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All Journal Infestasi Jurnal Manajemen dan Kewirausahaan (JMDK) SENTRALISASI Assets: Jurnal Akuntansi dan Pendidikan Journal of Aquaculture Science JIA (Jurnal Ilmiah Akuntansi) LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Sains Manajemen dan Bisnis Indonesia Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Iqbal, Achmad
Universitas 17 Agustus 1945 Banyuwangi
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Determinan Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) dalam Upaya Mendukung Banyuwangi sebagai Kota Tujuan Wisata Achmad Iqbal; Ni Kadek Yuliandari
Jurnal Manajemen dan Kewirausahaan Vol 7, No 2 (2019): December 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v7i2.3023

Abstract

This study aims to know the determinants of MSME performance in Banyuwangi. This research is an explanatory research. Samples determining in this study use a purposive sampling technique. Primary data in this study is collected by survey techniques for 51 MSME players in Banyuwangi. This study uses SEM-PLS analysis. The exogenous variables are Market Orientation (MO), Learning Orientation (LO), Innovation (IN), and Technology Orientation (TO). The endogenous variable is the performance of MSMEs. The results of this study show that MO, LO, and TO variables are not the factors that can improve the performance of MSMEs. In other word, the results show that MSME players have not considered MO, LO, and TO in their operations. The results of this study also show that the IN variable are able to improve the performance of MSMEs in Banyuwangi. This means that the higher the innovation carried out by MSME players, the more better the performance of MSMEs in Banyuwangi.https://doi.org/10.26905/jmdk.v7i2.3023
Determinan Kemauan Pelaku Usaha Mikro, Kecil, Dan Menengah Menjadi Wajib Pajak Achmad Iqbal; Sari Narulita; M. Iswahyudi
SENTRALISASI Vol. 9 No. 1 (2020): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v9i1.692

Abstract

Untuk melaksanakan kewajiban pajaknya, seseorang atau badan harus terlebih dahulu menjadi wajib pajak. Diharapkan dengan meningkatkan jumlah wajib pajak, pendapatan negara dari sektor pajak juga akan meningkat. Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor penentu kesediaan pelaku UMKM untuk menjadi wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengumpulan data menggunakan teknik survei. Sebanyak 127 UMKM di Banyuwangi adalah sampel penelitian. Analisis data menggunakan WarpPLS. Hasil penelitian menunjukkan bahwa sikap dan kontrol perilaku mempengaruhi minat UMKM untuk menjadi wajib pajak. Penelitian ini juga membuktikan bahwa kontrol perilaku dan minat mempengaruhi perilaku UMKM untuk menjadi wajib pajak. Namun, penelitian ini membuktikan bahwa norma subjektif dan pertanggungjawaban pemerintah tidak mempengaruhi minat.  
Minat Generasi Milenial untuk Berwirausaha M Iswahyudi; Achmad Iqbal
Assets: Jurnal Akuntansi dan Pendidikan Vol 7, No 2 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.964 KB) | DOI: 10.25273/jap.v7i2.3320

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pendidikan kewirausahaan terhadap minat untuk berwirausaha generasi milenial dengan perceived desirability dan perceived feasibilty sebagai faktor mediasi. Penelitian ini menggunakan metode survey dengan jumlah responden sebanyak 62 responden. Data pada penelitian ini dianalisis menggunakan Partial Least Square (PLS) dengan perangkat lunak warpPLS versi 3.0. Hasil penelitian menunjukkan bahwa pendidikan kewirausahaan tidak mempengaruhi secara langsung minat untuk berwirausaha pada generasi milenial, tetapi minat untuk berwirausaha muncul ketika mendapatkan pendidikan dan mereka mempunyai keinginan (desirability) serta mampu mengelola (feasibility) kemampuan tersebut untuk berwirausaha.
Analisis Peran Corporate Social Responsibility terhadap Aspek Sosial, Ekonomi, dan Lingkungan pada Industri Ritel Abd Rohman Taufiq; Achmad Iqbal
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29046

Abstract

Corporate Social Responsibility (CSR) is a company responsibility that not only about how to generate profits, but also pay attention to society and the environment. This study aims to analyze the CSR role of retail companies in Indonesia. This research uses a qualitative approach. The results show that retail companies in Indonesia have implemented CSR in a sustainable manner. The CSR program has implications in several aspects, including social, economic, and environmental aspects. In social programs, retail company CSR is dominated by educational assistance activities, natural disasters, and blood donors. ERAA is a company that focuses on economic aspects with community development. Environmental aspects are dominated by tree planting and energy reduction. Community Development (Comnev) should be the basis for implementing CSR programs to be more sustainable.
Analisis Kesehatan Keuangan Perusahaan Plat Merah Tahun 2009-2018 Dilla Cattleyana; Achmad Iqbal; Sofia Asyriana
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 10, No 2 (2020): Jurnal Sains Manajemen dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v10i2.4113

