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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Sosiohumaniora Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah 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 Dimasejati: Jurnal Pengabdian Kepada Masyarakat Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Management and Entrepreneurship Research Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Manajemen dan Inovasi (MANOVA) Majalah Ilmiah Manajemen dan Bisnis Borobudur Management Review 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 Jurnal Kajian Ekonomi dan Perbankan Syariah 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 Altifani Journal: International Journal of Community Engagement
Jufri, Ali
Fakultas Ekonomi, Universitas Muhammadiyah Cirebon
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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
KEPUASAN KERJA KARYAWAN: PERSPEKTIF LEADER MEMBER EXCHANGE DAN ORGANIZATIONAL JUSTICE Ali Jufri; Puspa Dewi Yulianty; Sari Laelatul Qodriah; Imam Hadiwibowo
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4458

Abstract

The role of justice plays an important function in shaping the behavior and perceptions of employees about the organization. Being interested in observing organizational justice is a key model and can act as a basic source of results for employees and organizations developing ideal relationships and building shared job satisfaction between employees and employers in PD. Sumber Utama Ciperna. This research is a type of casual research with a quantitative approach and uses a questionnaire instrument by taking a sample of 66 employees which means it is a saturated sample. This research shows that leader member exchange has a positive and significant effect on employee job satisfaction because there is a relationship between superiors and subordinates that is quite harmonious, communication is established between superiors and good subordinates, there is also a relationship of mutual trust given by superiors to their subordinates and the involvement of superiors in defending their employees in front of other superiors. Organizational justice partially has a significant influence on employee job satisfaction. Leader member exchange and Organizational justice simultaneously have a significant influence on employee job satisfaction. Keywords: LMX, Organizational Justice, Employee Job Satisfaction
Taxpayer Compliance: Determinants of Tax Administration and Tax Volunteer Moderation Imam Hadiwibowo; Ali Jufri; Trizka Alyaa Herdina; Faldi Ibrahim
West Science Business and Management Vol. 1 No. 05 (2023): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v1i05.498

Abstract

Taxes are the biggest contributor to the current state budget. The government, through the Directorate General of Taxes, tries to always optimize revenue from the tax sector by seeking changes in various aspects towards a better direction. In order to increase the level of taxpayer compliance, the Director General of Taxes has attempted to create innovation by implementing tax modernization. The aim of tax modernization itself is to optimize revenue, implement a reliable administrative system, utilize information technology, form a good image and trust from the public and tax modernization is also expected to be able to increase personal taxpayer compliance in completing their obligations when registering, reporting, making deposits. and pay taxes. The aim of this research is to find out whether the application of NIK as NPWP, e-Filling, e-Form and e-Billing affects individual taxpayer compliance and to find out whether the role of tax volunteers can moderate the application of NIK as NPWP, e-Filling, e-Form and e-Billing on individual taxpayer compliance
KEGIATAN PENGABDIAN MASYARAKAT “RUMAH BELAJAR” DI DESA TEGALWANGI KECAMATAN WERU Nurfallah Nurfallah; Sofyan Mar’i; Nurfallah; Fitri Dian Perwitasari; Ali Jufri
BAKTIMU : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022)
Publisher : Sekolah Tinggi Farmasi Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37874/bm.v2i2.371

Abstract

Kegiatan pengabdian masyarakat “Rumah Belajar” ini membahas tentang pentingnya metode mengajar sebagai strategi dalam mencapai tujuan belajar mengajar. Kegiatan belajar mengajar tidak akan dapat tercapai secara efektif dan efisien tanpa strategi belajar mengajar menggunakan bantuan alat peraga dalam metode pengajaran. Pemilihan dan penentu metode mengajar yang tepat akan tercapainya tujuan belajar mengajar secara efektif dan efisien. Rumah belajar merupakan kegiatan belajar mengajar dengan metode tatap muka dengan cara dibagi kelompok belajar seperti pemisahan kelas. Rumah belajar juga bisa diartikan sebagai Portal pembelajaran yang menyediakan bahan belajar serta fasilitas komunikasi yang mendukung interaksi antar komunitas. Tujuan kegiatan pengabdian masyarakat Rumah Belajar 1) untuk membantu anak-anak SD yang mengalami kendala dan kekurangan dari proses belajar melalui system daring. 2) untuk anak SMP mengedukasi tentang Sexs (Batas Mana Tidak Boleh Disentuh). Strategi pembelajaran yang dipilih, disesuaikan dengan karakteristik mata pelajaran, materi pelajaran, dan tujuan pembelajaran yang hendak dicapai. Hasil pelaksanaan Program Rumah Belajar Kuliah Kerja Mahasiswa (KKM) di Desa Tegalwangi, Kecamatan Weru, Kabupaten Cirebon dari tanggal 30 Agustus sampai 02 September 2021 dapat terlaksana dengan baik dan penuh antusia anak-anak PAUD, SD terutama kelas 1 – 3 dan anak-anak SMP. Kendala dalam persiapan awal metode pembelajaran, hal ini bisa di atasi dengan menggunakan metode pemisahan kelas dan alat bantu peraga, serta semangat dan kerjasama anggota Kuliah Kerja Masyarakat (KKM) dan masyarakat di Desa Tegalwangi. Kegiatan akhir pelaksanaan Rumah Belajar yaitu mengadakan beberapa lomba untuk peserta Rumah Belajar dan pemberian pojok baca berupa rak dan beberapa Buku bacaan kepada Masyarakat Desa Tegalwangi. Kesimpulan kegiatan ini adanya partisipasi dan antusia anak-anak PAUD, SD dan SMP untuk mengikuti kegiatan belajar mengajar di rumah pojok dari awal sampai akhir. Kata kunci : rumah belajar, metode pembelajaran, alat peraga, mengajar, permainan
OPTIMALISASI PEMBERIAN PAKAN PUR UNTUK MENINGKATKAN HASIL PANEN JANGKRIK PADA PROGRAM PEMBERDAYAAN MASYARAKAT Misnen; Abdul Muis; Badawi; Ali Jufri
BAKTIMU : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023)
Publisher : Sekolah Tinggi Farmasi Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37874/bm.v3i2.820

