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All Journal Jurnal Konseling dan Pendidikan Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Management and Economics Journal (MEC-J) PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah Innovation Business Management and Accounting Journal Jurnal Akuntansi Trisakti International Journal of Economics and Management Research Enrichment: Journal of Multidisciplinary Research and Development IIJSE Ulil Albab International Journal of Economics and Management Research
Djuni Farhan
Universitas Gajayana Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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PENERAPAN POLA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PERANGKAT DESA TEMENGGUNGAN KECAMATAN KREJENGAN KABUPATEN PROBOLINGGO Sudarwis; Gunadi; Djuni Farhan
Ar-Ribhu : Jurnal Manajemen dan Keuangan Syariah Vol 3 No 2 (2022): Ar-Ribhu
Publisher : Faculty of Islamic Economics and Business

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Abstract

Employee performance is the result of work in quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. Factors that affect performance are leadership patterns and work discipline. Based on this, this research study aims to determine the application of leadership patterns, and work discipline to the performance of village officials in Temenggungan Village, Krejengan District, Probolinggo Regency. The aims of this study were: (1) To determine the application of the leadership of the Temenggungan village head, Krejengan District, Probolinggo Regency in forming work discipline on device performance. (2) To find out the obstacles in forming work discipline for village officials in the village of Temenggungan, Krejengan District, Probolinggo Regency. (3) To find out the efforts made in the efforts made in solving the problem of establishing work discipline on the performance of village officials in the village of Temenggungan, Krejengan District, Probolinggo Regency. This study uses a qualitative method. Qualitative research is a scientific research, which aims to understand a phenomenon in a natural social context by prioritizing the process of deep communication interaction between researchers and the phenomenon under study. Researchers took the research location with observations in Temenggungan Village, Krejengan District, Probolinggo Regency to support the data needed in research related to the implementation of the internal communication bureaucratic reform program in supporting the implementation of organizational change management. Sources of data obtained from the field where the research was carried out. To obtain this data, the interview method was used. This data was obtained from the results of the answers of related informants.
IMPLEMENTASI TATA KELOLA PEMERINTAHAN YANG BAIK DALAM MEWUJUDKAN KUALITAS PELAYANAN PUBLIK (STUDI MULTI SITUS DI KELURAHAN SIDOMUKTI DAN KELURAHAN SEMAMPIR) Agus Suprayoga; Sugeng Mulyono; Djuni Farhan
Ar-Ribhu : Jurnal Manajemen dan Keuangan Syariah Vol 3 No 2 (2022): Ar-Ribhu
Publisher : Faculty of Islamic Economics and Business

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Abstract

Good governance in the village or sub-district must be carried out in a structured and systematic manner so that it is not only accountable for all activities carried out but also can increase the competitiveness of the village. This means that with good management, the government can have clear directions and goals to achieve. Based on this, this research study aims to find out how to implement good governance in realizing the quality of public services in Sidomukti Village and Semampir Village, Kraksaan District. Qualitative research is a scientific research, which aims to understand a phenomenon in a natural social context by prioritizing the process of deep communication interaction between researchers and the phenomenon under study. Researchers took the research location with observations in Sidomukti Village and Semampir Village, Kraksaan District, Probolinggo Regency, in order to support the data needed in research related to the implementation of good governance in realizing the quality of public services. Sources of data obtained from the field where the research was carried out. To obtain this data, the interview method was used. This data was obtained from the results of the answers of related informants. The results of this study are as follows: (1) The implementation of governance in Sidomukti and Semampir villages has implemented good governance in serving administrative services, both population administration and government administration. (2) Obstacles in the implementation of governance are: HR problems (leadership commitment, quality and morality of human resources and the system as a determining factor for the performance of local government bureaucracy which is still not satisfactory and inadequate population administration facilities become obstacles in public services. (3 ) Solutions in resolving the obstacles to implementing internal bureaucratic reform are: Kelurahan cooperates with related agencies to increase resource capacity, access communication between kelurahan employees and the community, and optimize the role of organizations in Sidomukti and Semampir Villages.
ANALYSIS OF EFFECTIVENESS AND EFFICIENCY OF EXPENDITURE BUDGET ABSORPTION AT UNIVERSITAS NEGERI MALANG FOR THE 2019-2021 FISCAL YEAR Puji Agus Kurniawan; Djuni Farhan
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.63

