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All Journal Indonesian Journal of Geography Transmisi: Jurnal Ilmiah Teknik Elektro Sosiohumaniora Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan JAM : Jurnal Aplikasi Manajemen Journal of Engineering and Technological Sciences JABE (Journal of Accounting and Business Education) Edufisika: Jurnal Pendidikan Fisika Journal of Mechanical Engineering Science and Technology JPSE (Journal of Physical Science and Engineering) Jurnal Pajak Indonesia (Indonesian Tax Review) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Pendidikan Fisika Kinerja: Jurnal Ekonomi dan Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Tarbawi : Jurnal Ilmu Pendidikan CARADDE: Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan Aktiva : Jurnal Akuntansi dan Investasi Kasuari: Physics Education Journal (KPEJ) Jurnal Karinov Jurnal Informatika Ekonomi Bisnis Jurnal Borneo Humaniora RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) Jurnal Manajemen Perhotelan dan Pariwisata Journal of Community Service and Empowerment Pena : Jurnal Ilmu Pengetahuan dan Teknologi Studies in Learning and Teaching Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Agristan Educoretax Journal of Applied Business, Taxation and Economics Reseach Journal Of World Science Jurnal Multidisiplin Madani (MUDIMA) International Journal of Humanities Education and Social Sciences Formosa Journal of Applied Sciences (FJAS) Economic Reviews Journal Journal of Finance and Business Digital (JFBD) International Journal of Economics and Management Research Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Pena Dimas Journal of Education Method and Learning Strategy International Journal of Education, Language, Literature, Arts, Culture, and Social Humanities Prosiding Seminar Nasional Pengabdian kepada Masyarakat (SINAPMAS) Economic Development Analysis Journal Economic Education Analysis Journal Bina Bangsa International Journal of Business and Management Journal of Engineering and Technological Sciences Social Sciences Journal (SSJ)
Nasikh
Universitas Negeri Malang
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PERAN KELOMPOK TANI “ROJO KOYO” DALAM KEBERHASILAN PRODUKTIVITAS PANEN JAGUNG DI DUSUN WILOSO Zunaidi, Muhammad; Nasikh, Nasikh
Jurnal Borneo Humaniora Vol 6, No 1 (2023): Februari
Publisher : LPPM Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/borneo_humaniora.v6i1.3217

Abstract

Penelitian dilakukan untuk mengetahui peran yang dihasilkan dari adanya kelompok tani “Rojo Koyo” dalam keberhasilan produktivitas panen jagung bagi para petani di Dusun Wiloso yang tergabung dalam kelompok tersebut. Sejumlah 10 orang petani yang tergabung dalam kelompok tani “Rojo Koyo” dijadikan sampel penelitian sebab teknik pengambilan sampel menggunakan sampel jenuh. Pengumpulan data melalui kegiatan wawancara dengan bantuan instrumen penelitian berupa kuisioner. Data yang telah dikumpulkan akan dilakukan analisis menggunakan metode analisis deskriptif dan analisis skala linkert. Berdasarkan analisis deskriptif, penelitian ini menghasilkan temuan bahwa karakteristik mayoitas petani yang tergabung di dalam kelompok tani “Rojo Koyo” berada dalam usia 40 – 50 tahun dan usia lebih dari 50 tahun sebesar 40%, dengan tingkat pendidikan berada di jenjang SD sebesar 30% serta memiliki pengalaman bertani 10 tahun sebesar 40% dan luas lahan 1.00 – 3.00 hektar sebesar 60%. Berdasarkan analisis linkert, didapatkan hasil bahwa peran kelompok tani “Rojo Koyo” dalam indikator penilaian sebagai kelas belajar, wahana kerja sama, dan pengadaan sarana produksi masing-masing memiliki tingkat pengaruh sebesar 31.67%, 27.60%, dan 40.72%. sementara secara keseluruhan, peran peran kelompok tani “Rojo Koyo” dalam keberhasilan produktivitas panen jagung di dusun wiloso ditemukan sangat berpengaruh dengan tingkatan sebesar 73.67%.
Effect of Academic, Social, and Personal-emotional Adjustment on Understanding Accounting Courses through Grade Point Average as an Intervening Variable in Development Economics Students at Universitas Negeri Malang Sahatta, Mahendra Dwianggana; Nasikh, Nasikh; Haryono, Agung
Journal of Education Method and Learning Strategy Том 1 № 03 (2023): Journal of Education Method and Learning Strategy
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jemls.v1i03.164

