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All Journal Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Abdimasku : Jurnal Pengabdian Masyarakat Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Amal: Jurnal Ekonomi Syariah Journal of Business Management and Economic Development IJMA
Moeljono Moeljono
Akademi Gizi Depkes Ri, Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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UP GRADING CAPACITY APARATUR DESA MELALUI PELATIHAN DI DESA TEGALARUM KABUPATEN DEMAK Moeljono, Moeljono; Alfiyanto, Nasron
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2020): Januari 2020
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.279 KB)

Abstract

Kapasitas dan ketrampilan aparat desa dalam melaksanakan tugas administrasi dan tata kelola pelaporan keuangan masih lemah, untuk meningkatkan kapasitas dan ketrampilan para aparatur desa diperlukan adanya pelatihan, untuk meningkatkan kapasitas aparatur pemerintahan desa. Diharapkan melalui kegiatan tersebut akan mendorong tata kelola pemerintahan desa yang akuntabel dan transparan serta melahirkan aparatur desa yang memiliki pengetahuan, sikap dan keterampilan yang baik. Metode kegiatan yang digunakan adalah Participatory Learning and Action. Kegiatan ini dilakukan dengan menekankan pada kegiatan ceramah, diskusi, curah pendapat yang dilakukan secara interaktif dengan aparatur desa dan masyarakat, dilanjutkan dengan kegiatan pelatihan yang relevan dengan materi pemberdayaan masyarakat. Hasil kegiatan pengabdian masyarakat berjalan sesuai dengan rencana yang telah ditetapkan, aparatur desa dan masyarakat memilki respon dan antusias terhadap pelatihan dan tercipta perubahan pengetahuan, sikap dan keterampilan.
Survival Strategy and Efforts to Increase Sales in Small and Medium Enterprises in The Culinary Sector Sulistiati, Dwi Febry; Moeljono, Moeljono
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.44

Abstract

This study aims to identify the level of sales at Omah Sate Tlogo Berkah. Efforts to increase sales at Omah Sate Tlogo Berkah. Knowing strategies to increase sales at Omah Sate Tlogo Berkah. Approach using qualitative methods. The purpose of this study is to get a real picture of the strategy used by Omah Sate Tlogo Berkah. The results of the study also show that there are supporting factors for the application of the marketing mix to the sales of Omah Sate Tlogo Berkah, and the supporting factors are capital, labor, raw materials, marketing and culture. While the inhibiting factors for the application of the marketing mix to the sale of Omah Sate Tlogo Berkah are the lack of people's purchasing power. The conclusion from this study is that Omah Sate Tlogo Berkah has implemented a marketing mix strategy using the 4P variables, namely product, price, place, and promotion, which is able to increase sales volume at Omah Sate Tlogo Berkah.
PERSPEKSTIF AJARAN ISLAM DALAM PRAKTEK PENGHINDARAN PAJAK Moeljono, Moeljono; Holle, Mohammad H
AMAL: Jurnal Ekonomi Syariah Vol. 5 No. 1 (2023): June 2023
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v5i01.5482

