Article Per Year (5 Year)
p-Index From 2021 - 2026
3.141
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal EMT KITA JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Technomedia Journal Iqtishoduna: Jurnal Ekonomi Islam Dinasti International Journal of Management Science International Journal of Economics Development Research (IJEDR) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Bisnis Mahasiswa AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Teratai Annals of Human Resource Management Research Journal of Accounting and Finance Management (JAFM) Mamangan Social Science Journal Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Research Horizon
Albart, Nicko
Unknown Affiliation
Aerospace Engineering Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Analysis Of The Influence Of Financial Management And Taxation Strategies On The Tax Burden Ratio In The Transportation And Logistics Sector Listed On The Idx In 2019-2023 Prabangkoro, Resi; Nirarta, IGN Agung; Albart, Nicko
Jurnal Mamangan Vol 12, No 2 (2023): Special Issue
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i3.5262

Abstract

This study aims to analyze the influence of financial management and taxation strategies on the tax burden ratio in the transportation and logistics sector listed on the IDX in 2019-2023. The research design used is an associative quantitative approach with a longitudinal design. The population in this study were all companies in the transportation and logistics sector listed on the IDX in 2019-2023. Based on the results of the regression analysis explained in Chapter IV, it can be concluded that financial management and taxation strategies have an important role in determining the tax burden ratio in transportation and logistics sector companies listed on the IDX during the 2019–2023 period. Capital Structure (X1), Tax Planning (X4), Tax Credit Optimization (X5), and Tax Burden Reduction (X6) are proven to have a positive and significant effect on the Tax Burden Ratio (Y), with the contribution of each variable increasing between 17% to 44% to the increase in the tax burden ratio. This finding shows that the more intensive the company is in using debt, carrying out tax planning, maximizing tax credits, and implementing tax burden reduction, the tax burden borne by the company will increase significantly. Meanwhile, Asset Management (X2) and Liquidity Management (X3) do not show a significant effect. This indicates that the effectiveness of asset and liquidity use has not directly affected the tax burden in this sector, perhaps because its contribution is greater to operational efficiency than tax liabilities. The regression model used has also met all classical assumption tests, including normality, autocorrelation, multicollinearity, and homoscedasticity, so that the results of the analysis can be said to be valid and can be used as a basis for strategic decision making.
Blockchain and Green Sukuk Integration for Coastal Community Empowerment in Sustainable Blue Economy Asrul Bastian Yunas; Rumanto, Yuliadi; Albart, Nicko
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.552

Abstract

Digital transformation in the context of a sustainable blue economy opens up strategic opportunities to address various social, economic, and environmental challenges faced by coastal communities. This study examines the integration of blockchain technology and green sukuk financing instruments as an innovative strategy that has the potential to empower coastal communities inclusively. This research method uses a conceptual approach and literature study. The research findings show that collaboration between blockchain and green sukuk can improve efficiency, transparency, and accountability in the management of environmentally-oriented projects. In addition, this approach allows real-time tracking of funds, strengthens data-based reporting, and encourages active participation of local communities in conservation initiatives. This integration also plays an important role in expanding financial access for groups that have been marginalized, through an environmentally friendly sharia financing scheme. However, the implementation of this model is not without challenges, such as low digital literacy, limited technological infrastructure, and the absence of supporting regulations. Therefore, a gradual, collaborative implementation strategy is needed, and is adjusted to local conditions.
Digital-Based Expedition Planning to Improve Operational Efficiency Ulfa Maslahah; Kusumayasa, Ghaluh; Albart, Nicko
Research Horizon Vol. 5 No. 3 (2025): Research Horizon - June 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.3.2025.569

Abstract

Digital transformation has become a key factor in improving the operational efficiency of the shipping industry amid the growth of global e-commerce and changing consumer behavior. This research focuses on the development of a digital-based expedition business planning model that integrates technologies such as Enterprise Resource Planning (ERP), Internet of Things (IoT), and big data analytics. This study uses a descriptive qualitative approach to explore the impact of digitalization adoption on cost reduction, delivery acceleration, and improvement of customer service quality. The results show that operational digitalization is able to overcome traditional inefficiencies, speed up workflows, and improve accuracy and speed of services. However, the implementation of digitalization also faces challenges, including the need for changes in organizational culture, human resource readiness, and cybersecurity risks. With proper strategic planning, digitalization can be a key catalyst in strengthening the competitiveness of expedition companies, especially in the small and medium-sized segments. These findings make a theoretical and applicable contribution to the development of digital transformation strategies in the modern logistics industry.
Analisis Investasi Pengadaan Alat Muat Pada Perusahaan Pertambangan: Studi Kasus PT ABC Mardhiah, Sofiatul; Albart, Nicko; Huda, Nurul
Jurnal Bisnis Mahasiswa Vol 5 No 4 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.377