Abstract

The transition of students from high school to college experiences several differences including learning methods, learning materials, and new environments. Adaptation or self-adjustment is needed in new students, from existing adaptations, it is developed to understand accounting courses because accounting is important for the world of work for both educators and non-educators. Initial observations made by students have good GPA scores, have good relationships with each other, but are still not maximized in the value of accounting course assignments, and still experience psychological problems when doing assignments. This study uses a quantitative approach with an explanatory type of research. The population used in this study is 2nd-semester students majoring in development economics who have taken introductory accounting and financial accounting courses. The sampling technique used a random sampling system of 92 students. Data collection using questionnaires and test tests. The data analysis used is descriptive statistics, inner model, outer model, path analysis, and Structural Equation Modeling (SEM) analysis with Smart-PLS 4. The results showed that the direct effect, namely: variable X1 has no effect on Y, variable X2 has an effect on Y, variable X3 has an effect on Y, variable X1 has no effect on Z, variable X2 has an effect on Z, variable X3 has an effect on Z and variable Y has an effect on Z while in indirect effects, namely: variable X1 has no effect on Y through Z, variable X2 affects Y through Z and variable X3 affects Y through Z
Pengaruh ICOR (Incremental Capital Output Ratio) terhadap Investasi di Kota Mojokerto Tahun 2015-2019 Wulandari, Annisa Dwi; Nasikh, Nasikh
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i1.3524

Abstract

Investasi adalah salah satu unsur penting penggerak roda perekonomian suatu daerah. Besaran investasi berpengaruh terhadap penyerapan tenaga kerja serta kapasitas produksi dan mendukung laju pertumbuhan perekonomian. Alokasi investasi harus dilakukan dengan efektif dan efisien sehingga pemerintah dituntut untuk menyusun perencanaan yang sesuai dengan kebutuhan daerahnya. ICOR (Incremental Capital Output Ratio) digunakan sebagai indikator efektivitas penggunaan dan alokasi investasi pada periode tertentu, ICOR dapat digunakan pemerintah untuk membuat berbagai kebijakan dan melakukan estimasi kebutuhan investasi pada periode berikutnya. Kota Mojokerto merupakan salah satu kota kecil di Jawa Timur yang sebagian besar pendapatan daerahnya berasal dari kegiatan industri pengolahan, Dengan latar belakang tersebut sudah dapat dipastikan bahwa investasi menjadi bagian penting yang dapat mendukung percepatan pertumbuhan ekonomi di daerah tersebut. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ICOR terhadap investasi di Kota Mojokerto. Penelitian menggunakan metode kuantitatif, data sekunder diperoleh dari BPS Mojokerto. Hasil analisis data menunjukan bahwa variabel ICOR berpengaruh signifikan terhadap Investasi di Kota Mojokerto.
PENGARUH JOB STRESS DAN WORK-LIFE BALANCE TERHADAP JOB PERFORMANCE PEGAWAI DIREKTORAT JENDERAL PAJAK YANG DIMEDIASI JOB SATISFACTION Nasikhudin, Nasikhudin; Muttaqijn, Imam; Gumilar, Aris
JURNAL PAJAK INDONESIA Vol 8 No 1 (2024): Challenges and Opportunities in Enhancing Tax in Indonesia
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i1.2268

