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All Journal DiE: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Dimensi International Journal of Artificial Intelligence Research AKRUAL: Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia IJEBD (International Journal Of Entrepreneurship And Business Development) Pendas : Jurnah Ilmiah Pendidikan Dasar INVENTORY: JURNAL AKUNTANSI Jurnal Analisa Akuntansi dan Perpajakan Jurnal Ilmiah Manajemen Kesatuan Dinasti International Journal of Digital Business Management International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Social Science Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Ilmu Multidisplin Jurnal Difusi Ipteks Legowo International Journal Multidisciplinary JIPITI: Jurnal Pengabdian kepada Masyarakat LAN TABUR: JURNAL EKONOMI SYARIAH Journal of Economic and Business
Aminullah Assagaf
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Kelayakan Finansial PLTA Run-of-River dengan Integrasi Mekanisme Article 6: Studi Kasus PLTA Watunohu Asbah, Zuhwan; Assagaf, Aminullah
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i4.64110

Abstract

Penelitian ini bertujuan mengevaluasi kelayakan finansial Pembangkit Listrik Tenaga Air (PLTA) run-of-river Watunohu melalui integrasi analisis hidrologi berbasis Flow Duration Curve (FDC), evaluasi indikatif optimasi debit desain, serta potensi pendapatan kredit karbon berdasarkan mekanisme Article 6 Perjanjian Paris. Pendekatan kuantitatif evaluatif digunakan dengan menginterpretasikan data hidrologi dan FDC dari studi kelayakan terdahulu, melakukan simulasi beberapa alternatif debit desain secara indikatif untuk menilai produksi energi tahunan dan capacity factor, serta mengevaluasi kelayakan finansial menggunakan indikator net present value (NPV), internal rate of return (IRR), profitability index (PI), dan payback period (PP). Debit desain final, parameter teknis, serta komponen CAPEX dan OPEX tetap mengacu pada studi kelayakan sebelumnya untuk menjaga konsistensi desain. Analisis dilakukan pada dua skenario, yaitu skenario dasar dan skenario dengan integrasi pendapatan karbon. Hasil penelitian menunjukkan bahwa proyek PLTA Watunohu memenuhi kriteria kelayakan finansial pada skenario dasar dengan NPV sebesar Rp247,97 miliar, IRR 8,19%, dan PP 10,53 tahun. Integrasi mekanisme Article 6 meningkatkan kinerja finansial proyek dengan menaikkan NPV menjadi Rp261,79 miliar dan IRR menjadi 8,27%. Analisis sensitivitas menunjukkan bahwa biaya investasi dan nilai tukar merupakan faktor yang paling berpengaruh terhadap kelayakan finansial proyek, sedangkan variasi capacity factor memberikan dampak yang relatif terbatas.
Determinants of Firm Growth with Sales as an Intervening Variable in the Sharia Economic Perspective in the Garment Industry in East Java Triyono, Dedy; Assagaf, Aminullah; Tampubolon, Liosten Rianna Roosida Ully
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.172

Abstract

The garment industry in East Java faces various challenges such as increasing market competition, the emergence of substitute products, changes in consumer lifestyles, and the development of digital technology that influence business strategies and firm growth. This study aims to analyze the effects of competitors, substitute products, product innovation, digital marketing, social media, lifestyle, and consumer preferences on firm growth with sales as an intervening variable from a Sharia economic perspective. The study employed a quantitative approach using a survey method involving 377 garment business actors in East Java. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results show that competitors, digital marketing, lifestyle, and consumer preferences have a significant effect on sales. Meanwhile, competitors, substitute products, digital marketing, lifestyle, and consumer preferences significantly influence firm growth. Product innovation and social media do not have a significant effect on either sales or firm growth. Sales are also unable to mediate the relationship between strategic factors and firm growth. These findings indicate that digital strategies, an understanding of consumer lifestyles, and the company’s ability to respond to market preferences are important factors in driving the growth of garment companies in East Java.
Model Kebijakan Tax Amnesty Berbasis Nilai Keadilan Untuk Meningkatkan Kepatuhan dan Penerimaan Pajak Winedar, Mustika; Handayani, Alberta; Horri, Miftahol; Nurhayati; Tyas, Alvy Mulyaning; Sayidah, Nur; Assagaf, Aminullah
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 1 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i1.21533

Abstract

The purpose of this research in the long term is to increase taxpayer compliance in fulfilling tax obligations. The specific goal to be achieved is to create a tax amnesty policy model based on the value of justice that can make taxpayers aware and motivate taxpayers to become compliant taxpayers and not to avoid taxes.  Changes to a fairer tax amnesty policy in the future are the task of government management in order to realize social justice for all Indonesian people. Fair tax policy will be one of the social policies that has an impact on raising public awareness to comply with tax regulations and increase tax revenue. Furthermore, high revenue in the tax sector is one of the important parts in supporting government independence in financing state spending. This study uses a qualitative approach to explore the values of justice in the context of tax. Research data was collected through FGD whose participants consisted of taxpayer representatives, tax officials, tax consultants, and academics. The results of the FGD were analyzed by a coding method which was then used to design a fairness-based tax amnesty model. The resulting research output is the design of a fair tax amnesty model to increase tax compliance and revenue.
Penguatan Kompetensi Manajemen Keuangan dan Bisnis Siswa SMK melalui Pendekatan Game-Based Learning Caswito, Ade; Prabowo, Eri; Assagaf, Aminullah; Adi, Tri Wahyu; Syauqina, Tara; Octavia, Lia Nur; Chairat, Arief Suardi N
JIPITI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2026): Mei 2026 - JIPITI: Jurnal Pengabdian kepada Masyarakat
Publisher : PT. Technology Laboratories Indonesia (TechnoLabs)

