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THEORY AND MODELS UNDERLYING ETHICAL INVESTMENT RESEARCH Abdulloh Mubarok; Mushawir; Baihaqi Fanani; Ibnu Muttaqin; Raihan Raihan
International Journal of Social Science Vol. 2 No. 1: Juni 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i1.2365

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The purpose of this article is to explore in depth the literature on the theories and models that underlie ethical investment research. Through a literature review study, the research found 10 journals that are ready to be reviewed. The literature search found several theories and models that underlie ethical investment research. The theories and models include agency theory, Angel and Rivoli model (1997), Heinkel, Krause and Zechner model (2001), Barnea, Heinkel and Krause model (2005) and Hypothesis Model of Ethical Investment and Stock Price Relationship of Derwall, Koedijk and Ter Horst (2011).
Review Literatur Pengujian Empiris Model Pembentukan Portofolio Optimal “Mean-Variance Markowitz” Dewi Indriasih; Abdulloh Mubarok; Eva Anggra Yunita; Aminul Fajri
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.843

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The article aims to review the literature on the results of empirical testing of the model of mean-variant (M-V) Markowitz optimal portfolio determination. Through the literature review method, the study obtained 17 empirical research articles with various findings. Several test results support and strengthen model of M-V Markowitz in determining the optimal portfolio. The Others do not support the application of the M-V Markowitz Model. Other researchers tried to propose an adjustment model and then tested the model. The results of the testing found that the adjusted model of M-V Markowitz was better at determining the optimal portfolio compared to the initial model.
PELATIHAN RISET PASAR DENGAN GOOGLE FORM UNTUK MEMBANGUN MEREK DIGITAL PADA PERAN KOMUNITAS UMKM KLUBANOSTIC DI KABUPATEN BREBES agnes dwita susilawati agnes_dwita; Setyowati Subroto; Mei Rani Amalia; Ira Maya Hapsari; Abdulloh Mubarok; Baihaqi Fanani; Adilah Permananingrum; Niken Wahyu; Dien Noviany Rahmatika; Dewi Indriasih; Eva Anggra Yunita
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2022)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.186 KB) | DOI: 10.31949/jb.v3i4.3315

Abstract

Business competition is very fierce, especially where everything almost happens online, thus increasing competition to the global stage. This fierce competition is one of the reasons why in running any business, including MSMEs (Micro, Small and Medium Enterprises) digitalization is needed. The number of MSMEs in Indonesia experiences an increasing trend every year, according to data from BPS The number of MSMEs in Indonesia in 2019 has increased by 1.98% with the magnitude of the increase making competition between MSMEs already very large. This makes MSMEs must always innovate to create products that are acceptable to the market. The rapid development of internet technology, especially in Indonesia, has largely changed the pattern of people's lives from various sides. Based on survey data from the Indonesian Internet Service Providers Association (APJII) in 2020, the number of internet users in Indonesia reached 171.1 million, this number has increased in 2021 by 202.7 million (based on the Communication and Information Technology report) and this number will continue to increase significantly. The Brebes MSME Clubanostic is an MSME community that has been incorporated and is located in Brebes Regency. Established since November 11, 2018, which started from KLUBAN (Banjaratna MSME Family) Banjaratna is a village from Bulakamba Brebes District. From the description above, the MSMEs of the Klubanostic Community of Brebes Regency in collaboration with the Faculty of Economics and Business UPS Tegal are very interested in holding a community service program, namely appropriate training in activities to start or develop existing citizen businesses.
Pengaruh Struktur Aset, Profitabilitas, Kebijakan Dividen, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Kebijakan Hutang pada Perusahaan Perbankan yang Listing di BEI Tahun 2015-2018 Ricky Yulianto Prabowo; Dien Noviany Rahmatika; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 2 (2019): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i2.48

