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All Journal EkoBis ( Ekonomi & Bisnis ) JCES (Journal of Character Education Society) Journal Social Science And Technology For Community Service Jurnal Interprof Business Review and Case Studies Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Creative Student Research Jurnal Pengabdian West Science Student Research Journal Indonesian Journal of Management and Accounting (IJMA) Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS)
Moeljono
Universitas Semarang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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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 Pembuatan Catatan Keuangan Sederhana Pada Nelayan Budidaya Rumput Laut Kelurahan Mangkang Kota Semarang Moeljono Moeljono
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 4, No 1 (2023): Volume 4, Nomor 1, March 2023
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v4i1.2621

Abstract

In general, an economic activity has financial records in the form of financial reports. or at least make financial records simple and easy so they can be made by anyone. The goal of this simple bookkeeping is to evaluate the development of the business or to serve as a foundation for future business plans. Most of the fishermen cultivating seaweed are unable to make financial records or do bookkeeping; this is made possible because of the limited knowledge they have. Sales of seaweed culture products are also relatively small, and sales are done alone. When it is harvested, they will employ neighbors, but with freelancer status. There is no record of this activity. Money from sales or for production costs is not recorded at all, so fishermen do not know whether the economic activities they carry out generate profits or losses. The general objective of this service program is for seaweed-cultivating fishermen to be willing and able to keep simple financial records. With financial records, it is expected that fishermen can be measurable in managing the finances of seaweed cultivation results, including expenses, income, costs, and profits, starting from how to file documents and record them so that they can find out the progress of their business. The method used to achieve the objectives of this service program is training. The result obtained from this training activity is that seaweed-cultivating fishermen can increase their knowledge of making simple financial records. In conclusion, simple bookkeeping training received a positive response, and business actors gained knowledge and skills regarding new insights in running their businesses through simple financial records that are easy to apply.
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.
Financial Behavior and Financial Technology: A Case Study of Peer-To-Peer Lending Estu Widarwati; Nunik Nurmalasari; Moeljono; Arizal Hamizar; Ahmad Arif Zulfikar; E. Wityasminingsih
Business Review and Case Studies Vol. 5 No. 2 (2024): BRCS, Vol 5 No 2, August 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/brcs.5.2.169

Abstract

Background: A digital-based economy is one of the pillars of economic growth and per capita income. Financial Technology (Fintech), which adapts technological change combined with the financial sector, is expected to introduce a more instant, convenient, and modern financial transaction process. Purpose: This study examined the influence of financial behavior due to Fintech Lending (Peer-to-Peer Lending/P2P), focusing on respondents who had made fintech lending loans. Design/methodology/approach: The research approach used an explanatory survey with a sample of 132 respondents from several regions of Indonesia. Data collection was conducted using an online questionnaire distributed via the GF link during the period of 2022-2023. The data were processed by testing data quality, including validity testing, reliability testing, and classic assumption testing.Findings/Result: The study showed that individuals with higher incomes tended to take out loans, with the majority using these loans for business capital, daily needs, debt payments, and consumption. Financial behavior significantly impacted fintech lending, highlighting the importance of personal financial management to minimize fintech risks, particularly those associated with online loans (P2P).Conclusion: It needs to be a government concern to carry out better financial literacy so that people understand the risks of fintech lending, in this case, online loans (P2P).Originality/value (State of the Art): Personal financial behavior becomes a main determinant in personal fintech lending management. Keywords: financial behaviour, fintech, risk, peer to peer lending, Indonesia
Pengaruh Motivasi, Lingkungan Kerja dan Budaya Organisasi Terhadap Kinerja Karyawan PT Volta Indonesia Semesta Semarang Sari, Ella Moonita; Moeljono, Moeljono
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(2).67-73

Abstract

This study aims to examine the effect of motivation, work environment and organizational culture on employee performance of PT Volta Indonesia Semesta Semarang. Some previous research on the influence of employee performance shows different results. Therefore, this study aims to review previous research on employee performance. This study used a sample of 80 employee respondents who were still working at PT Volta Indonesia Semesta Semarang. Data analysis techniques using multiple linear regression analysis, using the IBM SPSS Statistics 21.0 software program. The results indicate that the three variables, namely the work environment and organizational culture, do not have a positive and significant effect on employee performance. However, the motivation variable has a positive and significant effect on employee performance.
Smart Finance System: Membangun Alur Keuangan Transparan Dalam Manajemen Bank Sampah Rini Indah Sulistyowati; Ganda Januarta; Moeljono Moeljono; Johanis Souisa
Jurnal Pengabdian West Science Vol 5 No 01 (2026): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v5i01.3093

Abstract

Salah satu yang menjadi kendala dalam pengelolaan bank sampah adalah pencatatan atau manajemen keuangan yang belum tersaji dengan rapi sehingga perlu diadakan pelatihan manajemen keuangan. Pengabdian kali ini mengambil tema yang terkait dengan keuangan SMART Finance Sistem dengan harapan agar pelatihan ini dapat membantu pengelola bank sampah di kelurahan Purwodinatan Semarang menjadi lebih terampil dalam membuat pelaporan keuangan. SMART finance untuk bank sampah berarti sistem keuangan digital yang spesifik, terukur, mudah dijalankan, relevan dengan misi lingkungan–ekonomi, dan berjalan real-time/berjadwal, sehingga tabungan sampah warga tercatat akurat, transparan, dan mendorong partisipasi yang berkelanjutan.
PENGARUH BEBAN KERJA, LINGKUNGAN KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT HARINDRA JAYA TRANSPORT SEMARANG Hesti Setiningrum; Albert Albert; Moeljono Moeljono; Aep Saefullah
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 3 No. 4 (2025): November 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/tjwspt52

Abstract

The purpose of this study is to determine the effect of workload, work environment, and work motivation on employee performance at PT Harindra Jaya Transport Semarang. The research involved a total population and sample of 85 employees, using a saturated sampling technique. Data collection was carried out through questionnaires, and data analysis was conducted using SPSS 26, which included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing with t-tests, and the coefficient of determination (R²) test. The research results show that workload has a partial positive and significant effect on employee performance, with a t-value of 4.269. The work environment variable also has a positive and significant effect, with a t-value of 8.151. Meanwhile, the work motivation variable has no significant effect on employee performance, with a t-value of -0.001 at PT Harindra Jaya Transport.
Co-Authors Aep Saefullah Ahmad Arif Zulfikar Albert Alfianto, Nasron Arizal Hamizar Asah Wiari Sidiq Erissa Asrindita Erlina Dewi Indah Amaliyah Erny Wityasminingsih Estu Widarwati Ganda Januarta Januarta Hesti Setiningrum Johanis Souisa Nunik Nurmalasari Rini Indah Sulistyowati Sari, Ella Moonita Sigit Kamseno Tri Rinawati Williyanto Kartiko Kusumo