Abstract

PT ABC adalah perusahaan kontraktor pertambangan yang berencana menambah alat berat guna mendukung produksi batubara. Alat berat berperan penting dalam kelancaran dan efektivitas proses produksi, sehingga pemilihan metode pengadaannya menjadi keputusan investasi yang krusial karena berdampak langsung pada biaya dan efisiensi operasional. Tiga metode umum pengadaan yang dipertimbangkan adalah pembelian tunai, leasing, dan penyewaan (rental), yang masing-masing memiliki struktur biaya berbeda. Penelitian ini bertujuan menganalisis metode terbaik menggunakan dua indikator finansial: Net Present Value (NPV) dan Internal Rate of Return (IRR). Hasil analisis menunjukkan bahwa pembelian tunai memberikan nilai investasi tertinggi dan profitabilitas terbaik dibandingkan leasing dan rental. Dengan demikian, strategi pengadaan alat berat melalui pembelian tunai dinilai sebagai pilihan optimal untuk meningkatkan efisiensi dan mendukung kinerja produksi perusahaan secara berkelanjutan.
Overconfidence Sebagai Mediator Antara Regret Aversion Bias dan Risk Tolerance Bagi Investor Muda Sutisna, Entis; Albart, Nicko
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7134

Abstract

The capital market plays an important role in the economy as well as in determining the level of economic progress of a country. The capital market and investors are an inseparable entity that continues to grow together. The Indonesian capital market has continued to develop, with current investors being dominated by Millennials and Generation Z, accounting for 35% in West Java. The purpose of this study is to carefully analyze the biases that influence investors when making decisions under uncertainty. In this case, the focus is on regret aversion bias, which is affected by psychological factors such as risk tolerance and overconfidence, situating this research within the scope of micro behavioral finance. The research method applied is descriptive quantitative using a survey approach, with a sample of 150 respondents engaged in various investment instruments. The data were then analyzed using PLS-SEM. The findings reveal that regret aversion bias, risk tolerance, and overconfidence significantly influence investment decisions. Furthermore, risk tolerance through overconfidence has a significant effect on investment decisions, and a similar pattern is observed in regret aversion bias, which also significantly affects investment decisions through overconfidence, particularly among young investors in West Java. The practical implication of this study is that investment decisions ultimately remain the right of investors regardless of the biases influencing them. Investors are still able to act rationally in their investment activities and establish clear criteria in the decision-making process.
Systematic Literature Review: CAR, LDR, NIM and NPL on Banking Profitability in Indonesia: Ulasan Literatur Sistematis: CAR, LDR, NIM, dan NPL terhadap Profitabilitas Perbankan di Indonesia Pradigdo, Argha Cahyo; Albart, Nicko; Huda, Nurul
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 2 (2025): September: JBMP Vol.11 No. 2 2025
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i2.2112

Abstract

This study aims to analyze the effect of financial ratios such as Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return on Assets (ROA) in the Indonesian banking sector. This study uses the Systematic Literature Review (SLR) method with the PRISMA approach to ensure transparency and replication of the study. The data used was taken from various journals published between 2019 and 2024 through the Google Scholar and Scopus databases. The conclusion of this study confirms that Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) generally have a positive impact on Return on Assets (ROA). Conversely, a Non-Performing Loan (NPL) has a negative impact on Return on Assets (ROA). However, in terms of significant influence, Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) have varying significant influences on Return on Assets (ROA) depending on the internal and external conditions of the bank.
Analysis of the influence of inflation on consumer purchase interest at the Ansha Aesthetic Beauty Clinic Novianti, Diah Ayuning; Priyambada, Bagus Bimma; Albart, Nicko
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3151

Abstract

Purpose: This study aims to determine the effect of perceptions of inflation on consumer purchasing interest in beauty services at the Ansha Aesthetic Clinic. This study was conducted to answer the question of whether inflation affects consumer decisions in using aesthetic services. Methodology: This study was conducted at Ansha Aesthetic Clinic, Jakarta, using a quantitative approach with a survey method. The data collection instrument was a questionnaire distributed to 50 respondents who were active and potential consumers of the clinic. The analysis method used was simple linear regression with the help of IBM SPSS Statistics software version 26. Results: The results of the study indicate that perceptions of inflation have a positive and significant effect on consumer purchasing interest. The R Square value of 0.689 indicates that 68.9% of the variation in consumer purchasing interest can be explained by perceptions of inflation. The t-test produces a significant value (p <0.05), which confirms that the effect is statistically significant. This finding provides novel evidence that inflation is not merely a macroeconomic concern but also a direct psychological driver of consumer behavior. Conclusions: The study concludes inflation doesn’t always reduce purchasing interest; middle-upper consumers maintain strong demand for aesthetic services despite price pressures. Limitations: This study at one Jakarta beauty clinic with limited respondents requires cautious generalization due to restricted scope and sample size. Contribution: This study highlights consumer behavior under economic pressure, offering insights for beauty industry, service marketers, and marketing researchers.
The Effect of Corporate Characteristics on Capital Structure in Indonesia Albart, Nicko; Sinaga, Bonar Marulitua; Santosa, Perdana Wahyu; Andati, Trias
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2153