Abstract

ABSTRAK Usaha budidaya jangkrik mempunyai peluang yang sangat besar untuk dikembangkan oleh masyarakat. Disamping mudah dibudidayakan dan tidak memerlukan modal yang sangat besar juga memiliki pangsa pasar yang menjanjikan. Penelitian ini bertujuan untuk mempelajari pengaruh volume pemberian pakan PUR terhadap bobot panen dan kompenen analisa usaha budidaya jangkrik sehingga dapat membantu para petani jangkrik agar mendapatkan hasil panen yang lebih optimal. Hasil kajian ini akan diterapkan ke peternak jangkrik yang merupakan mitra binaan CSR PT. Indocement Tunggal Prakarsa Tbk., Pabrik Palimanan Cirebon. Penelitian ini menggunakan tiga taraf perlakuan volume/ dosis pakan PUR yaitu 50 kg (A), 75 kg (B), 100 kg (C) per satu kilogram telur per siklus budidaya. Parameter yang diamati yaitu hasil bobot panen jangkrik dan analisa usaha meliputi pendapatan, keuntungan bersih, BEP harga, BEP volume produksi, dan R/C ratio. Hasil penelitian menunjukkan pemberian pakan PUR sangat berpengaruh terhadap budidaya jangrik. Dengan semakin bertambahnya pemberian volume pakan maka hasil panen dan analisa usaha juga semakain baik. Bobot panen dan analisa usaha terbaik pada budidaya jangkrik diperoleh dari perlakuan C yaitu pemberian pakan 100 kg PUR + hijauan per 1 kg telur per siklus budidaya dengan hasil panen 92 kg, pendapatan Rp 2.351.580, keuntungan 860.052, R/C ratio 1,6 dan BEP harga Rp 16.212 dengan BEP volume 59 kg.
The Influence of Accounting Information Systems and HR Competence on the Performance of MSMEs Mediated by E-Commerce Jufri, Ali; Hadiwibowo, Imam; Safitri, Nabila; Dewi, Vinda Auralia Kesuma
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.70044

Abstract

This research aims to determine the influence of accounting information systems and human resource competence on the performance of MSMEs mediated by e-commerce in Cirebon City. The research method used is descriptive with a quantitative approach. The sampling technique used was 110 business units and  Eviews 12 for data processing. The research results found that e-commerce and financial literacy did not partially influence the performance of MSMEs, while accounting information systems and accounting knowledge partially influenced the performance of MSMEs. However, simultaneously e-commerce, accounting information systems, accounting knowledge and financial literacy influence the performance of MSMEs. This research makes a contribution by examining the influence of E-Commerce, accounting information systems, accounting knowledge, and financial literacy on the performance of MSMEs in Cirebon City. This research offers an in-depth understanding of the role of e-commerce, accounting information systems, accounting knowledge, and financial literacy on the performance of MSMEs in Cirebon City.
WORK STUDY CONFLICT AGAINST BURNOUT: THE MODERATION ROLE OF SOCIAL SUPPORT FROM FRIENDS Kurniawan, Pebi; Jufri, Ali; Gunawan, Asep; Andre Yani, Selvia; Priyono, Dadang
Dinasti International Journal of Management Science Vol. 3 No. 2 (2021): Dinasti International Journal of Management Science (November - December 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i2.1033

Abstract

The conflict between work and family roles has been widely studied. However, recently, research has progressed to study roles outside of work and family. For example, several researchers have investigated the conflict between work and educational roles. However, this study focuses on the occurrence of burnout. Thus this study seeks to contribute to the literature on work-education conflict in two main ways. First, we investigate the relationship between work study conflicts and the occurrence of burnout. Furthermore, to prove the role of social support from friends as a moderating variable. Participants in this study were 81 students. The results of this study support our proposed hypothesis.
SERVICE QUALITY AND TRUST ON INCREASING CONSUMER SATISFACTION Kurniawan, Pebi; Jufri, Ali
Dinasti International Journal of Digital Business Management Vol. 3 No. 5 (2022): Dinasti International Journal of Digital Business Management (August - Septembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v3i5.1435