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur aset, profitabilitas, kebijakan dividen, pertumbuhan perusahaan dan ukuran perusahaan terhadap kebijakan hutang pada perusahaan perbankan yang listing di BEI tahun 2015-2018. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar pada BEI yang berjumlah 42 perusahaan. Sampel yang digunakan dalam penelitian ini yaitu dengan menggunakan Teknik Pengumpulan Data (Purposive Sampling) yang terdiri dari 9 perusahaan. Penelitian ini menggunakan metode analisis data yang digunakan adalah analisis regresi linier berganda dengan program SPSS Versi 22. Hasil penelitian menunjukkan bahwa struktur aset tidak berpengaruh terhadap kebijakan hutang dengan nilai signifikan 0,090, profitabilitas berpengaruh terhadap kebijakan hutang dengan nilai signifikan 0,004, kebijakan dividen berpengaruh terhadap kebijakan hutang dengan nilai signifikan 0,002, pertumbuhan perusahaan berpengaruh terhadap kebijakan hutang dengan nilai signifikan 0,000, ukuran perusahaan tidak berpengaruh terhadap kebijakan hutang dengan nilai signifikan 0,074. Hasil uji koefisien determinasi diperoleh R2 sebesar 0,792 atau 79,2%. Dapat diartikan bahwa 79,2% kebijakan hutang dalam model ini dipengaruhi oleh struktur aset, profitabilitas, kebijakan dividen, pertumbuhan perusahaan dan ukuran perusahaan. Sedangkan sisanya sebesar 20,8% dipengaruhi oleh faktor lain diluar model penelitian ini.
Pengaruh Jumlah Wajib Pajak Terdaftar, Tingkat Kepatuhan Menyampaikan SPT dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Tegal Meida Nurul Azizah; Sumarno; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 1 (2018): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i1.70

Abstract

The effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. Faculty of Economic and Bussines University Of Pancasakti Tegal 2018. The purpose of this research was to determine the effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. The data analysis technique used for this research is descriptive and quantitative approach. The research used secondary data and more focused on the realization statements Number of registered taxpayers, compliance level in delivering SPT, tax audits and income tax receipts research sample that is the period of 2015-2017. The data collected were processed using SPSS software program. The statistical method used to test the hypothesis is multiple linier regression analysis. The result showed that the number of registered taxpayers has a positive and significant impact on income tax receipts. However compliance level in delivering SPT and tax audits not impact on income tax receipts.
Pengaruh Kompetensi, Independensi, Profesionalisme, dan Peran Auditor Internal terhadap Pelaksanaan Good Corporate Governance Azizah Nuraeni Budiningsih; Inayah Adi Sari; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1406.177 KB)

Abstract

The purpose of this study is to determine the influence of competence, independence, professionalism, and the role of internal auditors on the implementation of Good Corporate Governance. The object of his research is BPR located in Central Java Region. The data were collected by using questionnaire method (primary) given to thirty internal auditors working in BPR. The analysis model used in this research is multiple linear regression analysis model which is done with the help of computer program SPSS version 23.0 for windows. The result of simultaneous research shows that the competence, independence, professionalism, and role of internal auditor have significant and significant effect on the implementation of good corporate governance proved by F = 76,975 significant 0,000 <0,05. Partially competence variable have positive and significant influence to the implementation of good corporate governance proved by significant value 0,005 <0,05, variable of independence have positive and significant influence to the implementation of good corporate governance proved with significant value 0,000 <0,05, professionalism variable have positive and significant to the implementation of good corporate governance is evidenced by significant value 0.000<0.05, the variable role of internal auditors have a positive and significant impact on the implementation of good corporate governance evidenced by significant value 0.042 <0.05.
Pengaruh Profitabilitas, Keputusan Investasi, Kebijakan Dividen dan Kebijakan Hutang terhadap Nilai Perusahaan Dedi Bangun Setiono; Budi Susetyo; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 1 (2017): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2083.809 KB)

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This study aims to examine the effect of profitability, investment decisions, dividend policy and debt policy to corporate values simultaneously and partially. The population of this study is a manufacturing company of the consumer goods industry sector listed on the Indonesia Stock Exchange. Sampling method used is purposive sampling method. Samples were collected from 8 manufacturing companies of the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2011-2015. Data collection method in this research is documentation. While the data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the results of multiple regression analysis shows that profitability, investment decisions, dividend policy and debt policy have a significant effect on corporate value with a significance value of 0.000. Profitability significantly partially affect the value of the company with a significance value of 0.000. Investment Decision significantly influence partially to company value with its significan value of 0.000. The dividend policy has no significant effect partially on the value of the company with its significant value of 0.660 and the debt policy has a significant effect partially on the value of the firm with its significance value of 0.001
Analisis Karakteristik Perusahaan yang Mempengaruhi Kepemilikan Investor Institusi Mushawir; Zaenal Wafa S; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 1 (2023): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v15i1.272

