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All Journal Infestasi Journal Of Management Science (JMAS) Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Ekonomi Dan Bisnis Jurnal Berdaya Mandiri Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Pena : Jurnal Ilmu Pengetahuan dan Teknologi DEDIKASI PKM Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Indonesian Journal of Business and Management Oikonomia: Jurnal Manajemen Jurnal Pengabdian Masyarakat (ABDIRA) Transekonomika : Akuntansi, Bisnis dan Keuangan Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Pengabdian Masyarakat Akademisi BULETIN BISNIS & MANAJEMEN (BBM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) PENA ABDIMAS : Jurnal Pengabdian Masyarakat JURNAL ILMU MANAJEMEN SABURAI (JIMS) Jurnal Pengabdian Masyarakat Bhinneka Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Masyarakat Bangsa DIMASEKA E-Amal: Jurnal Pengabdian Kepada Masyarakat
Mahirun Mahirun
Program Studi Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Pekalongan
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PERAN RISIKO BISNIS DALAM PENGAMBILAN KEPUTUSAN PENDANAAN PERUSAHAAN Mahirun Mahirun
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 33, No 1 (2019): PENA MARET 2019
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v33i1.817

Abstract

This study aims to examine the effect of company size, sales growth, and investment opportunity set for funding policies mediated by business risk. This study also involves asset growth variables as control variables. The object of the research is all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX), with observation periods ranging from 2008 to 2013 that issued R&D costs in their financial statements. The results showed that firm size had a positive and significant effect on capital structure, sales growth and asset growth had a positive but not significant effect, and the investment opportunity set had a negative and significant effect on capital structure. The effect of business risk on the capital structure is negative but not significant, while the company's size on business risk is negative but does not have a significant effect, sales growth and business risk are positive and have a significant effect, the investment opportunity set and business risks are positive and have a significant effect. The results also prove that business risk variables are not able to mediate the influence of company size, sales growth, and investment opportunity set in increasing corporate funding decisions
SISTEM INOVASI DAERAH KOTA PEKALONGAN Mahirun Mahirun
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 26, No 2 (2014): Pena Maret 2014
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v26i2.958

Abstract

Strengthening regional innovation systems (sida) is one of the government policies that is based on joint regulations of the state minister for research and technology and the minister of home affairs concerning strengthening of regional innovation systems (sida). The aim of the pekalongan city development innovation analysis study is to produce data/information in terms of products, goods and services found in the pekalongan city area, especially in the district of west pekalongan to be used as material in the development of the pekalongan city regional innovation system. Data analysis techniques in this study used the steps: 1) data reduction, 2) data display, and 3) conclusion drawing / verification. the survey target objects according to the existing sector, namely the industrial sector, the trade sector, and the cooperative sector that has the value of innovation both goods and services. The results of the study found that products that have high innovation value proved to be very popular with consumers, for example are; wooden toys used "miniature weapons", handicrafts, rattan crafts, paper processing, batik crafts, ornamental plants and pot crafts, bagwork, water hyacinth handicrafts, handmade batik crafts, non-machine looms (atbm), canting stamp batik crafts, handicrafts decorative lighting, craft sandals, crafts from plastic waste. besides that, there are still many atbm and batik businesses both industrial and trading which are indeed widely spread in the west pekalongan sub-district of pekalongan city.
STUDI KELAYAKAN PENYERTAAN MODAL KABUPATEN PEKALONGAN KEPADA PIHAK KETIGA Mahirun Mahirun; Akhmad Sakhowi
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 32, No 1 (2018): Pena Maret 2018
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v32i1.833

Abstract

This study aims to examine the investment feasibility of Pekalongan Regency Government to third parties. Objects of this study are Bank Central Java, BPR BKK Bank Pekalongan Regency, BKK Kajen, and PDAM Tirta Pekalongan Regency. Data analysis tool uses Average Rate of Return, Net Present Value and Internal Rate of Return. The results showed that Bank Jateng, the feasibility study of the capital participation of the Regency of Nomenclature to PT Bank Jateng was feasible with ARR reaching an average of 129.33%, the IRR reaching 62.50%, and a positive NPV of Rp. 56,626,000,000. BPR BKK Pekalongan Regency, the feasibility study of equity participation in Peklaongan Regency to BPR BKK in Pekalongan Regency is feasible to be carried out with ARR reaching an average of 50.18%, IRR reaching 14.10%, and positive NPV of Rp. 2,851,417,641. BKK Kajen, the feasibility study of the equity participation of Peklaongan Regency to the BKK Kajen is feasible to carry out with ARR reaching an average of 10.04%, the IRR reaching 5.16%, and a positive NPV of Rp 20,474,809. PDAM Tirta Pekalongan Regency, the feasibility study of the equity participation of Peklaongan Regency to PDAM Tirta in Pekalongan Regency is feasible to be carried out with ARR reaching an average of 24.43%, an IRR of 19.48%, and a positive NPV of Rp. 2.711,894,398.
PENGARUH IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS LAPORAN KEUANGAN Sinta Puspitaningrum; Mahirun Mahirun
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 35, No 1 (2021): PENA MARET 2021
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v35i1.1968

