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KOMISARIS INDEPENDEN SEBAGAI PEMODERASI PENGARUH LIKUIDITAS, LEVERAGE, DAN FIRM SIZE TERHADAP AGRESIVITAS PAJAK Erlinda Faridah Putri Priyanti; Irma Rustini Aju; R.A. Norromadani Yuniati
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2023
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v2i2 2985-379.2588

Abstract

The realization of tax revenues in Indonesia for 2017-2022 shows a tendency not to reach the predetermined targets. This is because not a few companies assume that paying taxes can reduce profits so that they take advantage of the weaknesses or gaps (grey areas) that have been regulated in the tax law, namely by taking tax aggressiveness. This study aims to examine and analyze the effect of liquidity, leverage, and firm size on tax aggressiveness with independent commissioners as moderating variables in the energy, infrastructure, transportation and logistics sectors listed on the Indonesia Stock Exchange for the 2017- 2022 period. Sampling used a non-probability sampling method with a purposive sampling technique so that there were thirteen companies as research samples. Data were analyzed using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that liquidity, leverage, and firm size have a negative effect on tax aggressiveness. Independent commissioners do not moderate the effect of liquidity on tax aggressiveness, while independent commissioners moderate the effect of leverage and firm size on tax aggressiveness.
PENGARUH WORK LIFE BALANCE DAN BURNOUT TERHADAP KEPUASAN KERJA KARYAWAN DENGAN EMPLOYEE ENGAGEMENT SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA GALANGAN KAPAL SURABAYA) Chrisna Ihsannata Suroso; Irma Rustini Aju; Yesica Novrita Devi
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3206

Abstract

One of the Surabaya shipbuilding companies is a company that produces ships, along with other supportingcomponents. This shipyard has 22 divisions, one of which is the Technology & Quality Assurance (QA)Division. Not all employees in this division are satisfied with their work. This happens because work targetshave not been achieved, the work environment is less supportive, and the large demands of the job. Thebusy level of work makes employees less optimal in dividing their time between work and family, this canaffect the level of work life balance of employees. Large job demands make employees feel that theirfeelings and thoughts are burdened, which can lead to burnout. Several of these factors can be linked toemployee engagement in employees. Employee engagement needs to be carefully considered, so thatemployees have a feeling of participating in their work. This research used a sample of 46 employees, andthe data was processed using the Partial Least Square (PLS) method. In the test results, it was found thatwork life balance had no effect on job satisfaction with a value of 0.167<0.05, burnout had an effect on jobsatisfaction with a value of 0.041<0.05, work life balance had an effect on job satisfaction with employeeengagement as an intervening variable with a value of 0.016<0.05, burnout influences job satisfaction withemployee engagement as an intervening variable with a value of 0.04<0.05.
SUBCONTRACTORS SATISFACTION ANALYSIS ON PURCHASER’S SERVICE QUALITY WITH SERVQUAL METHODE, CUSTOMER SATISFACTION INDEX (CSI) METHODE, AND IMPORTANCE PERFORMANCE ANALYSIS (IPA) METHODE IN SHIPYARD AT SURABAYA Avicena Fajri Romadhon; Devina Puspita Sari; Irma Rustini Aju
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3207

Abstract

In the last 3 (three) years, the number of Sub Contractors at the Shipyard in Surabaya has decreased. It can be caused by many things, one being the service quality received by subcontractors. This research aimed to find service satisfaction scores, find attributes that need improvement and find the solutions for improving service quality at Shipyard in Surabaya. This research uses the Servqual method, the Customer Satisfaction Index (CSI) method, and the Importance Performance Analysis (IPA) method. The Servqual method shows 18 (eighteen) variables have a negative gap (under expectation) and 4 (four) variables have a positive gap (above expectation), with the CSI method showing the percentage of customer satisfaction is around 67% means the subcontractors are satisfied, with IPA methode show eight service satisfaction attributes need to be fixed, they are X6 (information), X10 (contract realization), X12 (help access), X14 (meeting access with purchaser), X15 (purchaser responsiveness), X17 (promise realization), X19 (contrac’s status), X21 (subcontractor application realization). Hopefully, this research will be useful in increasing the service quality of the Shipyard at Surabaya.
Analisis Risiko operasional Kapal Tunda Menggunakan Metode FMEA Muhammad Rafii Praswad; Irma Rustini Aju; Aditya Maharani
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3214