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Penelitian bertujuan mengetahui pengaruh karakteristik perusahaan berupa profitabilitas, likuiditas, ukuran perusahaan dan resiko bisnis terhadap kepemilikan pemegang saham institusi (IO). Karakteristik perusahaan tersebut diukur baik dengan dengan rasio data akuntansi maupun rasio data saham. Profitabilitas diukur dengan ROI dan Market adjusted buy-and-hold stock returns/BHAR (AnnRet). Likuiditas diukur dengan CR dan Average Monthly Trading Volume Relative to Total Shares Outstanding (TV). Ukuran perusahaan diukur dengan Total Assets dan The Market Value of Equity Rasio (LMV). Risiko bisnis diukur dengan DAR, Beta saham dan Standard Deviations of The Market Model Residuals of Stock Returns/Irisk. Dengan teknik purposive. Hasil pengujian hipotesis menemukan profitabilitas yang diukur dengan rasio ROE dan AnnRet berpengaruh positif terhadap kepemilikan IO, likuiditas yang diukur dengan rasio CR dan TV tidak berpengaruh terhadap kepemilikan IO, ukuran perusahaan yang diukur dengan LMV berpengaruh positif terhadap kepemilikan IO, sedangkan yang diukur dengan Total Aset tidak berpengaruh, risiko bisnis yang diukur dengan DAR, Beta dan Irisk tidak berpengaruh terhadap kepemilikan IO.
Pengembangan Kualitas Bumdes : Dengan Pendekatan Model Tetrapreneur Di Desa Randusanga Wetan Fahmi Firmansyah; Dien Noviany R; Tabrani Tabrani; Teguh Budi R; Ibnu Muttaqin; Abdulloh Mubarok
Journal of Social Work and Empowerment Vol 2 No 3 (2023): Journal of Social Work and Empowerment - Mei 2023
Publisher : Yayasan Sinergi Widya Nusantara (Sidyanusa)

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

Abstract

Satuan wilayah terendah dalam lembaga ketatanegaraan Indonesia adalah desa. Setelah “UU Desa”, pembangunan desa memasuki era baru yang diharapkan dapat mendorong kemandirian sosial, ekonomi, politik dan budaya desa. Dengan kata lain, desa diberikan otonomi (kebebasan) untuk memerintah. Tujuan dari pengabdian masyarakat ini adalah untuk mendampingi, membimbing, mengawasi BUMDes dan mensosialisasikan strategi pengembangan BUMDes melalui model Tetrapreneur dan pengembangannya melibatkan perguruan tinggi dan perbankan. Bentuk kewenangan pemerintah terkait dengan kemandirian masyarakat desa adalah melalui pembentukan Badan Usaha Desa (BUMDes) yang memberdayakan masyarakat desa untuk mengelola sumber dayanya sendiri secara mandiri dan adaptif. BUMDes merupakan lembaga ekonomi kerakyatan yang memiliki peran strategis dalam meningkatkan perekonomian masyarakat pedesaan. Oleh karena itu, BUMDes perlu mengoptimalkan sumber dayanya untuk kepentingan masyarakat.
Pengaruh Store Atmosphere, Kualitas Pelayanan, dan Harga Produk Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan Tri Filia Dewi; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 1 (2024): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i1.352

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Penelitian ini dilakukan untuk mengetahui pengaruh dari store atmosphere, kualitas pelayanan, dan harga produk pada loyalitas pelanggan Café Eatboss. Analisis yang digunakan yaitu PLS. hasil yang didapatkan yaitu store atmosphere tidak berpengaruh pada loyalitas, kualitas pelayanan berpengaruh pada loyalitas, harga produk berpengaruh pada loyalitas, store atmosphere ber¬pe¬ngaruh terhadap kepuasan, kualitas pelayanan tidak ber¬pe¬ngaruh terhadap kepuasan, harga produk berpengaruh pada kepuasan, kepuasan pelanggan berpengaruh pada loyalitas pe¬la¬nggan cafe Eatboss Tegal, kepuasan pelanggan mampu memediasi pengaruh store atmosphere terhadap loyalitas pelanggan, kepuasan pelanggan tidak mampu memediasi pengaruh kualitas pelayanan terhadap loyalitas pelanggan, kepuasan pelanggan mampu memediasi pengaruh harga produk terhadap loyalitas pelanggan.