Abstract

The purpose of this study was to determine and analyze: (1) service quality; (2) Trust; (3) Consumer Satisfaction and (4) The Influence of Service Quality Performance and Trust on Patient Satisfaction at the Cirebon Regional General Hospital. The research method used in this research is a descriptive survey and an explanatory survey, the unit of analysis in this study is the patients of the Cirebon Regional General Hospital with a sample of 50 people. The type of investigation is causality, and the time horizon in this study is cross-sectional. Based on the results of the study, it was found that the performance of service quality according to patients at the Cirebon Regional General Hospital was generally not good; Trust according to patients at the Cirebon Regional General Hospital is generally good and patient satisfaction at the Cirebon Regional General Hospital is currently considered good. Service quality and trust have an effect on patient satisfaction at the Cirebon Regional General Hospital. Because trust affects consumer satisfaction dominantly, the Cirebon Regional General Hospital must maintain conditions so that patient satisfaction at the Cirebon Regional General Hospital remains consistent, so that customer satisfaction is formed strongly and deeply rooted.
The Effect of E-Leadership and Telework Ability towards Employee Performance of PT. Pelabuhan Indonesia (Persero) Regional II Cirebon Nutrisari, Ayu; Kurniawan, Pebi; Jufri, Ali; Nurjannah, Khalifah
Dinasti International Journal of Digital Business Management Vol. 5 No. 2 (2024): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v5i2.2363

Abstract

This study aims to test and determine whether e- leadership and telework ability put some effects towards employee performance. The research method used is a quantitative method. This study used non-probability sampling with saturated sampling towards 82 respondents. The data analysis technique used in this research is multiple linear regression analysis techniques and to measure research variables, researchers use a Likert Scale. The results of data analysis show that e-leadership consisting of visionary, convener, team sponsor, manager, innovator and mentor has an effect towards the performance of employees of PT Pelabuhan Indonesia (Persero) Regional II Cirebon. Meanwhile, the data shows that telework ability which consists of knowledge, skills and attitudes also has an effect on employee's performance. However, if further tested together the e-leadership and telework ability variables above have positive and significant effects on the performance of employees of PT. Pelabuhan Indonesia (Persero) Regional II Cirebon.
Co-Authors Abdul Muis Afiqoh Agustin Alyaa Herdina, Trizka 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 Cahyani, Lisna Duwi Cika Vanny Dali, Nuradli Ridzwan Shah Bin Mohd Derry Wijaya Desy Ayu Krisna Murti Desy Lusiyana, Desy Dewi Yulianty, Puspa Dewi, Vinda Auralia Kesuma Diah Retnowati Diana, Diana Dinda Azhari Apriliya Diva Dwi Lestari Dudung Hermawan Fachrudin, Dani Faldi Ibrahim Fatkhuri Fatkhuri Fauzi, Mabruri Fitri Dian Perwitasari Hadiwibowo, Imam Hairul Arifqi Hermawan, Dudung Ibrahim, Faldi Istianah Istianah Istianah Istianah Khalifah Nurjannah Koswara, Vera Agustin Lutfiyanti, Lutfiyanti Maeti Maeti Maulidia, Chentia Mellanie Mellanie Misnen Mohamad Taufik Azis Mohammad Djadjuli Muafi Muhammad Fauzan Muhammad Nadhir Murdijaningsih, Tjahjani Murti, Desy Ayu Krisna Niken Permata Sari Nopita Nopita Nurfallah Nurfallah Nurfallah Nurjannah, Khalifah Nurlindawati Nurlindawati Nurohim, Nurohim Nutrisari, Ayu Pebi Kurniawan Pebi Kurniawati Prastyo, Rizal Eka Priyono, Dadang Puspa Dewi Yuianty Putri, Frestia Qodriah, Sari Laelatul Resa Noviani Risdianto Risdianto Risdianto Risdianto Risdianto, Risdianto Rista Puput Aryanti Rizcky Nugraha Taher Rizka Rustanti Rodiatul Aulla Ronald Swarea Rae SAFITRI, NABILA Salma Syarifah Santika Gumilang Selvi Eka Putri Sinta Manggala SITI CHOLIFAH Sofyan Mar’i Sri Sundhea Hastuti Suhati, Dewi Sylvani, Sylvani Tania Avianda Gusman Tania Tedi Kustandi Tri B. Prasetyo Triana, Wulan Trizka Alyaa Herdina Ulfatun Syaebah Vanny, Cika Vera Agustin Koswara Wahyudi, Wahyudi Warda Litvia Wisnu Hardiansyah Wulan Maharani Yulianty, Puspa Dewi Yulianty, Puspa Dewi Zakiyyah