Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Performance : Jurnal Bisnis dan Akuntansi Economic Reviews Journal
Apriani Sujaya, Fista
Unknown Affiliation
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, DAN CSR TERHADAP PENGHINDARAN PAJAK PADA SEKTOR PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Daiva, Arya; Septiawati, Rohma; Apriani Sujaya, Fista
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4157

Abstract

Businesses in Indonesia usually utilize tax avoidance as a strategy to reduce their tax liabilities without breaking the law. This study aims to investigate the relationship between tax avoidance and capital intensity, sales growth, and Corporate Social Responsibility (CSR) in construction companies listed between 2019 and 2023 on the Indonesia Stock Exchange (IDX). This study utilizes quantitative techniques and secondary data. A purposeful sampling strategy was used to select 16 sample companies for this investigation. SmartPLS 4.0 was used to process the data. According to the research findings, tax avoidance is not significantly affected by capital intensity or sales growth. Tax avoidance is significantly affected by Corporate Social Responsibility (CSR), which suggests that businesses with greater CSR tend to have fewer tax avoidance strategies. These results have consequences for regulators creating more efficient tax laws for Indonesia's building industry.
Branding dan Digital Marketing dalam Optimalisasi Laba dan Financial Sustainability UMKM Septiawati, Rohma; Wibowo, Rivan; Apriani Sujaya, Fista; Maemunah, Mumun; Agus Ariffianto, Moch; Husenudin, Abdul
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1116

Abstract

This study aims to analyze the role of branding and digital marketing in optimizing profit and financial sustainability of Jamu Bu Bekti MSME in Karawang. This research uses a qualitative approach with observation and interview methods with the business owner. The results show that branding builds business identity and consumer trust, leading to increased sales. Digital marketing expands market reach and enhances customer engagement, thereby increasing revenue. The combination of both contributes to profit growth that supports the long-term financial sustainability of MSMEs. Therefore, branding and digital marketing are important factors in strengthening MSME competitiveness in the digital era.
Co-Authors Agus Ariffianto, Moch Daiva, Arya Husenudin, Abdul Mumun Maemunah Septiawati, Rohma Wibowo, Rivan