Abstract

This study seeks to examine the influence of workplace stress as well as work-life balance on employees' performance at the Directorate General of Taxes (DGT) through the mediation of job satisfaction. This research aims to investigate the effect of implementing remote work at DGT during the COVID-19 epidemic, specifically focusing on the potential effects of increased stress, work-life imbalance, as well as decreased employee performance. This study employed a quantitative approach, involving 504 employees of DGT, who were selected as respondents from diverse backgrounds in terms of age, education, marital status, length of service, as well as position. The respondents were located across several regions of Indonesia. Multiple linear regression as well as path analysis are employed for analysis, along with statistical testing utilizing the t-test as well as F-test. The results of the hypothesis test indicated a significant as well as unfavorable effect of job stress on both job satisfaction as well as performance. The equilibrium among work as well as personal life has a notable as well as beneficial influence on both job contentment as well as productivity. Job satisfaction could serve as a mediator in the connection among job stress as well as work-life balance, influencing the job performance of DGT personnel.
The Influence of The Effectiveness of Entrepreneurship Education and Soft Skills on Entrepreneurial Intentions Through the Skills Provision Program on High School Students in Pasuruan District Sriarianie, Sriarianie; Nasikh, Nasikh; Hermawan, Agus
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 3 (2024): February 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i3.266

Abstract

This study intends to analyze the direct effect and indirect effects of the effectiveness of entrepreneurship education and soft skills on entrepreneurial intentions mediated by the skills provision program (double track) in high school students in Pasuruan Regency. This study uses an explanatory research design (explanatory research) with a type of quantitative description analysis approach. The sample of this study was 198 out of 405 students of SMA Negeri 1 Gondangwetan and SMA Ma'arif NU Pandaan in Pasuruan Regency who participated in the skills provision program (Double Track) and data analysis was carried out using the Partial Least Square (PLS) method. The results showed that there is a positive and significant influence between entrepreneurship education on skills provision program (double track), there is a positive and significant influence between soft skills on double track program, there is a positive and significant influence between entrepreneurship education on entrepreneurial intention, there is a positive and significant influence between soft skills on entrepreneurial intention, there is a positive and significant influence between skills provision program (double track) on entrepreneurial intention in high school students in Pasuruan Regency. Skills Debriefing Program (Double track) mediates the relationship between Entrepreneurship Education with Entrepreneurial Intention, Skills Debriefing Program (Double track) mediates the relationship between Soft Skills with Entrepreneurial Intention
Economic Behavior of the Bajo Balimu Buton Tribe of Southeast Sulawesi Mualim, Rahmat; Wahjoedi, Wahjoedi; Nasikh, Nasikh
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 3 (2024): February 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i3.267

Abstract

The purpose of this study was to explain the economic behavior of the Bajo Balimu community, South Lasalimu District, Buton Regency, Southeast Sulawesi. This research uses a qualitative research method with a phenomenological approach with 11 respondents from the Bajo Balimu community. The results showed that the economic behavior of the Bajo tribe is economic behavior that is closely related to the sea or marine. Commonly referred to as marine economic behavior. There are two types of economic behavior of the Bajo community, namely, production behavior and marine-based consumption behavior. Production carried out by the Bajo community is fishing, fish farming (cages), seaweed, mining sea sand, and so on. Fishing is the main and most prominent production of other types of production. There are seven sub-behaviors of community production, namely, production results (products), production factors, place and time of production, production process, marketing, income, and risk. The consumption behavior of the Bajo tribe is the behavior of spending or using goods or services obtained from fishing income to meet life needs. There are three sub-consumption behaviors of the Bajo community, namely, aspects of consumption characteristics, financial management, and basic needs
Effectiveness Of Entrepreneurship Education and Demographic Environment on Entrepreneurial Interest Through Entrepreneurial Attitude as An Intervening Variable Zainudin, Ahmad; Nasikh, Nasikh; Sumanto, Agus
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.276

Abstract

It is time for the younger generation to change their perspective, do not just think about becoming an employee after graduating from college, let alone a public servant, becoming an entrepreneur needs to be considered as an option. The hope of being accepted into the world of work is certainly not a mistake, but it cannot be denied that job opportunities are very limited and not directly proportional. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypothesis given. This study uses Google Forms to collect data on private vocational students in Mojokerto Regency. Respondents in this study were 319 respondents who were used as research objects. The results showed that entrepreneurship education cannot explain entrepreneurial attitudes. Likewise, the demographic environment variable cannot explain entrepreneurial interest. Furthermore, the demographic environment will have more influence on entrepreneurial interest, if reinforced by entrepreneurial attitude as a mediator variable. While entrepreneurship education will not have a greater influence on entrepreneurial interest, although strengthened by entrepreneurial attitude as a mediator variable.
Analysis of interest expense deduction in transfer pricing dispute in Indonesia Nasikhudin, Nasikhudin; Supriyadi, Supriyadi
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1115

