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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Sosiohumaniora JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Riset Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Jurnal Riset Terapan Akuntansi Dinasti International Journal of Management Science Jurnal Ekonomi Manajemen Sistem Informasi JMB : Jurnal Manajemen dan Bisnis Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management Jurnal Akuntansi ASSET: Jurnal Manajemen dan Bisnis Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Management and Entrepreneurship Research Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Manajemen dan Inovasi (MANOVA) Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science Majalah Ilmiah Manajemen dan Bisnis Borobudur Management Review Indonesian Journal Economic Review (IJER) Ranah Research : Journal of Multidisciplinary Research and Development West Science Business and Management Baktimu : Jurnal Pengabdian Kepada Masyarakat Multidisciplinary Indonesian Center Journal Jurnal Riset Multidisiplin Edukasi Jejak digital: Jurnal Ilmiah Multidisiplin Baktimu : Jurnal Pengabdian Kepada Masyarakat Cirebon International Journal of Economics and Business Indonesia Economic Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Altifani Journal: International Journal of Community Engagement Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah DIMASEJATI:Jurnal Pengabdian Kepada Masyarakat
Jufri, Ali
Fakultas Ekonomi, Universitas Muhammadiyah Cirebon
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Pengaruh Keragaman Dewan terhadap Kinerja Perusahaan (Studi Kasus Pada Bank Capital) Bhenu Artha; Ali Jufri; Imam Hadiwibowo; Sinta Manggala
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 5, No 2 (2021): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v5i2.785

Abstract

Financial performance is an analysis conducted to see the extent to which a company has implemented by using financial implementation rules properly and correctly. Company performance is a description of the financial condition of a company which is analyzed with financial analysis tools, so that it can be known about the good and bad financial condition of a company that reflects work performance in a certain period. This study aims to determine the effect of board diversity on company performance, especially Bank Capital for the period December 2012-December 2019. The results of the analysis show that there is no effect of board diversity on ROA and ROE at Bank Capital for the period December 2012-December 2019. There is no effect of board diversity on ROA and ROE. Bank Capital's performance is due to the percentage of female directors not reaching 50% in the board of directors so that their contribution does not have much influence on the company's strategic decisions.Keywords: Board Diversity, ROA, ROE
Peran Kontrak Psikologis Menuju Perilaku OCB Dimediasi Oleh Kepuasan Kerja Nopita Nopita; Ali Jufri; Imam Hadiwibowo
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 6, No 2 (2022): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v6i2.1389

Abstract

Kontrak psikologis merupakan hubungan kewajiban timbal balik antara karyawan dengan perusahaan, dan meliputi relational, transactional, dan balanced. Kepuasan Kerja didefinisikan sebagai perasaan positif tentang pekerjaan seseorang yang merupakan hasil dari sebuah evaluasi terhadap karakteristik pekerjaan yang meliputi pekerjaan itu sendiri, upah, peluang promosi, pengawasan, rekan kerja, dan lingkungan kerja. Karyawan dengan kepuasan kerja yang tinggi merupakan aset penting yang harus diperhatikan oleh perusahaan karena dapat menunjukkan sikap atau perilaku positif terhadap perusahaan yaitu perilaku kewarganegaraan dalam organisasi. Ketidakpuasan karyawan umumnya muncul dalam bentuk keluhan atas perlakuan organisasi, antara lain keluhan atas perlakuan atasan terhadap bawahan atau keluhan atas fasilitas yang disediakan oleh perusahaan dan terutama besaran upah yang diberikan perusahaan tidak memenuhi harapan dari para karyawannya. Di lain pihak, karyawan merasa telah memenuhi setiap kewajiban yang dituntut oleh perusahaan. Ketidakseimbangan antara harapan dan kewajiban tersebut dinilai sebagai bentuk tidak terpenuhinya “kontrak” psikologis yang dibangun antara pihak karyawan dan pihak perusahaan. Tujuan dari penelitian ini adalah mencari hubungan antara kontrak psikologis dan kepuasan kerja terhadap perilaku kewargaan organisasi. Penelitian ini berjenis kuantitatif deskriptif. Populasi dalam penelitian ini adalah semua karyawan PT Sohou Kikaku Indonesia Plant Cirebon dengan jumlah 63 karyawan dengan menggunakan sampel jenuh. Data yang digunakan adalah data primer dan data skunder yang dikumpulkan melalui observasi, wawancara, dan kuesioner. Skala pengukuran dalam penelitian ini menggunakan skala likert. Hasil penelitian menunjukan bahwa semakin rendahnya pemenuhan kontrak psikologis, maka semakin rendah pula perilaku kewargaan organisasi dan kepuasan kerja. Sebaliknya, semakin tingginya pemenuhan kontrak psikologis maka akan semakin tinggi pula perilaku kewargaan organisasi dan kepuasan kerja.Kata Kunci: Kontrak Psikologis, Perilaku Kewargaan Organisasi, Kepuasan Kerja
RETURN ON ASSETS SEBAGAI DETERMINAN PEMBIAYAAN MURABAHAH DAN MUSYARAKAH Bhenu Artha; Ali Jufri; Imam Hadiwibowo; Niken Permata Sari
Jurnal Riset Terapan Akuntansi Vol. 6 No. 2 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7267514