Abstract

Financial governance in the management of the expenditure budget is a planning tool to indicate targets to be achieved and a control tool to indicate the allocation of funds. The budget that has been set can be used as a standard for performance measurement activities, so every organization is expected in controlling or supervising to pay attention to and improve performance with value for money, namely effectively and efficiently. This study aims to analyze: (1) measure the effectiveness and efficiency of budget absorption at Universitas Negeri Malang for the 2019-2021 Fiscal Year, (2) analyze the level of effectiveness and efficiency of budget absorption at Malang State University for the 2019-2021 Fiscal Year The research method used is descriptive qualitative with a case study research method using non-statistical qualitative research techniques. The results showed that there were expenditure programs that were not realized and several other programs whose realization was not optimal so they did not reach the target.
NILAI PERUSAHAAN : EFEK DARI DEBT TO ASSET, LIQUIDITY DAN INTELLECTUAL CAPITAL DI MEDIASI OLEH RETURN ON ASSET: (Studi Empiris Pada Perusahaan Wholesaler and retailer Yang Terdaftar Di BEI Periode Tahun 2014-2017) Sumarni Sumarni; Abdul Halim; Djuni Farhan
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.169

Abstract

This research aims to test and explain the influence of Debt To Asset, Liquidity and Intellectual Capital against Return On Asset. Both the influence of langsungDebt To Asset, Liquidity and Intellectual CAPITATERHADAP corporate values as well as the indirect influence of Debt To Asset, Liquidity and Intellectual Capital towards the company's value through Return On Asset. Sampling techniques of this study using the purposive sampling method. The data used is quantitative data in the form of annual financial statements listed on the Indonsia Stock Exchange. The independent variables in this study are DEBT To Asset, Liquidity also Intellectual Capital and corporate values as dependent variables as well as Return On Asset as mediation variables with total samples that meet the research criteria as many as 18 companies of Wholesaler and retailer period 2014 S/d 2017 and analysis of data using path analysis. The results of this study show that Debt To Asset, Liquidity and Intellectual Capital have an effect on Return On Asset. As well as directly Debt To Asset, Liquidity and Intellectual Capital are influential in the company's value. Also indirectly Debt To Asset, Liquidity and Intellectual Capital affect the value of the company through Return On Asset.
NILAI PERUSAHAAN : EFEK DARI DEBT TO ASSET, LIQUIDITY DAN INTELLECTUAL CAPITAL DI MEDIASI OLEH RETURN ON ASSET.: (Studi Empiris Pada Perusahaan Wholesaler and retailer Yang Terdaftar Di BEI Periode Tahun 2014 - 2017) Sumarni Sumarni; Abdul Halim; Djuni Farhan
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.331

Abstract

Penelitian ini bertujuan untuk menguji dan menjelaskan pengaruh Debt To Asset, Liquidity Dan Intellectual Capital Terhadap Return On Asset. Baik Pengaruh langsungDebt To Asset, Liquidity Dan Intellectual Capitaterhadap Nilai Perusahaan Serta pengaruh tidak langsung Debt To Asset,Liquidity Dan Intellectual Capital terhadap Nilai Perusahaan melalui Return On Asset.Teknik pengambilan sampel penelitian ini menggunakan metode purposive sampling.Data yang digunakan adalah data kuantitatif berupa laporan keuangan tahunan yang terdaftar di Bursa Efek Indonsia. Adapun Variabel Independen dalam penelitian ini yaitu Debt To Asset, Liquidity juga Intellectual Capital dan Nilai Perusahaan sebagai variabel dependen serta Return On Asset sebagai variabel mediasi dengan total sampel yang memenuhi kriteria penelitian sebanyak 18 perusahaan sektor Wholesaler and retailer periode 2014 s/d 2017 dan dilakukan analisis datanya menggunakan analisis jalur (path analysis).Hasil penelitian ini menunjukkan bahwa Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhadap Return On Asset. Serta Secara langsung Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhada Nilai Perusahaan. Juga secara tidak langsung Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhadap Nilai Perusahaan melalui Return On Asset.
Peningkatan Kapasitas Kepala Desa untuk Memajukan Desa melalui BUMDES di Jawa Timur Oyong Lisa; Djuni Farhan; Sugeng Mulyono
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 2 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i2.32341