Abstract

This study aims to determine the effect of corporate characteristics on the company's capital structure, which plays a fundamental role in the proportion of debt and equity financing risks. The research method used is purposive sampling. This research's population is non-financial issuers listed on the Indonesia Stock Exchange with quarterly data for the period of 2010-2017. The analysis is performed using panel data with six independent variables and two control variables. The results of this study indicate that profitability and institutional ownership have a negative effect on capital structure. In contrast, market ratios, firm size, and managerial ownership have a positive effect on capital structure. Debt decision making must consider financial and ownership characteristics, especially if there is institutional or government ownership in the company because company characteristics have a significant effect on the company's capital structure.
SOSIALISASI PENINGKATAN KOMPETENSI DAN KETENTUAN MANAJEMEN RISIKO BAGI PENGAWAS DAN AUDITOR INTERNAL KEMENTERIAN KOPERASI DAN UKM Purnomo, Hadi; Albart, Nicko; Listiorini, Dewi
Jurnal Pengabdian Teratai Vol. 4 No. 2 (2023): Jurnal Pengabdian Teratai
Publisher : Lembaga Penelitian Dan Pengabdian Pada Masyarakat (LPPM) Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/teratai.v4i2.1061

Abstract

The implementation of training and socialization on risk management, as per Minister of Cooperatives and Small and Medium Enterprises Regulation No. 09 of 2020, aims to enhance the competence of Senior Supervisors and Internal Auditors in relation to their core duties and functions in cooperative supervision. It also aims to familiarize officials responsible for cooperative development and functional supervisors with guidelines for conducting cooperative supervision and inspections within the Ministry of Cooperatives and Small and Medium Enterprises (Kemenkop UKM). This initiative was conducted by the Community Service Team of STIMA IMMI Jakarta and Paramadina University Jakarta in collaboration with the Internal Supervisory and Auditor Unit of the Ministry of Cooperatives and SMEs. The purpose of the training and socialization program is to elevate competence, skills, knowledge, and attitudes to anticipate the increasing incidence of fraud cases in cooperatives due to the weak implementation of supervision and audits by the Ministry of Cooperatives and SMEs. The issue of fraud in cooperatives throughout Indonesia has reached hundreds of trillions of rupiah. Training and socialization, conducted using the active learning method, have had a positive impact on participants, as evidenced by the enthusiasm of participants in engaging in discussions and group activities, as well as the smooth execution of the program and its alignment with the participants' needs. Quantitatively, the PKM program has successfully improved the participants' abilities, as demonstrated by the increase in the average pre-test score from 67.4 to 75.8 during the post-test.
Portfolio Efficiency Analysis of JAPFA and Indofood CBP Using the Efficient Frontier Approach: Implications for Food Sector Policy Yuliani, Poppy; Pamungkas, Bagus; Albart, Nicko
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.842

Abstract

The Indonesian capital market, particularly the food sector, is undergoing significant changes due to strategic government policies such as the free lunch program, which directly influence market dynamics and investor behavior. This study addresses the problem of how investors can optimize portfolio efficiency between two dominant food sector stocks, JAPFA and Indofood CBP (ICBP), under regulatory uncertainty. The primary objective is to identify an optimal portfolio allocation that balances risk and return using the Efficient Frontier approach developed by Markowitz (1952). Employing a quantitative descriptive method, daily stock price data from January to December 2024 were analyzed to simulate portfolio weights, expected returns, and risks. Results reveal a very low correlation (0.085) between JAPFA and ICBP, indicating strong diversification benefits that minimize portfolio risk without sacrificing returns. An optimal portfolio allocation around 30% JAPFA and 70% ICBP is recommended to maximize investment efficiency. The study's findings have important implications for investors, portfolio managers, and policymakers by demonstrating how diversification in the food sector can hedge against market volatility driven by government interventions. This research enriches the literature on portfolio management by integrating policy-driven market conditions. Future research should explore multi-asset portfolios, incorporate macroeconomic factors, and apply advanced optimization techniques such as artificial intelligence to better navigate complex and evolving market environments.
Co-Authors Adi Pranoto, Adi Alfiana Asrul Bastian Yunas Bonar Marulitua Sinaga Endah Kusumastuti Entis Sutisna Gita Purnama, Diki Hadi Purnomo Hadi Purnomo Hermawan, Hery Herru Herru, Herru Hidayat, Rachmad Arif Huda, Pratiwi Nur Kurniati Karim Kusmalinda, Thania Kusumayasa, Ghaluh LISTIANA SRI MULATSIH Listiorini, Dewi Lusiana Syawalina Hidayat Mahendra Djuanda, Diaz Ramadhani Mardhiah, Sofiatul Maryana, Nia Nazri, Ariadi Nirarta, IGN Agung Novianti, Diah Ayuning Nugraha, Yudistira Nunsyah, Wa Ode Febry Nur Aisyah Nurul Huda Pamungkas, Bagus Perdana Wahyu Santosa Prabangkoro, Resi Pradigdo, Argha Cahyo Priyambada, Bagus Bimma Rasdanu, Rasdanu Rumanto, Yuliadi Sari, Zika Puspita Setyo Wardhana, Tri Trias Andati Ulfa Maslahah Yuliani, Poppy