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All Journal JAM Owner : Riset dan Jurnal Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JMK Jurnal Manajemen dan Kewirausahaan jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Sewagati: Jurnal Pengabdian Masyarakat Indonesia Journal of Artificial Intelligence and Digital Business Melati: Jurnal Media Komunikasi Ilmu Ekonomi JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Bayu Malikhul Askhar
Institut Teknologi Dan Bisnis Ahmad Dahlan Lamongan
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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COMPARISONAL ANALYSIS OF FINANCIAL RATIO BEFORE AND DURING THE COVID-19 PANDEMIC OF GO PUBLIC MANUFACTURING COMPANIES LISTED ON IDX Sri Yaumi; Tri Winarsih; Bayu Malikhul Askhar; Abdul Majid
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v7i2.1048

Abstract

This study aims to analyze the comparison of financial ratios before and during the covid-19 pandemic. The samples of this study were 21 go public manufacturing companies listed on the IDX. The data taken in this study were the 2nd ,3rd and 4th quarters of 2019 and the 2nd,3rd and 4th quarters of 2020. The analytical technique used in this study was Paired-Sample T-test. The results of the study indicated that liquidity was different before and during the covid-19 pandemic, while profitability, solvency, dividend policy and firm value were just the same as before and during the pandemic. This research indicated that manufacturing companies were still able to survive due to the Covid-19 pandemic. If the pandemic lasts longer, it is hoped that the company will maintain company value in order to survive and gain the trust of investors by using certain strategies. Because of this COVID-19 pandemic, the potential investors are more selective in choosing companies to invest.
Kualitas Layanan, Nilai yang Diterima, dan Loyalitas Pelanggan: Kepuasan Pelanggan sebagai Mediator Siti Musarofah; Bayu Malikul Askar; Ummu Sya'adah
Media Komunikasi Ilmu Ekonomi Vol 39 No 2 (2022): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.987 KB) | DOI: 10.58906/melati.v39i2.81

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh kualitas layanan dan nilai yang diterima terhadap loyalitas pelanggan melalui kepuasan pelanggan pada pelanggan Telkom di kecamatan Lamongan. Sedangkan jenis penelitian ini adalah penelitian kuantitatif, dengan cara menyebarkan kuesioner. Sampel penelitian diambil dengan menggunakan metode non-probability sampling dan diambil sampel sebanyak 100 pelanggan Telkom sebagai responden dengan menggunakan program SPSS sebagai pengolah data. Teknik pengumpulan data menggunakan metode angket (kuesioner). Teknik analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan uji Path Analysis. Hasil penelitian menunjukkan bahwa Kualitas pelayanan berpengaruh secara tidak langsung, positif dan signifikan terhadap loyalitas pelanggan melalui kepuasan pelanggan telkom di Kabupaten Lamongan dengan nilai koefisien 0,368. Sementara nilai yang diterima berpengaruh secara tidak langsung, positif dan signifikan terhadap loyalitas pelanggan melalui kepuasan pelanggan telkom di kabupaten Lamongan dengan nilai koefisien 0,278. Diharapkan dari hasil penelitian ini memberikan sumbangsih bagi dunia pendidikan dan dapat digunakan sebagai rujukan penelitian berikutnya. Serta dapat dipergunakan oleh PT telkom untuk meningkatkan kualitas dari produk yang dihasilkan.
Moderasi Kepemilikan Institusional Pada Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba Tri Winarsih; Sri Yaumi; Maulidza Nur Fauzi; Bayu Malikul Askhar
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1448

Abstract

Menurunnya Stabilitas Nasional dan munculnya berbagai kebijakan baru di tahun pertama Covid 19, khususnya sektor perbankan, berdampak pada penerapan adaptasi baru bagi perusahaan perbankan dalam mengelola kegiatan operasional manajemen perusahaan dan menjaga kesinambungan perbankan dalam memberikan pelayanan terbaik di tengah pandemi. Penelitian ini bertujuan untuk membuktikan seberapa kuat lemahnya kepemilikan institusional memoderasi pengaruh ukuran perusahaan dan profitabilitas terhadap manajemen laba pada perusahaan perbankan di Bursa Efek Indonesia (BEI) selama tahun pertama Covid 19 (2019-2020). Metode penelitian menggunakan kuantitatif deskriptif dengan purposive sampling sebanyak 6 sampel dan 48 data laporan keuangan triwulanan perusahaan perbankan di Bursa Efek Indonesia selama tahun pertama Covid 19 (2019-2020). Teknik analisis data menggunakan regresi linier berganda dengan pengujian hipotesis menggunakan Moderation Regression Analysis (MRA), serta pengolahan data melalui SPSS versi 25. Penelitian ini menunjukkan hasil bahwa ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap manajemen pendapatan. Demikian juga, kepemilikan institusional tidak berpengaruh pada manajemen pendapatan, tetapi setelah digunakan sebagai variabel moderating, kepemilikan institusional menunjukkan hasil yang mampu memperkuat pengaruh ukuran perusahaan dan profitabilitas terhadap manajemen pendapatan.
Wisata Petik Buah Sebagai Habitus Sosial Ekonomi Baru Bagi Masyarakat Dusun Sumberejo, Desa Lopang Bayu Malikhul Askhar; Megawati Megawati; M. Baihaqi Mahmud; Fikri Nur Rachman
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 1 No. 2 (2022): Juni : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v1i2.471

