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All Journal Jurnal Ilmiah Kursor Prosiding Seminar Matematika dan Pendidikan Matematik JMPM: Jurnal Matematika dan Pendidikan Matematika J Statistika: Jurnal Ilmiah Teori dan Aplikasi Statistika Jurnal Riset Akuntansi dan Keuangan Jurnal Ekuivalensi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Diversity: Disease Preventive of Research Integrity Jurnal Mesin Nusantara Jurnal Aghniya Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Islam Realitas: Journal of Islamic and Social Studies JURNAL AKUNTANSI DAN BISNIS Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Equivalent : Journal of Economic, Accounting and Management Mimbar Administrasi Akuntansi Pajak dan Kebijakan Ekonomi Digital KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis AKRUAL : Jurnal Akuntansi dan Keuangan` Jurnal Ilmu Ekonomi dan Bisnis (JUKONI) BACA: Jurnal Dokumentasi dan Informasi
Amin Tohari
Universitas Nusantara PGRI Kediri
Religion Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Altitude Factors Affect Dengue Fever Cases in South Sulawesi: A Study Using Poisson Inverse Gaussian Regression Model Adiatma, Adiatma; Tohari, Amin; Faisal, Ali; Alam, Syamsul
Diversity: Disease Preventive of Research Integrity Volume 1, Issue 2, February 2021
Publisher : Program Studi Kesehatan Masyarakat UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/diversity.v1i2.19764

Abstract

Poisson regression is used to model enumeration data such as data on the number of DHF cases. This model has the assumption that is fulfilled is the average and the variance must have the same value or it is called the equidispersion. But this assumption is not fulfilled because the data on the number of dengue cases experienced violations of this assumption. The violation is that the average value is smaller than the variance value or it is called overdispersion. This results in incorrect conclusions because the prediction standard error is underestimated. The way to prevent this is by combining the Poisson distribution and discrete or continuous distribution, this combination is called Mixed Poisson Distribution. Researchers use one of the Mixed Poisson methods, namely Inverse Gaussian Poisson Regression (PIG) because the method is used when the data is overdispersed and the parameters are known or close form on the likelihood function. Based on the results of the study, it is known that the height of the area is a factor that significantly influences DHF cases in South Sulawesi.
Pengaruh Risiko Investasi Dan Profitabilitas Terhadap Return Saham Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia Linggarsari, Ovi; Winarko, Sigit Puji; Tohari, Amin
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 4 (2024): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i4.2515

Abstract

Stock Return is the rate of return in the form of profits or losses received by investors during certain periods. The aim of this research is to determine the influence of market risk, business risk, financial risk, profitability (ROA) on stock returns both partially and simultaneously in automotive companies. listed on the Indonesian Stock Exchange. This research uses a purposive sampling method as a way to select samples, resulting in 15 companies that meet several research criteria, namely: Automotive companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Automotive companies that always report complete financial reports for the 2021-2023 period. Automotive companies that have profits during the 2021-2023 period. The data analysis methods used are normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, coefficient of determination test (R2), F test, and T test. The data used in this research is secondary data originating from reports. company annual financials. The data analysis technique used is descriptive statistical analysis and multiple linear analysis using the SPSS version 29.0 program. The results of this research are that market risk, financial risk, and profitability (ROA) have a negative effect on stock returns. Meanwhile, business risk has a positive effect on stock returns.
Pengaruh Penambahan Serat Pelepah Pisang Terhadap Kekuatan Tarik Komposit Serat Tebu Bermatrik Polyester Lokantara, I Putu; Tohari, Amin; Istiqlaliyah, Hesti
Jurnal Mesin Nusantara Vol 7 No 2 (2024): Jurnal Mesin Nusantara
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jmn.v7i2.24259

