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All Journal TEKNIK Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) QUALITY Record and Library Journal Journal of Information Systems Engineering and Business Intelligence JURNAL PENELITIAN JURNAL KESEHATAN LINGKUNGAN: Jurnal dan Aplikasi Teknik Kesehatan Lingkungan Halaqa : Islamic Education Journal JURNAL MEDIA INFORMATIKA BUDIDARMA Jurnal Penelitian Pendidikan IPA (JPPIPA) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Pendidikan Terbuka Dan Jarak Jauh Indonesia Journal of Halal Majalah Ekonomi IMPROVEMENT: Jurnal Ilmiah untuk peningkatan mutu manajemen pendidikan JAE (Jurnal Akuntansi dan Ekonomi) Rainbow : Journal of Literature, Linguistics and Cultural Studies MULTINETICS Darmabakti Cendekia: Journal of Community Service and Engagements JUKANTI (Jurnal Pendidikan Teknologi Informasi) INSPIRASI: Jurnal Kajian dan Penelitian Pendidikan Islam BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Jurnal Penelitian Al Ghazali: Jurnal Kajian Pendidikan Islam dan Studi Islam Insyirah: Jurnal Ilmu Bahasa Arab dan Studi Islam Jurnal Manajemen dan Inovasi (MANOVA) Al-Madaris Jurnal Pendidikan dan Studi Keislaman Jurnal Abdimas Akademika Indonesian Journal of Multidisciplinary Science Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Profit: Jurnal Manajemen, Bisnis dan Akuntansi J-Icon : Jurnal Komputer dan Informatika Nusantara Journal of Computers and its Applications Jurnal Profesi Insinyur Indonesia Wahana Islamika: Jurnal Studi Keislaman Jurnal Citra Kuliah Kerja Nyata Al-Abshar: Journal of Islamic Education Management Jurnal Pendidikan Teknologi Informasi (JUKANTI) Jurnal Pengabdian Masyarakat Nusantara SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Tarunaedu Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Ekonomi dan Bisnis (JUKONI) Jurnal Tarbiyatuna
Badrus Zaman
Fakultas Sains Dan Teknologi Universitas Airlangga
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Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? Sugeng, Sugeng; Prasetyo, Eko; Zaman, Badrus
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v17i1.3609

Abstract

Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections, relate to the tax aggressiveness of manufacturing listed companies in Indonesia, an emerging economy of Southeast Asia. This study combined the tax aggressiveness factor from different perspectives into one model. This study used purposive sampling with manufacturing companies listed in Indonesia Stock Exchange during 2015-2017 and experienced a consecutive profit as the main criteria. Panel data regression used as a data analysis technique. The result shows that there is a significant effect between capital intensity, political connection, and tax aggressiveness. The relationship between inventory intensity, firm size, firm risk, and tax aggressiveness failed to prove in this study. This result is consistent across several measures of tax aggressiveness.
Pelatihan Model Manajemen Rintisan“Coop Gallery and Café” Sinergitas UMKM dan Koperasi pada Wadah Koperasi Multi Pihak Sumantri, Bambang Agus; Samari, Samari; Fauzi, Diah Ayu Septi; Ratnanto, Sigit; Anas, M. Anas; Solikin, Nur; Ramadhani, Risky Aswi; Zaman, Badrus
Jurnal Pengabdian Masyarakat Nusantara Vol 3 No 2 (2024): Juni 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/dimastara.v3i3.22565

Abstract

tujuan adanya kolaboratif antara sesama UMKM dan sesama koperasi serta antara UMKM dan koperasi. Maka diperlukan konsep optimalisasi bisnis pada bentuk sinergitas satu wadah yaitu galeri produk dan café. Dewan Koperasi Indonesia Daerah (Dekopinda) Kabupaten Kediri dan Koperasi Pemasaran Usaha Bersama (KPUB) “Sapi Jaya” Kandangan Kabupaten Kediri merupakan induk dari beberapa koperasi diharapkan mampu menjadi perintis bisnis awal yang akan menggerakan koperasi dibawah naungannya untuk menciptakan sistem “Coop Gallery and Café”. Pengabdian ini menformulasikan tahap awal Model Manajemen Cafe, Galeri, dan Inkubasi serta pola model hubungan koperasi dan anggota koperasi. Dan terciptanya proses pendidikan manajemen Pelatihan Model Edukasi Manajemen “Coop Gallery and Café”, sebagai rintisan koperasi multi pihak.
Pengaruh Restrukturisasi Perusahaan Terhadap Kinerja Perusahaan: ( Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia ) As’ari, Hasim; Ahmad Pabulo, Azfa Mutiara; Zaman, Badrus
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 3 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.022 KB) | DOI: 10.29407/jae.v4i3.13133