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

Abstract

Penguatan literasi manajemen keuangan dan bisnis merupakan aspek penting dalam mempersiapkan siswa Sekolah Menengah Kejuruan (SMK) agar memiliki kompetensi yang relevan dengan kebutuhan dunia kerja dan kewirausahaan. Namun, proses pembelajaran yang masih didominasi oleh metode konvensional cenderung kurang mampu mendorong keterlibatan aktif siswa serta belum sepenuhnya mengembangkan pemahaman praktis secara optimal. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan siswa SMKN 5 Kabupaten Tangerang dalam pengelolaan manajemen keuangan dan bisnis melalui penerapan pendekatan game-based learning. Metode pelaksanaan kegiatan dilakukan melalui pelatihan interaktif dan kolaboratif dengan memanfaatkan simulasi permainan edukatif yang meliputi perencanaan keuangan, pencatatan transaksi, analisis sederhana laba-rugi, serta pengambilan keputusan bisnis. Hasil kegiatan menunjukkan bahwa penerapan game-based learning mampu meningkatkan motivasi belajar, partisipasi aktif, serta pemahaman siswa terhadap konsep manajemen keuangan dan bisnis secara kontekstual dan aplikatif. Selain itu, kegiatan ini menghasilkan modul pelatihan berbasis game-based learning yang dapat dimanfaatkan secara berkelanjutan oleh pihak sekolah, serta mendorong peningkatan minat siswa terhadap kewirausahaan. Dengan demikian, kegiatan ini diharapkan dapat menjadi alternatif model pembelajaran inovatif yang efektif dalam meningkatkan literasi keuangan dan bisnis siswa SMK serta mendukung kesiapan mereka dalam menghadapi tantangan dunia kerja dan bisnis masa kini.
Determinants of Brand Loyalty through Customer Experience and moderated by Government Regulation in Indonesian Television Irawan, Donny; Sukesi , Sukesi; Assagaf, Aminullah
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6375

Abstract

Purpose: This study aims to analyze the determinants of brand loyalty strategy through customer experience, moderated by government regulation, in the television industry in Indonesia. Methodology/approach: This research employs a quantitative approach, with a population of 7,346,149 television viewers and a sample of 320 respondents selected using proportional sampling techniques. Data analysis was conducted using Structural Equation Modelling (SEM) with SmartPLS software. Results/findings: The findings are expected to demonstrate that business separation significantly influences customer experience, which subsequently strengthens brand trust and loyalty among television audiences. Furthermore, government regulation functions as a moderating variable that may either strengthen or weaken the relationships among variables, depending on the level of policy intervention in the television industry. Conclusions: Technological innovation and television quality content have a significant effect on customer experience, while AI-driven personalization and television quality content have a significant impact on brand loyalty. However, AI Driver Personalization and Technological innovation did not significantly affect brand loyalty. Limitations: Because the study used a quantitative cross-sectional survey that captures data at a single point in time, it cannot establish causal relationships or assess how constructs like customer experience and brand loyalty evolve over time, limiting causal inference in the rapidly changing television and media landscape. Contributions: This study contributes to the marketing management literature, particularly in the context of branding strategy and consumer behaviour within the media industry.
Co-Authors Adi, Tri Wahyu Ahsan, Mohammad Albab, Eric Ulul Alvy Mulyaning Tyas Ana Fitriyatul Bilgies, Ana Fitriyatul Anggrainy Putri Ayuningrum Armanu Arna Suryani, Arna Asbah, Zuhwan Asi, Yuli Sintha Asmadillah, Fifin Caswito, Ade Chairat, Arief Suardi N Destami, Gina Dery Donny Irawan, Donny Eddy Yunus Elfiswandi, Elfiswandi Fadjar Kurnia Hartati, Fadjar Kurnia Handayani, Alberta Horri, Miftahol Ismail, Shafinar Jajuk Suprijati Lusiana Lusiana Meithiana Indrasari, Meithiana Mira Yona Nur Sayidah Nurhayati Nurmawati Nurmawati Octavia, Lia Nur Prabowo, Eri Putri Septi Naulina Hasibuan Rinto Harno Rojuaniah Rojuaniah Rozi, Ahmad Fakhrur Rudianto, Setiawan Eko Santika, Syahira Dwi Sari, Laynita Shanty Ratna Damayanti Siti Marwiyah Slamet Riyadi Soekiman, JFX. Susanto SRI HANDINI Sri Langgeng Ratnasari SRI UTAMI ADY Sukesi , Sukesi Sukesi . Sukiman, Susanto Suyanto Suyanto Suyanto Syauqina, Tara Tampubolon, Liosten R. R. Ully Tampubolon, Liosten Rianna Roosida Ully tanjung, rona Triyono, Dedy Tyas, Alvy Mulyaning Ulul Albab, Ulul Winedar, Mustika Yulianita, Lailatul zainal mutaqqin Zefriyeni, Zefriyeni