Abstract

This study aims to test and analyze whether SIMDA Implementation, Quality of Human Resources, and Top Management Support affect the Quality of Financial Reports at the Ulujami District Office. The population in this study is Ulujami District Office Employees. With a sample of 30 respondents. The type of data used in this study is primary data, namely by using a direct questionnaire instrument, which was analyzed using multiple linear regression using the SPSS program. The results of the study concluded thatThe implementation of SIMDA has a positive and significant effect on the Quality of Financial Reports, where the t value is 1.281 and the sig value. 0.037 < 0.05, The quality of Human Resources has a significant positive effect on the Quality of Financial Statements, where the t value is 2.682 and the sig value. 0.013 < 0.05, and. Top Management Support has an insignificant negative effect on the Quality of Financial Statements where t count is -1.227 and the value of sig. of 0.231> 0.05 .
KEPEMIMPINAN TRANSFORMATIF SEBAGAI MODEL PENGEMBANGAN SUMBER DAYA MANUSIA YANG KREATIF Mahirun Mahirun; Suryani Suryani; Nur Baiti Nasution
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 35, No 2 (2021): PENA SEPTEMBER 2021
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v35i2.1583

Abstract

A leader is someone with certain softskill ability which can’t replaced by machine. Therefore, in this 4.0 revolution industries era a leader should keep their ability to solve every leadership problem and develop creative human resource. This study aims to develop a conseptual theory of transformational leadership as a basic framework to implement the development of creative human resources in organizations. A  comprehensive analysis was used to explain some popular leadership styles, such as transformational leadership style, transactional leadership style, charismatic leadership styles and literature on innovation and creativity for the development of human resource empowerment models. Results revealed that the concept of transformative leadership for a creative human resource development model is a process of managing the creativity of human resources that prioritizes credibility by developing new ideas that are unique and unusual, have benefits by changing the nature, function or condition, also converting to achieve organizational goals.
STRATEGI PENGEMBANGAN KOPERASI BERDASARKAN PREFERENSI DAN PENGARUHNYA TERHADAP VOLUME USAHA Mahirun Mahirun
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 29, No 1 (2015): PENA SEPTEMBER 2015
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v29i1.816

Abstract

The purpose of this study was to determine the preferences of savings and loan cooperatives in an effort to increase business volume, and to find out the relationship between the policies of Pekalongan City Government and the volume of savings and loan cooperatives. The objects in this study were Kospin Jasa Pekalongan, KSP Lohjinawe, and KSP Panca Budi Mulya. The method used is the preference matrix and multiple linear regression analysis. The results show that marketing/promotion is the main factor desired by cooperatives with a scale of 2.0457. The distribution channel is the second factor desired by the savings and loan cooperatives in utilizing the policies provided by the Pekalongan City Government, with a scale of 1.7523. Management is the third factor that must be considered with the scale obtained by 1.4690. Capital is the fourth factor with a scale of 1.1790. The market share is the fifth factor that must be met with the scale obtained at 1.1690. On the results of correlation analysis it is known that the magnitude of the relationship between X1 (capital/funding), X2 (Management), X3 (Marketing/ promotion), X4 (Distribution channel), X5 (market share) with Y (Business volume) is 0, this means that the relationship between the policies of Pekalongan City Government in the field of capital/funding, management, marketing/promotion, distribution channels and the provision of market share with the business volume of savings and loan cooperatives in a very low category.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARI'AH DENGAN PERBANKAN KONVENSIONAL Diah Tri Susanti; Akhmad Sakhowi; Mahirun Mahirun
Jurnal Ekonomi Dan Bisnis Vol 9, No 2 (2011): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2011
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (905.082 KB) | DOI: 10.31941/jebi.v9i2.815