Abstract

Perkembangan teknologi mendorong manusia untuk menjadi lebih kreatif dalam merespon dampak-dampak yang dihasilkan dari modernitas. Tanpa meninggalkan nilai-nilai lokalitas masyarakat desa mulai bergerak dengan mengoptimalkan potensi yang ada. Melalui pemanfaatan sumber daya alam yang ada di desa, masyarakat mulai meningkatkan kreativitas dengan memilih sektor wisata. Langkah yang diambil oleh masyarakat Dusun Sumberejo Desa Lopang adalah memilih wisata petik buah sebagai upaya meningkatkan kondisi sosial-ekonomi. Pengkajian masyarakat Dusun Sumberejo Desa Lopang Kecamatan Kembangbahu Lamongan dilakukan dengan pendekatan kualitatif desktiptif dengan meminjan konsep habitus dari Piere Bourdieu. penelitian ini di lakukan pada bulan oktober 2022 dengan informan berjumlah 9 orang. Hasil kajian ini adalah wisata petik buah merupakan inisiasi dari masyarakat dan dikelola masyarat secara mandiri dengan dukungan stakeholder setempat, dengan memanfaatkan modal ekonomi, sosial, budaya dan simbolik menghasilkan usaha bersama untuk mengurangi pengangguran dan meningkatkan perekonomian masyarakat. terbangunnya habitus baru masyarakat Dusun Sumberejo, yaitu lebih optimis berprofesi sebagai petani dan etos kerja semakin meningkat demi mendukung berkembangnya wisata petik buah. Solidaritas masyarakat Dusun Sumberejo juga semakin meningkat demi terciptanya pembangunan desa dan kesejahteraan masyarakat.
Pelatihan Pembuatan Keset dari Pakaian Bekas Guna Meningkatkan Ketrampilan Ibu PKK di Dusun Gumelem Desa Banjarejo Kecamatan Kedungpring Lamongan Siti Musarofah; Mesra Surya Ariefin; Bayu Malikhul Askha; Arian Yusuf Wicaksono; Muhammad David
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1430.705 KB) | DOI: 10.59024/jpma.v1i3.190

Abstract

Based on observations that have been made while there, that many people there do not use used clothes that are not used anymore and even they throw them away and burn them. From this statement, the community service team this time held a training on making used doormats to reduce waste from used clothes that are no longer used. Making doormats from used clothing waste aims to reduce waste and add new skills and knowledge for PKK mothers. This activity lasts for 2 days on Monday and Tuesday, December 19 – 20, 2022. Located in Banjarejo village hall. And followed by 23 PKK mothers. The training succeeded in making PKK mothers get solutions as well as benefits and new knowledge related to the processing of used clothing waste.
Firm Value Ditinjau Dari Pengaruh Kebijakan Dividen dan Growth Opportunity Serta Peran Moderasi Struktur Modal Rodhiyah, Ma'rufatur; Nur Ani, Heti; Askhar, Bayu Malikhul
Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i1.271

Abstract

Company value plays an important role, especially in the eyes of investors, because company value reflects company performance which can influence investors' behavior and investment desires in a company. This research was conducted with the aim of finding out how debt policy and growth opportunity influence company value which is moderated by capital structure. This research uses a quantitative approach using secondary data in the form of company financial reports. The population in this research is coal sub-sector companies listed on the IDX in 2019-2023. The sampling technique used was purposive sampling to obtain 39 research samples. The analysis in this research uses the analytical technique of Descriptive Statistical Test, Classical Assumption Test and Moderated Regression Analysis (MRA) which is processed using SPSS software. The research results show that partially dividend policy, growth opportunity and capital structure have an influence on company value, while capital structure is able to moderate the relationship between growth opportunity and company value and capital structure is able to moderate the relationship between debt policy and company value.
PENGABDIAN KEPADA MASYARAKAT MELALUI KULIAH KERJA NYATA (KKN) DI DESA BAKALANPULE KABUPATEN LAMONGAN Muhammad Elva Nur Fariz; Darianto; Bayu Malikhul Askhar; Didik Puji Wahyono; Arian Yusuf Wicaksono
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 3 (2024): Mei : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i3.1316