Abstract

This study aims to empirically examine the effect of corporate restructuring on company performance. This analysis uses independent variables, namely debt restructuring, Right issue, Divestment, Acquisition, OPEX and layoffs. The dependent variable is ROA. The sample of this study is the issuer companies that restructured the companies listed on the IDX from 2010 to 2016. The samples of this study were 121 companies selected by purposive sampling method. Statistical methods use Multiple Linear Regression Analysis, by testing the statistical test hypotheses t and Test F. The results of this study conclude that debt restructuring, Right Issue (HMETD), Divestment, Acquisition, OPEX and layoffs significantly positively affect ROA.
Pengaruh Restrukturisasi Keuangan Terhadap Kinerja Perusahaan Grup Dan Non-Grup : Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia As'ari, Hasim; Airawaty, Diana; Zaman, Badrus
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (56.89 KB) | DOI: 10.29407/jae.v5i1.14207

Abstract

Abstract This study aims to examine the differences in the effect of financial restructuring on the performance of group companies with non-groups in Indonesia. This analysis uses independent variables, debt restructuring, right issue and type of company. The dependent variable is ROA. The sample of this study is the issuer companies that conduct financial restructuring that are listed on the IDX from 2010 to 2016. 66 companies were analyzed using purposive sampling method. The statistical method uses Multiple Linear Regression Analysis, by testing the statistical test hypothesis t and Test F. The results of this study that there are significant and positive differences in debt restructuring, and Right Issue against performance group companies with non-group, which means that group companies are stronger in financial restructuring than non-group companies
Divestasi, Akuisisi Dan Kinerja Perusahaan As'ari, Hasim; Zaman, Badrus
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19547

Abstract

Perusahaan di Indonesia melakukan restrukturisasi portofolio pada tahun 1997 ketika krisis ekonomi, namun hasilnya beragam setelah melakukan restrukturisasi portofolio. Pasca krisis ekonomi tersebut restrukturisasi portofolio dalam bentuk divestasi dan akuisisi di Indonesia masih berlanjut dengan hasil beragam, begitu juga dengan hasil penelitian divestasi dan akuisisi masih beragam dan belum konklusif. Penelitian ini menguji pengaruh divestasi, akuisisi terhadap kinerja perusahaan. Sebanyak 54 perusahaan emiten terdaftar di BEI 2011 – 2019 yang melakukan divestasi dan akuisisi. Penelitian ini menggunakan analisis regresi berganda dan Uji t. Divestasi dan akuisisi pada penelitian ini terbukti berpengaruh terhadap kinerja perusahaan. Diharapkan hasil penelitian ini bermanfaat bagi pengembangan teori restrukturisasi portofolio, eksekutif, manajer, analis bisnis, dan investor untuk menentukan prioritas jenis restrukturisasi portofolio untuk meningkatkan kinerja perusahaan
PEMBINAAN PEMBINAAN BUDAYA RELIGIUS DAN SIKAP INTEGRITAS PADA PESERTA DIDIK ISLAMIC BOARING SCHOOL MAN TEMANGGUNG KABUPATEN TEMANGGUNG TAHUN AJARAN 2022/2023 Arlindasari, Putri; Mufiq, Mufiq; Zaman, Badrus
Al-Madaris Jurnal Pendidikan dan Studi Keislaman Vol. 4 No. 1 (2023): Islamic Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) Sekolah Tinggi Agama Islam Jamiatut Tarbiyah Lhoksukon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47887/amd.v4i1.128

Abstract

This research aims to answer the questions that researchers found, namely 1). To find out about the development of religious culture. 2) To find out about fostering an attitude of integrity. 3). To analyze the supporting factors and inhibiting factors in fostering religious culture and an attitude of integrity in students at the Islamic Boarding School MAN Temanggung. Using descriptive qualitative research methods and used is field research. Research findings on the development of religious culture through the habit of creating a religious atmosphere. The form of achieving the development of an attitude of integrity is through coaching by the Islamic Boarding School management to student parents. Behind the success of fostering religious culture and an attitude of integrity, there are supporting factors.
THE CONCEPT OF THE ISLAMIC EDUCATION MODEL IN THE TIME OF THE PROPHET SAW AND RECONSTRUCTION FOR THE PRESENT TIME: Konsep Model Pendidikan Islam di Masa Rasulullah SAW dan Rekonstruksi untuk Masa Sekarang Zaman, Badrus; Mursyada, Ria Khasna
Al-Madaris Jurnal Pendidikan dan Studi Keislaman Vol. 5 No. 1 (2024): Islamic Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) Sekolah Tinggi Agama Islam Jamiatut Tarbiyah Lhoksukon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47887/amd.v5i1.151

