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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Performance Dialektika: Jurnal Ekonomi dan Ilmu Sosial Creative Research Management Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Pengabdian Masyarakat Nusantara Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Abdi Masyarakat Indonesia Journal of Social And Economics Research JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Audit dan Perpajakan Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Lentera Pengabdian Journal of Social Work and Empowerment Advantage: Journal of Management and Business JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat ISEI journal of social and economic research Masyarakat: Jurnal Pengabdian Cahaya Pengabdian Jurnal Bisnis dan Kewirausahaan Jurnal Abdimas Cendekiawan Indonesia Gestion Educativa Jurnal Gerakan Edukasi dan Masyarakat Nusantara (GEMANUSA)
Mohammad Arridho Nur Amin
Universitas Pancasakti Tegal
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Pengaruh Perputaran Modal Kerja, Rasio Aktivitas, Likuiditas dan Solvabilitas Terhadap Profitabilitas Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Amin, Mohammad Arridho Nur; Gunistiyo; Dasuki, Nurul Islamiaty
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 1 (2023): Article Research Volume 3 Issue 1, Maret 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i1.2054

Abstract

Penelitian ini bertujuan untuk mengetahui tentang pengaruh perputaran modal kerja terhadap profitabilitas, mengetahui tentang rasio aktivitas terhadap profitabilitas, tentang pengaruh likuiditas terhadap profitabilitas, untuk mengetahui tentang pengaruh solvabilitas terhadap profitabilitas, serta untuk mengetahui tentang pengaruh secara simultan perputaran modal kerja, rasio aktivitas, likuiditas dan solvabilitas terhadap profitabilitas. Penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan data yang digunakan adalah dokumentasi yaitu data sekunder yang berupa laporan keuangan perusahaan tahunan. Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021, sampel penelitian ini berjumlah 24 perusahaan yang dipilih berdasarkan purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi berganda, kesimpulan dari penelitian ini yaitu perputaran modal kerja secara parsial berpengaruh terhadap profitabilitas, rasio aktivitas secara parsial berpengaruh terhadap profitabilitas, likuiditas secara parsial berpengaruh terhadap profitabilitas, solvabilitas secara parsial tidak berpengaruh terhadap profitabilitas
Pendampingan Pemutakhiran Basis Data Objek Pajak Non PBB Empat Jenis Pajak Kabupaten Tegal Wahyudi, Catur; Hidayat, Tofik; Firmansyah, Hasbi; Amin, Mohammad Arridho Nur; Amalia, Mei Rani; Susilawati, Agnes Dwita
Cahaya Pengabdian Vol. 1 No. 1 (2024): Juni 2024
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v1i1.47

Abstract

Program pendampingan pemutakhiran basis data objek pajak non PBB untuk pajak hotel, pajak restoran, pajak hiburan, dan pajak reklame di daerah Kabupaten Tegal dilakukan oleh pemerintah daerah melalui BAPENDA. Program ini dilakukan dengan maksud agar pemerintah memiliki data terbaru yang nantinya digunakan sebagai dasar dalam penghitungan PAD yang bersumber dari pajak tersebut. Mengingat bahwa pajak merupakan salah satu PAD terbesar dari pemerintah Kabupaten Tegal maka dengan adanya pemutakhiran data pajak tersebut akan memudahkan pemerintah daerah dalam meminta pajak pada masing-masing subjek pajak hotel, pajak restoran, pajak hiburan, dan pajak reklame di Kabupaten Tegal.
Socialization of PBB-P2 Receivables Collection in Tegal Regency Amirah; Amin, Mohammad Arridho Nur; Murdiati, Sri; Wijaya, Juli Riyanto Tri
Jurnal Abdimas Cendekiawan Indonesia Vol. 1 No. 3 (2024): September
Publisher : Yayasan Cendekiawan Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56134/jaci.v1i3.94

Abstract

One of the problems that is often faced by Land and Building Taxpayers (PBB-P2) in paying taxes is the amount of PBB-P2 payments owed. To be able to find out the amount of the outstanding PBB-P2 payment, it is necessary to understand the tax subject, tax object, tax object exemption, and the PBB-P2 rate owed. Through Community Service, it is hoped that the Village Head as a Taxpayer can understand the amount of payments that must be paid to the outstanding PBB-P2 and provide socialization to the villagers so that taxpayers from various villages in Tegal Regency can obey in paying PBB-P2. Thus, through this service, it will provide understanding to the participants to be able to pay tax arrears and be obedient in paying taxes afterwards. The target of this service is the Village Head of Tegal Regency. This activity will be held on Tuesday, August 13, 2024 at 09.00 WIB until it is finished. The results of the service activities showed that there was an increase in understanding of PBB-P2 tax subjects, tax objects, exemptions for PBBP2 tax objects, filling out tax object notification letters (SPOP) to the calculation of urban rural land and building taxes (PBB-P2) and the taxes collected could be implemented properly.
The Influence of Social Media Content on Students' Learning Interest in the Digital Era Mohammad Arridho Nur Amin
Gestion Educativa Vol. 2 No. 2 (2025): NOVEMBER-GE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/sgheay82