Abstract

Penelitian ini dilatarbelakangi dari hasil observasi di lapangan bahwa, ampas tebu dan pelepah pisang banyak sekali dijumpai di sekitar kita dan hanya menjadi sampah. Dari pertimbangan tersebut maka dilakukan penelitian guna memanfaatkan dua bahan tersebut menjadi produk yang bermanfaat dan bernilai tinggi yaitu komposit. Tujuan dari penelitian ini adalah untuk mengetahui adakah pengaruh penambahan serat pelepah pisang terhadap kekuatan tarik komposit serat tebu yang berpenguat polyester. Dalam proses pembuatan komposit, peneliti menggunakan standar pengujian ASTM D 638. Matriks yang digunakan berupa resin polyester dengan variasi serat ampas tebu (25%,20%, 15%, 10%, 5%) dan campuran serat pelepah pisang (5%, 10%, 15%, 20%, 25%). Jumlah spesimen dalam penelitian ini sebanyak 30 buah dengan setiap variasi menggunakan 6 kali uji coba kekuatan tarik untuk mengetahui karakteristik mekanik komposit. Dari hasil penelitian dan analisis yang telah dilakukan dapat disimpulkan bahwa ada pengaruh penambahan serat pelepah pisang terhadap komposit serat tebu terhadap kekuatan tariknya. Nilai kekuatan tarik tarik terbesar mencapai 21 Mpa dengan variasi serat tebu 10% dan serat pelepah pisang 20%. Sehingga dapat disimpulkan bahwa semakin besar volume serat pelepah pisang pada komposit serat ampas tebu maka nilai kekuatan tariknya akan semakin besar.
Analisis Metode Balanced Scorecard Sebagai Pengukuran Kinerja Puskesmas Prambon Awalanty, Aprilia Putri; Linawati, Linawati; Tohari, Amin
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2428

Abstract

This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.
KLASIFIKASI AUDIT DELAY BERDASARKAN LEVERAGE, UKURAN PERUSAHAAN, DAN RETURN ON ASSETS Anggraini, Dian Ayu Tria; Tohari, Amin; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 9 (2024): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara Leverage, Ukuran Perusahaan, dan Return on Assets terhadap audit delay secara parsial pada perusahaan subsektor property dan real estate periode 2021-2023. Penelitian ini menggunakan metode kuantitatif dan sampel penelitian menggunakan metode purposive sampling. Penelitian ini menggunakan sumber sekunder, dan metode pengumpulan data berupa penelitian file dan penelitian kepustakaan. Teknik analisis yang diambil yaitu regresi logistik, analisisnya anatara lain statistik deskriptif, uji multikolinearitas, pengujian model, koefisien determinasi dan uji hipotesis dengan software SPSS versi 23. Hasil penelitian menunjukkan bahwa Leverage dan Return On Assets secara parsial tidak berpengaruh signifikan terhadap audit delay, sedangkan ukuran perusahaan secara parsial berpengaruh signifikan terhadap audit delay. Kebaruan penelitian ini pada variabel Leverage, dalam penelitian-penelitian sebelumnya belum ada yang membahas mengenai Leverage dengan pendekatan yang digunakan. Dengan demikian, penelitian ini diharapkan dapat memberikan kontribusi baru dalam literatur terkait Leverage yang belum pernah diangkat atau diteliti sebelumnya.
Analisis Cluster Psikografis Konsumen Kediri Town Square Tohari, Amin
JMPM: Jurnal Matematika dan Pendidikan Matematika Vol 1 No 2: September
Publisher : Prodi Pendidikan Matematika Universitas Pesantren Tinggi Darul Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26594/jmpm.v1i2.580

Abstract

Perkembangan pusat perbelanjaan yang semakin pesat di kota Kediri menimbulkan adanya persaingan usaha, sehingga dibutuhkan strategi pemasaran seperti segmentasi konsumen pada komponen demografis dan psikografis. Dalam statistika, komponen-komponen tersebut dapat dinyatakan sebagai variabel. Untuk meringkas data dengan banyak variabel, akan digunakan analisis cluster dengan metode k-means cluster. Data yang digunakan adalah data hasil penyebaran kuisioner kepada konsumen Kediri Town Square. Analisis cluster akan dilakukan pada komponen psikografis konsumen Kediri Town Square. Metode sampling yang digunakan adalah systematic random sampling dengan jumlah sampel sebanyak 103 responden. Analisis cluster menghasilkan empat segmen yaitu segmen yang dicirikan oleh konsumen yang lebih mempertimbangkan kualitas karena kualitas bagi mereka adalah nomer satu, segmen yang dicirikan oleh konsumen yang setia dengan merek, segmen yang tidak mempermasalahkan harga, dan segmen yang impulsive yaitu konsumen yang suka membeli barang yang tidak direncanakan sebelumnya.
Pemberdayaan Ekonomi Lokal: Pendampingan Digital Marketing Untuk UMKM Jatirejo Tohari, Amin; Faisol, Faisol; Ayu Septi Fauzi, Diah; Prayogy, Mia Dwi; Khoiriyah, Wihdatul
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v4i1.1358