Abstract

This study aims to discuss the concept of the Islamic education model during the time of Prophet Muhammad and its reconstruction for the present era. It encompasses Islamic education conducted during two periods, namely the Makkah and Madinah periods, along with the values for reconstructing Islamic education applicable in the modern era. The author employed a literature review method, drawing data from journals, books, and relevant references related to the discussed topic. The study's findings indicate that in reconstructing Islamic education, attention must be given to the harmony of teaching methods. This includes the integration of digital platforms, specialized applications, and artificial intelligence to support learning. Strengthening character education can be achieved through practical learning methods, character-based projects, and collaborative learning. Moreover, holistic Islamic scholarship emphasizes spiritual, intellectual, social, and moral aspects. By adopting the values and methods of Islamic education from the time of Prophet Muhammad and formulating a curriculum aligned with the needs of the current era, it is hoped that contemporary Islamic education can provide a profound and sustainable understanding for learners.
REKONSTRUKSI PENDIDIKAN ISLAM PADA MASA KERAJAAN TURKI UTSMNAI, SAFAWI, DAN MUGHAL PADA PENDIDIKAN ISLAM MASA KINI Ramadani, Kurnia Rahma; Zaman, Badrus
Al-Madaris Jurnal Pendidikan dan Studi Keislaman Vol. 5 No. 2 (2024): Education
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) Sekolah Tinggi Agama Islam Jamiatut Tarbiyah Lhoksukon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47887/amd.v5i2.166

Abstract

In medieval times there were three major empires, namely the Ottoman Turkish, Safavid and Mughal Empires. The three kingdoms had their own focus and strategies in the field of education that are interesting to be reconstructed to be applied in the current era. This research uses the library research method. The important result of this research is the modernization of Islamic education as a result of the reconstruction of education during the three empires that can be applied to education in the present era. Modernization of Islamic education is important to do because it is considered as the right step in balancing Islamic education with the progress of the current era. Modernization of Islamic education needs to be done in order to provide changes in thinking in the field of Islamic education, improve the old education system into a new system in order to improve the quality of Islamic education. In Indonesia, judging from the history of Islamic education during the three great kingdoms, modernization of Islamic education can be done in several aspects, such as educational institutions, learning methods, curriculum, and graduate orientation.With the modernization of Islamic education, it is expected to produce graduates who have competence in the fields of religion and general science.
MODEL PENDIDIKAN MORAL ANAK JALANAN DI SURAKARTA Zaman, Badrus
Improvement: Jurnal Ilmiah untuk Peningkatan Mutu Manajemen Pendidikan Vol. 6 No. 1 (2019): Improvement: Jurnal Ilmiah Untuk Peningkatan Mutu Manajemen Pendidikan
Publisher : Program Studi Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/improvement.v6i1.15848

Abstract

The purpose of this study was to determine the model of moral education given by the PPAP Seroja institution to street children in Surakarta, as well as what factors influenced the difficulty of implementing moral education in the PPAP Seroja Surakarta institution. This research is field research (Field Research) that is research conducted directly with the object of research and conducted data collection in the field. This type of research is a descriptive qualitative study conducted at PPAP Seroja Surakarta in 2019, data collected through the method of observation, documentation, and interviews. The analysis was performed using interactive analysis. The conclusions of the study are as follows: the moral education model applied in the PPAP Seroja Surakarta institution using the lecture model, counseling model, model, skills model, and model outing class. Whereas the factors that hinder the implementation of moral education on the moral development of street children in PPAP Seroja Surakarta are the factors of street children who are still lack of interest in street children and tend to be lazy in following moral education, in addition to the factors of mentors who are less competent in delivering moral education material. because the methods used tend to be monotonous so that street children get bored easily, the lack of supporting infrastructure and a less supportive family environment, and less motivation to give street children a moral education.
Pengelolaan Kas, Piutang, dan Hutang Yang Efektif Sebagai Upaya Meningkatkan Profitabilitas Perusahaan Kusuma, Fanesa Putra Adri; Winarko, Sigit Puji; Zaman, Badrus
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2578

