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Opini Audit, Nilai Aset, Dan Kemandirian Daerah Sebagai Determinan Audit Delay: Studi Empiris Pada Pemerintah Provinsi Di Indonesia 2018-2021 Pambudi, Kukuh; Fachrudin, Fachrudin; Robin, Robin; Pratama Abdi Muhammad, Nur
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.11047

Abstract

Since 2003, Indonesia has gone through a financial reform. Based on Law No. 13/2004, the Audit Board of Indonesia (BPK) is required to submit the audit report (LHP) including the audit opinion to the Regional People’s Representative Council (DPRD) no later than 2 (two) months after the unaudited financial report is submitted by the local government. This becomes BPK's guideline in completing its audit to avoid delays. During 2017-2021, the audit opinion on local government financial reports (LKPD) has increased. This increase in opinion includes an increase in the unqualified opinion (WTP) to 92.4% of the 2021 financial statements from 76% in 2017. This study aims to answer research gaps related to the effect of audit opinion, local government size through asset value as a proxy, and local autonomy on audit delay. Furthermore, it is important to obtain empirical evidence about the effect of opinion, local government size, and local autonomy on audit delay.
Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Terhadap Manajemen Pajak Gurusinga, Latersia Br; Robin, Robin; Colossal, Steffia Tandiana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 1 (2024): Mei 2024
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.19579

Abstract

Tujuan Penelitian: Untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage dan kepemilikan institusional pada manajemen pajak.Metode Penelitian: Metode penelitian ini menggunakan pendekatan kuantitatif pada perusahaan yang bergerak di sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017 hingga 2022. Populasi pada penelitian ini terdapat 78 perusahaan sektor pertambangan, dengan teknik pengambilan sampel purposive sampling dan perusahaan yang memenuhi kriteria pada penelitian ini adalah 62 perusahaan. Teknik Analisis data yang digunakan regresi linier bergandaOriginalitas/Novelty: Penelitian ini memberikan objek baru yaitu sektor pertambangan dalam rentang waktu antara tahun 2017 hingga 2022. Adapun pembaharuan faktor-faktor yang mempengaruhi manajemen pajak dalam sektor pertambangan yaitu profitabilitas, leverage dan kepemilikan institusional.Hasil Penelitian: Temuan penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap manajemen pajak. Leverage berpengaruh negatif dan signifikan terhadap manajemen pajak. Kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen pajak.Implikasi: Temuan penelitian ini menjadi bahan pertimbangan bagi para investor dalam mengelola investasinya pada suatu perusahaan. Mereka wajib mempertimbangkan banyak faktor ketika ingin melakukan investasi diperusahaan tertentu.Research Objectives: To determine the effect of profitability, leverage and institutional ownership on tax managementResearch Method: This research method uses a quantitative approach to companies operating in the mining sector that are listed on the Indonesia Stock Exchange for the period 2017 to 2022. The population in this research is 78 mining sector companies, with a purposive sampling technique and the companies that meet the criteria in this research are 62 company.Originality/Novelty: In this study, researchers provide a new object, namely the mining sector in the time period between 2017 and 2022. The updates on the factors that influence tax management in the mining sector are profitability, leverage and institutional ownership.Research Results: Research findings show that profitability has a positive and significant effect on tax management. Leverage has a negative and significant effect on tax management. Institutional ownership does not have a significant effect on tax management.Implications: The findings of this research are material for consideration for investors in managing their investments in a company. They must consider many factors when they want to invest in a particular company.
The Influence of Asset Structure, Business Risk, Profitability, Company Size, and Capital Structure on Company Value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015 – 2019 Period Robin, Robin; Bertuah, Eka
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3021

