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All Journal CERMIN SOSEKHUM PERMANA SAR (Soedirman Accounting Review): Journal of Accounting and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Accounting Review International Journal of Economics, Business and Accounting Research (IJEBAR) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Multiplier: Jurnal Magister Manajemen International Journal of Social Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Masyarakat Madani Indonesia JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Media Akuntansi Perpajakan Journal of Social Work and Empowerment Jurnal Ekonomi Bisnis Digital Masyarakat: Jurnal Pengabdian Jurnal Akuntansi
Abdulloh Mubarok
Universitas Pancasakti Tegal, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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MENINGKATKAN LITERASI OPERATION MINIBANK MELALUI DOMESTIC OPERATION TRAINING PADA MINIBANK Prasetyono, Agus; Hapsari, Ira Maya; Subroto, Setyowati; Firmansyah, Fahmi; Mubarok, Abdulloh; Wahyudi, Catur
Masyarakat: Jurnal Pengabdian Vol. 1 No. 2 (2024)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/m-jp.v1i2.270

Abstract

Tujuan Pelaksanaan PkM ini adalah meningkatkan literasi operasional mahasiswa dalam pengelolaan Minibank, memperbaiki prosedur penanganan transaksi untuk meningkatkan efisiensi dan kualitas layanan, serta mengembangkan keterampilan interpersonal mahasiswa dalam memberikan pelayanan kepada nasabah. Metode yang digunakan dalam Pelaksanaan PkM yaitu mengadakan sesi pelatihan mengenai prosedur operasional, manajemen transaksi, dan layanan pelanggan yang dinamakan dengan Domestic Operation Training. Pelatihan ini diikuti oleh anggota minibank berjumlah 30 orang yang berasal dari prodi manajemen, akuntansi, manajemen perpajakan dan bisnis digital. Hasil dari pelaksanaan PkM yaitu Peningkatan pemahaman mahasiswa mengenai Standar Operasional Prosedur (SOP), meningkatkan efisiensi dan kualitas layanan, serta peningkatan keterampilan interpersonal dalam memberikan pelayanan yang optimal kepada nasabah. Adapun Implikasi terhadap Masyarakat dari Pelaksanaan PkM antara lain mahasiswa akan merasakan peningkatan dalam kualitas layanan Minibank, Mahasiswa tidak hanya mendapatkan pengalaman praktis tetapi juga memperkuat kemampuan mereka untuk bersaing di dunia kerja, Dengan meningkatnya efisiensi operasional, Mini Bank dapat lebih baik dalam mengelola sumber daya, Program ini dapat menjadi model bagi unit pelayanan lainnya di Universitas untuk meningkatkan literasi operasional dan keterampilan manajerial mahasiswa.
Pengaruh Tipe Industri, Growth, Profitabilitas, Dan Media Exposure Terhadap Carbon Emission Disclosure Perusahaan Industri High Profile Di Bursa Efek Indonesia Bilbina, Arzet; Mubarok, Abdulloh; Raharjo, Teguh Budi
Jurnal Ekonomi Bisnis Digital Vol 3 No 3 (2024): Artikel Riset Nopember 2024
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v3i3.356

Abstract

Carbon emission disclosure refers to an important element of corporate social responsibility reporting that focuses on environmental issues. This information is usually included in additional reports published along with the Statement of Financial Accounting Standards (PSAK). This study aims to determine the effect of industry type, growth, profitability, and media exposure on carbon emission disclosure of high profile industrial companies on the Indonesian stock exchange. This research is a quantitative study with secondary data in the form of the company's annual financial statements. The sample of this study was selected using purposive sampling technique and obtained sample data as many as 21 companies with a total sample of 105 samples. The data analysis technique uses multiple linear regression analysis with the SPSS 22 program. The results of this study indicate that industry type and profitability have a positive effect on carbon emission disclosure. While growth and media exposure have no effect on carbon emission disclosure
The Influence of Audit Opinion, Internal Control and External Pressure on Financial Statement Fraud in the Pharmaceutical Sector: An Empirical Study 2019-2023 Refi Mariska Fitriani; Teguh Budi Raharjo; Abdulloh Mubarok
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.107-116

Abstract

This research seeks to examine the effect of audit opinions, internal control systems, and external pressure on the occurrence of financial statement fraud in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023. This study applied a quantitative research approach, with a population consisting of 36 pharmaceutical companies. The sample was determined using purposive sampling, based on predetermined criteria, resulting in 15 companies eligible for analysis. The Beneish M-Score model was utilized to assess financial statement fraud. Meanwhile, the audit opinion variable was measured using a dummy variable, internal control was evaluated using the Internal Control Disclosure Index (ICDI), and external pressure was represented by the leverage ratio. The results indicate that internal control has a significant negative relationship with financial statement fraud, whereas external pressure shows a significant positive influence. In contrast, audit opinions do not have a statistically significant impact, suggesting that audit opinions alone may not be sufficient indicators for identifying fraud in pharmaceutical sector companies
THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SUSTAINABILITY REPORTING ON FIRM VALUE WITH GREEN FINANCING AS MODERATING VARIABLE putri pratama, eva aditya; Rahmatika, Dien Noviany; Mubarok, Abdulloh
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.16187

