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All Journal International Journal Of Science, Technology & Management (IJSTM) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies Jurnal of Applied Business and Banking (JABB) Journal Of Human And Education (JAHE) Indonesian Research Journal on Education Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Informasi Keagamaan, Manajemen dan Strategi International Journal of Enterprise Modelling Economic: Journal Economic and Business Academic Journal of Dawa and Communication
Amin, Mat
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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The Effect of Tax Expenses, Profit Volatility, and Cash Holding on the Quality of Profits of Companies in the Basic Industry and Chemical Sectors Azzahra, Azzahra; Suhardi, Suhardi; Amin, Mat
Economic: Journal Economic and Business Vol. 4 No. 2 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i2.1003

Abstract

The quality of profits acts as a mediator in conflicts of interest between management and capital owners, with its main function as an indicator of performance and the basis for investment decision-making. The pressure to maintain a positive performance image can prompt management to respond to tax expenses, profit fluctuations, and manage cash strategically, potentially impacting the reliability of financial information. This study analyzes the influence of tax expenses, profit volatility, and cash holding on the quality of profits of companies in the basic and chemical industries sectors listed on the Indonesia Stock Exchange as industries experiencing a significant performance surge in 2023–2024. This phenomenon was statistically analyzed in a quantitative approach of panel data regression analysis of 165 observations from 33 companies, using Common Effect Model (CEM). The results show that separately, tax expense has a negative and significant effect on profit quality, while profit volatility and cash holding have no significant effect. Simultaneously, all three variables have a significant effect, with tax burden as the dominant factor. The results of the test imply the importance of focusing on corporate fiscal pressures as it can impact the integrity of earnings reporting, which is closely related to investor perceptions and decisions.
PENGARUH KOMPENSASI, LINGKUNGAN KERJA DAN WORK-LIFE BALANCE TERHADAP KINERJA YANG BERDAMPAK PADA PRODUKTIVITAS KARYAWAN TOYOTA ISTANA AGUNG KOTA PANGKALPINANG Firdaus, Rahmad; Wulandaru, Ega; Amin, Mat
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 6, No 2 (2025): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v6i2.36219

Abstract

Penelitian ini menguji pengaruh kompensasi, lingkungan kerja, dan work-life balance secara bersamaan terhadap kinerja karyawan dan dampaknya pada produktivitas di Toyota Istana Agung Pangkalpinang. Data dikumpulkan melalui kuesioner yang disebarkan kepada karyawan dan dianalisis menggunakan SEM-PLS. Hasil menunjukkan bahwa ketiga faktor tersebut secara signifikan meningkatkan kinerja karyawan, dan secara langsung mendorong produktivitas. Selain itu, kinerja karyawan terbukti menjadi perantara yang memperkuat hubungan antara kompensasi, lingkungan kerja, work-life balance, dan produktivitas. Temuan ini menegaskan pentingnya peningkatan paket kompensasi, perbaikan kondisi fisik serta psikososial di tempat kerja, dan pemeliharaan keseimbangan antara tuntutan pekerjaan dan kehidupan pribadi untuk mendukung kinerja yang optimal dan produktivitas perusahaan yang lebih tinggi.
Pengaruh Harga, Kualitas Pelayanan, dan Store Atmosfer Terhadap Keputusan Pembelian Di Coffe Shop Haluan Space Kota Pangkalpinang Amin, Mat
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 3 (2025): Artikel Riset Nopember 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i3.7026

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh harga, kualitas pelayanan, dan store atmosfer terhadap keputusan pembelian di coffe shop haluan space pangkalpinang. Penelitian ini menggunakan metode penelitian kuantitatif dengan jumlah sampel sebanyak 100 responden dan menggunakan teknik pengambilan sample non probability sampling dengan penarikan sampel purposive sampling. Pada penelitian ini variabel bebasnya terdiri dari harga, kualitas pelayanan, dan store atmosfer, sedangkan variabel terikatnya adalah keputusan pembelian. Pengujian instrumen mengunakan analisis regresi linier berganda serta uji t dan uji F. Hasil penelitian menunjukkan bahwa harga dan kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan pembelian. Sedangkan store atmosfer tidak berpengaruh terhadap keputusan pembelian. Secara simultan harga, kualitas pelayanan, dan store atmosfer berpengaruh positif dan signifikan terhadap keputusan pembelian
The Effect Of Transformational Leadership And Competence On Performance Through Compensation As An Intervening Variable Amin, Mat; Wicaksana, Hangga; Suhardi, Suhardi
International Journal of Science, Technology & Management Vol. 4 No. 2 (2023): March 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i2.775

