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E-JRM
Published by Universitas Islam Malang
ISSN : 23026200     EISSN : -     DOI : 10.33474
Core Subject : Economy,
Economics, Econometrics & Finance
E-JRM : Elektronik Jurnal Riset Manajemen merupakan salah satu jurnal publikasi ilmiah yang diterbitkan oleh Fakultas Ekonomi Dan Bisnis , Universitas Islam Malang dengan nomor ISSN 2302-6200 yang memiliki fokus keilmuan pada bidang Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasional Manajemen Strategi, dan Kewirausahaan. E-JRM : Elektronik Jurnal Riset Manajemen telah terindeks pada Google Scholar, Crossref, Garuda (Garba Rujukan Digital), Dimension, and registered in ICI (Index Copernicus International). Secara umum, artikel-artikel yang diterbitkan oleh E-JRM : Elektronik Jurnal Riset Manajemen merupakan karya ilmiah yang memberikan kontribusi bagi pengembangan dan penyebaran ilmu pengetahuan di bidang manajemen dan bisnis. Pembaca utama E-JRM : Elektronik Jurnal Riset Manajemen adalah akademisi, mahasiswa, praktisi, pebisnis, pemasaran, manajemen keuangan, dan mereka yang tertarik dengan manajemen dan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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PENGARUH PAJAK HIBURAN, PAJAK RESTORAN, DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA BATU (Studi Kasus Badan Keuangan Daerah Kota Batu Tahun 2016-2018) Ade Sistiayu N; Jeni Susyanti; M. Khoirul ABS
E-JRM : Elektronik Jurnal Riset Manajemen eJrm V0l. 08 No.08 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACT            The purpose of this study are: 1) To analyze the effect of Hotel Taxes on the Original Revenue of the City of Batu, 2) To analyze the effect of Restaurant Taxes on the Regional Revenue of Batu City, 3) To analyze the influence of Entertainment Taxes on the Regional Revenue of Batu City. The object used in this study is the Regional Revenue of Batu City originating from Hotel Taxes, Restaurant Taxes, and Entertainment Taxes and obtained in 2016-2018. Based on this study, it shows that here the Hotel Tax has a significant effect on the Regional Original Income of Batu, which shows the results of the Hotel Tax significance value of 0.007. The analysis of this study shows that the Tax of Hotels in Batu City has an influence on the Regional Revenue of Batu City. Restaurant Tax has a significant effect on the Regional Original Income of Batu City in 2016-2018, which shows the results of the Restaurant Tax significance value of 0.001. This analysis shows that the Restaurant Tax in Batu City has an influence on the Regional Revenue of Batu City. Entertainment Tax has a significant influence on the Regional Original Income of Batu City in 2016-2018, which shows the results of the Entertainment Tax significance value of 0.022. This analysis shows that Entertainment Tax has an influence on the Regional Revenue of Batu City.Keywords: Hotel Tax, Restaurant Tax, Entertainment Tax, Regional Original Income
ANALISIS PERBANDINGAN PENERIMAAN PAJAK PENGHASILAN (PPH) WAJIB PAJAK ORANG PRIBADI SEBELUM DAN SESUDAH KENAIKAN PENGHASILAN TIDAK KENA PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MALANG SELATAN Devita Jeniliasari; Jeni susyanti; Budi Wahono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm V0l. 08 No.08 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

 Abstract                This study analyzes the comparison of income tax payments of individual taxpayers before and after changes in income that are not taxable with research data for the year 2012-2018. This research was conducted in KPP Pratama Malang Selatan. The purpose of this study is (1) to analyze the comparison of tax revenues before and after the increase in non-taxable income (PTKP) (2) to analyze the comparison of the number of taxpayers before and after the increase in non-taxable income (PTKP). The research of this paper uses analytical techniques such as comparative analysis. The data needed in this study are the amount of tax revenue, the number of taxpayers, and the list of non-taxable income, for the past seven years. The analytical method used is Statistical Product and Service Solutions (SPSS) version 2.1. The analytical method used in this study includes descriptive statistics, normality tests, hypothesis testing.                The results of this study indicate that the amount of tax revenue is different but not significant before and after the change in income is not taxable. While the number of taxpayers shows that there are differences in the number of taxpayers before and after changes in income are not taxable. The existence of a difference in the form of an increase in the number of taxpayers before and after changes in non-taxable income (PTKP) can be due to an increase in income not taxable will result in a decrease in the level of tax revenue. Keywords: Tax revenue, taxpayer, non-taxable income (PTKP).