Abstract

This study aims to examine the effect of environmental performance and sustainability reporting on firm value with green financing as a moderating variable in mining companies listed on the IDX in 2020-2024, the data used in this study are secondary data in quantitative research. The population in the study was 89 companies, the sampling technique used purposive sampling which resulted in 22 sample companies x 5 years of research resulting in 110 observations. The data analysis method uses multiple linear analysis and moderation regression analysis. Individual test results show that environmental performance variables have a significant negative effect on firm value, sustainability reporting has no effect on firm value, green financing strengthens the effect of environmental performance on firm value and green financing does not moderate the effect of sustainability reporting on firm value. This finding highlights the importance of green financing in supporting environmental initiatives that impact firm valuation. Keywords: Environmental Performance, Sustainability Reporting, Green Financing, Firm Value
Pengaruh Sosialisasi Perpajakan, Sanksi Pajak, Pelayanan Fiskus, Ajaran Tri-nga, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Intan, Seri; Mubarok, Abdulloh; Susetyo, Budi
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8276

Abstract

This research aims to analyze the influence of tax socialization,tax penalties, tax authorities services, tri-nga teachings and taxpayer awareness on individual taxpayer compliance. Primary data collected through questionnaire with respondents are individual taxpayers at KPP Pratama Tegal, Tegal City in 2024. Tegal, Tegal City in 2024. By using random sampling technique, This study used 400 respondents as samples. By using SPSS version 22 software, this research uses quantitative research. The results of this study indicate that tax socialization,tax sanctions, fiscal services, tri-group teachings and taxpayer awareness have a positive effect on individual taxpayer compliance in the city of tegal. positive effect on compliance of individual taxpayers in tegal city. The implication of this research is that if we want to increase taxpayer compliance, then the priority order of strategies that can be carried out starts from improving tax services, increasing taxpayer awareness, improving Tri-nga teachings, increasing understanding of tax sanctions, and tax socialization activities
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, FINANCIAL DISTRESS DAN PUBLIC OWNERSHIP TERHADAP TAX AVOIDANCE Salsabila, Adis; Mubarok, Abdulloh; Firmansyah, Fahmi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6233

Abstract

Tujuan dari kajian ini untuk mengidentifikasi pengaruh Capital Intensity, Inventory Intensity, Financial Distress dan Public Ownership terhadap Tax Avoidance secara empiris dengan pendekatan kuantitatif dan data sekunder. Populasi diperoleh dari perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia. Metode purposive sampling digunakan untuk memilih sampel, menghasilkan 39 perusahaan yang memenuhi kriteria. Analisis data menggunakan regresi linear berganda. Temuan dari kajian ini mengindikasikan bahwa capital intensity dan inventory intensity berpengaruh positif terhadap tax avoidance, financial distress berpengaruh negatif terhadap tax avoidance dan public ownership tidak berpengaruh terhadap tax avoidance.
Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen (Broad Scope, Timeliness, Aggregation, dan Integration) terhadap Kinerja Manajerial UMKM Afandi, Akhmad Aziz; Mubarok, Abdulloh
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 1 No. 1 (2020): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.446 KB) | DOI: 10.24905/jabko.v1i1.7

Abstract

The purpose of this study was to determine the Effect of Characteristics of Management Accounting Information Systems (Broad Scope, Timeliness, Aggregation, and Integration) on Managerial Performance of MSMEs (Study on MSMEs in Talang District, Tegal Regency). This research uses quantitative methods, with a population of 222 MSMEs in Talang District, Tegal Regency. The sampling technique using Slovin formula obtained as many as 69 respondents. The data collection method uses a questionnaire. Data processing techniques in this study using multiple linear regression with the help of analytical tools in the form of SPSS. The results of this study can be concluded that Broad Scope has a positive effect on managerial performance, because broad scope has a sig value of 0,000 <0.025 so that H1 is accepted. Timeliness has a positive effect on managerial performance, because timeliness has a sig value of 0.033> 0.025 so H2 is rejected. Aggregation has a positive effect on managerial performance, because aggregation has a sig value of 0.008 <0.025 so that H3 is accepted. Integration has a positive effect on managerial performance, because integration has a sig value of 0.003 <0.025 so that H4 is accepted.
Pengaruh Cash Holding, Profitabilitas, Leverage, Ukuran Perusahaan dan Kebijakan Dividen Terhadap Perataan Laba Tiningsih, Tresna; Mubarok, Abdulloh
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 2 No. 1 (2021): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.817 KB) | DOI: 10.24905/jabko.v2i1.26

