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Taufik Akbar
Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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MEMANFAATKAN KARUNGUT SEBAGAI SARANA MENUMBUHKEMBANGKAN NILAI-NILAI PANCASILA Basori, B; Akbar, Taufik
Jurnal Tradisi Lisan Nusantara Vol 4, No 2 (2024): Volume 4, Nomor 2, Agustus 2024
Publisher : ppjbsip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51817/jtln.v2i1.156

Abstract

Karungut is a creation that the Dayak people uphold as a great classical literature and is a kind of pantun or gurindam. The singer of karungut tells poems by mixing various legends, advices, admonitions, and warnings about everyday life. Indonesian society faces serious challenges related to nationalism, diversity, and the diminution of Pancasila values in the life of nation and state. This paper seeks to explore the potential of karungut to be utilized as one of the tools to instill and nurture the values of Pancasila in the life of society.
Sentimen Bisnis dan Konsumen dalam Siklus Ekonomi Indonesia Akbar, Taufik; Murdiyanto, Edi; Dewi, Anita Sumelvia
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 5 No. 1 (2022): Januari
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v5i1.727

Abstract

This research aims to find out the relationship between consumer confidence, business confidence, consumer price index, and composite stock price index in Indonesia because the indicator describes a country's economic cycle as a result of sentiment that occurs. Quantitative descriptive research using multivariate methods of cointegration and granger causality within the VECM statistical framework. The period of the study is from 2015 – 2020. VECM estimation shows that in the long term there is a positive relationship pattern between CCI and itself. Then PMI shows a pattern of positive relationships, while CPI and JCI show negative relationships. Only PMI variables have a significant effect on the CCI in the long run. Then in the short term, PMI has a positive relationship pattern and has a significant influence on CCI and JCI in lags 1 and 2, and has a significant influence on CPI in lag 2. JCI has a positive and significant relationship pattern to CCI and CPI in lag 2. This research still does not discuss the dynamic behavior of the VECM model through the response of each variable to the shock of other variables and forecasting how the response of a variable in the future if a shock occurs in other variables. Governments and central banks must be able to reduce market panic and build a level of public trust. It can be said that optimism from the point of view of the business world and consumers needs to be maintained by stakeholders, especially governments and central banks.
Is Sustainability Report Disclosure Implemented Properly? (A Case Study of Companies Listed in Sri-Kehati Index) Akbar, Taufik; Murdiyanto, Edi
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 6 No. 1 (2023): Januari
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v6i1.1067

Abstract

This study aims to identify sustainability reports conducted by companies listed in the Sri-Kehati index. This is a qualitative research and the GRI standards are a reference in disclosure. The result of the research shows that there is no guarantee that companies listed in the Sri-Kehati index will make a complete disclosure, especially compliance with GRI standards. Too many aspects or reporting standards should be implemented following global standards such as GRI. Based on SRDI calculation, shows that AKR Corporindo, Perusahaan Gas Negara (PGN), Bank BTN, Cikarang Listrindo, Indofood Sukses Makmur, and Semen Indonesia are classified as companies that make disclosures with the highest GRI index. Meanwhile, companies with low disclosures include Bumi Serpong Damai, Telkom, Jasa Marga, Sido Muncul, PP (Persero), Kalbe Farma, and Adi Sarana Armada.
THE INFLUENCE OF SERVICE QUALITY, PRICE, AND PROMOTION ON CONSUMER PURCHASING DECISIONS AT BMA PUTRA CARWASH Akbar, Taufik; Sanida, Nuris
Distribusi - Journal of Management and Business Vol. 13 No. 2 (2025): Distribusi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v13i2.652

Abstract

The fierce rivalry within the car wash service sector demands that businesses owners to understand the key factors influencing consumer purchase decisions to ensure business sustainability. The purpose of this study is to examine how pricing, promotions, and service quality affect customers' decisions to buy from BMA Putra Carwash.  A quantitative method of study was used.  Although the precise quantity remained unclear, the population was made up of all clients who have used BMA Putra Carwash services.  Purposive sampling was therefore used to choose the sample, and 100 respondents were obtained by applying the Lemeshow technique to establish the sample size with a 10% margin of error.  A Google Forms-distributed online survey was used to gather data.  Multiple linear regression was used in the data analysis to see how various independent factors affected the dependent variable.  Furthermore, statistical tests such as the coefficient of determination (R2), t-test, F-test, validity, and reliability were performed. Results show that the purchase decision at BMA Putra Carwash is significantly affected by service quality, price, and promotion, both individually and collectively. Consequently, it is advised that BMA Putra Carwash consistently uphold and enhance service quality, focusing particularly on speed, friendliness, and customer satisfaction. Maintaining competitive pricing and optimizing promotion strategies are also crucial. These measures are expected to sustainably boost purchase decisions and support business growth in the future.
(INDIGENOUS WOMEN AND ECOLOGICAL JUSTICE: THE PEREMPUAN AMAN MOVEMENT IN ADVOCATING FOR THE INDIGENOUS PEOPLES BILL) : PEREMPUAN ADAT DAN KEADILAN EKOLOGIS: GERAKAN PEREMPUAN AMAN DALAM ADVOKASI RUU MASYARAKAT ADAT Akbar, Taufik; Permata Sari, Qurnia Indah
JSPH : Jurnal Sosial Politik Humaniora Vol. 2 No. 1 (2025): April
Publisher : CV Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jsph.v2i1.2083