Abstract

This study provides a comprehensive examination of interest expense disputes within the context of transfer pricing in Indonesia. Multinational enterprises frequently employ transfer pricing mechanisms to reduce their tax obligations, often leading to legal challenges in tax courts. The research employs a qualitative methodology, focusing on a detailed analysis of several tax court verdicts related to interest expense disputes. The primary dataset comprises appellate verdicts available from the official tax court repository. The study identifies key factors influencing the outcomes of such disputes, including the strength of the evidence presented, the consistency between recorded contracts and actual economic conditions, coherence between transfer pricing documentation and real-world practices, the legitimacy and rationality of the loan arrangements, utilization of reliable comparability data, and substantive arguments concerning the applicability of the Debt-to-Equity Ratio (DER) for assessing interest expense reasonableness. Furthermore, the research underscores crucial considerations for taxpayers, such as the role of DER in determining expense reasonableness, the regulatory framework governing interest-free loans, methodologies for applying the arm’s length principle in interest expense transactions, and the importance of meticulous documentation in transfer pricing files (TP Documentation).
The Effect of MSME Development on GRDP in East Java Post-Pandemi Covid-19 Wardani, Vindi Kusuma; Nasikh, Nasikh
Bina Bangsa International Journal of Business and Management Vol. 3 No. 1 (2023): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v3i1.54

Abstract

Micro, Small, and Medium Enterprises (MSMEs) around the world are considered an important segment of any economy. The pandemic that has had an impact on the economic sector has also had an impact on the MSME sector. Economic growth in the regions can be seen from the value of the Gross Regional Domestic Product (GRDP). MSMEs are East Java GRDP boosters. This research was conducted with the aim of knowing the effect of the development of Micro, Small, and Medium Enterprises (MSMEs) on the Gross Regional Domestic Product (GRDP) in East Java after the Covid-19 pandemic. The research method used is descriptive with a quantitative approach. The data analyzed in this study is time series data from the 2016-2020 period obtained from the Central Statistics Agency (BPS) and the MSME Cooperative Office, East Java Province. Data analysis in the study used SPSS 26 for windows. The tests used are the Normality Test and Simple Linear Regression Test. The results obtained in this study are that the number of MSMEs has increased every year, but in 2020 the number of MSMEs decreased from the previous year, namely 1,316,400,000,000.00. The GRDP of East Java Province in 2016-2020 based on constant prices showed a significant increase, but in 2020 the GRDP of East Java Province experienced a contraction compared to the previous year, which was 2,299,460,000,000.00. The results of the Classical Normality Assumption Test show that the processed data is normally distributed. The test results show the sig. (2-tailed) at 0.200 means the sig value > 0.05. The direction of influence of MSMEs on GRDP is positive. The t-test shows the value of t-count > t-table. So it can be concluded that there is a significant influence of MSMEs on the GRDP of East Java Province in 2016-2020 of 100%
Development of Business Knowledge Sharing Program for Increasing Entrepreneurial Intention Realize Young Generation Towards a Golden Indonesia Bachrodin, Hanis; Nasikh, Nasikh; Wardana, Ludi Wishnu
Economic Education Analysis Journal Vol. 13 No. 3 (2024): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/mr7ed819