Abstract

Abstract:This article emphasizes the `perspective` of Islam, towards the practice of tax avoidance. Tax is an obligation for Muslims to the state. However, the practice of tax avoidance is increasingly widespread, even by corporations. So that the state is disadvantaged, because state revenue is reduced from the tax sector which is used for the national development process.This article uses a literature study approach, and the data used is secondary data. The results of this study are that with the practice of tax avoidance, the impacts are, 1. Reduced National Income. 2. Detriment to shareholders, because the returns they receive are smaller than what they should be getting, 3. Hoarding their wealth in certain groups.The practice of tax avoidance, legally does not commit a violation. However, the practice of tax avoidance has done injustice to society and the state. So their norm has been violated. During the punishment of the Prophet Muhammad, those who did not want to pay zakat were punished in the world and the hereafter, while during the time of Caliph Abu Bakar and Caliph Umar Bin Khattab they fought against those who did not pay zakat because they betrayed religion and state.Key Word : Tax Avoidance, Islam, Income, National, Harmful  AbstrakArtikel ini menekankan pada `perspekstif` Islam, terhadap praktek penghindaran pajak. Pajak merupakan kewajiban bagi umat Islam kepada negara. Namun, praktik penghindaran pajak semakin marak, bahkan dilakukan oleh korporasi. Sehingga negara dirugikan, karena penerimaan negara berkurang dari sektor pajak yang digunakan untuk proses pembangunan nasional.Artikel ini menggunakan pendekatan studi kepustakaan, dan data yang digunakan data sekunder. Hasil dari kajian ini adalah dengan adanya praktek penghindaran pajak maka dampak yang ditimbulkan adalah, 1. Berkurangnya Pendapatan Nasional. 2. Merugikan pemegang saham, karena return yang diterimanya lebih kecil dari yang seharusnya didapat, 3. Menimbun kekayaannya pada kelompok tertentu.Praktek penghindaran pajak, secara hukum tidak melakukan pelanggaran. Namun, praktek penghindaran pajak telah melakukan ketidakadilan terhadap masyarakat dan negara. Jadi norma mereka telah melakukan pelanggaran. Pada masa hukuman Rasulullah SAW bagi orang yang tidak mau membayar zakat mendapat hukuman dunia dan akherat, sedangkan pada masa Khalifah Abu Bakar dan Khalifah Umar Bin Khattab mereka memerangi bagi yang tidak membayar zakat karena mengkhianati agama dan negara.Kata Kunci: Penghindaran Pajak, Islam, Pendapatan, Nasional, Merugikan
Strategi Pemasaran untuk Mempertahankan Eksistensi Vespa Matic (Studi Kasus Pada Dealer Vespa di Semarang) Aghatha, Dwi Yuniar; Moeljono, Moeljono; Pratiwi, Ratih
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 2 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i2.10210

Abstract

Studi ini bertujuan untuk meneliti strategi pemasaran yang digunakan PT. Prakoso Lestari Jaya Semarang untuk mempertahankan eksistensi vespa matic. Metode yang digunakan kualitatif dengan pendekatan studi kasus, pengumpulan data menggunakan teknik wawancara, observasi serta dokumentasi. Uji kreadibilitas data digunakan triangulasi sumber data dan triangulasi teknik pengumpulan data, dan narasi data. Penelitian menggunakan 5 partisipan sebagai informan. Hasil penelitian menunjukan bahwa unsur strategi pemasaran yakni Produk berperan dalam mempertahankan eksistensi vespa matic, sedangkan Harga, Promosi dan Tempat dinyatakan tidak berperan, karena dalam pembelian vespa matic konsumen tidak mempermasalahkan tiga hal tersebut.Kata Kunci : Strategi pemasaran, mempertahankan Eksistensi, Bauran Pemasaran
Pengaruh Kualitas Produk, Kualitas Pelayanan, Lokasi dan Persepsi Harga Terhadap Keputusan Pembelian Rahma, Aisyah Fadila; 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).143-151

Abstract

This study aims to examine the analysis of the effect of product quality, service quality, location, and price perceptions on purchasing decisions at Bang Oye food stalls in Semarang. Some previous research on purchasing decisions shows different results. Therefore, this study aims to review previous research on purchasing decisions. This study used a sample of 97 respondents of Bang Oye food stall consumers. The sampling method is the Snowball Sampling method. The method of analysis of this research is Multiple Linear Regression Analysis using the SPSS Version 25.0 analysis tool. The results of the study indicate that the three variables, namely Product Quality, Service Quality, and Location, have no positive and significant effect on Purchasing Decisions. However, the Price Perception variable has a positive and significant effect on purchasing decisions.
Pengaruh Kepuasan Kerja, Lingkungan Kerja dan Kompensasi Terhadap Kinerja Karyawan dengan Motivasi Sebagai Variabel Moderating Lopia Simatupang, Rebecca Kristiana; 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).152-161