Abstract

Pemberdayaan dan pembangunan Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mengembangkan potensi lokal serta mencapai Sustainable Development Goals (SDGs), khususnya dalam pengakhiran kemiskinan. Di Indonesia, UMKM menyumbang sekitar 60% terhadap Produk Domestik Bruto (PDB) dan menyerap lebih dari 97% tenaga kerja. Di Desa Jatirejo, keberadaan Bandara Internasional Dhoho Kediri memperkuat posisi ekonomi desa ini dan membuka peluang bagi pengembangan UMKM lokal. Namun, banyak UMKM di desa ini menghadapi tantangan dalam pemasaran dan akses ke pasar yang lebih luas. Oleh karena itu, pendampingan berbasis digital marketing menjadi sangat penting. Melalui pelatihan dan workshop, pelaku UMKM diberikan pengetahuan tentang branding dan pemasaran digital untuk meningkatkan visibilitas produk mereka. Hasil evaluasi menunjukkan bahwa 80% peserta merasa lebih percaya diri dalam mengelola usaha mereka setelah mengikuti program pelatihan, dan sekitar 60% pelaku UMKM mencatat peningkatan omset dalam enam bulan setelah pelatihan. Program ini juga berhasil meningkatkan kolaborasi antar pelaku UMKM, menciptakan sinergi dalam pengembangan usaha. Dengan dukungan yang berkelanjutan, diharapkan masyarakat Desa Jatirejo dapat mencapai kemandirian ekonomi yang lebih tinggi, mempercepat pencapaian tujuan pembangunan berkelanjutan, dan menjadi contoh sukses dalam pemberdayaan masyarakat berbasis UMKM. Program ini menunjukkan bahwa penguatan UMKM adalah investasi jangka panjang dalam pembangunan sosial dan pengentasan kemiskinan.
Analisis Perbandingan Kinerja Keuangan pada PT Wijaya Karya Tbk dan PT Adhi Kary Tbk Pada Tahun 2008 – 2023 Amilia Nanda Putri Lestari; Amin Tohari; Andi Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1105

Abstract

Abstract : Construction companies are business entities that build physical facilities and infrastructure to help create jobs and distribute income from all levels of society. The purpose of this study is to determine the comparison of the financial performance of PT Wijaya Karya Tbk and PT Adhi Karya Tbk as their development in their role as construction companies in Indonesia. The subjects in this study were PT. Wijaya Karya Tbk and PT. Adhi Karya Tbk in 2008-2023 which have research objects, namely the financial statements of the companies PT. Wijaya Karya Tbk and PT. Adhi Karya Tbk in 2008-2023. The analysis technique used is hypothesis testing using the independent sample t-test. The results of the study stated that the F count for Current Ratio (CR) with Equal Variance Assumed (assuming both variants are the same) there was a comparison of financial performance between the two companies while the F count for Total Asset Turn Over (TATO) and Return on Equity (ROE) with Equal Variance Assumed (assuming both variants are the same) there was no comparison of financial performance between the two companies. Abstrak : Perusahaan kontruksi merupakan badan usaha yang membangun sarana, dan prasarana fisik untuk membantu menciptakan lapangan kerja dan mendistribusikan pendapatan dari semua lapisan masyarakat. Tujuan penelitian ini untuk mengetahui perbandingan kinerja keuangan PT Wijaya Karya Tbk dan PT Adhi karya Tbk sebagai perkembangannya dalam perannya sebagai perusahaan konstruksi yang di Indonesia. Subjek dalam penelitian ini adalah PT. Wijaya Karya Tbk dan PT. Adhi Karya Tbk tahun 2008-2023 yang memiliki objek penelitian yaitu laporan keuangan perusahaan PT. Wijaya Karya Tbk dan PT. Adhi Karya Tbk tahun 2008-2023. Teknik analisis yang digunakan adalah pengujian hipotesis yang menggunakan independent sample t-test. Hasil penelitian menyatakan bahwa F hitung untuk Current Ratio (CR) dengan Equal Variance Assumed (diasumsikan kedua varian yang sama) terjadi perbandingan kinerja keuangan antar kedua perusahaan sedangkan F hitung untuk Total Asset Turn Over (TATO) dan Return on Equity (ROE) dengan Equal Variance Assumed (diasumsikan kedua varian yang sama) tidak terjadi perbandingan kinerja keuangan antar kedua perusahaan.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Sikap Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Desa Mlandangan, Kecamatan Pace, Kabupaten Nganjuk Candra, Nadyla Alfiena; Solikah, Mar’atus; Tohari, Amin
Jurnal Ilmu Ekonomi dan Bisnis Vol. 2 No. 2 (2025): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v2i2.598