Abstract

This study aims to determine and analyze the influence of leadership and competence on employee performance, locus of study at Bapedalitbangda Pangkalpinang City, with a total of 53 respondents. Data collection was carried out by distributing questionnaires, with data processing techniques using the PLS SEM model. From the test results, it was found that leadership style has a positive and significant effect on performance and compensation. Compensation has a positive and significant effect on performance, but competence has a positive but not significant effect on performance. Compensation has a positive but not significant effect on compensation. The effect of leadership style on performance with compensation as an intervening variable has a positive and significant effect, and the effect of competence on performance with compensation as an intervening variable shows positive results but not significantly. In improving the performance of Bappedalitbangda Pangkalpinang City employees, it is better to pay more attention to leadership style, increase competence, improve compensation so that it has a significant influence in improving employee performance according to performance evaluation and their respective duties and functions.
The effect of internship programmes on soft skills and work motivation on students' work readiness Wahyuni, Restu; Suhardi, Suhardi; Amin, Mat
Economic: Journal Economic and Business Vol. 5 No. 1 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i1.1362

Abstract

This study aims to analyze the influence of internship programs, soft skills, and work motivation on students' work readiness, with self-efficacy as a mediating variable. The study was conducted on Pertiba University students using a quantitative approach using the Partial Least Squares (PLS) method. Data were collected through questionnaires with 178 students as respondents. The results showed that soft skills and work motivation had a positive and significant effect on students' work readiness. Conversely, internship programs did not show a significant effect on work readiness, either directly or indirectly. In addition, self-efficacy was shown to significantly mediate the relationship between soft skills and work readiness, but did not mediate the relationship between internship programs and work motivation on students' work readiness. These findings confirm that students' work readiness is more determined by internal factors, particularly interpersonal skills and self-confidence, than by internship experience alone. Therefore, universities are advised to place more emphasis on the development of students' soft skills and self-efficacy through collaborative learning, self-development activities, and meaningful practical experiences to improve students' readiness to face the increasingly competitive world of work.
The influence of entrepreneurship education, family support, and campus environment on entrepreneurial interest with self-efficacy as an intervening variable Febriani, Nadila; Suhardi, Suhardi; Amin, Mat
Economic: Journal Economic and Business Vol. 5 No. 1 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i1.1455

Abstract

This study aims to analyze the influence of Entrepreneurship Education, Family Support, and Campus Environment on Entrepreneurial Interest with Self-Efficacy as an intervening variable. The phenomenon of low entrepreneurial interest among college graduates despite various strengthening programs has been implemented is the main background of this study. Using a quantitative approach, data was collected through an online questionnaire from 125 students who have taken entrepreneurship courses. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique using SmartPLS software. The results showed that Entrepreneurship Education and Family Support have a positive and significant effect on Self-Efficacy. However, it was found that the Campus Environment has no significant effect on students' Self-Efficacy or Entrepreneurial Interest. Self-Efficacy proved to be a strong predictor of Entrepreneurial Interest and plays a significant mediator in bridging the influence of education on interest. This finding confirms that strengthening psychological aspects through self-confidence is far more effective than simply providing physical facilities on campus. This study recommends the need for synchronization between the academic curriculum and family emotional support in order to crystallize students' entrepreneurial mentality.
Career motivation, internship experience, and soft skills on work interest in students with the mediating role of work readiness perceptions Pohan, Nasrul Arifin; Amin, Mat; Suhardi, Suhardi
Economic: Journal Economic and Business Vol. 5 No. 1 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i1.1463