Abstract

Rasio probabilitas menjadi ukuran bagi perusahaan bagaimana level kemampuan perusahaan dalam peningkatan aset, banyak factor yang masih menarik untuk diteliti dalam peningkatan ROA. Penelitian ini bertujuan untuk mengetahui pengaruh Return On Assets terhadap pembiayaan murabahah dan Pengaruh Return On Asset terhadap musyarakah pada Bank NTB Syariah. Data dalam penelitian ini didapatkan dari data sekunder yaitu berupa laporan keuangan bulanan periode September 2019 – Maret 2022 sejumlah 31 Laporan Keuangan. Analisis data dalam penelitian ini menggunakan regresi sederhana, kemudian data tersebut diolah menggunakan software SPSS. Hasil penelitian menunjukkan bahwa ROA tidak berpengaruh terhadap pembiayaan murabahah dan musyarakah pada Bank NTB Syariah. Hal ini menunjukkan bahwa kemampulabaan aset yaitu  Return On Assets bank NTB syariah tidak mempengaruhi pembiayaan murabahah dan musyarakah. Kata Kunci: ROA, Murabahah, Musyarakah, Pembiayaan
Pengaruh investasi asing langsung terhadap emisi CO2 dan produk domestik bruto di Malta Ali Jufri; Bahri
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.3, No.2 (2022): Desember 2022
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v3i2.524

Abstract

Foreign direct investment (FDI) is a flow traditionally associated with the transfer of knowledge, technology, and management practices, and systems from the multinational company's home country to the host country. The relationship between FDI, CO2 emissions and economic growth has been explored from many aspects, as described in previous studies. The purpose of this study was to determine the effect of foreign direct investment on CO2 emissions and gross domestic product in Malta. This research using quantitative methods and uses regression analysis. The sampling method used is purposive sampling, with available data criteria. This research data is taken from the World Bank website for the period 1970-2018. The variables in this study are foreign direct investment (FDI) as independent variables, and CO2 emissions (CO2) and gross domestic product (GDP) as dependent variables. The results of data analysis show that foreign direct investment has a significant positive effect on CO2 emissions and gross domestic product in Malta. Suggestions for further research are to examine other variables related to foreign direct investment, such as exports and political aspects.
Kesiapan untuk Berubah: Self-Efficacy dan Komitmen Organisasi Cika Vanny; Ali Jufri; Imam Hadiwibowo; Khalifah Nurjannah; Puspa Dewi Yulianty
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 5 No. 2 (2022): Juli
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v5i2.879

Abstract

The extreme changes in the global environment and the emergence of the COVID-19 pandemic have created shock and readiness for individual employees and organizations to have a commitment to increase their abilities and knowledge in dealing with changes that occur. PT. Pegadain (Persero) is currently carrying out a transformation that makes every employee need to have self-efficacy and high organizational commitment to support readiness to change. This study aims to determine the effect of self-efficacy and organizational commitment on the readiness to change employees of PT. Pegadaian (Persero) Pegadaian Branch Offices in the Cirebon Region. Respondents in this study were permanent employees of PT. Pegadaian (Persero) Pegadaian Branch Offices in the Cirebon Region, amounting to 80 people. The research method used is multiple linear regression analysis. The results showed that partially thevariable self-efficacy had a positive and significant effect on the readiness to change variable, partially the organizational commitment variable It has a positive and significant effect on the readiness to change variable, and simultaneously thevariables self-efficacy and organizational commitment positive and significant effect on the variable readiness to change employees of PT. Pegadaian (Persero) Pegadaian Branch Offices in the Cirebon Region.
Pengaruh Earning Per Share, Economic Value Added, Market Value Added, Return On Equity, dan Debt to Equity Ratio Terhadap Return Saham Tjahjani Murdijaningsih; Diah Retnowati; Ali Jufri; Imam Hadiwibowo
Majalah Imiah Manajemen & Bisnis Vol 19 No 2 (2022): Majalah Ilmiah Manajemen & Bisnis (MIMB)
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55303/mimb.v19i2.159