Abstract

This  study  aims to analyze  the  financial  performance  comparison  between  Islamic  banking  and  conventional banking,  using  profitability  ratios  are  represented  by Return  on Assets (ROA) as  dependent  variables  and analyze  the  variables  that affect the  profitability  of banks is Finance  to  Deposit  Ratio  (FDR),  Ratio  Operating costs  with  Revenues  Operations  (BOPO), Adiquasi Capital  Ratio  (CAR) and  Reserve  Elimination  Receivables (PPAP).Methods  using multiple linear regression analysis, chow test and independent sample t-test (test dlff], sample uses three  Islamic  banks and  conventional,  while the  data  used  are  secondary  data  are  reported  quarterly financial reports to Bank Indonesia as well as publicized the period June 2007 - June 2010.The results  showed that  in  Islamic banking,  CAR and PPAP no significant  positive effect on ROA, LOR and no significant negative effect on ROA. BOPO significant negative effect on ROA. In conventional banking, LOR is not significant  positive  effect  on  ROA,  CAR and  PPAP  no significant  negative  effect  on  ROA.  BOPO significant negative effect on ROA. Chow test results states that there are significant differences in the influence of four independent variables on ROA in Islamic banking and conventional  banking.Different test states that the  ROA ratio, LOR and PPAP  Islamic banking is better than conventional  banking, and there are significant differences, for  BOPO ratio  is better than the  conventional  banking and Islamic banking there Is no significant difference,Keyword : Islamic Banking, Conventional Banking, ROA, LDR, BOPO, CAR, PPAP
PENGARUH EARNING, SIZE DAN RASIO UTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI Anny Maulida; Mahirun Laifudin; Siti Yunitarini
Jurnal Ekonomi Dan Bisnis Vol 14, No 1 (2014): Jurnal Ekonomi dan Bisnis, Maret 2014
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.063 KB) | DOI: 10.31941/jebi.v14i1.532

Abstract

Penelitian ini dilakukan untuk menguji pengaruh pengaruh earning, size dan rasio utang terhadap kebijakan dividen pada perusahaan farmasi yang tedaftar di Bursa Efek Indonesia (BEI). populasi yang digunakan dalam penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) jumlah perusahaan farmasi yang terdaftar sebanyak 9 (Sembilan) perusahaan. Sedangkan pemilihan sampel penelitian dilakukan dengan menggunakan metode purposive sampling dengan kriteria (1) Perusahaan – perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009 – 2012. (2) Perusahaan menerbitkan laporan keuangan selama periode pengamatan. Laporan keuangan yang digunakan sebagai sampel adalah laporan keuangan per tahun, dengan alasan laporan tersebut telah diaudit sehingga informasi yang dilaporkan lebih dapat terpercaya. (3) Perusahaan yang membagikan dividen pada periode pengamatan tahun 2009- 2012. Sehingga diperoleh jumlah sampel sebanyak 6 perusahaan. Data diperoleh dari www.idx.co.id. Teknik analisis yang digunakan adalah regresi linier berganda dan uji hipotesis yaitu menggunakan uji statistik F, uji statistik t serta koefisien determinasi. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji heteroskedastisitas, uji multikolonieritas, dan uji autokorelasi. Berdasarkan hasil analisis (1) variabel earning (X1), size (X2) dan rasio utang (X3) secara simultan memiliki pengaruh sinifikan terhadap Kebijakan Dividen (Y) perusahan farmasi yang terdaftar di Bursa Efek Indonesia (BEI). (2) Bahwa uji ANOVA atau F test adalah 6,048 dengan tingkat signifikansi 0,004 karena signifikansi 0,004 lebih kecil dari α = 0.05 (5%) maka hipotesis dapat diterima. (3) Hasil pengujian secara parsial diperoleh hasil : Nilai t hitung earning (X1) sebesar 2,300 dengan tingkat signifikansi sebesar 0,032 , karena tingkat singnifikansi lebih kecil dari 0,05 maka variabel earning (X1) berpengaruh signifikan terhadap kebijakan dividen (Y) perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Nilai t hitung Size (X2) sebesar -0,277 dengan tingkat signifikansi sebesar 0,784, karena tingkat singnifikansi lebih besar dari 0,05 maka variabel Size (X2) tidak berpengaruh signifikan terhadap kebijakan dividen (Y) perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Nilai t hitung Rasio Utang (X3) sebesar -0,654 dengan tingkat signifikansi sebesar 0,521, karena tingkat singnifikansi lebih besar dari 0,05 maka variabel Rasio Utang (X3) tidak berpengaruh signifikan terhadap kebijakan dividen (Y) perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI). (4) Nilai koefisien determinasi (R2) sebesar 0,476 atau 47,6 %. Hal ini dapat dijelaskan bahwa sekitar 47,6% Kebijakan Dividen (Y) perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) dijelaskan oleh kombinasi variabel Earning (X1), Size (X2) dan Rasio Utang (X3) dan sisanya 52,4% dijelaskan oleh variabel lain diluar penelitian. Kata kunci : Earning, Size, Rasio utang dan Kebijakan dividen. 
EDUKASI MANAJEMEN RISIKO SEBAGAI PENGEMBANGAN KOPERASI DI KABUPATEN BATANG Mahirun Mahirun
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 1, No 1 (2020): Juli 2020
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.479 KB)

