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All Journal CERMIN SOSEKHUM PERMANA JURNAL MANAJEMEN MOTIVASI Jurnal Sains Sosio Humaniora Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Accounting Review Jambura Economic Education Journal International Journal of Economics, Business and Accounting Research (IJEBAR) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Multiplier: Jurnal Magister Manajemen International Journal of Social Science Jurnal Akuntansi AKUNESA 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 Sinergi dan Transformasi dalam Pengabdian Kepada Masyarakat
Abdulloh Mubarok
Universitas Pancasakti Tegal, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts 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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Pengaruh Cost of Fund, Non Performing Loan, Net nterest Margin, dan Asset Quality Terhadap Profitabilitas Yulistiowati, Melly; Mubarok, Abdulloh; Muttaqin, Ibnu
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 4 No. 2 (2024): 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.v4i2.63

Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan institusional, komite audit, karakteristik komisaris independen dan profitabilitas terhadap price earning ratio pada perusahaan property and real estate yang terdaftar di bursa efek indonesia tahun 2019-2022, data yang digunakan dalam pene­litian ini adalah data sekunder dengan jenis penelitian kuanti­tatif. Populasi pada penelitian sebanyak 86 perusahaan, teknik pengambilan sampel menggunakan purposive sampling yang menghasilkan sebanyak 18 sampel perusahaan x 4 tahun pene­litian sehingga menghasilkan sebanyak 72 observasi. Metode analisis data menggunakan analisis linear berganda. Hasil pengujian secara persial menunjukkan bahwa variabel Kepe­milikan Institusional, Komite Audit, dan Komisaris Independen menunjukkan hasil berpengaruh negatif terhadap Price Earning Ratio. Sedangkan variabel Profitabilitas yang diukur menggu­nakan Return On Equity (ROE) berpengaruh positif terhadap Price Earning Ratio.
Promoting the "Cempaka Tegal Slumpring Market" Tourism Through E-Tourism : Benchmarking Approach Mubarok, Abdulloh; Gashimov, Elchin; Rahmatika, Dien Noviany; Gashimov, Denis; Susilawati, Agnes Dwita; Amalia, Mei Rani; Firmansyah, Fahmi; Hapsari, Yustia; Prasetyono, Agus
Jurnal Pengabdian UNDIKMA Vol. 5 No. 3 (2024): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v5i3.11652

Abstract

This community service aims to socialize the concept of digital promotion to introduce the Cempaka Tegal tourist village to the community in a wider area, both locally, nationally and internationally. The method of implementing this service uses socialization and benchmarking. Data collection was carried out through observation and interviews which were then analyzed descriptively. The results of this activity showed that the practice of implementing digital promotion of tourist attractions in the Samara province of Moscow, Russia can be applied to introduce Cempaka Tegal Slumpring Market Tourism to all corners of the world. The digital promotional practices include creating official websites for tourist attractions, utilizing social media such as Facebook, Instagram, and Twitter, utilizing virtual and augmented reality (VR/AR) technology, collaborating with influencers and travel bloggers, optimizing search engines (SEO) and provide a tourist village tourism application. Some of these promotional media have now been implemented, such as Facebook (Desa Wisata Cempaka, n.d.),  Instagram (instagram.com/explore/locations/351643408686716/), collaboration with travel bloggers (Agus Fadilah, n.d.).
Pengaruh Kepemimpinan Berorientasi Tugas, Pengawasan Kerja, Dan Disiplin Kerja Terhadap Kinerja Pegawai Dengan Motivasi Kerja Sebagai Variabel Mediasi Ahmad Ashari; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 1 (2025): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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