Abstract

This company is a company engaged in shipping services in Indonesia. In supporting the efficiency and effectiveness of guiding operations, delays, and supporting facilities is to improve the quality of planning, scheduling, and digitalization of job order administration, so that the expectations of service users can be met. Every business process certainly has risks that may occur, including risks in the tugboat operational process. This research was conducted to anticipate operational risks in tugboat in the operational activities of tugboats and provide a proposed risk mitigation strategy to reduce the impact of risks that can occur. This research uses the Failure Mode and Effect Analysis (FMEA) method to determine the priority risks of tugboat operational activities and Fault Tree Analysis (FTA) to find the root causes of priority risks and design proposed risk mitigation strategies. The results of risk analysis using the Failure Mode and Effect Analysis (FMEA) method obtained 21 sub-risks from 4 categories. Seven sub-risks were prioritized based on the risk matrix. Seven priority sub-risks were analyzed using Fault Tree Analysis (FTA) to find the root cause of each sub-risk. So that the right risk handling strategy is proposed through interviews with experts.
Analisis Risiko Overhaul SPM RU VI Balongan pada Galangan Surabaya menggunakan Metode FMEA dan FTA risna prabandari; Irma Rustini Aju; Devina Puspita Sari
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3235

Abstract

Single Point Mooring (SPM) is a system used to connect tankers with offshore installations to move oil or gas from ships to land. Therefore, SPM must be able to operate in good condition by carrying out routine maintenance. Surabaya Shipyard often receives requests for SPM repairs, but the risk level is often at a dangerous risk. This study aims to determine the right mitigation in overcoming the risk of SPM overhaul using the Failure Mode and Effect Analysis (FMEA) method to get the highest risk (RPN) and the Fault Tree Analysis (FTA) method which is useful for determining the factors that cause damage to the system. Based on the results of the study, 5 top events were obtained which were the priority risks in the overhaul process. From the 5 top events, 14 basic events were obtained which were the root cause of the failure of the SPM overhaul and mitigation must be carried out immediately so that the risk can be overcome and does not cause losses to Surabaya Shipyard.
Analisis Pengaruh Work-Life Balance dan Kompensasi Terhadap Kepuasan Kerja Karyawan Pada Perusahaan Logistik di Surabaya Aisyah Aurelia; Devina Puspita Sari; Irma Rustini Aju
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3257

Abstract

This research was conducted at a Logistic Company in Surabaya, where employee work demands were increasing but inversely proportional to the number of employees who are decreasing due to resignation. High work demands make most employees work overtime, which can affect employees' work-life balance. The company explained that it does not have an overtime system, so employees do not receive incentives as compensation for the extra contributions made. The purpose of this study was to determine the effect of work-life balance and compensation on employee job satisfaction. The study used multiple linear regression analysis. The data used with a sampling technique is saturated sample. The data were processed using SPSS 25 with the results of the t test showing the value of t count 2,519> 2,026 t table and a significance value of 0,016 < 0,05, so that work-life balance partially affects job satisfaction. The t value is 5,104> 2,026 t table and the significance value is 0.000 < 0.05, so compensation partially affects job satisfaction. The results of the f test show the value of f count 18,749 > 4,105 F table and a significance value of 0,000 <0,05, so it can be concluded that work-life balance and compensation simultaneously affect job satisfaction
ANALISIS RISIKO OPERASIONAL ALAT RUBBER TYRED GANTRY (RTG) BATERAI DENGAN METODE FMEA M. Ray Albani Subait Hayato; Irma Rustini Aju; Fitri Hardiyanti
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3295