Abstract

Purpose – Badan Usaha Milik Desa (BUMDes) is one of the crucial instruments in advancing villages and enhancing community welfare. The success of BUMDes greatly depends on the capacity of the village head in leading and managing BUMDes. The community service activities aim to enhance the capacity of village heads in the East Java Province to manage BUMDes. Design/methodology/approach – The community service activities are conducted through training and mentoring methods for Village Heads in the East Java Province. Findings – The Village Head, after participating in training and mentoring activities, experienced a significant increase in knowledge and skills in managing BUMDes. This improvement encompasses managerial aspects, planning, and the implementation of BUMDes programs. This indicates that the community service activities conducted effectively enhanced the capacity of the Village Head, which in turn has the potential to advance the overall welfare of the village community. Originality/value – The originality of these community service activities lies in the holistic, integrated, and contextually adapted approach in enhancing the capacity of Village Heads and advancing BUMDes in the East Java Province.
The Role of the Dividend Payout Ratio as a Stock Price Mediation Lisa, Oyong; Farhan, Djuni; Indrasmono, Malikoes Arisnadi
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.51

Abstract

Stock prices in the capital market are based on the interaction between supply and demand. When there is a high demand for a stock, the price usually goes up, while an oversupply of stock causes the price to fall. The closing price is the market price when the transaction is completed at the end of the day as a result of an agreement between the buyer and the seller. Therefore, the closing price is used as the share price in research related to stock prices. The purpose of this study was to analyze the role of the Dividend Payout Ratio (DPR) as a mediating effect of Earning Per Share (EPS) and Return on Assets (ROA) on Stock Price (SP). Using an explanatory research approach, this research was conducted at the Jakarta Indonesia Stock Exchange on listed banking companies in 2016-2021. The population is 43 companies, using a purposive sampling technique, 12 companies are obtained, so a total of 72 companies during 2016-2021. Secondary data in the form of the company's financial statements were obtained by means of documentation techniques through access to idx.co.id. Next, it is analyzed with path analysis. The results prove that the DPR is able to mediate or increase the influence of EPS and ROA on SP.
The Effect of Musharakah and Murabaha Financing on Profitability with Non-Performing Financing as a Moderating Variable (in Sharia Business Units Registered with the Financial Services Authority) Zulvia, Awin Rahma; Lisa, Oyong; Farhan, Djuni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5859

Abstract

This study aims to analyze the effect of Musharakah and murabahah financing on profitability in Islamic business units, as well as to examine the impact of Non-Performing Financing (NPF) on profitability. Additionally, this research assesses whether NPF can moderate the effect of Musharakah and murabahah financing on profitability. Thus, the study is expected to provide comprehensive insights into the relationship between types of Islamic financing, financing quality, and financial performance of Islamic business units. The research method used is a quantitative approach with eight Islamic business units selected using purposive sampling between 2020 and 2023. The data were analyzed using Moderated Regression Analysis to test the hypotheses proposed in the study. The results indicate that Musharakah financing has a negative and significant effect on profitability, with a coefficient of -3.562 and a probability value of 0.001. This suggests that higher Musharakah financing is associated with decreased financial performance of Islamic banks. Conversely, murabahah financing has a positive and significant effect on profitability, with a coefficient of 4.593 and a probability value of 0.000, meaning that higher murabahah financing is associated with improved financial performance. NPF is not able to moderate the effect of Musharakah on profitability, with a coefficient of -2.667 and a probability value of 0.013, but it is able to moderate the effect of murabahah on profitability, with a coefficient of 8.981 and a probability value of 0.000. These results are consistent with several previous studies that support these findings.
Pengaruh Karakteristik Pekerjaan, Promosi Jabatan dan Komunikasi terhadap Kepuasan Kerja Pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo Anie Herawati; Dwi Orbaningsih; Djuni Farhan
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 10: September 2022
Publisher : CV. Ulil Albab Corp