Abstract

Kinerja pegawai PKTJ sangatlah penting dalam membentuk kinerja institusi, namun beberapa pegawai memiliki integritas yang rendah sehingga permasalahan yang sering muncul adalah pelanggaran kode etik. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah keseluruhan pegawai PKTJ yang berjumlah yang berjumlah 129 pegawai. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner. Kuesioner. Teknik analisis data menggunakan statistik deskriptif dan analisis kuantitatif. Hasil yang dapat diambil dari penelitian ini adalah tidak terdapat pengaruh positif kepemimpinan berorientasi tugas terhadap motivasi kerja pegawai. Terdapat pengaruh positif pengawasan kerja terhadap motivasi kerja pegawai. Terdapat pengaruh positif disiplin kerja terhadap motivasi kerja pegawai. Tidak terdapat pengaruh positif kepemimpinan berorientasi tugas terhadap kinerja pegawai. Terdapat pengaruh positif pengawasan kerja terhadap kinerja pegawai. Terdapat pengaruh positif disiplin kerja terhadap kinerja pegawai. Terdapat pengaruh positif motivasi kerja terhadap kinerja pegawai. Tidak terdapat pengaruh kepemimpinan berorientasi tugas terhadap kinerja pegawai dengan motivasi kerja sebagai pemediasi. Terdapat pengaruh pengawasan kerja terhadap kinerja pegawai dengan motivasi kerja sebagai pemediasi. Terdapat pengaruh disiplin kerja terhadap kinerja pegawai dengan motivasi kerja sebagai pemediasi.
Pengaruh Tax Minimization, Debt Covenant dan Tunneling Incentive Terhadap Transfer Pricing Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2020-2024 Anisa, Nur; Indriasih, Dewi; Mubarok, Abdulloh
Jambura Economic Education Journal Vol 8, No 1 (2026): January 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i1.33551

Abstract

The research aims to assess how tax minimization, debt covenant, and tunnelling incentives affect transfer pricing. The independent variables assessed were tax minimization, debt covenant, and tunnelling incentive, while transfer pricing functioned as dependent variables. This study examined a total of 81 companies, with samples selected using purposive sampling techniques. In the end, forty-four mining companies listed between 2020 - 2024 on the IDX became a sample. A quantitative approach was used, relying on secondary data, with data analysis applied through multiple linear regression utilizing  SPSS software. The results demonstrate that whereas tunnelling incentives have a negative impact on transfer pricing, tax minimization has a favorable effect, and debt covenants have no influence at all. These results provide important new information about the variables influencing transfer pricing strategies in the mining industry.
Investors Reactions to Islamic Religious Events in Indonesia: Indonesia Stock Exchange JII70 Index Nabilatunnuha, Adelia; Rahmatika, Dien Noviany; Mubarok, Abdulloh
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8091

Abstract

AbstrackThis study examines the impact of Islamic religious events on the Islamic capital market, focusing on AAR and ATVA on the JII70 index during 2021-2024. The study applies an event study method using 33 companies selected by purposive sampling. The events analyzed are Ramadan, Eid al-Fitr, and Eid al-Adha. The results show that AAR does not change significantly during these events. However, ATVA increases during Ramadan and Eid al-Fitr, reflecting positive investor sentiment and higher trading activity. Eid al-Adha has no significant impact on AAR or ATVA. These findings support the efficient market hypothesis, where religious events affect trading volume more than stock price movements.A B S T R A C TPenelitian ini mengkaji pengaruh peristiwa keagamaan Islam terhadap pasar modal syariah dengan fokus pada AAR dan ATVA pada indeks JII70 periode 2021-2024. Penelitian menggunakan metode event study dengan 33 perusahaan yang dipilih melalui purposive sampling. Tiga peristiwa yang dianalisis meliputi Ramadan, Idul Fitri, dan Idul Adha. Hasil menunjukkan AAR tidak mengalami perubahan signifikan selama ketiga peristiwa tersebut. Namun, ATVA mengalami peningkatan saat Ramadan dan Idul Fitri, menunjukkan adanya sentimen positif investor dan peningkatan aktivitas perdagangan. Idul Adha tidak memberikan pengaruh signifikan terhadap AAR maupun ATVA. Hasil penelitian mendukung hipotesis pasar efisien, bahwa peristiwa keagamaan lebih mempengaruhi volume transaksi daripada perubahan harga saham.
PENGARUH KOMUNIKASI, KOMPENSASI, DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN CV.TARA KONVEKSI (NGEMPLAK, BOYOLALI) Fani Fanhar; Unna Ria Safitri; Alean Kistiani Hegy Suryana; Luki Sri Anggorowati; Abdulloh Mubarok
EKOBIS Vol 13 No 2 (2025): Jurnal Ekobis
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i2.1531