PENGARUH GOOD CORPORATE GOVERNANCE, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Perdagangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Esti Dewi Purwati; Ronny Malavia Mardani; Budi Wahono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm V0l. 08 No.08 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

 ABSTRACTThe purpose of this study was to determine the effect of good corporate governance, funding decisions, and dividend policies on the value of the company in trading companies listed on the Indonesia Stock Exchange for the period 2015-2017, namely as many as 62 companies. The sample selection uses a purposive sampling method where samples are taken based on certain criteria, so that 20 trading companies are listed on the Indonesia Stock Exchange in 2015-2017. The data analysis technique in this study uses descriptive analysis, classic assumption test, multiple linear regression test, hypothesis test and coefficient of determination using the SPSN version 14 software. The measurement instrument used to measure good corporate governance is the Independent Board of Commissioners (DKI), for funding decisions is Debt to Equity Ratio (DER), for dividend policy is the Dividend Payout Ratio (DPR), and for company value using Price Earning Ratio (PER). The results of this study indicate that: 1) good corporate governance has a positive and significant influence on firm value. 2) funding decisions have a negative and significant influence on company value. 3) dividend policy has a positive and significant effect on firm value.Keywords: Good Corporate Governance, Funding Decisions, Dividend Policy and Company Value
PENGARUH SERVICE PERFORMANCE TERHADAP LOYALITAS NASABAH DENGAN TRUST SEBAGAI VARIABEL MODERATING (Studi Pada Nasabah Koperasi Iqtishod Unisma) I’anatul Hasanah; N. Rachma; M. Hufron
E-JRM : Elektronik Jurnal Riset Manajemen eJrm V0l. 08 No.08 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

  ABSTRACT         Customers can easily reach or meet the right parts in the company to fulfill their interests and providing services quickly and reliably will make customers loyal to the company is a form of good service. The se  rvice performance provided is the most important performance by the company for consumer or customer trust. Companies must pay attention to important things for consumers, so that they feel the trust as expected. The main thing in loyalty is trust, willingness to act without immediately calculating costs and benefits. In addition, loyalty also provides a huge advantage for the company, because it affects the pattern of customer purchases and line recommendations given by customers to others.               His study aims to determine service performance has a direct effect on customer loyalty with trust as a moderating variable. The objectives of this research are: a) To find out and analyze the influence of service performance on customer loyalty of Koperasi Iqtishod Unisma. b) To find out and analyze the influence of service performance interactions with trust as a moderating variable towards customer loyalty to the Cooperative Iqtishod Unisma.               This type of research is used quantitatively. The method of collecting data uses a questionnaire. The population in this study took from data obtained from unismatic iqtishod cooperatives as many as 393 customers who were active in May - June with a sample of 80 respondents in this study. The analytical method used with instrument test, classical assumption test and MRA (moderated regression analysis) using SPSS 21 tools. The results in this study indicate that service performance has a positive and significant effect on customer loyalty with a value (sig. 0,000) and there is an interaction between service performance and trust as a moderating variable affecting customer loyalty with a value (sig. 0,000). Keyword: Service performance , Trust,  Loyalitas
PENGARUH BUDAYA ORGANISASI, LINGKUNGAN KERJA DAN MOTIVASI TERHADAP KINERJA PENGURUS UAM FEB UNISMA 2019 Ahmad Zaki Azzuhairi; Hadi Sunaryo; A. Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm V0l. 08 No.08 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACTThis study aims to determine the effect of organizational culture, work environment and motivation on the administrators of UAM FEB UNISMA, in this study the sample is the management of UAM FEB UNISMA, collecting data using questionnaires to administrators, analysis of the data used is validity test, reliability test, normality test , multiple linear analysis, statistical test f and statistical test t, the results of this study have a significant positive effect on organizational culture, work environment and motivation on the performance of UAM FEB UNISMA administrators, there is a significant influence of organizational culture on the performance of UAM FEB UNISMA administrators, there is a significant influence work environment towards the performance of UAM FEB UNISMA administrators, there is a significant effect of motivation on the performance of UAM FEB UNISMA administrators. Keywords: Organizational culture, Work environment, Motivation, the performance.