Abstract

The purpose of this research was to determine the effect of cash holding, profitablity, leverage, firm size and dividend policy on income smoothing. The method of data analysis used logistic regression analysis using the SPSS 22 program Secondary data were obtained from companies that are members of IDX30, using purposive sampling with a total sample of 60 samples for 4 periods. From the research conducted, it is found that there is no effect of the profitabilty, leverage and dividend policy variables on the old smoothing. Meanwhile, the cash holding and firm size variables have an effect on income smoothing.
Pengaruh Minat Kerja, Pengetahuan Akuntansi Perpajakan, Motivasi Sosial, dan Persepsi Penghargaan Financial Terhadap Pemilihan Kerja di Bidang Perpajakan Fitriyah, Aza; Mubarok, Abdulloh
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 3 No. 1 (2022): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.933 KB) | DOI: 10.24905/jabko.v3i1.38

Abstract

Hasil analisis ini memiliki tujuan yang bermanfaat yaitu mendeskripsikan dan me­nge­ta­hui pengaruh minat kerja, pengetahuan akuntansi perpajakan, motivasi sosial, dan persepsi peng­hargaan financial terhadap pemilihan kerja mahasiswa S1 akuntansi konsentrasi per­pa­ja­kan FEB UPS Tegal di bidang perpajakan. Data primer diperoleh dari kuesioner. Populasi sekitar 225 orang mahasiswa/i akuntansi konsentrasi perpajakan FEB UPS Tegal semester 6 dan 8. Teknik convenience sampling dengan bantuan rumus slovin sampel ada 144 orang. Per­olehan hasil analisis variabel independen minat kerja, motivasi sosial dan per­sep­si penghargaan financial bisa mempengaruhi pemilihan kerja di bidang perpajakan sedangkan variabel independen pengetahuan akuntansi perpajakan belum bisa mempengaruhi pemilihan kerja di bidang perpajakan.
Pengaruh Stabilitas Keuangan, Kualitas Auditor Eksternal, Pergantian Auditor, Frekuensi Kemunculan Gambar Ceo dan Pergantian Direksi Perusahaan Terhadap Fraudulent Financial Reporting Azita, Nabila Nurrachmatika; Susetyo, Budi; Mubarok, Abdulloh
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 3 No. 2 (2023): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v13i2.46

Abstract

Tujuan penelitian ini adalah menguji pengaruh sta­bi­li­tas keuangan, kualitas auditor eksternal, pergantian auditor, fre­kuensi kemunculan gambar CEO, dan pergantian direksi ter­hadap fraudulent financial reporting. Data yang digu­na­kan merupakan jenis data sekunder. Populasi yang diambil ia­lah perusahaan perbankan yang listing di Bursa Efek In­do­ne­sia (BEI) dari 2017-2020. Dari hasil pengambilan sampel me­lalui teknik purposive sampling didapat 17 perusahaan, jadi jumlah sampel adalah 68 (17x4 tahun). Metode analisis data menggunakan analisis regresi logistik. Berdasarkan be­be­rapa pengujian, menyimpulkan bahwa tidak ada yang ber­pe­ngaruh terhadap fraudulent financial reporting karena wa­ld < t tabel dan nilai signifikansi > 0,025.
Co-Authors Adilah Permananingrum Adisari, Inayah Afandi, Akhmad Aziz agnes dwita susilawati agnes_dwita Amalia Sri Amai, Naella Aminul Fajri Azita, Nabila Nurrachmatika Azizah Nuraeni Budiningsih Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Bilbina, Arzet Budi Susetyo Budi Susetyo Budiningsih, Azizah Nuraeni Catur Wahyudi, Catur Dedi Bangun Setiono Dewi Indriasih Dien Noviany Rahmatika Eva Anggra Yunita Eva Anggra Yunita Fahmi Firmansyah Febriyanah, Winny Vidya Firmansyah, Fahmi Fitriyah, Aza Gashimov, Denis Gashimov, Elchin Ibnu Muttaqin Ibnu Muttaqin Inayah Adi Sari Intan, Seri Ira Maya Hapsari Ira Maya Hapsari Mahben Jalil Mei Rani Amalia Meida Nurul Azizah Mindita Pratiya, Mutiara Ayu Mr. Sumarno Mushawir Muttaqin, Ibnu Niken Wahyu Nurhikmah, Suci Prasetyono, Agus putri pratama, eva aditya Raihan Raihan Refi Mariska Fitriani Ricky Yulianto Prabowo Rikhan Agustinah Salsabila, Adis Setiani, Risma Meilana Setyowati Subroto Setyowati Subroto Sumarno Susilawati, Agnes Dwita Tabrani Tabrani Teguh Budi R Teguh Budi Raharjo Tiningsih, Tresna Tri Filia Dewi Yanti Puji Astutie Yulianah, Dewi Yulistiowati, Melly Yuni Utami Yunita, Eva Anggra Yustia Hapsari, Yustia Zaenal Wafa S