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh komunikasi, kompensasi, dan beban kerja terhadap kinerja karyawan CV. Tara Konveksi Ngemplak, Boyolali. Metode penelitian yang digunakan adalah kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada 40 responden. Analisis data dilakukan menggunakan SPSS versi 26. Hasil penelitian uji hiopotesis atau uji (t) menunjukkan bahwa komunikasi (X1) dan kompensasi (X2) memiliki pengaruh signifikan terhadap kinerja karyawan yaitu sebesar 0,018 < 0,05, dan 0,006 < 0,05. Sementara beban kerja tidak berpengaruh signifikan yaitu sebesar 0,129 0,05. Uji simultan menunjukkan bahwa ketiga variabel independen secara bersama-sama memiliki pengaruh signifikan terhadap kinerja karyawan. Koefisien determinasi menunjukkan 0,452 jika di hitung dengan rumus determinasi maka hasil yang di dapatkan 0,452 x 100% = 45,2%. bahwa variabel independen mampu menjelaskan sekitar 45,2% variabilitas dalam kompetensi. Ketiga variabel ini hendaknya dilakukan peningkatan sehingga dapat meningkatkan kinerja karyawan yang optimal. Kata Kunci : komunikasi, kompensasi, dan beban kerja. ABSTRACT This research aims to determine the effect of communication, compensation and workload on the performance of CV employees. Tara Ngemplak Convection, Boyolali. The research method used was quantitative by collecting data through questionnaires distributed to 40 respondents. Data analysis was carried out using SPSS version 26. The results of the hypothesis test or (t) test show that communication (X1) and compensation (X2) have a significant influence on employee performance, namely 0.018 < 0.05, and 0.006 < 0.05. Meanwhile, workload does not have a significant effect, namely 0.129 > 0.05. The simultaneous test shows that the three independent variables together have a significant influence on employee performance. The coefficient of determination shows 0.452. If calculated using the determination formula, the result obtained is 0.452 x 100% = 45.2%. that the independent variables are able to explain around 45.2% of the variability in competence. These three variables should be improved so that they can increase optimal employee performance. Keywords: communication, compensation, and workload.
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, FINANCIAL DISTRESS DAN PUBLIC OWNERSHIP TERHADAP TAX AVOIDANCE Adis Salsabila; Abdulloh Mubarok; Fahmi Firmansyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
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.
The Effect of Transfer Pricing, Financial Distress, and Foreign Ownership on Tax Avoidance with Firm Size as a Moderating Variable in Basic Materials Sector Companies Listed on the Indonesia Stock Exchange for the Period 2022–2024 Citra Nandini Ingtias; Abdulloh Mubarok; Aminul Fajri
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p399-408

Abstract

The Gross Domestic Product (GDP) contribution of raw commodity industries, such as mining and manufacturing, grew consistently throughout the 2021–2025 period, but tax revenues fluctuated sharply, triggering a unique contradiction. The impact of transfer pricing practices, financial distress, and foreign capital ownership on tax evasion efforts was examined using corporate scale variables, which moderated data on raw commodity issuers on the Indonesia Stock Exchange for the 2022–2024 period. A quantitative approach was implemented using secondary data downloaded from the idx.co.id portal and official corporate websites. The selection of 90 sample corporations (270 observation points) utilized a purposive sampling technique. Data testing utilized a multiple linear regression model and Moderated Regression Analysis (MRA) via IBM SPSS Statistics 22. The research findings demonstrated that transfer pricing had a positive and significant impact on tax evasion, while financial distress and foreign capital ownership were shown to have no significant impact. Corporate scale increased the impact of financial distress on tax evasion, but failed to moderate the transfer pricing variable or foreign capital ownership. In essence, tax evasion is triggered by high transactions between related parties and the tactics of giant corporations when experiencing cash constraints, rather than the influence of foreign investors, thus resulting in the importance of scale-based fiscal control.
Pengaruh Capital Intensity Ratio, Net Profit Margin dan Leverage Terhadap Effective Tax Rate dengan Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Konsumen Non Primer Naella Amalia Sri Amai; Abdulloh Mubarok; Eva Anggra Yunita
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.208

