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All Journal Agrikultura Eksistansi Journal of Accountancy FE UBB Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung IJBE (Integrated Journal of Business and Economics) JEM: JURNAL EKONOMI DAN MANAJEMEN SEIKO : Journal of Management & Business Jurnal Samudra Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis Dharma Andalas Ekombis: Jurnal Fakultas Ekonomi Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat RATIO: Reviu Akuntansi Kontemporer Indonesia Asian Management and Business Review International Journal of Economics, Business, and Entrepreneurship (IJEBE) CEBONG Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Journal of Governance and Accountability Studies PEKBIS Studi Ekonomi dan Kebijakan Publik Indonesian Journal of Dedication and Educations International Journal of Magistravitae Management Riset Akuntansi dan Keuangan Indonesia Jurnal Riset Multidisiplin Edukasi International Journal of Applied Management and Business
Darus Altin
Universitas Bangka Belitung
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Influence of Learning Motivation, Learning Discipline, and Family Environment on Students' Academic Performance Sari, Mila; Altin, Darus; Wibawa, Dian Prihardini
International Journal of Magistravitae Management Vol. 2 No. 2 (2024): International Journal of Magistravitae Management (IJOMM)
Publisher : Master of Management Department, Faculty of Economics and Business, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijomm.v2i2.17

Abstract

This study is driven by the issue of suboptimal student academic performance, primarily due to students' limited ability to comprehend lessons effectively. The purpose of this study is to identify and analyze the influence of learning motivation, learning discipline, and the family environment on students' academic performance at State Junior High School 10 Pangkalpinang. This research is classified as descriptive research and utilizes a quantitative approach. The sample consisted of 184 respondents selected through the census sampling technique. Data were analyzed using the multiple linear regression analysis method. The results indicate that learning motivation, learning discipline, and the family environment each have a positive and significant effect on the academic performance of students at State Junior High School 10 Pangkalpinang. Furthermore, the simultaneous test results demonstrate that learning motivation, learning discipline, and the family environment collectively have a positive and significant impact on students' academic performance.
Value At Risk Analysis Using Historical Method and Monte Carlo Simulation in Banking and Mining Sector Companies Darman Saputra; Zukhri , Nizwan; Altin, Darus; Agung Nugroho, Ari; Daddy Setiawan, Ryand; Fitari, Tiara; Thohari, Mustofa
International Journal of Applied Management and Business Vol. 1 No. 1 (2023)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v1i1.436

Abstract

Purpose – Investments in the capital market must be able to understand the risks that exist, because investments that will be faced in the future contain uncertainty. The growth of trading activity and the increasingly uncertain market makes market participants feel the need to develop more accurate and reliable risk measurement techniques. One of the risk measurement techniques is Value at Risk (VaR). Methodology/approach – Value at Risk (VaR) is a method of calculating market risk to determine the maximum risk of loss that can occur in a portfolio, both single and multi-instrument, especially the level of confidence, during a certain holding period, and under normal conditions. market conditions. This study uses secondary data in the form of stocks listed on the Indonesia Stock Exchange, the samples obtained are 2 companies. Processing data in this study using Microsoft Excel program for measuring Value at Risk in portfolios using Monte Carlo simulation. Findings – The results of the study show that a greater return will provide a greater level of risk, judging from the return and VaR values of each portfolio. Where portfolio one has a greater return than the second portfolio, and portfolio one also has a greater risk level than the second portfolio. Investment in the capital market requires a good risk calculation in buying or selling shares, so the purpose of this study is to help investors take steps or policies that are in accordance with the company's conditions.. Novelty/value – The results in this study illustrate that the purchase of BBRI shares with the banking sub-sector and ANTM's shares in the Mining Company sub-sector has its respective risks and benefits. Therefore, the VaR Monte Carlo simulation method can describe each stock.
Pengaruh Brand Image, Iklan dan Harga Terhadap Keputusan Pembelian Produk Telkomsel di Pangkalpinang Rani Nurjanah; Nanang Wahyudin; Darus Altin
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 5 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Mei 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i5.308

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kajian tentang Brand Image, Iklan dan Harga. Metode penelitian ini menggunakan penelitian deskriptif. Metode yang digunakan yaitu metode kuantitatif. Jumlah sampel dalam penelitian ini adalah 100 responden dengan menggunakan nonprobability sampling dengan teknik purposive sampling. Model analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pada Produk Telkomsel di Pangkalpinang berada pada kategori baik. Hasil pengujian analisis regresi berganda menunjukkan hasil positif dari seluruh variabel yang ada. Sedangkan pada uji t dan uji f menunjukkan bahwa Brand image tidak memiliki pengaruh yang signifikan terhadap keputusan pembelian produk Telkomsel di Pangkalpinang, Iklan memiliki pengaruh positif dan signifikan terhadap keputusan pembelian produk Telkomsel di Pangkalpinang, Harga memiliki pengaruh positif dan signifikan terhadap keputusan pembelian produk Telkomsel di Pangkalpinang sedangkan Brand image, iklan dan harga berpengaruh terhadap keputusan pembelian produk Telkomsel di Pangkalpinang.
Sustainable waste management strategy based on circular economy in Pangkalpinang City Susanti, Lisma Dwi; Reniati, Reniati; Altin, Darus
Studi Ekonomi dan Kebijakan Publik Vol. 3 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v3i2.5528

