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All Journal EkoBis ( Ekonomi & Bisnis ) JCES (Journal of Character Education Society) Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Student Research Journal
Moeljono Moeljono
Universitas Semarang
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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PERAN SIZE DALAM MEMODERASI PENGARUH PROFITABILITAS, INVESMENT OPPOURTUNITY COST DAN LEVERAGE TERHADAP KEBIJAKAN DEVIDEN Moeljono Moeljono; Nasron Alfianto
Jurnal Ekonomi dan Bisnis Vol 21, No 1 (2020): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.21.1.26-50

Abstract

This study aims to determine the effect of profitability, investment opportunity set (IOS), and leverage to dividend policy with moderated size. This study was conducted because there are several previous studies that show that the results of his research there are inconsistencies.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). The method of determining the sample is done by purposive sampling method, and based on predetermined criteria, the sample amount is 190 sample of manufacturing company during 2009-2018 period.The analysis technique used is multiple linear regression analysis. To knowthe variable size as a moderate variable or not tested interaction ModeratedReggresion Analysis (MRA).The results show that profitability and leverage are not able to influence thecompany's dividend policy. The dividend policy is influenced by the investment opportunity set (IOS). Size is not able to moderate the effect ofprofitability, investment opportunity set (IOS) and leverage to dividend policy.
PELATIHAN PENERAPAN KEBIJAKAN PUBLIK BAGI APARATUR DESA DI DESA TEGALARUM KECAMATAN MRANGGEN KABUPATEN DEMAK PROVINSI JAWA TENGAH Moeljono Moeljono; Williyanto Kartiko Kusumo
JCES (Journal of Character Education Society) Vol 3, No 1 (2020): Januari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.152 KB) | DOI: 10.31764/jces.v3i1.1547

Abstract

Abstrak: Diharapkan melalui kegiatan ini akan mendorong kecakapan aparatur desa dalam pengambilam keputusan publik dengan mengedepankan skala prioritas keputusan yang diambil. Tujuan dari pengabdian masyarakat adalah memberikan pelatihan penerapan pengambilan kebijakan publik dalam meningkatkan kapasitas aparatur pemerintahan desa. Metode kegiatan digunakan Participatory Learning and Action. Kegiatan dilakukan dengan menekankan pada kegiatan ceramah, diskusi, curah pendapat yang dilakukan secara interaktif dengan anggota kelompok dan dilanjutkan dengan aksi atau kegiatan riil yang relevan dengan materi pelatihan. Hasil kegiatan pengabdian masyarakat berjalan sesuai dengan rencana yang telah ditetapkan, peserta memilki respon dan antusias terhadap pelatihan dan tercipta perubahan pengetahuan, sikap dan keterampilan dalam pengambilan kepusan kebijakan publik.Abstract: It is expected that these activities will encourage proficiency in the village officials to prioritize public decision making decisions priorities. The purpose of this public service activities is to provide training implementation of public policy making in improving the capacity of government personnel village. The method used is activity Participatory Learning and Action. This activity is carried out with an emphasis on activities of lectures, discussions, brainstorming performed interactively with members of the group and continued with the action or real activities relevant to the training materials. The results of community service activities run in accordance with a predetermined plan, the public has an enthusiastic response and to training and create changes in knowledge, attitudes and skills in making public policy.
Keputusan Keuangan Memoderasi Pengaruh Struktur Kepemilikan Institusional terhadap Praktik Penghindaran Pajak Moeljono Moeljono
Jurnal Ekonomi dan Bisnis Vol 24, No 1 (2023): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.24.1.1-13

Abstract

This study aims to analyze the effect of the company's institutional ownership structure on tax avoidance practices and the existence of financial decisions (investment decisions, funding decisions and dividend policies) as moderating variables for the interaction of the influence between the company's institutional ownership structure on tax avoidance practices. The subjects of this research were manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection used the purposive sampling method and obtained 30 companies that meet the criteria. The data used were secondary data from financial reports and annual reports, while the data analysis techniques used are descriptive statistical analysis and multiple regression analysis. The moderation test used MRA (Moderating Regression Analysis) using SPSS 26. The results showed that the company's institutional ownership did not affect tax avoidance practices. Furthermore, testing using the MRA shows that financial decisions as moderating variables (investment decisions, funding decisions and dividend policies) are not able to strengthen the effect of corporate institutional ownership on tax avoidance.
Pelatihan Sistem Perencanaan Produksi Pada Nelayan Rumput Laut di Kota Semarang Moeljono Moeljono
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 2 (2023): April : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i2.695

Abstract

Permasalahan yang dihadapi oleh nelayan budidaya rumput laut saat ini adalah pengetahuan dan kemampuan mengolah produk rumput laut dari pra dan pasca panen. Umumnya masyarakat cenderung untuk menjual rumput laut dalam bentuk kering yang kurang memiliki nilai tambah secara ekonomis. Melalui program Pengabdian ini diharapkan masyarakat dapat mengembangkan produk hasil rumput laut sehingga menghasilkan nilai ekonomis yang lebih tinggi. Pada kegiatan ini dilaksanakan kegiatan pendampingan kepada nelayan budidaya rumput laut di Kelurahan Mangkang, Kota Semarang dalam bentuk pelatihan System Perencanaan Produksi rumput laut agar didapatkan keuntungan yang maksimal. Pada kegiatan ini dilakukan pelatihan System Perencanaan Produksi, dengan metode Participatory Action Research (PAR), pelatihan sederhana mencoba system produksi dengan membuat diagram alur, agar pada saat proses produksi dapat berjalan dengan benar dan procedural dengan meminimalisasi kerusakan pada rumput laut. Agar keuntungan nelayan dapat berlipat. Hasil yang dicapai adalah masyarakat paham akan prosedur flowchart tersebut namun kesulitan dalam menginteprestasikan.
Prosedur Manajemen Arsip pada Divisi Penjualan PT. Astra Motor Center Semarang Sigit Kamseno; Moeljono Moeljono
Student Research Journal Vol. 1 No. 3 (2023): Juni : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i3.299

Abstract

Archives as memory centers are documents that are very important as evidence of activities or transactions. The purpose of this research is that the writer knows the archive management process that exists at PT. Astra Motor Center Semarang. The research method used is descriptive qualitative method, with data collection techniques through field observations, interviews, and literature study. The results of this study resulted in a record management process at PT. Astra Motor Center Semarang is not running well. It can be concluded that at PT. Astra Motor Center Semarang in carrying out archive management is still not in accordance with the SOP that applies to the company.
Co-Authors Nasron Alfianto Sigit Kamseno Williyanto Kartiko Kusumo