Abstract

Penelitian ini mengkaji pengaruh Capital intensity ratio, Net profit margin, dan leverage terhadap Effective tax rate (ETR), dengan profitabilitas sebagai variabel moderasi, pada perusahaan non-primer konsumen yang terdaftar di BEI periode 2020–2024. Dari 165 perusahaan, dipilih 45 perusahaan melalui purposive sampling, sehingga diperoleh 225 observasi selama lima tahun. Analisis data menggunakan regresi linear berganda, Moderated Regression Analysis (MRA), uji t, dan uji koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa capital intensity dan leverage berpengaruh negatif signifikan terhadap ETR, sedangkan Net profit margin tidak berpengaruh signifikan. Profitabilitas terbukti memoderasi pengaruh capital intensity dan Net profit margin terhadap ETR, namun tidak pada leverage. Temuan ini menekankan pentingnya profitabilitas dalam strategi manajemen pajak dan memberikan masukan bagi regulator untuk meningkatkan efektivitas pengawasan pajak pada sektor non-primer konsumen.
The Effect Number of Members, Savings, and Loans on Remaining Operating Result (SHU) with Working Capital as a Moderating Variable: A Study of KPRI Tegal City Anggi Dwi Agustina; Abdulloh Mubarok; Fahmi Firmansyah
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.96

Abstract

Cooperative performance, as reflected in the Remaining Operating Results (SHU), is influenced by various internal factors, including the number of members, savings, and loans. This study examines the relationship between these three variables and SHU, while also evaluating the role of working capital as a moderating variable in the Employee Cooperatives of the Republic of Indonesia (KPRI) registered with the Central Cooperative of the Republic of Indonesia Employees (PKPRI) in Tegal City during the 2021–2025 period. Using a quantitative approach, this research employed secondary data obtained from 23 KPRI. A saturated sampling technique resulted in 115 observations, which were analyzed using multiple linear regression and moderated regression analysis with SPSS version 22. The findings indicate that the number of members and savings have a significant positive effect on SHU, whereas loans do not have a significant positive effect on SHU. The moderation analysis reveals that working capital strengthens the relationship between the number of members and SHU but is unable to moderate the effects of savings and loans on SHU. These findings highlight the importance of optimizing the management of membership, savings, loans, and working capital to enhance cooperative performance.
Co-Authors Adis Salsabila Adisari, Inayah Afandi, Akhmad Aziz agnes dwita susilawati agnes_dwita Agus Prasetyono Ahmad Ashari Alean Kistiani Hegy Suryana Aminul Fajri Anggi Dwi Agustina Anggorowati, Luki Sri Azita, Nabila Nurrachmatika Azizah Nuraeni Budiningsih Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Bilbina, Arzet Budi Susetyo Budi Susetyo Budiningsih, Azizah Nuraeni Catur Wahyudi Catur Wahyudi, Catur Citra Nandini Ingtias Dedi Bangun Setiono Devky Izati Friyana Dewi Indriasih Dien Noviany Rahmatika Eva Anggra Yunita Eva Anggra Yunita Fahmi Firmansyah Fahmi Firmansyah Fani Fanhar 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 Juli Riyanto Tri Wijaya Mahben Jalil Mei Rani Amalia Meida Nurul Azizah Mindita Pratiya, Mutiara Ayu Mr. Sumarno Mushawir Nabilatunnuha, Adelia Naella Amalia Sri Amai Niken Wahyu Nur Anisa Nuraini Pujiastuti Nurhikmah, Suci Permananingrum, Adilah Prasetyono, Agus Raihan Raihan Refi Mariska Fitriani Ricky Yulianto Prabowo Rikhan Agustinah Rizki, Amelia ana Safitri, Unna Ria Setiani, Risma Meilana Setyowati Subroto Setyowati Subroto Setyowati Subroto Sukamto, Ika Sumiyarsi 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 Yustia Hapsari, Yustia Zaenal Wafa S