Abstract

The development of digital technology has changed the way students access information and influenced their learning interests in the modern era. This study uses a Literature Review method to analyze the influence of social media content on students' learning interests. The literature reviewed includes national and international journals, scientific proceedings, and academic books relevant to the topic, with a focus on educational, entertainment, and interactive content. The results of the study indicate that students utilize platforms such as Instagram, TikTok, YouTube, and X intensively to obtain academic information. Creative and interactive educational content increases motivation and learning engagement, while excessive entertainment content can be distracting. Digital literacy is an important factor for students to assess the credibility and relevance of content. Digital interactions through comments, information sharing, and group discussions support collaborative learning and a more in-depth learning experience. The integration of social media into learning strategies allows for a more adaptive curriculum, increases engagement, and strengthens information retention. This study emphasizes the need for structured and evidence-based use of social media to support the effectiveness of students' learning processes. These findings form the basis for developing innovative digital learning strategies that are responsive to the needs of today's generation of students.
Faktor-Faktor yang Mempengaruhi Risiko Operasional: Bukti dari Sektor Consumer Non-Cyclicals Pada Bursa Efek Indonesia Amin, Mohammad Arridho Nur; Murwati, Murwati; Oktavianti, Syalsabillah; Saputra, Bagas
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.242

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya pengelolaan risiko operasional perusahaan di tengah dinamika persaingan bisnis dan ketidakpastian kondisi ekonomi yang terus berkembang. Risiko operasional menjadi salah satu faktor yang dapat memengaruhi keberlangsungan usaha, sehingga perusahaan perlu memperhatikan berbagai faktor internal yang berpotensi memengaruhi tingkat risiko tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh growth opportunity dan operating cash flow terhadap risiko operasional. Populasi penelitian adalah perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Papan Utama Bursa Efek Indonesia (BEI) periode 2021–2025. Melalui metode purposive sampling, peneliti memperoleh sampel sebanyak 36 perusahaan dengan 180 observasi tahun-perusahaan. Data penelitian dianalisis menggunakan metode regresi linear sederhana. Hasil penelitian menunjukkan bahwa growth opportunity dan operating cash flow berpengaruh positif signifikan terhadap risiko operasional perusahaan. Temuan ini menunjukkan bahwa peningkatan peluang pertumbuhan dan arus kas operasional dapat memengaruhi tingkat risiko operasional yang dihadapi perusahaan.
Upaya Pencegahan Stunting Melalui Penyuluhan dan Pemberian Makanan Tambahan Pada Ibu Hamil Maulidia Bintang Nur Zaman; Ira Puspita Sari; Catur Wahyudi; Agnes Dwita Susilawati; Mohammad Arridho Nur Amin; Eva Anggra Yunita; Tri Sulistyani
GERAKAN EDUKASI DAN MASYARAKAT NUSANTARA Vol. 1 No. 1 (2025): Jurnal Gerakan Edukasi dan Masyarakat Nusantara
Publisher : CV. DIGITIAL EDUKASI NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65841/gemanusa.v1i1.130

Abstract

The problem of stunting is a crucial issue that must be addressed collectively. Poverty and low levels of knowledge are key factors that must be addressed to prevent stunting. Stunting prevention must be implemented as early as possible, starting from when the fetus is still in the womb. A child's first 1,000 days must be protected. To reduce stunting rates, collaboration between the government, health services, social services, and the wider community is crucial. One way to reduce stunting is by raising awareness of stunting through outreach and mentoring. The community service program was implemented by the Lambanggelun Village Community Service Team in collaboration with the Paninggaran District Health Center and the Lambanggelun Village government. Lambanggelun Village, Paninggaran District, is one of the villages with a high stunting rate. The activity began with an FGD. The FGD results showed that the Lambanggelun Village community still has low knowledge and awareness of stunting prevention. Therefore, the Lambanggelun Village Community Service Team began its activities with data collection to obtain the latest data on the number of pregnant women in Lambanggelun Village. The data collection results showed that there were 20 pregnant women. After the data collection, the program continued with the preparation of materials, the creation of educational videos, the educational process, and finally, evaluation and provision of supplementary food for pregnant women. The results of the educational activities showed that pregnant women became more aware of the dangers of stunting and there was an increase in their own prevention efforts.
Pengaruh Profitabilitas, Pertumbuhan Penjualan, dan Ar us Kas Operasi terhadap Financial Distress: Peran Moderasi Board Diversity pada Perusahaan Properti dan Real estate di Bursa Efek Indonesia Dika Wulandari; Yuni Utami; Mohammad Arridho Nur Amin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8571