Abstract

The cooperative law has emphasized that cooperatives need to develop themselves more and be built to be strong and independent based on cooperative principles so that they can play a role as pillars of the national economy. Prioritizing the principle of kinship on the basis of social and economic principles needs attention by the cooperative manager. In line with this, good risk management can be carried out to minimize losses that may occur from the business being run. Based on this the Batang Regency Industry, Trade, Cooperatives and SMEs Office carries out the Bintek Development, Supervision and Recognition of Cooperative Achievement activities to be able to improve the performance of cooperatives in Batang Regency. The participants of the activity are the management of cooperatives and offices related to the method of presentation and discussion of questions and answers. The results of the activity show that the enthusiasm of cooperative managers in participating in these activities is very high, in theory they already know the importance of risk management so that the problem that arises is the implementation at the policy level of each cooperative.Keywords: Risk Management, Coaching, Supervision, Performance, Cooperatives
PENGELOLAAN KEBERSIHAN DAN KESEHATAN LINGKUNGAN DI DESA SEMUT KECAMATAN WONOKERTO KABUPATEN PEKALONGAN Mahirun Mahirun; Andi Kushermanto
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 2, No 2 (2021): Juli 2021
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.082 KB)

Abstract

The living environment is a unitary space with all objects, forces, conditions, and living things, including humans and their behavior that affect the continuity of life and the welfare of humans and other living creatures. Environmental awareness is an effort to grow and develop awareness of the environment which does not only include garbage, pollution, greening animal protection, but furthermore how people have a love for land and water to achieve justice, prosperity and environmental sustainability. This community service regarding the management of environmental hygiene and health is carried out in Semut Village, Wonokerto District, Pekalongan Regency with the target population of the village community. The purpose of this activity is to build a culture of environmental awareness and increase community participation in environmental hygiene and health. The results of the activity can run smoothly, as evidenced by the role of participants who follow from elements of the community, and more importantly the growing public awareness of the importance of protecting the environment which includes cleanliness and environmental awareness, and increasing public understanding and awareness about environmental hygiene and health. Assistance activities to the community by involving all related components from the village, sub-district, and related offices in Pekalongan Regency can be carried out to maintain the continuity of these activities.Keywords: Village, environment, environmental awareness, cleanliness, health
Co-Authors Achmad Afzan Arslan Djunaid Ahliansyah, Muhammad Rafli Akhmad Sakhowi Alisa, Inayah Risqi Amalia M.Si SE. Ilmiani Ana, Firda Rizqi Andi Kushermanto Anggrainy Putri Ayuningrum Anny Maulida Ari Muhardono Arih Jannati Arih Jannati Arya Ajhie Beno Heritriono Choliq Sabana Danang Satrio Dani Prastiwi Diah Tri Susanti didha putri Didha Putri Citradika Fatimah Adityaningrum Ferra Febbilia Istianah Istianah Jannati, Arih Khofiyah, Qorri A’ina Khoiri Yanti Mei Nia Widyaningrum Meliza Meliza Mohamad Iqbal Mohamad Iqbal Mohammad Sigit Taruna Muhammad Rafli Ahliansyah Muhammad Rafli Ahliansyah Nasution, Nur Baiti Nurfadilah Nurfadilah Prasetiyani, Titi Rahayu Qorri A’ina Khofiyah Rahajeng Win Martani Rahayu, Asti Said, Miah Santoso, Sri Budi Savira, Nadya Pambudianing Setia Dwi Wardhani Silviana, Heni Sinta Puspitaningrum Siti Yunitarini Soraya, Inggit Sri Budi Santoso Suryani Suryani Suryani Suryani Taruna, Sigit Titi Rahayu Prasetiani Tsamara Tsamara Tsamara Tsamara Ulwiyah, Badi’atul Wahyuningsih Wahyuningsih Wenty Ayu Sunarjo Widya Arsyida Yunus, Muh. Kafrawi