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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) JURNAL MANAJEMEN DAN AKUNTANSI DINAMIKA DOTCOM Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Kurios Jurnal Manajemen dan Bisnis PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Manajemen Dirgantara Jurnal ABM Mengabdi Jurnal Akuntansi dan Keuangan Indonesia
Evi Maria
STIE Malangkucecwara
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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PENERAPAN QUANTITATIVE STRATEGIC PLANNING MATRIX (QSPM) UNTUK PENENTUAN ALTERNATIF STRATEGI PADA STIE MALANGKUÇEÇWARA MALANG Maria, Evi
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 2 (2013)
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract

Abstract: The objective of this research is to examine strategy formulation and implementation at STIE Malangkuçeçwara, through the internal and external factors that influence universities competition changing. Moreover, it is to find out strategy alternative using QSPM method. Method of this study is case study. Internal and external factors that used by STIE Malangkuçeçwara have changed, that is why a new  formulation is needed. The research used IFE and EFE matrix, TOWS matrix, IE matrix and QSPM matrix that resulted vary strategies for STIE Malangkuçeçwara. Based on QSPM method, market penetration should be implemented by STIE Malangkuçeçwara, because it has highest score that able to make the organization stable and increase the market . Moreover, based on internal factor strategy, the shorter period for graduates to acquire the first occupation, indicates graduates have good quality. As a consequence, stakeholder’s trust is very high. Keywords : IFE, EFE, TOWS, QSPM.
PENGARUH KEBIJAKAN HUTANG TERHADAP GROWTH OPPORTUNITY, KEPUTUSAN INVESTASI DAN NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI INDEX LQ 45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2015 Maria, Evi
DINAMIKA DOTCOM DINAMIKA DOTCOM VOL 10 NO 2 TAHUN 2019
Publisher : DINAMIKA DOTCOM

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Abstract

One of the company's main goals is to maximize company value. Company value is an investor's perception of the level of company success that is often associated with stock prices. This research aims to analyze the influence of debt policy toward growth opportunity, investment decisions, and company value. Moreover, this researching on companies listed on the LQ 45 Index on the Indonesia Stock Exchange for the period 2012-2015. The analysis method used structural equation analysis / SEMPLS with the help of SmartPLS version 2 software. The results of this research indicate that debt policy has a significant influence partially toward growth opportunity with a t-statistic value of 4,453136 (> 1.96). However, debt policy has not a significant influence on firm value with a t-statistic value of 1.387508 (<1.96). And also, Growth Opportunity has a significant influence partially toward firm value with a t-statistic value of 3.286849 (> 1.96). While Growth Opportunity has not a significant influence on investment decisions with a t-statistic value of 0.277165 (<1.96).Investment decisions have a significant influence partially on firm value with a t-statistic value of 4.175537 (> 1.96). The coefficient of determination (R2) of debt policy towards growth opportunity, investment decisions, and company value is 0.040; 0.001 and 0.349.Keywords: debt policy, growth opportunity, investment decisions, and company value
PENINGKATAN PRODUKTIFITAS PENGUSAHA MIKRO TAHU SUKUN MALANG Maria, Evi; Kadarusman, Kadarusman; Irawati, Rina
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 3 No 2 (2019)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.71 KB) | DOI: 10.37303/peduli.v3i2.107

Abstract

Abstract: In addition to being known as the city of Malang chips tempe and fruit chips, also known as tofu which is commonly referred to by the community as "Breadfruit Tofu". Sukun is the name of one of the sub-districts in Malang, which consists of several villages including Sukun and Tanjungrejo. In the Sukun village there is a tofu industry that is quite large, namely "Tahu 73". Tofu is what is known by the people of Malang as "Tahu Sukun". In Tanjungrejo village, which is located next to Sukun village, there are several tofu entrepreneurs who are still on a micro scale or still in the form of a home industry. Tofu entrepreneurs in Tanjungrejo village are hereditary activities and are a source of income. The establishment of this tofu business aims to meet the daily needs of partners and in the future to create broader employment opportunities for the surrounding community. The problems faced by Mitra Uasha are that the milling tools and machinery are not feasible, many are porous, filtering tools are very simple, production sites are not clean, plastic tubs for tofu and for sale are already many that are not feasible, as well as for the kegs and knowledge very limited regarding bookkeeping and management of its business management because its human resources are still very low. To achieve these goals and targets in the implementation of the PKM program carried out with a family approach so that there is strong cooperation with partners, training and assistance in making simple bookkeeping, marketing and entrepreneurship, training in product innovation based on tofu and monitoring Keyward: microbusiness, tofu
Peningkatan Pendapatan Pedagang Siomay Widanarni Pudjiastuti; Evi Maria
Jurnal ABM Mengabdi Vol 4 (2017): Desember
Publisher : STIE Malangkucecwara

