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All Journal Jurnal Pariwisata Pesona Sosio Dialektika Jurnal Abdidas International Journal of Management, Business and Social Sciences
Retno Kusumaningrum
Universitas Wahid Hasyim
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Public Health Social Sciences Other

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Determinan Transfer Pricing Pada Perusahaan Pertambangan Di Indonesia (Study Multy Years pada Perusahaan yang Terdaftar pada Bursa Efek Indonesia tahun 2019-2021) Retno Kusumaningrum
SOSIO DIALEKTIKA Vol 7, No 1 (2022)
Publisher : LP2M

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/sd.v7i1.6395

Abstract

This study was conducted to find out how to determine transfer pricing in mining companies listed on the IDX. The study used quantitative methods with purposive sampling, namely conditional sampling techniques. From the results of the study, it can be concluded that company size, Leverage Ratio, bonus mechanism, Intangible Assets, and Profitability partially have a significant effect on the company's transfer pricing, while Tunneling Incentives and Multinationality partially have no significant effect on the company's transfer pricing. Simultaneously, Company size, Leverage ratio, bonus mechanism, Tunneling Incentives, multinationality, intangible assets and profitability have a significant effect on the transfer pricing of Mining Companies in Indonesia which are listed on the IDX in a row during the 2015-2019 period.
Halal tourism: the approach to central java’s tourism destinations development by mean of entrepreneur orientation Ratih Pratiwi; Sofwan Baharrudin; Sapta Yulinar Maulidya; Retno Kusumaningrum
Jurnal Pariwisata Pesona Vol 7, No 2 (2022): Edisi Desember 2022
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jpp.v7i2.7608

Abstract

This study aims to analyze and explain the effect of entrepreneurial orientation (innovation and risk-taking) in encouraging the implementation of halal tourism. The predicted results suggest that this research will be useful in the development of Indonesian halal tourist destinations, as well as a starting point for future studies. The Central Java region is the location of this explanatory research. There are 516 tourist sites in Central Java that are included in this survey. In this study, 120 ODTWs from various regions in Central Java participated. To analyze the data collected from the questionnaires, a statistical approach known as Sem PLS was used. The Likert scale ranges from 1 to 5. The results of the analysis show that innovation and risk-taking have a significant positive effect on competitive advantage. innovation does not have a significant positive effect on the implementation of halal tourism but risk-taking has a significant positive effect on the implementation of halal tourism. The implementation of halal tourism has a significant effect on competitive advantage. The competitive advantage of tourist destinations can be built from innovation and the ability to take risks.
Pelatihan Pembuatan Kerajinan Tas Dari Pelepah Pisang untuk Meningkatkan Ekonomi Masyarakat Endang Sarwiningsih Setyowulan; Retno Kusumaningrum
Jurnal Abdidas Vol. 4 No. 5 (2023): October Pages 363 - 456
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v4i5.828

Abstract

Sebagai negara tropis yang kaya akan keanekaragaman hayati, pohon pisang menjadi amat rimbun tumbuh di Sebagian besar wilayah Indonesia. Sehubungan dengan tingginya pertumbuhan pohon pisang dan tingginya limbah pisang tersebut, maka pengabdi ingin memberikan sumbangsih berupa pemanfaatan ekonomi atas pemanfaatan pelepah pisang yang semula dari limbah menjadi kerajinan tas. Metode yang digunakan yakni meliputi: penyuluhan, praktik, pelatihan, dan kemitraan. Indikator keberhasilan didasarkan pada kemampuan memanfaatkan pelepah pisang menjadi kerajinan yang memiliki nilai ekonomis, peningkatan kesejehateraan keluarga diukur dari produk yang dihasilkan dapat terjual, terjalinnya kerjasama kemitraan. Adapun hasilnya adalah (1) Kelompok PKK Kelurahan Mlatiharjo telah mampu memanfaatkan pelepah pisang menjadi barang-barang kerajinan yang memiliki nilai ekonomis, (2) telah terjualnya produk yang dihasilkan, serta (3) telah terjalin kerjasama kemitraan antara PKK Kelurahan Mlatiharjo dengan Universitas Wahid Hasim Semarang. Simpulan yang dapat ditarik adalah bahwa dengan pelatihan dpaat memberikan wawasan ilmu pengetahuan dan teknologi tentang bagaimana cara mengoptimalkan pelepah pisang sebagai bahan dasar dalam pembuatan tas. Dengan adanya kegiatan pelatihan ini, diharapkan pengabdi dapat melakukan pendampingan dan kegiatan pengabdian sehingga dapat memberikan solusi dari ilmu kepakaran yang sesuai.
ANALYSIS OF THE ROLE OF KI AGENG GIRI BOARDING SCHOOL IN IMPROVING THE COMMUNITY'S ECONOMY IN GIRIKUSUMO VILLAGE Muhammad Haziq; Nur Afiatul Khusna; Fitria Rohmatika; Retno Kusumaningrum
International Journal of Management, Business, and Social Sciences Vol 2, No 1 (2023): May
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/ijmbs.v2i1.8734

Abstract

The Ki Ageng Giri Islamic Boarding School is located in Girikusumo Hamlet, Banyumeneng Village, Mranggen District, Demak Regency. Islamic boarding schools as educational institutions that are used to study Islamic religious knowledge for students. Judging from the existing phenomenon, apart from being an educational institution, the Ki Ageng Giri Islamic boarding school also plays a role in improving the economy. With the presence of Islamic boarding schools, it provides business opportunities for the surrounding community to meet the needs of students, congregation, and visitors. From there the community's economy increased with the presence of Islamic boarding schools in the community. This study aims to analyze the role of the Ki Ageng Giri Islamic Boarding School in improving the economy of the people in Girikusumo village. The research was conducted using a qualitative descriptive approach method. The results of the study prove that the Ki Ageng Giri Girikusumo boarding school plays a role in improving the economy of the people of Girikusumo Mranggen Village.
Co-Authors Endang Sarwiningsih Setyowulan Fitria Rohmatika Muhammad Haziq Nur Afiatul Khusna Ratih Pratiwi Sapta Yulinar Maulidya Sofwan Baharrudin