E-Journal STIE AAS Surakarta (Sekolah Tinggi Ilmu Ekonomi)
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SOSIALISASI KEWIRAUSAHAAN DIGITAL UPAYA PENINGKATAN INCOME PENERIMA KPR SUBSIDI DI PAGUYUBAN CITRA MAYANG ASRI
Full text linkMany citizens have not utilized technology to be more productive in developing skills in the field of entrepreneurship. The purpose of the socialization program to the community is expected to provide motivation and offer opportunities for entrepreneurship by utilizing digital technology and providing knowledge on how to start and develop a digital business so that it can increase household income in the Citra Mayang Asri community. The method used in this service begins with identifying needs and interests related to digital entrepreneurship, then lectures and discussions are carried out in understanding digital entrepreneurship, and finally evaluating activities to determine the level of understanding of participants. The results of this dedication showed a positive response and succeeded in achieving the main goal. The high enthusiasm and commitment of participants to start a digital business is the main indicator of the success of this activity
Dampak Profitabilitas, Leverage, dan Company Size terhadap Praktik Penghindaran Pajak di Perusahaan Teknologi yang Terdaftar di BEI
No full textThis research examines the influence of profitability, leverage, and firm size on tax avoidance practices. The study centered on 12 manufacturing firms in the technology sector, chosen via purposive sampling, covering the period from 2021 to 2023. The analysis utilized secondary data extracted from yearly financial statements and employed multiple linear regression techniques. Findings reveal a significant positive correlation between profitability and tax avoidance strategies. However, the study found no substantial effect of leverage or firm size on tax avoidance behaviors
The Relationship Digital Literation on Sustainability Report Disclosure : Case in Indonesia Company listed Stock Exchange Market
No full textSustainability reports are reports that contain corporate responsibility in economic, social and environmental aspects. The purpose of this study is to empirically examine the determinant factors that influence the disclosure of sustainability reports. This study examines the effect of company size, profitability, social media, and industry type on sustainability report disclosure. This study used a sample of 128 manufacturing companies with a total of 284 units of data analysis. This research is a quantitative study that uses secondary data. In the research method used descriptive and inferential analysis through panel data regression analysis and moderated regression analysis (MRA) using Eviews 12 software. The results showed that profitability and social media have a positive and significant effect on sustainability report disclosure. Company size has no effect on sustainability report disclosure. Furthermore, the type of industry as a moderating variable is not able to strengthen the influence between independent variables on sustainability report disclosure
DETERMINATION OF FACTORS AFFECTING CAPITAL STRUCTURE (EMPIRICAL STUDY ON INDUSTRIAL SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2021-2023)
No full textCapital structure is a comparison between total debt and capital itself. This research aims to analyze the determination of factors that influence the capital structure of industrial sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique used in this research was purposive sampling and 57 samples of observation data were obtained, using the SPSS version 2025 program. The analytical method used was multiple linear regression analysis. The research results provide empirical evidence that profitability, liquidity and asset structure influence capital structure. Meanwhile, company size and sales growth have no effect on capital structure
SKEMA INSENTIF : PRESEPSI GENERASI Z DI SURAKARTA