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Abstract

Siomay is one of alternative food besides rice, snacks / distractions such as rujak, batagor which is now an alternative that is a trend and popular community, especially young people. Partners of this IbM program are the father of Suparwan and Sudarsono. The problem was from the aspect of production is the availability of raw materials influenced by weather factors and equipment to process raw materials that have not been adequate. While from the aspect of managerial capability is the labor that is only done alone and the ability to process and perform financial records. The solution given to partners for production aspects is the provision of equipment to store the main raw materials, especially fish (frezeer) so that the main raw materials are always available and not depending on the weather, milling and mixing of raw materials. It is also proposed to add manpower that serves to assist the production process and to open a new place of business. For the managerial aspect that is given training on the layout of the place of production, entrepreneurship and marketing and recording of simple financial statements. It is expected that with this IbM program, the two partners can increase sales turnover, bringing the impact of the growing siomy traders that become partners can create new jobs, so they can compete with similar business.
DEBT TO TOTAL ASSET RATIO, DEBT TO EQUITY RATIO, AND COMPANY’S VALUE WITH ROA AS MEDITATION Evi Maria; Lidia Andiani
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 1 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT JUNI 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i1.200

Abstract

This study analyzes the effect of debt to asset ratio (DAR) and debt to equity ratio (DER) with price earning ratio (PER) and profitability as measured by return on assets (ROA) as the mediating variable. The research was conducted in mining sector companies on the Indonesia Stock Exchange (BEI) with a population of 50 companies. Sampling was done by using purposive sampling method, which takes into account the availability of data during the observation period, namely 2016 - 2019, so 19 companies were selected. The collected data were analyzed using eviews 10. The results of the analysis show that DER has no direct effect on ROA, DAR has a significant and negative effect on ROA, so that increasing DAR will reduce ROA. DAR and DER do not directly affect PER. ROA directly has a positive and significant effect on PER. ROA is not proven to be a variable that mediates the effect between DER, DAR and PER
Profitabilitas, Leverage Dan Nilai Perusahaan Dimediasi Tax Avoidance Erika Ikmaliyah; Evi Maria
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 5 No. 1 (2021): April
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.742 KB) | DOI: 10.23887/jppsh.v5i1.32149

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan leverage terhadap nilai perusahaan dengan penghindaran pajak sebagai variabel mediasi. Penelitian ini dilakukan di Bursa Efek Indonesia (BEI). Populasi pada penelitian ini adalah perusahaan Manufaktur di Sub-Sektor Barang Konsumsi sebanyak 56 perusahaan dengan purposive sampling yang diperoleh oleh 20 perusahaan dengan waktu pengamatan tahun 2016-2018 sehingga diperoleh 60 sampel. Metode pengumpulan data menggunakan metode non tes dengan kuesioner. Teknik analisis data dengan analisis jalur menggunakan program WarpPls 6.0. Hasil penelitian ini menunjukkan pengaruh antara profibalitas yang diproksi dengan ROA dengan nilai perusahaan yang diproksi dengan PBV diperoleh nilai coefficient path sebesar 0.84 dengan nilai p sebesar 0.001 kurang dari 0.05. nilai path coefficient tax avoidance sebagai variabel mediasi pengaruh antara profitabilitas dengan nilai perusahaan adalah sebesar – 0.07 dengan nilai probabilitasnya (p) = 0.224 > 0.05. Dapat disimpulkan profitabilitas dan leverage berpengaruh terhadap nilai perusahaan dengan penghindaran pajak sebagai variabel mediasi
Mengembangkan Desa Wisata Kreatif Perdamaian Sebagai Upaya Menghadirkan Shalom di tengah Ancaman Disintegrasi Bangsa Supratikno, Agus; Hudiono, Rini Kartika; Maria, Evi; Suharyadi, Suharyadi
KURIOS (Jurnal Teologi dan Pendidikan Agama Kristen) Vol 6, No 2: Oktober 2020
Publisher : Sekolah Tinggi Teologi Pelita Bangsa, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30995/kur.v6i2.228

