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PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Fabia Tiala; Ratnawati Ratnawati; M.Taufiq Noor Rokhman
Jurnal Bisnis Terapan Vol. 3 No. 01 (2019): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.102 KB) | DOI: 10.24123/jbt.v3i01.1980

Abstract

This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.
MANAGERIAL ABILITY AS AN EFFORT TO IMPROVE SME PERFORMANCE THROUGH COMPETITIVE ADVANTAGE IN THE PANDEMIC TIME COVID 19 Ratnawati Ratnawati; M. Taufiq Noor Rokhman; Yayuk Ngesti Rahayu
Jurnal Aplikasi Manajemen Vol 19, No 2 (2021)
Publisher : Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.02.12

Abstract

The purpose of this study was to investigate competitive advantage as a mediator for the influence of managerial ability on the performance of SMEs in Malang City. The population of this research is the owners of SMEs in Malang, amounting to 113,000 units engaged in food processing, handicraft, and handicraft business units. Sampling in this study using the Slovin formula with a sampling error rate of 5% obtained a total sample of 100 SMEs. The sampling method is through a random procedure (random sampling). Data analysis using Structural Equation Modeling (SEM). The results showed that there is an effect of managerial ability on the performance of SMEs in Malang City and competitive advantage can mediate the effect of managerial ability on the performance of SMEs in Malang City. Future research can analyze the networking capability variables that contribute to the competitive advantage and performance of SMEs.
PARTNERSHIP STRATEGY AND COMPETITIVE ADVANTAGE TO IMPROVE THE PERFORMANCE OF MSMEs IN THE CREATIVE INDUSTRY Ratnawati Ratnawati
Jurnal Aplikasi Manajemen Vol 17, No 4 (2019)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.04.11

Abstract

The purpose of this study is to examine the effect of partnership strategies on the performance of creative industries through competitive advantage. The population of this research is Micro, Small, and Medium Enterprises (MSMEs) in Malang City, amounting to 113,000 units in 2018 (in food processing, handicraft, agriculture, and clothing). The respondents are the owners of MSMEs because they can provide information based on the objectives of this research. The number of samples in this study was taken using Slovin’s formula, with a sampling error rate of 5%. The total number of sample obtained was 100 MSMEs. The sample was taken using random sampling method. The analytical method used was Structural Equation Modeling (SEM). The results showed that partnership strategy affects competitive advantage. Competitive advantage can mediate the effect of partnership strategy on MSME performance.
SMES’ INNOVATION OF THE MEDIATOR OF THE INFLUENCE OF THE IMPLEMENTATION OF CSR PROGRAM ON COMPETITIVE ADVANTAGE OF SMES IN MALANG Ratnawati Ratnawati
Jurnal Aplikasi Manajemen Vol 15, No 2 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.495 KB) | DOI: 10.21776/ub.jam.2017.015.02.10

Abstract

The purpose of this study is to study the effect of CSR program implementation on SME innovation as a mediator of CSR program influence of competitiveness of Competitive Small Medium Enterprises in Malang City. The analysis unit used is Small and Medium Enterprises (UKM) located in Malang City which gets CSR program from Government or Private sector of 198 SMEs, out of 460 SMEs who received assistance from the CSR program. Analytical tool used is Structural Equation Modeling (SEM). The results show that partnerships with government and private parties through CSR programs can contribute to the improvement of innovation for SMEs, through innovation of products, processes and business systems of SMEs, so as to create competitive advantage.
Improvement Of Writing Batik Skills Of Pkk Women, Tajinan Village, Kepanjen District, Malang Regency Ratnawati Ratnawati; Kustyarini Kustyarini
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2021): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.934 KB) | DOI: 10.35568/abdimas.v4i2.814

Abstract

The purpose of this service at PKK RW.06 Tajinan village, Kepanjen sub-district, Malang Regency is to empower PKK members with various activities that can improve their economy. Activities carried out by making batik from the initial process until it becomes batik cloth and processing it into skills that have economic value. The method used is by transferring knowledge to members of PKK RW.06 Tajinan village, Kepanjen sub-district, Malang Regency, covering the process of batik until it becomes a skill that is ready to be sold. and food packaging with direct assistance. Results devotion to  community train skills member of PKK RW.06 Tajinan village, Kepanjen sub-district, Malang Regency in  the resulting batik PKK members.
PEMBERDAYAAN EKONOMI KREATIF MASYARAKAT MELALUI KERAJINAN BATIK DAN PENGEMASAN PRODUK MAKANAN ANGGOTA KOPWAN INTANI DESA BULULAWANG KECAMATAN BAKUNG KABUPATEN BLITAR Endang Sungkawati; Ni Wayan Suarniati; Ratnawati Ratnawati
Conference on Innovation and Application of Science and Technology (CIASTECH) CIASTECH 2019 "Inovasi Cerdas dan Teknologi Hijau untuk Industri 4.0"
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.665 KB)

Abstract

Tujuan dilaksanakan PPDM pada anggota KOPWAN INTANI adalah, memberdayakan anggota dengan berbagai kegiatan yang dapat meningkatkan perekonomian mereka. Kegiatan yang dilakukan dengan membatik dari proses awal sampai menjadi kain batik dan mengolah menjadi ketrampilan yang mempunyai nilai ekonomis, selain itu membuat kemasan yang lebih menarik untuk dapat meningkatkan nilai jual dari produk-produk makanan anggota koperasi wanita INTANI. Sasaran berikutnya dalam kegiatan PPDM melatih promosi produk lewat media sosial.Metode yang digunakan degan mtransfer ilmu kepada anggota KOPWAN INTANI, meliputi proses membatik sampai menjadi ketrampilan yang siap dijual dan pengemasan makanan dengan pendampingan secara langsung. Hasil pengabdian kepada masyarakat melatih ketrampilan anggota Kopwan INTANI dalam membatik dan melakukan pengemasan produk-produk makanan yang dihasilkan anggota. Selain itu sistem penjualan dan promosi lewat sosial media juga dilakukan untuk menambah luasnya jaringan pemasaran.
Upaya Peningkatan Pendapatan dengan Diversifikasi Kerajinan Tangan Bahan Batik Lokal Banyuwangi Ratnawati R; Yayuk Ngesti Rahayu; M Taufiq Noor Rokhman
Idea Pengabdian Masyarakat Vol. 2 No. 03 (2022): September
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.623 KB) | DOI: 10.53690/ipm.v2i04.155