No full textAbstract This study aims to examine and provide empirical evidence on the effect of incentive schemes on employee performance. The study used bonuses, allowances, flexible work arrangements, and career development as components of the company's incentive schemes to employees. The unique characteristics of Generation Z, as the main drivers in optimizing Indonesia's demographic bonus, are considered in this research. This is a quantitative study with a sample comprising 148 Generation Z individuals in Surakarta. The results show that bonuses positively and significantly effect on employee performance. Allowances have a negative and significant effect on employee performance. Furthermore, flexible work arrangements positively and significantly effect on employee performance, while career development have no effect on employee performance. Â Keywords : Bonus, Allowance, Flexible Work Arrangements, Career Development, Employee Performance
PENGARUH DIGITAL MARKETING TERHADAP PENDAPATAN UMK NASABAH KSU JAFAR MEDIKA SYARIAH KARANGANYAR
No full textDinamika perekonomian nasional sangat mempengaruhi pertumbuhan ekonomi nasional, karena sektor usaha kecil dan menengah merupakan penopang utama pertumbuhan ekonomi daerah. Perekonomian daerah dan nasional bergantung pada perusahaan yang termasuk dalam kategori Usaha Mikro, Kecil, dan Menengah (UMKM). Pembiayaan merupakan salah satu tugas koperasi, yaitu menyediakan sarana penyediaan dana untuk memenuhi kebutuhan. Seperti halnya kegiatan koperasi, lembaga keuangan mikro syariah menghimpun dana dalam bentuk simpanan dan menyalurkan dana dalam bentuk pinjaman atau pembiayaan bagi usaha dengan sistem jual beli, bagi hasil atau jasa. Penelitian ini bertujuan untuk mengkaji peran koperasi syariah dalam meningkatkan pendapatan dan kesejahteraan UMKM. Penelitian ini akan melakukan kajian terhadap KSU Jafar Medika Karanganyar dan pelaku UMKM, serta akan menggunakan metode kuantitatif untuk mengumpulkan dan menganalisis data. Hasil kajian diharapkan dapat memberikan wawasan baru tentang bagaimana koperasi syariah dapat diimplementasikan dan dikembangkan untuk mendukung pertumbuhan dan kesejahteraan usaha kecil dan menengah. Penelitian ini menggunakan metode penelitian kuantitatif dengan analisis data menggunakan regresi OLS (Ordinary Least Square)
PENGARUH AKTIVITAS PEMASARAN MEDIA SOSIAL TERHADAP KESADARAN MEREK, CITRA DAN LOYALITAS MEREK PENGGUNA TELEPON GENGGAM DI INDONESIA
No full textStudi ini bertujuan untuk menguji pengaruh aktivitas pemasaran media sosial terhadap kesadaran merek, citra merek dan loyalitas merek. Populasi yang digunakan adalah pengguna handphone yang aktif menggunakan media sosial. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan kriteria pengguna telpon genggam yang terbiasa menggunakan media sosial, jumlah sampel sebanyak 227 orang. Analisis data dilakukan dengan structural equation modeling (SEM), Partial Least Square (PLS). Hasil analisis menunjukkan bahwa aktivitas pemasaran media sosial terbukti menjadi faktor yang efektif mempengaruhi citra merek dan loyalitas merek. Selain itu, ditemukan bahwa kesadaran merek dan citra merek berpengaruh signifikan terhadap loyalitas merek. Selanjutnya, kesadaran merek memiliki efek relatif terbatas pada citra merek Jadi, untuk membangun loyalitas merek, dapat berbasis pada citra merek yang baik, menciptakan kesadaran merek yang didesain melalui aktivitas-aktivitas pemasaran di media sosialKata Kunci : Aktivitas Pemasaran Media Sosial, Kesadaran Merek, Citra Merek, Loyalitas Mere
Optimalisasi Pengisian Beban Kerja Dosen (BKD) di SISTER: Pelatihan Praktis bagi Dosen Baru ITB AAS Indonesia
Full text linkTujuan kegiatan pengabdian kepada masyarakat ini adalah untuk mensosialisasikan cara pengisian Beban Kerja Dosen (BKD) di Sistem Informasi Sumberdaya Terintegrasi (SISTER) bagi dosen baru Institut Teknologi Bisnis AAS Indonesia pada semester gasal tahun akademik 2024/2025. Kegiatan ini bertajuk “Pengisian Beban Kinerja Dosen (BKD) di SISTER” dan dilaksanakan pada hari Senin, 13 Januari 2024. Peserta yang mengikuti kegiatan ini adalah sebagian dosen dari ITB AAS Indonesia. Metode kegiatan pengabdian ini menunjukkan bahwa metode yang digunakan, yaitu demonstrasi, workshop dan praktik langsung, diskusi dan tanya