Abstract

revenue for local development, yet it faces challenges in taxpayer compliance. In Mlandangan Village, this issue arises due to a lack of understanding, low awareness, and negative attitudes of the community towards PBB, often because of insufficient socialization of its benefits and issues of trust in fund management. The objective of this research is to analyze the influence of tax knowledge, taxpayer awareness, and taxpayer attitudes on PBB compliance. Using a quantitative approach with 95 respondents in Mlandangan Village, data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Research findings indicate that: Tax knowledge has a positive and significant influence on PBB compliance (path coefficient = 0.719; p-value = 0.000), emphasizing the importance of understanding.Taxpayer awareness has a negative and significant influence on PBB compliance (path coefficient = -0.535; p-value = 0.008). This finding is interesting and indicates that increased awareness might be accompanied by a perception of high tax burden or dissatisfaction with fund transparency. Taxpayer attitude has a positive and significant influence on PBB compliance (path coefficient = 0.615; p-value = 0.004), demonstrating the important role of a positive attitude.Overall, the model is strong, explaining 67.4% of the variation in PBB compliance.Suggestions from this research are divided, for future research: It is recommended to delve deeper into the negative influence of taxpayer awareness through mixed methods and to test mediating/moderating variables such as trust in government and for tax offices: It is necessary to optimize PBB education and socialization with better materials and a focus on direct benefits, as well as to improve services and transparency in fund management to build positive taxpayer attitudes.           
MODEL KEPATUHAN MEMBAYAR PAJAK UMKM DI KOTA KEDIRI Renata, Felicia; Tohari, Amin; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to determine the impact of tax understanding, tax sanctions, tax rates, tax services, also tax knowledge on the compliance of MSME taxpayers in Kediri City in paying taxes. This research uses a quantitative approach with causal associative research techniques. The sample used in this research was 100 MSME taxpayers in Kediri City and was analyzed using the PLS approach using SmartPLS-4.0 software. The conclusion of this research is that tax understanding and tax services do not have a significant impact on the compliance of MSME taxpayers in paying taxes. While tax sanctions, tax rates, also tax knowledge have a significant impact on the compliance of MSME taxpayers in paying taxes
Co-Authors Abdurrakhman Prasetyadi, Abdurrakhman Adiatma Adiatma aeri rahmad Ambar Yoganingrum Amelia, Weninda Rizky Amilia Nanda Putri Lestari Amruroh, M. Qoirul Jazik Andi Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anggraini, Dian Ayu Tria Arinda, Nadya Tri Athaya Julie Kuswanto Awalanty, Aprilia Putri Ayu Septi Fauzi, Diah Badrus Zaman Bambang Widjanarko Otok Basthoumi Muslih Cahyani, Fanya Putri Candra, Nadyla Alfiena Dewi, Citra Cerya Mulya Diah Nurdiwaty Dian Kusumaningtyas, Dian dwitasari, ananda putri Evita Noviani Fa'ida, Maf'ulatul Faisal, Ali Faisol Faisol Faisol Faisol Faisol FAJAR SETIAWAN Febriandirza, Arafat Ferdy Bagas Cahyono Fine Ferda Sella Putri Hendriawan, Muhammad Hery Purnomo Hesti Istiqlaliyah Indrawati, Ariani Indri Juwita Asmara Jayanti, Bella Dwi Julistira, Adhe Khoiriyah , Wihdatul Khoiriyah, Wihdatul Khusnatussalwa, Naela Kurniawan, Wahyu Indra Liana Linawati Linawati linawati linawati Linggarsari, Ovi Meilani, Anasya Dinda Meze, Maria Florentina Muhammad Yudhi Rezaldi, Muhammad Yudhi Novita Effendi, Elviana Nurjanah, Putri Rizki Prayogy, Mia Dwi Puji Astuti Puspita, Erna Putri, Rizkiya Anisyah Putu Lokantara Raden Mohamad Herdian Bhakti Renata, Felicia RESTIN MEILINA S Widiawati, Hestin Saputri, Vilda Sari, Ayu Agustina Sari, Dewi Mayang SB, Sigit Wisnu Shavitri, Pungky Indah Dyah SIAGIAN, AL HAFIZ AKBAR MAULANA SIGIT PUJI WINARKO Siti Chotimah Soedjoko, Dodi Kusuma Hadi Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati , Hestin Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Syamsul Alam, Syamsul Wandani, Dwi Widiawati, Hestin Sri Widuri, Sani Wulandari, Riska Ulfa Yulaekah, Maria Siti