Abstract

BUMN merupakan salah satu sumber pendapatan negara yang bersifat non-pajak. Sebagai sumber pendapatan negara, diharapkan BUMN sehat secara finansial atau tidak mengalami financial distress. Penelitian ini bertujuan untuk menganalisis kesehatan keuangan perusahaan plat merah dengan menggunakan model diskriminan. Penelitian ini menggunakan sampel 12 BUMN dengan data yang dianalisis sebanyak 120 data laporan keuangan pada periode 2009-2018. Model diskriminan yang digunakan adalah model Springate, Grover, dan Taffler. Hasil penelitian menunjukkan bahwa dengan menggunakan model Springate, diketahui mayoritas BUMN mengalami financial distress. Perusahaan yang memiliki rerata skor Springate tertinggi yakni PTBA. Sedangkan perusahaan yang memiliki skore rerata skor Springate terendah yakni BBTN. Hasil analisis dengan menggunakan model Grover, diketahui bahwa seluruh perusahan BUMN mengalami sehat secara finansial sejak tahun 2009-2018, kecuali JSMR yang mengalami financial distress pada tahun 2018. Hasil analisis dengan menggunakan model Taffler,  diketahui bahwa mayoritas perusahaan BUMN mengalami sehat secara finansial. Rerata skor Taffler tertinggi dimiliki oleh PTBA dan rerata skor terendah adalah BMRI.
Strategi Pengembangan Wisata Konservasi Mangrove Dan Edukasi Di Desa Pondoknongko Kec. Kabat Kab. Banyuwangi Oktavima Wisdaningrum; Achmad Iqbal; M. Iswahyudi
Journal of Aquaculture Science Vol 7 No 2 (2022): Journal of Aquaculture Science
Publisher : Airlangga University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/joas.v7i2.250

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris bagaimana pemanfaatan pantai pondoknongko sebagai objek wisata dan faktor-faktor yang mempengaruhi pengembangan wisata di Desa Pondoknongko sehingga akan membantu penyusunan strategi pengembangan wisata konservasi mangrove dan edukasi yang tidak hanya mengarah pada tujuan jangka pendek, melainkan memperhatikan keberlanjutan (sustainability).Data yang digunakan pada penelitian ini berasal dari data primer dan sekunder. Data primer diperoleh dengan wawancara, observasi, dan Focus Group Discussion (FGD). Sedangkan data sekunder diperoleh dari sumber-sumber yang relevan. Teknik analisis data yang digunakan adalah analisis SWOT. Hasil penelitian ini menunjukkan bahwa berdasarkan analisis SWOT, Pantai Pondoknongko sangat potensial dijadikan objek wisata konservasi mangrove dan edukasi. Beberapa faktor yang perlu diperhatikan dalam pengembangan wisata diantaranya, tingginya Abrasi dan Erosi, belum adanya fasilitas wisata, kesadaran masyarakat dan manajemen pengelola wisata yang belum maksimal. Kata kunci: Pantai Pondoknongko, Analisis SWOT, Wisata Konservasi Mangrove, Edukasi
Pengaruh Tax expert, Intensitas Persediaan, Pertumbuhan Penjualan, dan Konservatisme Akuntansi Terhadap Tax avoidance Fikri Pravita; Indah Wahyu Ferawati; Achmad Iqbal
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.15139

Abstract

ABSTRAKTax avoidance merupakan suatu tindakan penghindaran pajak secara legal. Praktik tax avoidance pada perusahaan bisa disebabkan oleh beberapa faktor seperti tax expert, intensitas persediaan, pertumbuhan penjualan, dan konservatisme akuntansi. Tujuan penelitian ini adalah untuk menganalisis pengaruh Tax expert, Intensitas Persediaan, Pertumbuhan Penjualan, dan Konservatisme Akuntansi terhadap Tax avoidance. Objek dalam penelitian ini adalah Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan sub sektor farmasi yang terdaftar di Bursa Efek. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling, diperoleh 40 data yang lolos kriteria dan dianalisis menggunakan analisis regresi berganda dan uji hipotesis. Hasil penelitian menunjukan bahwa Intensitas Persediaan berpengaruh positif terhadap Tax avoidance. Perusahaan dengan intensitas persediaan yang tinggi menyebabkan tambahan beban bagi perusahaan, sehingga laba akan menurun, dan pembayaran pajak juga akan menurun. Sedangkan Tax expert, Pertumbuhan Penjualan, dan Konservatisme Akuntansi tidak berpengaruh terhadap Tax avoidance. Tax avoidance is a legal tax action. The tax avoidance practice in the company can be caused by several factors, tax experts, inventory intensity, sales growth, and accounting conservatism. This study aims to analyze the effect of Tax expert, Inventory Intensity, Sales Growth, and Accounting Conservatism on Tax avoidance. The object of this research is the Pharmaceutical sub-sector which is listed on the Indonesia Stock Exchange. The type of data used is secondary data in the form of financial reports of the Pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The research sample was obtained using the purposive sampling method, where there are only 40 data that pass the criteria and analyzed using multiple regression analysis and hypothesis testing. The research results were that Inventory Intensity has a positive effect on Tax avoidance. Companies with high inventory intensity cause additional costs for companies so that the profit decreases and tax payments will also decrease. Tax expert
Pelatihan Pemberdayaan Perempuan Mantan TKI Melalui Pelatihan Strategi dan Keuangan Bisnis Rifka Arinda Noviasari; Achmad Iqbal; Priangga Eko Saputra; Wiwik Mukholafatul Farida
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2023): Mei 2023
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/loyalitas.v6i1.1915