Abstract

This study aims for know how influence Entrepreneurship education and visiting program variables industry on entrepreneurial intention which is moderated by the MSME business knowledge sharing variable among State Vocational School students in the district Jombang. The study focuses on State Vocational School students in Jombang Regency, with a sample of 155 respondents drawn from five different schools in the region. The sampling technique employed was non-probability sampling, specifically purposive sampling, ensuring that the selected participants were involved in entrepreneurship education and industry visit programs relevant to the research. Data was collected through a questionnaire consisting of 21 questions, which was distributed via directly to respondents. The data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the aid of Smart PLS 3.0 software, allowing for an in-depth examination of the relationships between entrepreneurship education, industry visit programs, and entrepreneurial intention, moderated by the MSME business knowledge sharing variable. Research result This show that entrepreneurship education and industry visit programs have an influence to entrepreneurial intention. On the side Others, entrepreneurship education and industry visit programs have an influence to entrepreneurial intention which is moderated by MSME business knowledge sharing. Conclusion of study This is an influential entrepreneurship education and industry visit program to entrepreneurial intention. MSME business knowledge sharing is capable moderate’s entrepreneurship education and industry visit programs with entrepreneurial intention.
Co-Authors Abdul Aziz Dwi Putra Abdulloh Adha, Ahmad Ridlotul Afrianda, Teguh Agung Haryono Agus Hermawan Agus Sumanto Agustina, Silvia Nurlaili Ahmad Zainudin Akbarti Na'ima Akhmad Al Ittikhad Akhmad Al Ittikhad Albadi’ah, Ida Vaeruza Ali, Marlina Alias, Yatimah Binti Alif Syaiful Adam Andhika Widianto Rahardjo Andhika Widianto Rahardjo Annisa Dwi Wulandari Ari Priharta Arif Amrullah Atika Sari Puspita Dewi Aturroifah, Nuviya Illa Muthi Azizah, Puspa Dewi Bachrodin, Hanis Bagus Dwi Krismono Chusnana Insyaf Yogiyanti Dhea Paradita Dian Fatma Supriyanti Dinda Indrianingrum Donni Pratama Dwikky Alfandi Irianto Emma Yunika Puspasari Etty Soesilowati Faiq Nur Saidah Febriani, Candra Putri Fikri, Ahmadani Darul Fina Nur Azizah Fiyardi Dwi Laksono Grisva Agustin Grisvia Agustin Gumilar, Aris Hadi Sumarsono Haidar Ali Hanik Munaddifah Hartatiek, Hartatiek Hartatiek, Hartatiek Heri Soesanto Hidayah, Ade Siyanti Nurul Ida Vaeruza Albadi’ah Ivan Danar Aditya Irawan Jatri Endah Nur Muliyanawati Jewaru, Aurelia Astria L. Joko Sayono Joko Utomo Joko Utomo Kafa Pramitha Anggraini Indhira Artanti Khoirun Nisa’ Komariyah, Ana Yuli Lely Jayanti Lia Yuliati Lia Yuliati, Lia Ludi Wishnu Wardana Lustina Fajar Prastiwi Luthfiyah, Ishmah Markus Diantoro Meevasana, Worawat Miftahul Fauziyah Hanifah Moh. Hafidhuddin Karim Mohd Al-ikhsan Ghazali Monika Ruth Cahayana Mualim, Rahmat Mubarak, Bagja Rahmat Muchammad Harly Mudinillah, Adam Muh. Irshan Sachrir Muhammad Adryan Okuputra Muhammad Zunaidi Muntholib Muttaqijn, Imam Nandang Mufti Ni Putu Kumara Shanti Nur Asriyani Nur Wahid Ramadhan Nurmayanti, Nadea Catur Nurul Lathii Fatul Chamidah Okuputra, Muhammad Adryan Parno Parno Parno Putri, Febi Rafidah, Farah Ramesh T. Subramaniam Retno Tri Wulandari Revan Ilyaza Risa Suryana Riska, Fati Matur Riski, Dita Suci Novia Rudi Hartono Sahatta, Mahendra Dwianggana Saparullah Saparullah Sefia Kharen Gilar Tiana Sentot Kusairi Silvi Rahmawati Wibowo Siti Khusnul Rofiah Siti Markhamah Sri Rahayu Lestari Sriarianie, Sriarianie Sugeng Hadi Utomo Sulikah Sulikah Supriana, Edi Supriyadi Supriyadi Sutopo Sutopo Ulwiyatus Sa’adah Wahjoedi Wahjoedi Wahjoedi Wardani, Vindi Kusuma Wening Patmi Rahayu Wulandari, Annisa Dwi Wulandari, Dwi Wulansari, Nur Iva Yudyanto Yudyanto Yunani Yunani Yustina Safitri Zunaidi, Muhammad