Abstract

Community service through Real Work Lectures (KKN) is a form of student contribution in overcoming problems that exist in society. This study aims to examine the role of KKN in increasing environmental awareness and providing education to children in Bakalanpule Village, Lamongan Regency. The method used in this research is observation. KKN students participate in environmental cleaning activities, counseling about the importance of maintaining cleanliness, and educating children about the importance of protecting the environment. The results showed that through KKN, environmental awareness in Bakalanpule Villagenexperienced a significant increase. People are starting to understand how important it is to keep clean and take care of the environment around them. The children also showed increased knowledge about the importance of protecting the environment through educational activities conducted by KKN students.
PENGARUH IKLAN MEDIA SOSIAL DAN PEMBERIAN DISKON TERHADAP MINAT BELI KONSUMEN (STUDI PADA KONSUMEN GRABFOOD DI KOTA LAMONGAN) Nina Elvira Febianti; Anggraeni Sovi Maria Septiana; Maulidza Nur Fauzi; Imtinan Widhah Kumala; Bayu Malikhul Askhar
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 2 (2024): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i2.2591

Abstract

This research aims to determine the influence of social media advertising and discounts on Grabfood consumers' buying interest in Lamongan City. This research method uses quantitative methods. The population in this research is Grabfood consumers in Lamongan City. The sample used in this research was the entire population, namely 100 respondents, with a sampling technique using accidental sampling. The data analysis technique used in this research is multiple linear regression analysis. The hypothesis testing technique in this research was carried out using SPSS 25 software. The results of data analysis show that social media advertising positively and significantly influences consumer buying interest, then discounts positively and significantly influence consumer buying interest. Together, social media advertising and discounts have a positive and significant effect on Grabfood consumer buying interest in Lamongan City.
Straegi Peningkatan Pendapatan Asli Daerah (PAD) Melalui Intensifikasi dan Ekstensifikasi Penerimaan Pajak Parkir di Kabupaten X Sri Yaumi; Lailatul Maghfiroh; Rina Sulistyowati; Bayu malikhul Askhar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.192

Abstract

This research aims to analyze and describe the impact of the parking tax intensification strategy on Original Regional Income (PAD), analyze and describe the impact of the parking tax extensification strategy on Regional Original Income (PAD), analyze the obstacles faced by BAPENDA in implementing intensification and extensification strategies as an effort to increase Regional Original Income (PAD). The research method used in this research is a quantitative descriptive approach and data is collected through interviews and observation. The research results show that the parking tax intensification strategy has an impact on local revenue (PAD) but still needs to be improved because it has not met the target. The parking tax extensification strategy has an impact on local revenue (PAD) but is not yet effective. The obstacle faced by BAPENDA in carrying out intensification and extensification strategies is lack of taxpayer awareness.The efforts made by the government include conducting outreach and establishing communication with business actors and monitoring the conditions in the parking environment by looking at the bookkeeping reports of parking businesses.
Strategi Pemasaran Efektif terhadap Keputusan Pembelian Teh Break di Kota Lamongan Imtinan Widhah Kumala; Bayu Malikhul Askhar; Mohamad Fahmi Yusuf; M Adhitya Nugraha Pratama; Fauziah Maulida
Jurnal Syntax Admiration Vol. 5 No. 12 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i12.1941

Abstract

This study aims to analyze the influence of customer satisfaction, strategic location, and promotion on consumer purchasing decisions in teh break businesses in Lamongan. The research method employed is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), with data collected through a survey of 100 respondents selected using the purposive sampling technique. The results reveal that all independent variables, namely customer satisfaction, strategic location, and promotion, positively and significantly affect consumer purchasing decisions. Strategic location has the greatest influence (β = 0.412; t-statistic = 5.673), followed by customer satisfaction (β = 0.321; t-statistic = 4.256) and promotion (β = 0.287; t-statistic = 3.892). The research model explains 65.2% of the variance in purchasing decisions (R² = 0.652). This study highlights the importance of strategic location, customer satisfaction, and promotion in shaping purchasing decisions. The findings are expected to serve as a reference for teh break business owners in formulating more effective marketing strategies.
Co-Authors ABDUL MAJID Andika Dafa Penta Pratama Anggraeni Sovi Maria Septiana Arian Yusuf Wicaksono Arian Yusuf Wicaksono Darianto Desi Romadhona Didik Puji Wahyono Fauziah Maulida Fikri Nur Rachman Gumelar, Agung Susilo Bintang Hadad Alwi Hakim, Mesra Berlyn Hidayatunnisa, Amelia Imtinan Widhah Kumala Imtinan Widhah Kumala Lailatul Maghfiroh M Adhitya Nugraha Pratama M. Baihaqi Mahmud Maulidza Nur Fauzi Megawati Megawati Mesra Surya Ariefin Mohamad Fahmi Yusuf Mohamad Fahmi Yusuf Mohamad Fahmi Yusuf Muhammad David Muhammad David Muhammad Elva Nur Fariz Mu’ah Mu’ah Nina Elvira Febianti Ningsih , Nadyah Lutvia Nur Ani, Heti Nur Hidayati Oktavia , Chintya Dwi Prambudi, Wahyu Tri Qosim qosim qosim, qosim Rina Sulistyowati Rita Nataliawati Rodhiyah, Ma'rufatur Ronalmanto Ronalmanto Septiana, Anggraeni Sovin Maria Siti Musarofah Siti Musarofah Tri Winarsih Ulfa Khoiriyah Umar Yeni Suyanto Ummu Sya'adah Wicaksono, Andrian Febri Yaumi, Sri