Abstract

This study aims to determine the effect of earnings per share, economic value added, market value added, return on equity, and debt to equity ratio on stock returns of companies that are members of the IDX 30 on the Indonesia Stock Exchange. This study uses panel data regression analysis. The results of this study indicate that earnings per share and economic value added do not have a significant effect on stock returns, market value added and debt to equity ratio have a significant negative effect on stock returns, return on equity has a significant positive effect on stock returns. The implication in this study is that companies need to increase their net profit activities by streamlining costs or increasing their business activities and need to make effective management of existing capital by placing capital only for productive activities and reducing unnecessary costs. In addition, managers need to maximize the difference between the market value of the company's equity and invested equity capital by properly managing outstanding shares
Peran Individual-Psychological Characteristic dan Competence Terhadap Kreativitas Karyawan UMKM Konveksi Ali Jufri; Nurlindawati Nurlindawati; Pebi Kurniawati
ASSET: Jurnal Manajemen dan Bisnis Vol 5, No 2 (2022): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v5i2.6114

Abstract

Sumber daya manusia merupakan sumber daya, aset, dan kemampuan yang berharga, langka, tidak dapat diganti, atau tidak dapat ditiru dengan sempurna sehingga dapat menjadi sumber penting bagi keunggulan kompetetitif yang berkelanjutan serta mampu membedakan suatu kinerja. Studi ini memiliki tujuan menganalisis serta menguji pengaruh peran individual-psychological characteristic dan competence terhadap kreativitas karyawan UMKM Konveksi di Kecamatan Pabedilan dan Kecamatan Losari. Metode penelitian yang dipakai menggunakan penelitian kuantitatif dengan pendekatan deskriptif. Metode pengumpulan data berasal dari penyebaran kuesioner yang kemudian diuji dengan menggunakan aplikasi SPSS 28. Total populasi pada penelitian ini yaitu seluruh karyawan dari 9 Konveksi di Kecamatan Pabedilan dan Kecamatan Losari sebanyak 57 responden. Teknik sampel yang dipakai pada studi ini yaitu menggunakan sampel jenuh dimana seluruh populasi dijadikan sampel. Hasil studi memperlihatkan bahwa: (1) Peran individual-psychological characteristic mempunyai pengaruh yang positif dan signifikan terhadap kreativitas karyawan karyawan UMKM Konveksi di Kecamatan Pabedilan dan Kecamatan Losari (2) Competence mempunyai pengaruh yang positif dan signifikan terhadap kreativitas karyawan UMKM Konveksi di Kecamatan Pabedilan dan Kecamatan Losari (3) Peran individual-psychological characteristic dan competence mempunyai pengaruh yang positif dan signifikan terhadap kreativitas karyawan UMKM Konveksi di Kecamatan Pabedilan dan Kecamatan Losari.    
PRODUCTS AND PRICE POLICY ON CONSUMER DECISIONS TO STAY AT FAVE HOTEL BANDUNG Pebi Kurniawan; Ali Jufri
Sosiohumaniora Vol 25, No 1 (2023): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, MARCH 2023
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v25i1.42538

Abstract

Tourism plays an important role in the Indonesian economy. It provides a country’s foreign exchange, as well as financial support for building the economy. Additionally, tourism encourages business growth and employment by providing labor needs. The increased number of visitors to Indonesia has spurred significant growth in the country’s tourism industry. This can be seen from the increase of hotels, restaurants, transportation and other services that focus on tourism. Additionally, this can be seen from the increasing number of visitors in Indonesia. This research looks at how Product and Price Policy influences customers’ choices. It does this by gathering data using a SEM-PLS approach and processing 150 respondents from the Fave Hotel Bandung. The study finds that customers’ choices in favor of a particular hotel or the hotel’s price policy directly influence their decisions.
Performance of Insurance Agent Perspective of Work-Life Balance (WLB) Ali Jufri; Pebi Kurniawan; Imam Hadiwibowo; Sari Laelatul Qodriah; Ronald Swarea Rae
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 9 No. 2 (2023): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v9i2.9443

Abstract

This study explicates the aspects of work-life balance that occurred in the work environment during the Covid 19 pandemic. Covid-19 has changed the work patterns mostly carried out from home utilizing virtual media which in turn exert influence on the performances of the agent PT. BRI Cirebon Life Insurance. The quantitative method with descriptive and verification research types was applied in this study using the saturated sampling technique by employing all of the population. A total of 63 respondents of working agents at PT. BRI Cirebon Life Insurance were involved. The data analysis technique was focused on analyzing the multiple linear regression, the coefficient of determination, the simultaneous, and the partial aspects. The calculation method is supported by the use of the SPSS 25 program. The results obtained from this study pinpoint that job performances were significantly affected by each dimension of Work-Life Balance (WLB) such as the Time Balance, the Involvement Balance, and the Satisfaction Balance. In addition, those three aspects simultaneously and significantly influence the employees’ performances. At last, the findings signify that delays in awarding and the time flexibility impeded the performance of the agents. Some proposed actions are recommended to help the employees work optimally.
PENGARUH PROFITABILITAS, MANAJEMEN LABA, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Imam Hadiwibowo; Maeti Maeti; Mohammad Taufik Azis; Ali Jufri
JURNAL AKUNTANSI Vol 12, No 1 (2023): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i1.758