jawab, serta pendampingan dan evaluasi, telah berhasil membantu dosen baru ITB AAS Indonesia dalam memahami dan mengaplikasikan pengisian BKD di SISTER dengan lebih baik. Peserta dapat mengikuti langkah-langkah pengisian BKD secara sistematis melalui demonstrasi dan praktik langsung, sementara diskusi memungkinkan mereka menyelesaikan berbagai kendala teknis yang dihadapi. Pendampingan yang diberikan selama dan setelah kegiatan memastikan bahwa peserta dapat mengisi BKD secara mandiri dengan tingkat kesalahan yang minimal. Evaluasi menunjukkan peningkatan pemahaman dan keterampilan teknis peserta dalam mengelola BKD, sekaligus meningkatkan kesadaran mereka akan pentingnya pelaporan BKD sebagai bagian dari tanggung jawab akademik Kegiatan ini cukup meningkatkan pemahaman dan keterampilan dosen baru ITB AAS Indonesia dalam pengisian BKD di SISTER. Dimulai dengan demonstrasi, workshop, dan praktik langsung, peserta dibimbing untuk mengatasi kendala teknis seperti klaim data dan pemilihan kategori kinerja. Pendampingan memastikan setiap tahapan diikuti dengan baik, dan evaluasi akhir menunjukkan bahwa mayoritas peserta mampu mengisi BKD secara mandiri dengan kesalahan minimal. Selain itu, kegiatan ini meningkatkan kesadaran dosen akan pentingnya pelaporan BKD sebagai bagian dari tanggung jawab akademik sesuai Tri Dharma Perguruan Tinggi. Secara keseluruhan, kegiatan ini berhasil mencapai tujuannya dalam mengoptimalkan pengisian BKD di SISTER bagi dosen baru ITB AAS Indonesia
Kajian Empiris Pengaruh Diversitas Dewan Direksi Terhadap Kinerja Perbankan Di Indonesia
Full text linkUsers always look forward to financial reports, especially from banks. This is intended to see an overview of information on the development of profits for the companies being observed. Gender, ethnicity, educational background, age and proportion of the board of directors in a company are identical to board diversity. This study aims to determine the relationship between board diversity and banking performance in Indonesia. This study uses a descriptive analytical method. Secondary data used in this study are the financial reports of banking companies listed on the Indonesia Stock Exchange from 2016 to 2022. The data analysis method used in this study is multiple regression analysis. The dependent variable in this study is company performance as reflected in the return on assets while the independent variables in this study are board gender diversity and board expertise diversity. Based on the simultaneous test seen from the probability F value of 0.01 or less than the alpha value of 0.05, then together board gender diversity and board expertise diversity have an effect on return on assets in banking companies. The partial test on the t-test indicates that the value of the BGD variable has an effect on ROA in banking companies. This is indicated by a probability value of 0.003 or less than the alpha value of 0.05. The results of the study also stated that the regression coefficient value of BGD is positive 0.108. In addition, the results of the study showed the influence of BED on ROA of banking companies. This can be shown in the probability results of BED less than the alpha value of 5%, which is 0.005. In addition, the regression coefficient value of BED also shows a positive relationship of 0.129
FACTORS DETERMINING TAX AVOIDANCE IN ENERGY SECTOR COMPANIES IN INDONESIA
Full text linkThis study aims to provide empirical evidence on the effect of leverage, firm size, and profitability on tax avoidance, as measured by the Effective Tax Rate (ETR). The research population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The purposive sampling method is used in the sample selection, resulting in 102 observation data points. The statistical technique used is multiple linear regression analysis with SPSS. The results show that firm size and profitability do not have an impact on tax avoidance, while leverage has a negative effect on tax avoidance. This research contributes to the government, particularly as a basis for taking preventive measures to ensure that companies do not engage in tax avoidance