Abstract

Purpose: This study aimed to formulate a circular economy-based waste management strategy to support the achievement of Sustainable Development Goals (SDGs) in Pangkalpinang City. Research Methodology: This study employs a descriptive quantitative approach using the Analytic Hierarchy Process (AHP). It involves 15 stakeholders from the Pentahelix sectors (government, business actors, academics, community organizations, and media) to evaluate five criteria—government policy, infrastructure, community participation, recycling technology, and economic impact— and five strategic alternatives: enhancing recycling facilities, environmental education, strengthening regulations, implementing automation technology, and providing economic incentives. Results: The analysis revealed that strengthening government regulations (weight: 1.469) is the top strategic priority, highlighting the central role of policy and enforcement in sustainable waste management. This is followed by enhancing recycling facilities (0.901) and implementing automation technologies (0.899). Among the criteria, community participation was the most influential factor (27.01%), underscoring the importance of public involvement in sorting, recycling, and reducing waste generation. Conclusions: An integrated circular economy-based strategy emphasizing regulatory reinforcement and active community participation is essential for sustainable urban waste management in Pangkalpinang. Limitations: This study is limited to stakeholders within Pangkalpinang City and excludes broader regional perspectives and behavioral aspects of the wider population. Contribution: This study provides a practical framework for policymakers and stakeholders to design multisectoral waste management strategies that balance environmental, social, and economic dimensions, thereby aligning local practices with SDGs.
The effect of Covid-19 pandemic on regional financial performance in Indonesia: Meta-analysis Altin, Darus; Vebtasvili, Vebtasvili; Eprianto, Idel
Asian Management and Business Review Volume 3 Issue 1, 2023
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol3.iss1.art4

Abstract

This meta-analysis aims to analyze the impact of the Covid-19 pandemic on regional financial performance in Indonesia. The research method used by reviewing, summarizing data and analyzing some research results that have been published on google scholar and the ministry of education and culture's Sinta page with the keywords Covid-19 and regional financial performance. From the 45 articles collected, 18 articles were selected for further analysis according to this research topic. This type of research is a meta-analysis research where the steps taken include: data collection, coding, calculation of improving problem-solving ability and identifying the presence or absence of average differences, and drawing conclusions. Our findings show that Covid-19 pandemic in Indonesia has been shown to have an impact on regional financial performance in Indonesia. Although there are several provinces in Indonesia, it does not have an impact on its financial performance. Financial performance is measured from the regional financial independence, the ratio of local tax to paid allowance, the ratio of operational solvency of local governments, the ratio of pad effectiveness and capital expenditure. There is a budget policy from the central government to focus on handling the Covid-19 pandemic so that it impacts regional financial performance. Future research contributions are expected to be an opportunity for the development of research methodologies, especially in the aspect of data collection through questionnaires and data analysis techniques using PLS (Partial Least Square), Data Panel Analysis and Symbolic Interaction methods.
PENGUATAN SDM MELALUI APK DAN IPM BIDANG PENDIDIKAN MENUJU DESA BERDAYA SAING Zukhri, Nizwan; Hamsani, Hamsani; Altin, Darus
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35251

Abstract

Kabupaten Bangka Selatan merupakan salah satu kabupaten dengan angka IPM paling rendah yang ada di Provinsi Kepulauan Bangka Belitung selama lima tahun berturut-turut yaitu tahun 2019-2023 dibandingkan dengan kota/Kabupaten lainnya yang ada di Provinsi Kepulauan Bangka Belitung. Dalam rangka meningkatkan Angka Partisipasi Kasar (APK) dan Indeks Pembangunan Manusia (IPM) di Desa Simpang Rimba Kabupaten Bangka Selatan. Maka pada pengabdian ini dilakukan sosialisasi juga penandatanganan komitmen dan deklarasi bersama bahwa Desa Simpang Rimba dan SMA Negeri 1 Simpang Rimba siap mensukseskan program peningkatan APK dan IPM. Metode pelaksanaan dilakukan dalam beberapa tahap, diawali dengan persiapan, dan dilanjutkan dengan tahap perancangan program, pelaksanaan program, serta tahap pemantauan dan evaluasi. Target dari pengabdian ini adalah penguatan SDM untuk daya saing desa dengan pelaksanaan kegiatan berupa sosialisasi dan Forum Group Discussion (FGD). Program ini dilakukan dengan melakukan kerjasama dengan pemerintahan Desa Simpang Rimba, dan SMA Negeri 1 Simpang Rimba Kab. Bangka Selatan. Program pengabdian pada masyarakat ini melibatkan dosen, dan mahasiswa Program Studi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bangka Belitung, serta stakeholders terkait. Dengan adanya kegiatan ini diharapkan akan dapat menumbuhkan pemahaman dan kesadaran masyarakat akan pentingnya pendidikan, yang selanjutnya diharapkan akan dapat meningkatkan IPM dan Angka Partisipasi Kasar (APK) di Desa Simpang Rimba Kabupaten Bangka Selatan.
Mapping and Analysis of Bangka’s Local Tax Potential Altin, Darus; Ridwan, Muhammad Qomaruddin; Wahyudin, Nanang; Elma, Elma
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.3434