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis karakteristik pekerjaan, promosi jabatan dan komunikasi secara simultan berpengaruh terhadap kepuasan kerja pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo, untuk mengetahui dan menganalisis karakteristik pekerjaan, promosi jabatan dan komunikasi secara parsial berpengaruh terhadap kepuasan kerja pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo, untuk menentukan variabel yang berpengaruh dominan terhadap kepuasan kerja pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo. Penelitian ini merupakan penelitian kuantitatif. Sampel yang digunakan berjumlah 97 orang responden pada periode 10 hari kerja mulai 9 Juni 2022 sampai dengan 22 Juni 2022 di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo yang diambil secara random sampling. Hasil penelitian menunjukkan bahwa secara simultan karakteristik pekerjaan, promosi jabatan dan komunikasi berpengaruh signifikan terhadap kepuasan kerja, karakteristik tidak berpengaruh signifikan terhadap kepuasan kerja, promosi jabatan tidak berpengaruh signifikan terhadap kepuasan kerja, komunikasi berpengaruh signifikan terhadap kepuasan kerja, komunikasi berpengaruh dominan terhadap kepuasan kerja.
THE EFFECT OF INVENTORY INTENSITY, FIXED ASSET INTENSITY, POLITICAL CONNECTION AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS ​​A MODERATING Dolok Saribu, Alfriado Leonard Noprian; Umi Muawanah; Djuni Farhan
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21441

Abstract

This study aims to analyze the effect of inventory intensity, fixed asset intensity, political connections and real earnings management on tax avoidance with the audit committee as a moderating variable. This type of research is a causal associative research with a moderated regression analysis technique. The population is all mining sector companies as many as 42 companies listed on the Indonesia Stock Exchange with a sample of 27 mining sector companies with a total of 135 company financial data with panel data type. The data analysis method uses moderated linear regression (MRA). The results of the study indicate that inventory intensity has a significant positive effect on tax avoidance, fixed asset intensity does not affect tax avoidance, political connections have a significant positive effect on tax avoidance, real earnings management does not affect tax avoidance, the audit committee strengthens the effect of inventory intensity on tax avoidance, the audit committee cannot moderate the effect of fixed asset intensity on tax avoidance, the audit committee weakens the effect of political connections on tax avoidance and the audit committee cannot moderate the effect of real earnings management on tax avoidance. The results of this study can be a source of decision making for companies related to factors that can cause tax avoidance and as a source of knowledge for management to avoid tax avoidance by analyzing the variables of intensity, fixed assets, political connections and real earnings management and the audit committee as a moderating variable that can minimize tax avoidance.  
Co-Authors A Halim Abdul Halim Abdul Halim Afifah, Hasna Nur Agus Suprayoga Ahmad Dahlan Anie Herawati Ardhia, Olivia Maharani Azizi, Bagus Salam Dewi, Tutik Ning Rahayu Surya Dolok Saribu, Alfriado Leonard Noprian Dwi Hariyani Dwi Orbaningsih Dyah Sawitri Ernani Hadiyati Farida, Siti Juni Gunadi Hariyani, Dwi Hertato, Roni Indrasmono, Malikoes Arisnadi Karuniawati, Santi Dwi Juli Muhardi Muhardi Mustiadi, Mustiadi NANANG HERMANTO Nasir, M. Jamal Abdul Oyong Lisa Pratamasari, Frinta Puji Agus Kurniawan Puji Agus Kurniawan Rachmat Surya Hadi H.N - Rosidi Rosidi Sudarwis Sudrajad, Eka Yudha Sugeng Mulyono Sumarni Sumarni Sumarni Sumarni Tatas Ridho Nugroho Umi Muawanah Warna, Hindalah Yusuf, Rr. Nurul Zulaekha Zulvia, Awin Rahma