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Niki Puspita Sari
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Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Published by Universitas Islam Raden Rahmat Malang
ISSN : 25024094     EISSN : 2598781X     DOI : https://doi.org/10.36636/dialektika
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Dialektika adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Raden Rahmat Malang. Jurnal ini memiliki spesifikasi sebagai media untuk mengkomunikasikan hasil-hasil penelitian dan pemikiran konseptual yang berkaitan dengan bidang Ekonomi dan Ilmu Sosial. Jurnal ini terbit berkala setiap enam bulan sekali pada bulan Februari dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 233 Documents
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Analisis Kepuasan Terhadap Konsumen Waroeng Steak And Shake Kota Malang Karunia Setyowati Suroto; Jatmiko Setiaji; Anung Prasetyo Nugroho; Ariani Trisna Murti
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7841

Abstract

This study aims to analyze and empirically prove the effect of product quality, price, service quality, and convenience on customer satisfaction at Waroeng Steak and Shake in Malang City. The main focus is to identify the most contributing determinants in shaping positive customer experiences amidst intense competition in the culinary industry. A quantitative approach with a survey method was employed , using purposive sampling of 100 active customers. This sample size meets the statistical power criteria for regression analysis in the context of consumer behavior research. Data were analyzed using multiple linear regression. The results indicate that partially and simultaneously, product quality, price, service quality, and convenience have positive and significant effects on customer satisfaction. The findings reveal that service quality is the most dominant factor in increasing customer satisfaction, followed by convenience, price, and product quality. The coefficient of determination (R2) of 70.3% shows that this model has high predictive ability in explaining variations in customer satisfaction.    
Determinan Tax Avoidance pada Perusahaan Manufaktur: Peran Komisaris Pejabat/Mantan Pejabat, Leverage, Konsentrasi Pelanggan, dan Kepemilikan Institusional Andre Nugroho; Desta Dwi Ramadhan; Riska Lailatul Fitri; Aisha Salsabila; Muhammad Islam Izzatii; Arif Nugrahanto
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7893

Abstract

This study examines the effects of politically connected commissioners (current or former government officials), leverage, customer concentration, and institutional ownership on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using a quantitative approach with Panel-Corrected Standard Errors (PCSE) and purposive sampling, the final sample comprises 56 firms (280 firm-year observations). The findings indicate that leverage significantly increases tax avoidance, and the presence of commissioners who are current or former government officials further amplifies firms’ propensity to engage in tax avoidance. In contrast, institutional ownership significantly promotes tax compliance, while customer concentration has no significant effect on tax avoidance. Therefore, tax supervision and governance should be prioritized for firms with high leverage and strong political connections, as they are more prone to engage in tax avoidance.
T Transformasi Peran KOPPONTREN dalam Membangun Kemandirian Ekonomi Pesantren: Analisis Model Bisnis dan Tata Kelola Berkelanjutan Zain Zain; Aunur Rofiq; Segaf Segaf
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.8525

Abstract

Islamic boarding schools (pesantren) in Indonesia face economic independence challenges due to reliance on traditional donative funding. The urgency of this study lies in the limited holistic research on Islamic Boarding School Cooperatives (KOPONTREN) as a strategic solution to address this gap and strengthen community-based sharia economy. This research aims to analyze the institutional transformation of KOPONTREN as a hybrid institution in building pesantren economic independence through a descriptive qualitative approach with thematic content analysis of 41 relevant academic references (2000–2025) on pesantren economy, sharia cooperatives, and Islamic governance. The findings indicate that KOPONTREN evolves as an adaptive response to modernization, functioning as a hybrid institution integrating Islamic values, modern management practices, business model innovation (agribusiness, education, social finance), and sustainable governance principles. This study contributes a conceptual synthesis model with four pillars, affirming KOPONTREN as a driver of people’s economy and a strategic instrument for long-term pesantren resilience.

Page 24 of 24 | Total Record : 233

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