Abstract

Purpose: The aim of this research is to compile data on the potential tax of hotels, restaurants, and entertainment in Bangka Regency in 2023. Research Methodology: We used in this study are primary and secondary data. The researcher used stratified random sampling for fifty-one Local Taxpayers in Bangka Regency. Data analysis employed a micro approach to obtain target projections and potential local tax revenue projections in Bangka Regency, specifically for Certain Goods and Services Tax (Restaurant Tax, Hotel Tax, and Entertainment Tax). Results: Research findings indicate that it is possible to improve the realization of Restaurant Tax revenue in the future. The biggest potential for Hotel from 4-star hotels.About 11% of Entertainment Tax potential has been realized, so it is very likely to improve the realization of Entertainment Tax revenue in the future. Conclusions: Hotel and restaurant taxes fall into the developing category, while entertainment tax falls into the backward category. The growth projections for hotel and restaurant taxes can be further improved in the future. Innovative programs and more attention to local taxes in the backward category are efforts to enhance regional tax revenue. Limitations: This research is limited to examining three studies of local tax objects in Bangka Regency. Contribution: For future researchers, it is recommended to further examine the aspects of compliance of Local Taxpayers and to delve deeper into other Local Tax objects not included in this study.
Is Digitalizaion Really Enchance SMEs Financial Performance? Empirical Evidence from Bangka Belitung Ridwan, Muhammad Qomaruddin; Wardhani, Rulyanti Susi; Bahri, Alim; Altin, Darus; Karmawan, Karmawan; Imro'ah, Alfiany Alim
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28133

Abstract

This study examines the impact of digitalization on the financial performance of small and medium-sized enterprises (SMEs) by comparing key performance indicators—Return on Assets (ROA), Return on Equity (ROE), Total Asset Turnover (TATO), and Profit Margin (PM)—before and after digital adoption. Using a sample of 275 SMEs, descriptive statistics and Wilcoxon tests (paired and one-sample) were employed to evaluate changes in financial outcomes. The results indicate significant improvements in ROA, ROE, and PM following digitalization, while TATO remained stable, suggesting that digitalization’s benefits are most immediate in profitability rather than operational efficiency. These findings reinforce the role of digital tools as strategic enablers of SME performance, emphasizing their contribution to cost management, financial transparency, and market expansion. The study offers practical recommendations for SMEs and policymakers to accelerate digital transformation and highlights avenues for future research, including sector-specific analysis, longitudinal studies, and cross-country comparisons.
Co-Authors - Riani, - Abdul Rahman Ari Agung Nugroho Ari Agung Nugroho, Ari Ayu Wulandari Bahri, Alim Daddy Setiawan, Ryand Darman Saputra Darman Saputra Dewi Rahmayanti Dian P W Dian Prihardini Wibawa Dini Oktariani Dini Oktariani Elma Elma, Elma Fitari, Tiara Fitri Santi Fitri Santi Fitri Santi Hamsani Hamsani Hamsani Hamsani, Hamsani Idel Eprianto Imro'ah, Alfiany Alim karmawan karmawan Kartika Kartika Maera Zasari Maya Yusnita Muhammad Qomaruddin Ridwan Mustofa Thohari Nanang Wahyudi Nanang Wahyudin Nizwan Zukhri Nizwan Zukhri Purwoko, Agus Rani Nurjanah Reniati Reniati Riani Riani Ridwan Nurazi Ridwan Nurazi Rulyanti Susi Wardhani Ryand Daddy Setyawan Sari, Mila Suhardi Suhardi Suhardi Suhardi Sumar Susanti, Lisma Dwi Syaiful Syaiful Thohari, Mustofa Tiara Fitari Tsulis Amiruddin Zahri Vebstasvili Vebtasvili Vebtasvili Wan Mohd Nazdrol Wulandari, Elisa Yanuar, Dony Zahri, Tsulis Amiruddin Zukhri , Nizwan