Abstract

At the national level, the property industry has a considerable influence. The rapid growth of the property industry will have an impact on other industries. Examples include the material, logistics and service industries, as well as the banking industry through KPR (House Ownership Credit) which will have an impact on job creation and the economy. growth in the country. This study aims to determine the effect of Asset Structure, Business Risk, Profitability, Company Size and Capital Structure on Firm Value (PBV). The period of this research is 5 (five) years, namely 2015 to 2019. This study uses panel data regression analysis. The population of this study includes property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2019. The results of this study indicate that the asset structure, business risk, profitability, firm size and capital structure have a simultaneous effect on firm value. Profitability and Capital Structure variables have a positive and significant effect on firm value. Asset structure, business risk, and firm size have no effect on firm value. This study contributes to testing and proving signaling theory and firm value on profitability and capital structure that affect firm value. and the size of the company has no effect on the value of the company. This study contributes to testing and proving signaling theory and firm value on profitability and capital structure that affect firm value. and the size of the company has no effect on the value of the company. This study contributes to testing and proving signaling theory and firm value on profitability and capital structure that affect firm value.
Analisis Pengaruh Citra Merek, Harga, dan Kualitas Pelayanan Kerja Terhadap Keputusan Konsumen di Pucca Learning Center Medan Emily, Emily; Robin, Robin
JURNAL ADMINISTRASI & MANAJEMEN Vol 13, No 1 (2023): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v13i1.3011

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji dan menganalisis Analisis Pengaruh Citra Merek, Harga, dan Kualitas Pelayanan terhadap Keputusan Konsumen di Pucca Learning Center Medan. Penelitian ini menggunakan metode penelitian kuantitatif degan teknik pengumpulan data melalui pembagian kuesioner kepada responden. Populasi dalam penelitian ini adalah Orang tua murid Pucca Learning Center yang berjumlah 533 orang. Teknik penentuan berupa teknik perhitungan slovin yang didapat sebesar 85 responden dengan signifikansi sebesar 10%. Teknik analisis data yang digunakan adalah uji Validitas, uji Reabilitas, uji Normalitas, analisis Regresi Linear Berganda, uji Hipotesis Parsial atau uji t, Uji Hipotesis Simultan atau uji F. Dari hasil uji t menunjukkan variabel Citra merek , Harga, dan Kualitas Pelayanan memiliki pengaruh secara individual terhadap Keputusan Konsumen di Pucca Learning Center Medan. Dan dari hasil uji F menujukkan variabel Citra Merek, Harga dan Kualitas Pelayanan juga berpengaruh secara simultan terhadap Keputusan Konsumen di Pucca Learning Center Medan. Dari hasil penelitian ini memiliki R Square sebesar 0,775 atau sebesar 77,5%.Kata Kunci : Citra Merek, Harga, Kualitas Pelayanan , Keputusan Konsumen
PENGARUH ETIKA BISNIS DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA PT ROLIMEX MEDAN Denni, Denni; Robin, Robin; Irwadi, Irwadi; Hendy, Hendy; Victor, Victor
Sebatik Vol. 26 No. 1 (2022): Juni 2022
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v26i1.1839

Abstract

Tujuan dari penelitian ini adalah mengetahui hubungan etika bisnis dan pelayanan konsumen terhadap kepuasan konsumen pada PT Rolimex Medan.Kepuasan konsumen merupakan aset yang sangat penting dalam kesuksesan suatu bisnis. Jika konsumen merasa puas, maka konsumen akan menjadi pelanggan setia dan akan merekomendasikan produk tersebut kepada orang lain. Dalam penelitian ini, menganalisis tentang etika bisnis dan kualitas pelayanan yang diduga mempengaruhi kepuasan konsumen. Etika bisnis adalah kaidah secara tertulis maupun tidak tertulis mengenai perilaku individu maupun kelompok saat melakukan aktivitas bisnis dengan konsumen sedangkan kualitas pelayanan adalah perilaku yang dilakukan seorang individu maupun kelompok, dengan harapan bahwa perilaku tersebut sudah memenuhi keinginan dan harapan konsumen. Penelitian ini menggunakan metode analisis deskriptif, uji asumsi klasik, ujiregresi linear berganda, uji parsial (uji-T), uji signifikansi simultan (uji-F) dan koefisien determinasi (R2) dengan menggunakan bantuanSoftware Statistical Program Of Social Science (SPSS) versi 26For Windows. Metode pengambilan sampel dengan metode purpose sampling dan penarikan sampel sebanyak 70 responden. Hasil analisis menunjukkan bahwa etika bisnis dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan konsumen. Hasil pengujian koefisien determinasi menunjukkan adanyapengaruh variabel etika bisnis dan kualitas pelayanan terhadap kepuasan konsumen, dengan kontribusi pengaruh sebesar 0.264(26,4%) dan sisanya 73,6% dipengaruhi oleh variabel lain diluar penelitian ini seperti kualitas produk, harga, cara iklan, kemudahan akses produk dan lain sebagainya.
ANALISIS FATWA DSN-MUI NO. 25/DSN-MUI/III/2002 TENTANG RAHN TERHADAP PRAKTIK PEGADAIAN SEPEDA MOTOR Robin, Robin; Nilhakim, Nilhakim; Miswinda, Miswinda
Borneo : Journal of Islamic Studies Vol. 4 No. 2 (2024): BORNEO: Journal of Islamic Studies
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/borneo.v4i2.2851

