafing behavior not only has a positive impact but also has a negative impact on the company. To maximize the positive impact and minimize the negative impact, this research has an urgency to examine predictors that can explain the occurrence of cyberloafing behavior. The study was conducted using employees from various companies in various industries as research samples. The results of this study indicate that cyberloafing behavior is explained by role ambiguity, role conflict and role overload.
PERAN PROFITABILITAS, STRUKTUR MODAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI Velyna Shofiyatun Nasikhah; Linda Ayu Oktoriza; Fakhmi Zakaria; Almira Santi Samasta
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.13975

Abstract

Subsektor transportasi berkontribusi pada pertumbuhan ekonomi dengan mempermudah distribusi barang, meningkatkan efisiensi logistik, dan memperkuat daya saing. Kinerja perusahaan di sektor ini sangat vital untuk mendukung pembangunan ekonomi yang berkelanjutan. Tujuan dari penelitian ini yakni guna mengetahui bagaimana pertumbuhan perusahaan, struktur modal, serta profitabilitas berpengaruh dengan nilai perusahaan subsektor transportasi yang terdaftar pada BEI di tahun 2021 hingga 2023. Metodologi kuantitatif penelitian ini menggunakan data sekunder. Sebelas perusahaan dengan 132 data triwulanan menjadi sampel penelitian. Variabel terikatnya adalah nilai perusahaan yang ditentukan oleh Price to Book Value (PBV), sementara variabel bebas yang diuji yakni profitabilitas (ROA), struktur modal (DER), juga pertumbuhan perusahaan (GROWTH). Perolehan analisis memerlihatkan bahwasanya struktur modal (DER) juga profitabilitas (ROA) dapat meningkatkan nilai perusahaan secara signifikan. Namun pertumbuhan perusahaan tidak ada efek signifikan dalam nilai perusahan. Kata Kunci: Profitabilitas, Struktur Modal, Pertumbuhan Perusahaan, Nilai Perusahaan.
Upaya Revitalisasi Wisata Alam Curug Gondoriyo Melalui Peningkatan Kompetensi Dan Motivasi Berbasis Komunitas Vicky Oktavia; Almira Santi Samasta; Maria Safitri
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i2.6470

Abstract

This study aims to examine the development of community-based tourism in Curug Gondoriyo, Semarang. A SWOT analysis is employed to identify the strengths, weaknesses, opportunities, and threats of the destination. Curug Gondoriyo possesses significant ecotourism potential, supported by its pristine natural environment and the active involvement of the local community in its management. Since the onset of the Covid-19 pandemic, Curug Gondoriyo has experienced a drastic decline in tourist visits, posing challenges to development efforts, sustainable management, and community regeneration. Based on the SWOT analysis, the formulated strategy involves adopting a collaborative cross-sectoral approach to enhance the competence and motivation of managers, strengthening promotion through digital tourism management training, and revitalizing the spirit of mutual cooperation to improve physical facilities, accessibility, and supporting infrastructure. These strategies serve as key drivers for fostering positive socio-economic impacts while preserving environmental sustainability. The implication of this study is the development of an adaptive, innovative, and sustainable community-based ecotourism model with the potential to improve the welfare of the local community by ensuring the conservation of natural and cultural resources..
Pelatihan Pembuatan Souvenir Kreatif Sebagai Upaya Pengembangan Diri dan Pengelolaan Keuangan Anak Asuh di Yayasan Al-Kahfi Michael Ari Sulistia Putra; Destyana Putri Arsanti; Vicky Oktavia; Almira Santi Samasta; Mochammad Eric Suryakencana Wibowo
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i1.10055

Abstract

The community service program carried out through a creative souvenir-making workshop at the Al-Kahfi Foundation was designed as an initiative to strengthen the self-development potential and financial management skills of foster children. The program focused on providing participants with practical experience in creating creative souvenir products that possess economic value, while simultaneously introducing fundamental concepts of financial literacy. These concepts included cost planning, pricing strategies, simple profit calculations, and basic financial record-keeping to help participants understand the flow of income and expenses. The implementation of the program involved several stages, such as theoretical instruction on creativity and entrepreneurship, demonstrations of souvenir production techniques, hands-on practice sessions, group-based mentoring, and evaluations of both the finished products and participants’ financial notes. The results showed notable improvements in the foster children’s creativity, independence, and self-confidence, as well as better awareness and skills in managing finances in a more organized and responsible way. Overall, this community service program was effective in integrating creative skill development with basic financial literacy, serving as an empowerment effort to prepare foster children for a more independent, productive, and sustainable future.
Peningkatan Kreativitas dan Literasi Keuangan melalui Experiental Learning pada Anggota Dasawisma Seruni 2 Ainur Rachma Fitriya; Nur Khasanah; Vicky Oktavia; Almira Santi Samasta; Mochammad Eric Suryakencana Wibowo
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i1.10071

Abstract

Abstract. This community service activity aims to improve the creativity, self-development, and financial literacy of Dasawisma Seruni 2 Cempolorejo members through training in making snack bouquets and education on family financial management. The problems faced include low self-confidence, limited creative skills, and suboptimal ability to manage household finances, including determining selling prices and calculating business capital. The activity was carried out using a participatory approach with an experiential learning method that emphasizes learning based on direct experience. A total of 15 participants participated in a series of activities that included self-development materials, basic family financial management, and direct practice in making snack bouquets. Data were collected through observation, discussion, and evaluation of participants' work, then analyzed descriptively qualitatively. The results of the activity showed an increase in participants' creativity and technical skills, understanding of cost planning, and increased motivation to develop home businesses. This activity contributed to strengthening family economic capacity and opening opportunities for sustainable creative skills-based micro-enterprises at the local women's community level of Dasawisma Seruni 2 Cempolorejo.
Co-Authors Ainur Rachma Fitriya Destyana Putri Arsanti Fakhmi Zakaria Faricha Aulia Ananda Maria Safitri Michael Ari Sulistia Putra Mochammad Eric Suryakencana Wibowo Nur Khasanah Oktoriza, Linda Ayu Perdana, Tito Aditya Ratna Herawati Sih Darmi Astuti Sijabat, Rauly Velyna Shofiyatun Nasikhah Vicky Oktavia