Abstract

 Batik is an Indonesian cultural heritage that must be maintained and developed, besides the development of batik craftsmen with motifs that show regional characteristics is one of the sources of income for craftsmen. Diversification of batik cloth products is a strategy to increase their sales and income.The purpose of this community service activity is to provide solutions to the problems of batik craftsmen in Banyuwangi Regency with a touch of creativity by diversifying products (handmade) based on local batik produced in addition to batik cloth and clothes (elephant oling, broken coffee, kangkung bundles, gedheg and so on). Several efforts have been made to increase production such as souvenirs, wallets, bags, tissue holders and several other products. Activities carried out in service include training in production, marketing and packaging practices at Batik Banyuwangi craftsmen. Product diversification is carried out by improving production processes, strengthening business through packaging of diversified products, training in the diversification process to produce handicraft products (bags, wallets, sandals, Banyuwangi udeng). 
PENDAMPINGAN PENGELOLAAN LIMBAH DESA GAMPINGAN Yayuk Ngesti Rahayu; M. Taufik Noor Rokhman; Ratnawati; Achmad Taufik
JA (Jurnal Abdiku) : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2022): Jurnal Abdiku
Publisher : Penerbit LPPM- STKIP PGRI Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31597/ja.v5i2.883

Abstract

Tujuan kegiatan pengabdian kepada masyarakat khususnya melakukan penyuluhan dan pemetakan permasalahan pada ibu rumah tangga dan kaum lansia warga Desa Gampingan Kacamatan Pagak Kabupaten Malang yang dalam kegiatan sehari-hari melakukan kegiatan pemilahan limbah kardus dan perca plastik. Alasan yang melatar-belakangi dilakukannya kegiatan kegiatan kepada masyarakat khususnya penyuluhan yang bertujuan untuk memotivasi dan menggali potensi para ibu rumah tangga. Metode kegiatan dengan melakukan survei awal pada obyek pengabdian, melakukan pemetakan permasalahan yang dihadapi warga dilanjutkan melakukan penyuluhan terkait dengan permasalahan dan melakukan pendampingan penyelesaian permasalah. Hasil kegiatan bahwa warga Desa Gampingan menyambut baik pengabdi, kegiatan penyuluhan direspon dengan baik dengan diminati oleh warga Desa yang mempunyai kesibukan memilah limbah. Pengabdian kepada masyarakat dapat terlaksana dengan baik tak terlepas keterlibatan pihak desa yang mampu mendukung pelaksanaan dimaksud
RELATIONSHIP BETWEEN HUMAN CAPITAL AND MSMES PERFORMANCE WITH COMPETITIVE ADVANTAGE AS A MEDIATION M. Taufiq Noor Rokhman; Ratnawati Ratnawati; Yayuk Ngesti Rahayu
Jurnal Aplikasi Manajemen Vol 21, No 1 (2023)
Publisher : Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.1.14

Abstract

The numerous batik industries in Indonesia, including the province of East Java, are evidence of the fast-paced growth of batik in that country. Batik Businesses in East Java continue to perform poorly due to management issues that are numerous and interconnected. The resource-based theory emphasizes internal elements in elucidating business strategy through competitive advantage as a variable that influences the impact of human capital on the performance of Batik SMEs in East Java. The sampling strategy used in this research was proportional random sampling, with numbered samples drawn from 140 East Javan batik SMEs. A structural equation modeling (SEM) study demonstrates how human capital affects MSMEs' performance and competitive advantage. The link between human capital and the success of batik MSMEs in East Java can be mediated by competitive advantage. Based on the research findings, suggestions are put forward for science. The results of this research can enrich references and scientific repertoire related to Resource-Based Theory and can be implemented in MSMEs who want to get good performance by owning, mastering, and utilizing intangible assets through human capital. Batik SMEs in East Java need to improve leadership skills to be more cooperative with employees and partners and improve relations between employees, partners, and consumers, for further researchers can conduct a study of the business environment and network (networking) efforts to improve the performance of MSMEs.
PEMBERIAN KREDIT USAHA MIKRO (KUR) SEBAGAI UPAYA DALAM MENINGKATKAN USAHA Ratnawati
PANGRIPTA Vol 3 No 1 (2020): Pangripta
Publisher : Bappeda Kota Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.357 KB)

Abstract

Banks have an intermediary function, namely as an intermediary for people who have excess funds to distribute to the public which adds to the funding deficit. The provision of credit is a major business of the bank, so the bank needs to provide credit to the lender as well as ensuring that this is needed for credit payments that have been received. Empowering economically disadvantaged people or the small business sector is to provide an affordable source of business funds. One financing strategy for this group is micro business credit. Distribution of People's Business Credit (KUR) for KUR Retail debtors and micro KUR debtors show the first positive effect, cooperatives and MSEs use KUR well to develop businesses. Research Objectives To study and analyze the simultaneous and partial effectiveness, supervision and coaching of credit towards improving the business of Micro People's KUR Micro Debtors of Indonesia. KUR Micro Discharge Bank Rakyat Indonesia Unit Malang City Sawojajar.