Abstract

This article examines the strategic role of indigenous women in advancing ecological justice through the PEREMPUAN AMAN movement, particularly in the advocacy for the Indigenous Peoples Bill. Using a qualitative descriptive approach, the study explores how indigenous women experience multiple layers of discrimination, including the loss of land rights, traditional knowledge, inheritance, and exclusion from political participation and development processes. The study highlights how PEREMPUAN AMAN mobilizes resources, builds cross-community solidarity, and frames ecological and gender justice issues as a social movement strategy. Findings reveal that indigenous women are not merely victims of exploitative policies and development but are also key actors in pushing for more inclusive policy transformations. This movement underscores the need to integrate ecological justice and indigenous women’s rights into public policymaking.
Power, Trust, and Integrity: A Sociological Analysis of Corporate Size, Managerial Control, and Financial Transparency in Indonesia’s Energy Industry Zakiyah, Eneng Fitri; Akbar, Taufik
Baileo: Jurnal Sosial Humaniora Vol 3 No 2 (2026): January 2026 (On Process)
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol3iss2pp313-331

Abstract

This study investigates the sociological dynamics shaping corporate financial integrity in Indonesia’s energy sector by analyzing how power, trust, and integrity interact within organizational governance structures. It examines the effects of firm size, managerial ownership, and leverage on financial reporting integrity, with audit quality serving as a moderating variable. Using a quantitative explanatory design with sociological interpretation, the study employs panel data regression and moderated regression analysis (MRA) on 49 energy firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The findings reveal that firm size has a significant negative effect on financial reporting integrity, reflecting the role of power asymmetry and structural complexity in large organizations. Conversely, managerial ownership shows a significant positive impact, indicating that managerial control fosters trust and accountability, while leverage exhibits no significant influence. Audit quality moderates these relationships by mitigating the negative impact of firm size and amplifying the positive influence of managerial ownership, but it does not affect leverage. The study’s novelty lies in integrating sociological theory into financial analysis, conceptualizing audit quality as a mechanism of social control that legitimizes managerial conduct and sustains institutional trust. This research contributes to the advancement of organizational sociology and governance studies by reframing financial transparency as a moral and institutional practice within corporate systems.
The Effect of Liquidity, Leverage, and Firm Size on Firm Value with Profitability as a Moderating Variable Supriyatna, Yoga; Akbar, Taufik
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.800

Abstract

In recent years, the Indonesian food and beverage sector has faced significant challenges, including rising raw material costs, declining purchasing power, and upcoming excise taxes, which have impacted stock prices and investor confidence. This study examines the effects of liquidity, leverage, and firm size on firm value, with profitability as a moderating variable. Employing a quantitative associative design, the research utilized a purposive sampling technique to select 28 companies from a population of 129 firms, observed over a three-year period (2021-2023). Data were analyzed using panel data regression in EViews 13. The results indicate that both liquidity and leverage have a significant positive impact on firm value. In contrast, firm size was found to have no significant effect. A key finding is the moderating role of profitability: it effectively strengthens the relationships between both liquidity and leverage with firm value. However, profitability was not a significant moderator for the relationship between firm size and firm value. These findings underscore the critical roles of financial structure and profitability in enhancing firm value, while suggesting that the influence of sheer size may be more nuanced or contingent on other factors not captured in this model.
The Influence of Institutional Ownership and Audit Quality on The Quality of Financial Reporting Mediated by Internal Control Azi, Reza Satrio; Akbar, Taufik
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.802