Abstract

The company providing loading and unloading services in Surabaya is a company that handles the loading and unloading of special domestic containers and the process is carried out at the terminal as an operational dock. With the current conditions, one of the port equipment facilities located at the Container Yard (CY) terminal and actively functioning is the Rubber Tyred Gantry (RTG) which consists of 9 tools, 2 of which are Battery RTGs, especially the TTB 13 Battery RTGs which were only used last month. April 2023. However, when this tool was used, potential risks were found in the tool performance data and the failure to achieve production performance in terminal operations in the period April-December 2023. So this research analyzes these risks using the Failure Mode and Effect Analysis (FMEA) method in determining priorities risk and then determine proposed risk management strategies. The results of the research are based on the risk indicator with the highest RPN value, namely the spreader is easier to shake, has a value of 153.56 and risk management strategies is the proposed Human Resources management strategy must adapt more quickly to new tools through training and familiarization programs. So, the TTB 13 Battery RTG tool can work optimally and achieve the targets set by the company.
Pelatihan Digital Marketing Pada Paguyuban PPT Tunas Mulia Keputih Surabaya Widiana, Dika Rahayu; Praharsi, Yugowati; Syafiuddin; sriwijayasih, Imaniah; Aju, Irma Rustini; Novianarenti, Eky; Cahyono, Luqman
Jurnal Cakrawala Maritim Vol. 8 No. 2 (2025): Jurnal Cakrawala Maritim
Publisher : P3M Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35991/jcm.v8i2.59

Abstract

Paguyuban Pos Pendidikan Anak Usia Dini (PAUD) Terpadu (PPT) Tunas Mulia Keputih Sukolilo Surabaya memiliki anggota 25 wali murid dari 25 siswa PAUD. Mayoritas dari anggota perempuan paguyuban ini adalah ibu rumah tangga. Pemberdayaan perempuan di suatu wilayah dapat memperkuat perekonomian di wilayah tersebut. Pelaksanaan kegiatan pengabdian kepada masyarakat oleh tim pengabdian masyarakat dari Politeknik Perkapalan Negeri Surabaya dengan memberikan pelatihan digital marketing pada paguyuban PTT Tunas Mulia ini bertujuan untuk meningkatkan pengetahuan anggota paguyuban terkait digital marketing. Pelatihan dilaksanakan secara luring dan para peserta diminta untuk mempraktekkan materi yang diberikan melalui smartphone. Dengan hal ini diharapkan dapat memotivasi para peserta untuk mendapatkan pendapatan tambahan dengan memanfaat strategi dalam digital marketing. Sebelum dan setelah pelatihan para peserta juga diberikan pre dan post test untuk melihat perubahan pengetahuan peserta terkait materi yang diberikan dimana nilai rata-rata post test mengalami kenaikan 5.11% dari nilai rata-rata pre-test. Pelatihan ini diikuti oleh seluruh peserta paguyuban PPT Tunas Mulia. Pelatihan ini telah terlaksana dengan baik dan terdapat kenaikan pengetahuan para peserta pelatihan berdasarkan nilai pre dan post test.
Penerapan Uji Wilcoxon Signed Rank Test Untuk Menganalisis Perbedaan Nilai Test Sebelum Dan Setelah Pelatihan Digital Marketing Widiana, Dika Rahayu; Syafiuddin; Sriwijayasih, Imaniah; Aju, Irma Rustini; Praharsi, Yugowati; Novianarenty, Eky
Jurnal Teknologi Maritim Vol. 8 No. 2 (2025): Jurnal Teknologi Maritim
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35991/jtm.v8i2.73

Abstract

Pelatihan digital marketing pada dua puluh lima ibu rumah tangga anggota paguyuban Pos Pendidikan Anak Usia Dini (PAUD) Terpadu (PPT) Tunas Mulia Keputih Surabaya perlu dievaluasi untuk melihat tingkat pemahaman peserta setelah diberikan pelatihan. Tujuan penelitian ini untuk melihat perubahan tingkat pemahaman peserta terhadap materi pelatihan setelah diberikan pelatihan serta melihat perbedaan rerata dari nilai pre-test dan post-test. Peserta diberikan pre-test dan post-test sebagai langkah awal untuk melihat efektivitas pelatihan. Nilai pre-test dan post-test diuji dengan wilcoxon signed rank test untuk melihat perbedaan rerata setelah sebelumnya dilakukan uji normalitas. Berdasarkan uji normalitas dengan shapiro wilk, diperoleh nilai p-value kurang dari 0.05 sehingga disimpulkan nilai pre-test dan post-test tidak berdistribusi normal. Nilai rata-rata post-test mengalami kenaikan sebesar 5.11% dari nilai rata-rata pre-test yang mengindikasikan ada peningkatan pemahaman peserta setelah diberikan pelatihan. Berdasarkan uji wilcoxon signed rank test memberikan hasil bahwa nilai p-value lebih dari 0.05 sehingga disimpulkan tidak terdapat perbedaan signifikan terhadap nilai rerata peserta baik sebelum dan setelah diberikan pelatihan.