Abstract

Pendapatan terbesar negara Indonesia yaitu berasal dari pajak, tetapi wajib pajak khususnya perusahaan cenderung melakukan penghindaran pajak untuk meminimalkan pembayaran pajaknya. Dan ada beberapa faktor yang mempengaruhi perusahaan untuk menghindari pajak. Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya hubungan antara penghindaran pajak dengan profitabilitas, manajemen laba, dan ukuran perusahaan. Semua perusahaan di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2018 dan 2021 merupakan populasi untuk analisis ini. Metode pengambilan sampel adalah purposive sampling, dimana sampel penelitian ini adalah 22 perusahaan sub sektor makanan dan minuman periode 4 tahun berturut-turut sehingga total sampel sebanyak 88. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas dan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak. Sedangkan secara parsial manajemen laba tidak berpengaruh positif terhadap penghindaran pajak.Kata-kata Kunci: Profitabilitas, Manajemen Laba, Ukuran Perusahaan, Penghindaran Pajak
Co-Authors Abdul Muis Afiqoh Agustin Alyaa Herdina, Trizka Amirah Deya Firzanah Andre Yani, Selvia Anggun Lestari Arif Nurudin Artha, Bhenu Aryanti, Rista Puput Asep Gunawan Ayu Diah badawi - Bahri bhenu Arha bhenu Arha Bhenu Artha Bhenu Artha Bhenu Artha Bintang Rifky Ramadhan Sugiarto Chentia Maulidia Cika Vanny Dani Fachrudin Derry Wijaya Desy Ayu Krisna Murti Desy Lusiyana, Desy Dewi Suhati Dewi Yulianty, Puspa Dewi, Vinda Auralia Kesuma Diah Retnowati Diana Diana Dinda Azhari Apriliya Diva Dwi Lestari Dudung Hermawan Ernanto Ernanto Ernanto Faldi Ibrahim Fatkhuri Fatkhuri Fauzi, Mabruri Fitri Dian Perwitasari Gusman, Tania Avianda Hadiwibowo, Imam Hairul Arifqi Hermawan, Dudung Ibrahim, Faldi Istianah Istianah Istianah Istianah Khalifah Nurjannah Koswara, Vera Agustin Lisna Duwi Cahyani Lutfiyanti, Lutfiyanti Maeti Maeti Maya Ismayanti Mellanie Mellanie Misnen Mohamad Taufik Azis Mohammad Djadjuli Muafi Muafi Muhammad Fauzan Muhammad Nadhir Murdijaningsih, Tjahjani Murti, Desy Ayu Krisna Niken Permata Sari Nopita Nopita Nuradli Ridzwan Shah Bin Mohd Dali Nurfallah Nurfallah Nurfallah Nurjannah, Khalifah Nurlindawati Nurlindawati Nurohim Nurohim Nutrisari, Ayu Pebi Kurniawan Pebi Kurniawati Priyono, Dadang Puspa Dewi Yuianty Puspa Dewi Yulianty Putri, Frestia Qodriah, Sari Laelatul Resa Noviani Risdianto Risdianto Risdianto Risdianto Risdianto, Risdianto Rista Puput Aryanti Rizal Eka Prastyo Rizcky Nugraha Taher Rizka Rustanti Rodiatul Aulla Ronald Swarea Rae Rudi Mulyana SAFITRI, NABILA Salma Syarifah Santika Gumilang Sari Laelatul Qodriah Selvi Eka Putri Setiawati Setiawati Sinta Manggala SITI CHOLIFAH Siti Sumayyah Sofyan Mar’i Sri Ayu Ningsih Sri Sundhea Hastuti Sylvani Sylvani Sylvani, Sylvani Tedi Kustandi Tri B. Prasetyo Triana, Wulan Trizka Alyaa Herdina Ulfatun Syaebah Vanny, Cika Vera Agustin Koswara Vina Alfina Wahyudi Wahyudi Warda Litvia Wisnu Hardiansyah Wulan Maharani Wulan Triana Yulianty, Puspa Dewi Zakiyyah Zihan Faujiyah