Abstract

The study aims to empirically examine the effect of job satisfaction, work environment, and compensation on employee performance with motivation as a moderating variable with a study on Centro Production. The population is employees who work at Centro Production. The sample in this study was 62 respondents. This research uses quantitative analysis and techniques for sampling, namely using saturated sampling techniques (census). Data collection methods through questionnaires, observation and data analysis using SPSS 25 which includes validity, reliability, classical assumption tests, multiple regression analysis, hypothesis testing using the t test, f test and R2 test and moderation test.The results showed that the independent variables of job satisfaction, work environment and motivation had a positive and significant effect on employee performance partially or stimulant. The moderation variable of motivation shows that motivation is able to moderate employee performance, but motivation cannot moderate the effect of work environment and compensation on employee performance. The coefficient of determination of 51% indicates the ability of the independent variable to predict only 51%, there are still 49% explained by variables outside the model. But through the coefficient of determination after moderated regression analysis the calculation results are 97%. So it can be concluded that after the moderation variable, the motivation variable can strengthen the influence of job satisfaction, work environment and compensation variables on employee performance.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Moeljono, Moeljono
Jurnal Penelitian Ekonomi dan Bisnis Vol. 5 No. 1 (2020): March 2020
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v5i1.2645

Abstract

This study aimed to analyze the influence of ROA, Leverage, size, tax loss carry forwards, institutional ownership, and the risk companies against tac avoidance. Tax avoidance is a dependent variable in this study. Tax avoidance is measured by effective cash rate (CETR). The independent variables studied were ROA, Leverage, size of the company, tax loss carryforwards, institutional ownership, and the risk companies. This study using purposive sampling method with a sample 30 companies losted in the Indonesia Stock Exchange in 2011–2018. Data analysis was performed with the classical assumption and hypothesis testig with multiple linier regression method. The results of this study indicate that the ROA, Leverage, size, tax loss carry forwards, institutional ownership, and the risk companies significant negative effect on tax avoidance..Keywords: Return On Assets (ROA); Leverage; Size Of The Company; Tax Loss Carryforwards; Institutional Ownership; The Risk CompaniesPenelitian ini bertujuan untuk menganalisis pengaruh ROA, leverage, ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional, dan risiko perusahaan terhadap penghindaran pajak. Penghindaran pajak merupakan variabel dependen dalam penelitian ini. Penghindaran pajak diukur dengan ROA, leverage, ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional, dan risiko perusahaan. Penelitian ini menggunakan metodepurposive sampling dengan sampel 30 perusahaan manufaktur yang terdaftar di BEI pada tahun 2011 – 2018. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa ROA, leverage ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional dan risiko perusahaan tidak berpengaruh terhadap penghindaran pajak.Kata Kunci: ROA; Leverage; Ukuran Perusahaan; Kompensasi Rugi Fiskal; Kepemilikan Institusional; Risiko Perusahaan
Literasi Asuransi Guna Mengoptimalkan Kewirausahaan Indah Sulistyowati , Rini; Januarta, Ganda; Moeljono, Moeljono; Souisa, Johanis
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 5 No 2 (2025)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v5i2.1929

Abstract

Entrepreneurship is a key driver of the local economy. Businesses, particularly those in the micro, small, and medium enterprises (MSMEs) sector, play a crucial role in creating jobs, increasing family incomes, and driving local economic growth. However, despite this significant potential, many businesses still face various risks that can hinder or even halt their operations, such as fire, loss of goods, accidents, or health problems.MSMEs remain relatively low aware of the importance of protecting their businesses through insurance. Many don't understand the benefits of insurance, consider it an additional burden, or aren't even aware that affordable insurance products specifically designed for small businesses exist. This leaves MSMEs highly vulnerable to unexpected risks that can result in significant losses, both financially and operationally.Through this community service activity held in Kemijen Village, East Semarang, we strive to provide insight and knowledge to MSMEs, the general public, and business owners so they have adequate insurance literacy. This activity helps the community understand the basic concepts of insurance, the types of insurance available, and the benefits they can obtain. With better knowledge, the community will be wiser in managing their finances and can consider insurance as part of their family's financial planning
Co-Authors Aghatha, Dwi Yuniar Alfiyanto, Nasron Indah Sulistyowati , Rini Januarta, Ganda Lopia Simatupang, Rebecca Kristiana Mohammad H. Holle Rahma, Aisyah Fadila Ratih Pratiwi Souisa, Johanis Sulistiati, Dwi Febry