Abstract

Penelitian ini mengkaji pengaruh profitabilitas, pertumbuhan penjualan, dan arus kas operasional terhadap kesulitan keuangan, serta peran moderasi keragaman dewan direksi di sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2021–2025. Dengan menggunakan teknik sampling purposif, 33 perusahaan dipilih dari populasi sebanyak 92 perusahaan, sehingga menghasilkan 165 pengamatan perusahaan-tahun. Data dianalisis menggunakan model regresi respons biner, khususnya regresi logistik dan probit, yang diestimasi dengan perangkat lunak Stata 17. Hasil menunjukkan bahwa profitabilitas memiliki efek negatif yang signifikan terhadap probabilitas kesulitan keuangan, yang menegaskan bahwa kapasitas menghasilkan laba berfungsi sebagai penyangga kritis terhadap risiko kebangkrutan. Sebaliknya, pertumbuhan penjualan dan arus kas operasional tidak terbukti secara statistik memengaruhi kerentanan keuangan. Terkait moderasi, Keragaman Dewan Direksi ditemukan secara signifikan melemahkan efek negatif profitabilitas terhadap Kesulitan Keuangan, menyarankan bahwa heterogenitas tinggi dalam komposisi dewan direksi dapat memicu inefisiensi birokrasi dan penundaan pengambilan keputusan strategis yang merusak efektivitas profitabilitas dalam mengurangi risiko kebangkrutan. Namun, Keragaman Dewan Direksi tidak memoderasi hubungan antara pertumbuhan penjualan atau arus kas operasional dengan Kesulitan Keuangan. Temuan-temuan ini memiliki implikasi penting bagi para investor dan manajemen, optimalisasi laba tetap menjadi jaring pengaman keuangan utama, sementara komposisi dewan direksi harus diatur dengan cermat untuk menghindari eskalasi konflik kepentingan yang dapat melemahkan ketahanan perusahaan.
Determinants of Debt Financing Behavior in Indonesian Family Firms: The Moderating Role of Family Tribe’s Social Capital Riffa'I Al Hakim; Yuni Utami; Mohammad Arridho Nur Amin
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 33 No 1 (2026): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jp.2026.33.1.20401

Abstract

This study aims to analyze the influence of Free Cash Flow (FCF), Operating Leverage (OL), and Market-to-Book Value (MBV) on debt financing behavior in 53 family firms listed on the Main Board of the Indonesia Stock Exchange for the 2021-2025 period. Additionally, this study examines the moderating role of Family Tribe’s Social Capital in these relationships. Using the Fixed Effects Model (FEM) panel data regression method via Stata 17 on 265 firm-year observations, the results indicate that FCF has a significant negative effect on debt financing behavior. Conversely, OL and MBV are found to have a significant positive impact on corporate financing decisions. Moderation analysis demonstrates that family tribal social capital significantly mitigates the influence of FCF and OL on debt policy, whereas no moderating effect was found in the relationship between MBV and debt policy. These findings confirm that sociological factors, specifically tribal identity, function as crucial informal governance instruments influencing strategic financial decisions in family firms within emerging markets.
Co-Authors A, Amirah Achmad Fajar Faizal Agnes Dwita Susilawati Aji, Wendi Yonspia Alfaini, Nabila Amirah Amirah Amirah Amirah Bahrain Pasha Irawan Bahrain Pasha Irawan Catur Wahyudi Catur Wahyudi, Catur Dasuki, Nurul Islamiaty Dewi Indriasih Dien Noviany Rahmatika Dika Wulandari Eva Anggra Yunita Eva Anggra Yunita Fahmi Firmansyah Faizal, Achmad Fajar Firmansyah, Hasbi Gunistiyo Gunistiyo Gunistiyo, Gunistiyo Ira Maya Hapsari Ira Maya Hapsari Ira Puspita Sari Juli Riyanto Tri Wijaya Khilmi, Tubagus Abdulloh Lukman Abdul Azis Maulidia Bintang Nur Zaman Mei Rani Amalia Mei Rani Amalia Mufida, Zahrotul Murwati Murwati Najhah, Dzarrotun Nurhaliza Ahmad Nurul Islamiaty Dasuki Oktavianti, Syalsabillah Riffa'I Al Hakim Saputra, Bagas Setyowati Subroto Setyowati Subroto Sri Murdiati Sukamto, Ika Sumiyarsi Susilawati, Agnes Dwita Tofik Hidayat Tri Sulistiani Tri Sulistyani Tri Sulistyani Wahyudi, Catu Yanti Puji Astuti Yuni Utami Yuni Utami Yuniarti Herwinarni Yunita, Eva Anggra