PENGARUH NET PROFIT MARGIN, EARNING PER SHARE, DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN RETAEL TRADE YANG TERDAFTAR DI BURSA EFEK DI INDONESIA PERIODE 2015-2017. Viqi Hendro Fahtoni; Ronny Malavia Mardani; Budi Wahono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm V0l. 08 No.08 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACTThis study aims to test and analyze the effect of Net Profit Margin, Earning Per Share and Return On Equity on Ritael Trade companies that are listed on the Indonesia Stock Exchange during the 2015-2017 Period. The population that is the object of this research are all Ritael Trade Companies Registered on the Indonesia Stock Exchange during the period 2015-2017, namely 25 companies. The sampling technique used a purposive sampling method, so that it obtained 14 companies. Data analysis in this study uses SPSS version 16. The data testing techniques used in this study include normality test, classic assumption test and multiple linear regression analysis, and testing the research hypothesis.The results of the analysis show that Net Profit Margin (NPM) and Return On Equity (ROE) have a negative but not significant effect on stock prices. While Earning Per Share (EPS) partially has a positive and significant effect on stock prices. Keywords: Net Profit Margin, Earning Per Share, and Return On Equity. 
PENGARUH KUALITAS PRODUK, KUALITAS PELAYANAN, HARGA, DAN LOKASI TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN SEBAGAI VARIABEL INTERVENING. (Studi Kasus pada Pelanggan ayam uleg cak abit) Ismatul Ummah; N. Rachma; M. Hufron
E-JRM : Elektronik Jurnal Riset Manajemen eJrm V0l. 08 No.08 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACT         In Indonesia, culinary was very developed and attracted by millennial in this era. Every year, there are many culinary is also a business that grows up that greatly with a variety of distinctive features and various variations since presentation and taste. Based on consumer needs and culinary development at this time also moving forward along the demands of market needs. The number of culinary is very much appreciated from domestic and abroad, this shows that the culinary business sector is experiencing very positive growth, especially in Malang. Furthermore, it is necessary to know what factors influence the level of customer satisfaction that business people can meet customer satisfaction. This present study aims to the effect of variable product quality, service quality, location price and satisfaction on customers' loyalty at the Ayam Uleg Restaurant.  The population costumers of Ayam Uleg. The present study used 100 people as the sample.  The data collection got from distributing questionnaires with purpose sampling techniques. The present study used Path Analysis, where Product Quality is X1, service quality X2, price (X3) location (X4) Y loyalty and satisfaction Z as the analyzed the data. The results of this study indicate that there is a positive and significant relationship between Product Quality, service quality, price and Location of Customer Loyalty through Satisfaction as an Intervening Variable. Keywords: Product Quality, Service Quality, Price, Location, Loyalty, Satisfaction.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Pada Perusahaan Food and Beverage yang Terdaftar di BEI Periode 2015-2017) Any Tafriha Ferriyanti; Ronny Malavia Mardani; Budi Wahono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm V0l. 08 No.08 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACTThis study aims to test and analyze the effect of Profitability, Company Growth and Capital Structure on Firm Value. The population and sample are all Food and Beverage Companies that are Registered on the Stock Exchange for the 2015-2017 Period. Data analysis in this study using SPSS version 20. The sampling technique of this study using purposive sampling method and data testing techniques used in this study include normality test, classic assumption test and multiple linear regression analysis, and testing the research hypothesis. The results of this study that Profitability have a significant positive effect on firm value. Company growth has a positive and insignificant effect on firm value. Capital structure has a significant positive effect on firm value.            The results of this study indicate that: (1) profitability has a positive effect on corporate value., (2) company growth has a positive effect on corporate value and (3) capital structure has a positive effect on corporate value.Keywords: Profitability, Company Growth, Capital Structure and Corporate Value. 

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