Abstract

The increasing importance of financial transparency in manufacturing firms highlights the need to understand the factors influencing financial reporting quality. This study investigates the effects of institutional ownership and audit quality on financial reporting quality, with internal control as an intervening variable. The research population consists of 50 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2021 to 2024. Purposive sampling was employed to select the sample, and secondary data were collected from the BEI website. Data analysis was conducted using Eviews 12 software. The results reveal that institutional ownership significantly impacts internal control, audit quality also influences internal control, institutional ownership affects financial reporting quality,  audit quality does not significantly impact financial reporting quality,  internal control positively affects financial reporting quality; institutional ownership does not influence financial reporting quality through internal control, indicating partial mediation; and audit quality does not affect financial reporting quality through internal control, demonstrating complete mediation.
ANALISIS FINANCIAL DISTRESS BERDASARKAN METODE ZAVGREN, SPRINGATE, GROVER TERHADAP PERUSAHAAN SUB SEKTORTEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Abdullah, Buyung Lukman; Akbar, Taufik; Rahmawati, Zulfia
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 5 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini membahas mengenai analisis financial distress berdasarkan metode zavgren, springate, dan grover terhadap perusahaan sub sektor teknologi yang terdaftar di bursa efek Indonesia. Penelitian ini bertujuan untuk menganalisis financial distress berdasarkan metode zavgren, springate, dan grover terhadap perusahaan sub sektor teknologi yang terdaftar di bursa efek Indonesia. Jenis penelitian ini yaitu penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder. Objek yang digunakan dalam penelitian ini yaitu laporan keuangan tahunan perusahaan sektor teknologi yang terdaftar di bursa efek Indonesia periode 2020-2022. Populasi dalam penelitian ini adalah 44 perusahaan teknologi yang terdaftar di bursa efek Indonesia. Sampel dalam penelitian ini adalah 10 perusahaan. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Penelitian ini menunjukkan hasil bahwa berdasarkan metode zavgren terdapat 1 perusahaan yang terindikasi mengalami financial distress, kemudian berdasarkan metode springate terdapat 4 perusahaan yang terindikasi mengalami financial distress, sedangkan berdasarkan metode grover terdapat 1 perusahaan yang terindikasi mengalami financial distress.
SURVEI SEBARAN POTENSI AQUIFER MENGGUNAKAN METODE GEOLISTRIK KONFIGURASI SCLUMBERGER DI DESA BUNGKU KECAMATAN BAJUBANG KABUPATEN BATANGHARI Dinata, Irfan perastya; Januardi, Januardi; Nursafitri, Dian; Akbar, Taufik; Farhan Fatoni, Ahmad; Arliano Satya Ongko, Jason; Kusuma Dewi, Ira; Sucitra Amin, Sarwo
JOURNAL ONLINE OF PHYSICS Vol. 9 No. 3 (2024): JOP (Journal Online of Physics) Vol 9 No 3
Publisher : Prodi Fisika FST UNJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jop.v9i3.34060

