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WHAT IS THE BEHAVIOR OF STUDENT SAVINGS? Negara, Andi Kusuma; Erdawati, Lena; Hardianto, Alit Millinia; Mubarok, Ahmad Zakki
Digital Business Journal Vol 3, No 2 (2025): Digital Business Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/digibis.v3i2.13475

Abstract

This study aims to test and analyze the influence of financial knowledge, financial attitude, and income on student saving behavior. The independent variables in this study were financial knowledge, financial attitude and income, while the dependent variables in this study were saving behavior. This study uses primary data by providing a number of questionnaires to management students of the Faculty of Economics and Business, University of Muhammadiyah Tangerang. The number of samples in this study was 89 respondents. Furthermore, the data that has been collected is analyzed by multiple linear regression, The regression test results show that there is a significant influence of financial knowledge and financial attitude variables on saving behavior, proven. This is evidenced by the t-value calculated on the financial knowledge variable of 3,599 with a significance of 0.001 and the financial attitude of 4,120 with a significance of 0.000 so that the t-value is calculated above the t table and the significance is below 0.10. Therefore, it can be concluded that there is a significant influence of financial knowledge and financial attitude variables on saving behavior. Meanwhile, there is an influence of income variables on saving behavior, which is not proven. This is evidenced by the t-value calculated on the income variable of 0.820 with a significance of 0.414 so that the t-value calculated below the t table and the significance above 0.10. Therefore, it can be concluded that there is no significant influence of income variables on saving behavior.
Clustering Analysis of School Student Distribution in Bojonegoro Regency with Kernel K-Means Mubarok, Ahmad Zakki
Jurnal Statistika dan Komputasi Vol. 4 No. 1 (2025): Jurnal Statistika dan Komputasi
Publisher : Universitas Nahdlatul Ulama Sunan Giri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/statkom.v4i1.4825

Abstract

Background: Education is a fundamental aspect that plays an important role in determining the progress of a nation. In Indonesia, education equity remains a major challenge, particularly in relation to the gap between urban and rural areas. Bojonegoro District, with its diverse geographical and social characteristics, reflects this issue of uneven educational access. Objective: This study aims to examine the 2022 distribution of study groups at different education levels (kindergarten, elementary school, junior high school, high school, and vocational school) in Bojonegoro using descriptive statistics, normality testing, and the Kernel K-Means clustering algorithm. Methods: Data were tested for normality using the Kolmogorov-Smirnov method. The clustering was performed by comparing four kernel types (Dot, Polynomial, Gaussian, and Sigmoid) to determine the most effective approach based on the Average Within Cluster Distance (AWCD) and the elbow method principle. Results: The findings indicate that the distribution of study groups at the kindergarten and elementary school levels is relatively even and follows a normal pattern. In contrast, the distributions at the junior high school, high school, and vocational school levels remain uneven. The Kernel K-Means algorithm with the Dot kernel produced the most optimal results, identifying five main clusters that reflect regional disparities in educational participation. Conclusion: This study demonstrates the novelty of applying Kernel K-Means in the educational context to uncover spatial disparities. The resulting clusters offer valuable insights into education inequality in Bojonegoro. These insights can inform policymakers in designing more targeted, equitable, and data-driven education policies.
DETERMINANTS OF CAPITAL STRUCTURE AND EFFECTIVE TAX RATE AS MODERATION VARIABLES Mubarok, Ahmad Zakki; Sunaryo, Dede; Pangesti, Faralia Abdi; Febrianto, Hendra Galuh; Haq, Saiful
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i1.10899

Abstract

The aim of this research is to determine the influence of asset structure, profitability, business risk and company size on capital structure with the effective tax rate as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2018-2022 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 24 companies were obtained that met the criteria. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis. The research results show that fixed asset structure has a positive effect on capital structure, profitability has a negative effect on capital structure, while business risk and company size have no effect on capital structure. Effective tax rate is able to moderate the positive influence of asset structure on capital structure, but cannot moderate the influence of profitability, business risk and company size on capital structure. Asset structure, profitability, business risk and company size together influence the capital structure.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, TOTAL ASSET TURNOVER, AND DEFERRED TAXES ON CORPORATE FINANCIAL PERFORMANCE: THE ROLE OF COMPANY SIZE MODERATION Mubarok, Ahmad Zakki; Haq, Saiful; Khairunisa, Vera Khairunisa; Fitriana, Amalia Indah
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14486

Abstract

This study addresses the growing need to understand key drivers of financial performance in manufacturing firms amid increasing demands for corporate accountability and operational efficiency. It aims to examine the effects of Corporate Social Responsibility (CSR), Total Asset Turnover (TATO), and Deferred Tax on financial performance, with Firm Size as a moderating variable, using data from manufacturing companies listed on the IDX from 2019 to 2023. Employing panel data regression analysis via EViews 9, the study uses purposive sampling to select 12 firms (60 observations). Findings reveal that TATO and deferred tax have a positive and significant impact on financial performance, while CSR does not. Firm size strengthens the effects of TATO and deferred tax but does not moderate the CSR–performance relationship. The study’s novelty lies in integrating CSR, asset efficiency, and deferred tax within a moderated model in the context of Indonesian manufacturing firms. It contributes theoretically by enriching financial performance literature and practically by guiding strategic decision-making in similar industrial settings.