Abstract

This paper is an analytical study of the "Peace Creative Tourism Village" initiated by the Creative and Peace Srumbung Gunung Society (CPSS). The analysis is carried out using sustainable tourism theory and socio-theological perspective through exploring the meaning of shalom. Srumbung Gunung Hamlet has the potential, both physically and non-physically, to be developed into a Peace Tourism Village. The physical potential of Srumbung gunung hamlet includes beautiful mountain views, traditional arts, and historical sites. Meanwhile, the non-physical potential is having local traditions and culture, having local wisdom, still living the values of harmony and mutual cooperation in the plural Srumbung Gunung community. All of these potentials are synergized into the capital to build a peace tourism village with an emphasis on the dimension of peace as its branding. The research results show that DWK "P" can be a model for a tourist village to bring peace (shalom) in the midst of the threat of national disintegration. Abstrak Tulisan ini adalah kajian analisis “Desa Wisata Kreatif Perdamaian” yang diinisiasi oleh Creative and Peace Srumbung Gunung Society (CPSS). Analisis dilakukan dengan menggunakan teori sustainable tourism dan perspektif sosio-teologis melalui menggali makna shalom. Dusun Srumbung Gunung mempunyai potensi, baik secara fisik maupun non-fisik untuk dikembangkan menjadi Desa Wisata Perdamaian. Potensi fisik yang dimiliki dusun Srumbung Gunung, antara lain pemandangan pegunungan yang indah, kesenian-tradisional, dan situs-situs bersejarah. Sedangkan potensi non-fisiknya adalah memiliki tradisi dan budaya lokal, memiliki kearifan lokal, masih hidupnya nilai-nilai kerukunan dan kegotongroyongan dalam masyarakat Srumbung Gunung yang plural. Semua potensi tersebut disinergikan menjadi modal untuk membangun desa wisata perdamaian dengan penekanan pada dimensi perdamaian sebagai branding. Hasil analisis menunjukkan, DWKP dapat menjadi salah satu model desa wisata sebagai sebuah upaya untuk menghadirkan damai (shalom) di tengah-tengah ancaman disintegrasi bangsa.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Heni Putriyanti; Evi Maria
Jurnal Manajemen Dirgantara Vol 15 No 1 (2022): Jurnal Manajemen Dirgantara, Juli 2022
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.884 KB) | DOI: 10.56521/manajemen-dirgantara.v15i1.581

Abstract

Penghindaran pajak merupakan usaha dalam melakukan peringanan beban pajak suatu perusahaan dan tidak melanggar undang-undang tetapi merugikan bagi negara. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, dewan komisaris independen, dan komite audit terhadap penghindaran pajak dengan dimoderasi oleh ukuran perusahaan pada perusahaan pertambangan yang terdaftar di BEI pada tahun 2017-2019. Penelitian ini akan mengukur penghindaran pajak dengan menggunakan Cash Effective Tax Rate (CETR), sedangkan untuk menentuan sampel menggunakan metode purposive sampling. Jumlah sampel yang terpilih adalah 19 perusahaan. Analisis regresi linier berganda dipilih sebagai alat untuk mengananlisis data penelitian. Hasil dari penelitian=membuktikan_bahwa kepemilikan instirusional dan dewan komisari independen tidak berpengaruh terhadap penghindaran pajak, komite audit berpengaruh negatif terhadap penghindaran pajak, sedangkan ukuran perusahaan tidak dapat memoderasi baik kepemilikan institusional, dewan komisaris independen maupun komite audit terhadap penghindaran pajak.
EKSPLORASI KESEMPATAN UNTUK MELAKUKAN FRAUD DI PEMERINTAH DAERAH, INDONESIA (EXPLORATION OPPORTUNITIES TO COMMIT FRAUD IN LOCAL GOVERNMENTS, INDONESIA) Maria, Evi; Halim, Abdul; Suwardi, Eko; Miharjo, Setiyono
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to explore the opportunity factors to commit fraud in local governments, Indonesia. The study samples were 785 local governments in Indonesia that had been audited by the Audit Board of the Republic of Indonesia in 2012 and 2013 fiscal years. Data were analyzed using factor analysis and logistic regression analysis. This study found that the opportunity to commit fraud in local governments, Indonesia could be measured using sub-districts, total assets, population, and capital expenditure variables. Additional test results found opportunity factor statistically significant affected the probability of fraud cases in local governments, Indonesia. This research only focuses on exploring the opportunity factor for fraud, in terms of ineffective monitoring and has not explored the opportunity factors that encourage fraud in terms of industrial nature and organizational structure
Analisis Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Harga Saham Melalui Profitabilitas Perusahaan Evi Maria; Yosefine Elisabeth
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 15 No 2 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.2 September 2022
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i2.381

Abstract

The purpose of this research aims to see the effect of green accounting and environmental performance on stock prices through the mediation of profitability. The object of this research is mining companies listed on the Indonesian Stock Exchange and actively participating in the Program Penilaian Peringkat Kerja Perusahaan (PROPER) in the year 2015-2019 using the purposive sampling technique. This research uses secondary data, that is annual report and a financial report obtained from the website www.idx.co.id and environmental performance reports from the PROPER rating publication in the Keputusan Menteri Lingkungan Hidup dan Kehutanan. This research uses statistical analysis method Partial Least Square (PLS) with WarpPLS 6.0 software. The result of this research are: green accounting has negative but not significant effect on profitability, environmental performance has positive and significant effect on profitability, green accounting has positive and significant effect on stock price, environmental performance has negative and significant effect on stock price, profitability has positive and significant effect on stock price, green accounting has negative but not significant effect on stock price through profitability, environmental performance has positive and significant effect on stock price through profitability
Co-Authors Abdul Halim Edi Suharyadi Eko Suwardi Erika Ikmaliyah Heni Putriyanti Kadarusman . Lidia Andiani Rina Irawati Rini Kartika Hudiono Setiyono Miharjo Supratikno, Agus Widanarni Pudjiastuti Yosefine Elisabeth