Abstract

The dynamics of the modern job market require college graduates to not only excel academically but also possess adequate professional preparedness. This study aims to analyze the influence of career motivation, internship experience, and soft skills on the work interest of students at the Faculty of Economics and Business (FEB) of Pertiba University, with perceived work readiness as a mediating variable and Grade Point Average (GPA) as a control variable. This study used a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to final-year students who had participated in the internship program. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results showed that internship experience and soft skills had a positive and significant effect on perceived work readiness, while career motivation had no significant effect. Perceived work readiness was shown to partially mediate the relationship between internship experience and soft skills on work interest. Meanwhile, GPA did not show a significant effect on work interest. These findings emphasize the importance of strengthening practical experience and developing interpersonal competencies in higher education.
Membangun SDM Kompeten: Implementasi Wajib Sertifikasi Kompetensi Bidang Manajemen SDM (Webinar Kolaboratif: Telaah Permenaker No. 115 Tahun 2022) Tuha, Panca Tuah; Hadjri, Muhammad Ichsan; Rosyadi, Akhmad; Aklil, Maulana; Nugroho, Fithriawan; Amin, Mat
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 9 No. 1 (2026): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v9i1.10662

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran tenaga kerja, akademisi, serta praktisi terhadap pentingnya sertifikasi kompetensi di bidang Manajemen Sumber Daya Manusia (MSDM) sebagaimana diamanatkan dalam Peraturan Menteri Ketenagakerjaan Republik Indonesia Nomor 115 Tahun 2022 tentang Pemberlakuan Wajib Sertifikasi Kompetensi bagi Tenaga Kerja di Bidang MSDM. Kegiatan ini dilaksanakan dalam bentuk Webinar dengan tema “Membangun SDM Kompeten dan Profesional: Implementasi Wajib Sertifikasi Kompetensi Bidang Manajemen SDM”, yang diselenggarakan pada 31 Oktober 2025 secara daring melalui platform Zoom Meeting. Webinar ini merupakan kolaborasi antara Universitas Pertiba, Universitas Sriwijaya, HAI Institute dan Dinas Tenaga Kerja dan Transmigrasi Provinsi Sumatera Selatan, dengan menghadirkan narasumber dari unsur akademisi, pemerintah, dan lembaga pelatihan. Kegiatan ini diikuti oleh 90 peserta terdaftar dan 70 peserta aktif dari berbagai latar belakang, termasuk dosen, mahasiswa, tenaga pelatihan, dan praktisi SDM industri. Melalui metode sosialisasi interaktif dan penyampaian kebijakan publik, kegiatan ini berhasil meningkatkan pengetahuan serta motivasi peserta untuk mengikuti program pelatihan dan uji kompetensi berbasis Badan Nasional Sertifikasi Profesi (BNSP). Hasil kegiatan menunjukkan adanya peningkatan kesadaran terhadap pentingnya pengakuan kompetensi kerja yang terstandarisasi, serta penguatan kolaborasi antara perguruan tinggi, lembaga pelatihan, dan pemerintah daerah. Webinar ini menjadi langkah strategis dalam mendorong implementasi kebijakan pengembangan SDM berbasis kompetensi, sekaligus membangun ekosistem sertifikasi yang inklusif dan berdaya saing global.
Co-Authors Adinda, Febby Agus Sofyan Aklil, Maulan Aklil, Maulana Azzahra, Azzahra Barokah, Muhammad Daulay, Haidar Putra Febriani, Nadila Fithriawan Nugroho Haprinda, Monica Indinastin, Indinastin Jufri Sani Akbar Juhaini, Juhaini Mohammad Al Farabi, Mohammad Munir Munir, Munir OK, Azizah Hanum Palem, Nur Halizah Pohan, Nasrul Arifin Prabaswara, Tsaqif Rahmad Firdaus Ramadhana, Muhammad Nasrullah Restu Wahyuni, Restu Rosyadi, Akhmad Siti Napisah Solihah Titin Sumanti, Solihah Titin Sri Rezeki, Nadia Sugianto Suhardi Suhardi Suhardi Suhardi Suhardi Tuha, Panca Tuah Wicaksana, Hangga Wulandaru, Ega Zaini Dahlan