Abstract

Di Desa Bungku sulit mendapatkan sumber air bersih untuk kelangsungan aktivitas masyarakat di desa yang menggunakan air permukaan (sungai), namun ketika musim kemarau tiba, air sungai mengering sehingga tidak mampu menyediakan air bersih. cadangan air. Tak hanya kuantitas, kualitas air juga mengalami perubahan. Kualitas air dilaporkan telah menurun secara signifikan selama dekade terakhir. Di Desa Bungku juga banyak terdapat ladang minyak, salah satunya adalah ladang minyak milik Pertamina. Keberadaan ladang minyak ini sedikit banyak berdampak pada kualitas air tanah, salah satunya air yang berasal dari sumur warga berbau dan berminyak. Menggunakan metode geolistrik dengan konfigurasi Schlumberger. Berdasarkan hasil interpretasi daerah penelitian, lapisan akuifer yang teridentifikasi pada lapisan batupasir berada pada kedalaman 56,8 m – 101 m. Litologi daerah penelitian terdiri atas tanah pucuk, batulempung, batulempung berpasir, batulanau, dan batupasir. Lapisan akuifer terdapat pada lapisan batupasir, dengan kedalaman 56,8 m – 101m dengan tipe akuifer semi tertekan. Pengukuran dilakukan di sepanjang pemukiman masyarakat Desa Bungku dengan sebaran akuifer relatif sama, yaitu pola akuifer semakin menipis dari timur ke barat.Top of Form  
Co-Authors 'Alimudin, 'Alimudin -, Bintari Puspitasari -, Rampeng A.A. Ketut Agung Cahyawan W Abdul Syukur Abdullah Khoir Riqqoh Abdullah, Buyung Lukman Abidin, Finekri Agoestina Mappadang Agung Wahyu Handaru, Indra Pahala, Ahmad Bahrudin Ahmad, Ramli Ahmadi, Ahwan Alfathani, Ahmad Soni Alfian, Faqih Alfikri Alimudin Alimudin, Alimudin Anin Ditto Ardhana Iswari, Wulan Arliano Satya Ongko, Jason Arnila Sandi Ayuanti, Rafikhein Novia Azi, Reza Satrio Azlia, Wifqi Basori, B Darus, Febriansyah Deden Tarmidi Dewi Patwari, Intan Komala Dewi, Anita Sumelvia Dewi, Yeni Kartika Dhika Yuan Yurisma Diana Ambarwati Dinata, Irfan perastya Dira Herawati Eka Supriatna Eko Tama Putra Saratian Elfrida Ratnawati Endah Kurniawati, Endah Ermis Ismail, Iklima Erwin Syahputra, Erwin Esti Utami Pratiwi Fahm, AbdulGafar Olawale Faqih Alfian Farhan Fatoni, Ahmad Fathurrahman, Imam Gede Indrawan Gede Suweken Geubirina, Thera Najwa Ajeng Java Hadi Pranoto Hadian Mandala Putra Hafid, Fauziah Sri Andria Hafifan Triadi Putra, Ahmad Haris, M.Sabirin Harni, Harni Hasan Hasan Herbert Situmorang Herbert Situmorang Hidayat, Affan Hidayat, Firman Rizki Huda, Mi’rojul Husnaini, Ica Fauziah Ida Wahidah Idris, Ahmad Ilmi, Syaiful Intan Komala Dewi Patwari J Endjun, Judi Jannah, Qory Fasdatul Jannah Januardi Januardi, Januardi Kadek Yota Ernanda Aryanto Khaidir Khaidir, Khaidir Komala Dewi P, Intan Komala Dewi Patwari, Intan kusuma dewi, ira Laila Isrona Lestari, Veronika Nugraheni Sri Listyani, Indah Luthviana, Dewi Nurika Sari M Ikhsan Machfudzhoh, Asih Machsunah, Siti Untari Maheri L, Sonny Subroto Maheri, Sonny Subroto Maulidi, Dedi Menkher Manjas Mi’rojul Huda Miftahul Munir, Miftahul Mu'Tashim, Aan Mubarok, Ujang Syahrul Murdiyanto, Edi Muslim, Sabarudin Mustikasari, Galuh Ajeng N, Ilfa Septiani Nada, Raicha Nabila Nopratiwi, Yana Nur Azizah, Risma Nurdina, Hana Nuril Aulia Munawaroh Nuris Sanida Nurmawati Nurmawati Nursafitri, Dian Nuzuluddin, M. Nuzuluddin, Muhammad Oktavian, Iqbal Pambudi, Firman Tulus Parwanto, Wendi Perdana, Yoean Octarhaiezky Permada, Agil Reczy Tegar Permata Sari, Qurnia Indah Permatasari, Geby Novita Pranata, Aditya Prasasti, Karari Budi Prastawa, Wisnu Putra, Hepni Putri, Intan Komala Dewi R. Sapto Hendri Boedi Soesatyo Raden Mohamad Herdian Bhakti Rahmadinata, Melisa Fitri Ramadhani, Sylvi Chyntia Ramdan, Muh. Rais Reraldi, Mohammad Novito Rima Semiarty Santana, Sanny Saparuddin Mukhtar Sari, Alvita Sarwo Sucitra Amin Satriadi, Ari Septiani, Ilfa Sholihah, Hikmatun SIGIT, PUTRA ARI Silfia Soni Agus Irwandi Sosilawati, Endang Srikalimah, Srikalimah Sugiono, Sugiono Suhartini Suparno Supriyatna, Yoga Sutariyono, Sutariyono Syahrul R, Syahrul Syaiful Anwar Syifa Awalia,, A. Agung Feinnudin, Muhamad Erwin Kurniawan, Taqi, Muhammad Udi Yuliarto Ujang Syahrul Mubarrok Uli Pardede, Tiarma Ulul Azmi Victor Simanjuntak Wanra, Fadhlan Agusma Widdiyanti, Widdiyanti Wijaya, Diaz Ataya Larsen yanti, Novia fitri Yennita Yongky Rangga Yuda Nugraha Yudhi Herliansyah Yulianti, Ana Yulimarni Yulimarni Yuniar Lestari Yusran Ibrahim Zaerofi, Afif ZAKIYAH, Eneng Fitri Zulfia Rahmawati Zulirfan Zulirfan, Zulirfan