Abstract

Profitability is a company's calculation in seeking profits so that the company can sustain its operational activities. This research aims to assist companies in managing cash, accounts receivable, and debts effectively in order to increase the company's profitability. The research employed a descriptive analysis approach. The Subject and object used in this study is PT Fokus Cory Logistik located in Malaka Sari, Jakarta. The results of this study are (1) Cash turnover in the 2020-2022 period has good enough criteria so that this cash turnover has a positive effect on the company's profitability. (2) The turnover of receivables in the 2020-2021 period had a poor turnover due to the payment of receivables for more than one month, resulting in a decrease in the percentage of profitability even though the turnover of receivables increased. (3) The debt ratio that occurred in 2020 and 2022 was considered good while in 2021 it was considered not good because the percentage was above the industry criteria, this ratio had a significant effect on profitability because a large enough debt would result in an increase in the percentage of profitability.
Co-Authors Aan Nurfahrudianto Abdulloh Fakih Abdulloh Fakih, Abdulloh Abid, Muhammad Fahri Ade Vita Aulia Aditya, Azizah Putri Ahmad Pabulo, Azfa Mutiara Airawaty, Diana Al Farizi, Mochammad Al-Ghotnini, Raid Aliami, Sri Alifian Sukma, Alifian Amin Tohari Anam, Insan Syariful Anas, M. Anas Andy Kurniawan, Andy Ariansyah, Mochamad Yunus Arlindasari, Putri Army Justitia Aryo Nugroho Asmawi, Muhammad Nurul Ihsan As’ari, Hasim Atmaranti, Salsabila Devina Azzahra, Aurum Badrus Zaman, Rahma Maulida Budiati, Khusnawati Alawi Nabilla Alya Nandicha, Fatimatuz Zahro, Bagaskara, Ardha Dewa Bagaskhara, Rezza Anferditya Bambang Agus Sumantri, Bambang Agus Bobby Rio Indriyantho Budi Prasetyo Samadikun, Budi Dedy Priyambodo Diah Nurdiwaty Endah Purwanti Eva Hariyanti Fairuz, Sayida Abqaria Faisol Faisol Faried Effendy Fauzi, Diah Ayu Septi Fauzi, Moh Farih Febriana, Lutfia Ariska Firdawati, Ery Fitriani, Namiyah Galih Hery Herlambang Hanin, Jihan Al Harianja, Ria Wenny Hariyadi, Rahmat Haryono Setiyo Huboyo Hasfiawan, Harsya Giras Heni Pujiastuti Herlambang, Galih Hery Heru Susanto Hery Purnomo Holyness Nurdin Singadimedja Indra Kharisma Raharjana Ira Puspitasari Ira Puspitasari Irawan, Hebi Kartono Kartono Khasanah, Ilmilia Nurul Khusnatussalwa, Naela Kusuma Hadi Soejoko, Dodi Kusuma, Fanesa Putra Adri Lilis Amalia Lilis Amalia, Lilis Linawati Linawati M. Najib Wafirur Rizqi Maulana, Elang Meilani, Anasya Dinda Mohammad Imron Mufiq, Mufiq Muhamad Kholil Mukhammad Ilham Nur Faizin Mukhammad Ilham Nur Faizin, Mukhammad Ilham Nur Munawaroh Munawaroh Mursyada, Ria Khasna Muzadi, Narul Hasyim Nayottami, Inten Bajra Novitasari, Nindy Irja Nugroho, Agung Nur Hasanah, Mudzakaroh Nur Solikin Nurandani Hardyanti Nurkhasnah, Siti Nurpanto, Nugroho Wisma Nurul Khasanah, Ilmilia Pangestu, Tito Pardamean Daulay Pradana, David Putra Ega Pramesthi, Rahajeng Diah Puji Astuti Puspitasari, Dila Oktariani Ramadani, Kurnia Rahma Retrialisca, Fitri Rifa’i, Hamzah Yusuf Rimuljo Hendradi Rino Sardanto Risky Aswi R, Risky Rofikoh, Vina Romadhony, Rahmad Irfan Roslinda Salim Saifudin, Nasrul Salsabila Devina Atmaranti Salsabila Roiqoh Samari Samari, Samari Sangadah, Imroatus Saputri, Adela Happy Setiawan, Enggal Setyorini, Rita Agus SIGIT PUJI WINARKO Sigit Ratnanto Silviana Silviana Sipahutar, Muhammad Agus Hanafi Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati, Hestin Subagyo Subqi, Imam Sueni, Nurufaraai Sugeng Sugeng Sugiran Sugiran Sugiran Sugiran, Sugiran Susi Damayanti, Susi Sutrisno, Sutrisno Syafrudin Syafrudin Syah, Azriel Akbar Firman Tengku Riza Zarzani N Trinuraisi, M. Yuda Widiati, Hestin Sri Widiawati, Hestin Sri wijaya, mahananta Zanah, Umi Roikhatul Zhafiroh, Salma