Abstract

Migrant workers, also known as Indonesian Migrant Workers (TKI), are one of the professions that many Indonesians choose. The reasons are varied, ranging from a lack of jobs in the country to economic reasons because the salaries of TKI are quite high. Problems arise when migrant workers have returned to their homeland and start managing businesses (MSMEs). Empowerment training for former TKI women through business strategy and finance training is urgently needed. So that the University of 17 August 1945 Banyuwangi collaborated with Migrant Care to conduct training. Through the FGD method, interactive lectures, and mentoring, the training conducted resulted in participants' understanding regarding business strategy (Cost Leadership, Differentiation, Focus) that will be applied in their business. In addition, participants also know basic accounting and how to calculate HPP and how to do a Break Even Point (BEP) analysis. Through mentoring, the participants have also been able to create financial position reports and profit/loss reports for their respective MSMEs.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM Sindy Julia; Achmad Iqbal; Adytira Rachman
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 2 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/jaka.v8i2.1179

Abstract

The purpose of this study was to analyze the effect of profitability, solvency and profitability on stock prices in manufacturing companies in the consumer goods sub-sector for the period 2019-2021. The total population of this study was 61 manufacturing companies in the consumer goods sub-sector in 2019-2021. The sampling technique used purposive sampling technique or sample research based on certain criteria with the results of 102 samples for 3 years. Data analysis using multiple linear regression. Based on the test results show that liquidity (Current Ratio) has a negative effect on Stock Price (HS). A high liquidity value (Current Ratio) is not necessarily good for the company because large funds cannot be managed properly by the company to be able to generate profits. Solvability (Debt to Equity Ratio) has no effect on stock prices (HS). This shows that increasing or decreasing Solvability (Debt to Equity Ratio) as a comparison between the company's debt and its own capital has no effect on the company's stock price. Profitability (Return on Assets) has a positive effect on stock prices. This shows that high profitability (Return on Assets) will be able to increase the company's stock price, and can attract investors' interest and can be the basis for investors' decision making to invest.
Peningkatan Kapasitas Masyarakat melalui Pelatihan Literasi Keuangan Keluarga di Desa Pondoknongko Farida, Wiwik Mukholafatul; Iqbal, Achmad; Wulandari, Retno
Jurnal PKM: Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): Jurnal PkM: Pengabdian kepada Masyarakat
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jurnalpkm.v8i1.26802

Abstract

Financial literacy is a crucial skill for individuals to effectively manage their financial resources and make sound financial decisions. However, the level of financial literacy in Indonesia remains low, which can negatively impact family financial well-being and overall economic stability. This community service activity aims to increase the capacity of the community, particularly housewives, in managing family finances through financial literacy training. The training was conducted online via the Google Meet platform on Wednesday, October 2, 2024, with 20 housewives from Pondoknongko Village, Kabat District, Banyuwangi Regency participating. The training methods included material presentation, discussion, and hands-on practice, covering topics such as financial health evaluation, household budgeting, saving, and avoiding excessive debt. Evaluation results showed that 90% of participants were satisfied with the delivered material and found the training beneficial for improving their financial literacy. The implications of this activity include improved family financial well-being, resilience in facing economic shocks, contribution to broader economic stability, and promotion of financial inclusion. Similar activities need to be continued and developed to provide a wider positive impact on society and the Indonesian economy.
Co-Authors Abd Rohman Taufiq angin, Sofia Asyriana Boru Perangin Dilla Cattleyana Farida, Wiwik Mukholafatul Fikri Pravita Indah Wahyu Ferawati M. Iswahyudi Ni Kadek Yuliandari Oktavima Wisdaningrum Priangga Eko Saputra Rachman, Adytira Rifka Arinda Noviasari Sari Narulita Sindy Julia Wiwik Mukholafatul Farida Wulandari, Retno