Abstract

This research was motivated by researchers suspecting that there was a discrepancy between the MUI DSN Fatwa Number 25 of 2002 concerning Rahn and the practice of motorbike pawning carried out by the people of Lumbang Village, Sambas District. This is because there is use of pawned goods and re-pawning to third parties which is not in accordance with Islamic law. The focus of this research problem is: first, what is the practice of motorbike pawning in Lumbang Village, Sambas District. Second, what is the analysis of DSN-MUI Fatwa No. 25/DSN-MUI/III/2002 Regarding Rahn regarding the practice of motorbike pawning in Lumbang Village, Sambas District. This research generally aims to determine the practice of motorbike pawnshops in Lumbang Village, Sambas District. and specifically to review how the analysis of DSN-MUI Fatwa No. 25/DSN-MUI/III/2002 Regarding Rahn regarding the practice of motorbike pawning in Lumbang Village, Sambas District. This type of research is qualitative-descriptive research, with a normative-empirical approach, which is used to analyze or find out to what extent regulations or laws and laws are operating effectively. The data collection techniques used were observation, interviews and documentation, based on primary data sources, namely pawnshops, recipients of pawned goods and holders of pawned goods who practice motorbike pawning in Lumbang Village, Sambas District and the secondary data source in this research is the DSN-MUI Fatwa No. 25/DSN-MUI/III/2002 Regarding Rahn. Based on the research results, it can be concluded that the practice of motorbike pawning in Lumbang Village, Sambas District does not comply with the provisions in DSN-MUI Fatwa No. 25/DSN-MUI/III/2002 Regarding Rahn. This is due to additional costs, there are two types of additional costs charged to Rahin. First, Rahin must pay interest of 5% / 6 months on the pawn debt if Rahin is late in paying the pawn debt. Second, Rahin was charged interest of Rp. 200,000/month until he is able to pay off his debt. Based on this, the practice of motorbike pawning carried out by the community in Lumbang Village contains elements of usury. As is known, in Islam debts cannot increase or have interest, because if the debt is an interest-bearing debt then the agreement is already an agreement containing elements of usury, whereas this act of usury is prohibited in Islam.
Pengaruh kinerja keuangan, kinerja lingkungan dan ukuran perusahaan terhadap nilai perusahaan dengan pengungkapan lingkungan sebagai variabel intervening Suyanto, Elvira; Wibisono, Chablullah; Robin, Robin; Satriawan, Bambang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study aims to determine the effect of financial performance, environmental performance and company size on firm value with environmental disclosure as an intervening variable in basic and chemical industry sector companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using quantitative methods. The processed data of this study were determined by setting criteria. The amount of data that meets is 70 data and will be tested with panel regression testing. The results of this study explain that for environmental performance variables and firm size have a significant positive effect on firm value. Financial performance variables and environmental disclosure have an insignificant effect on firm value. The firm size variable has a significant positive effect on environmental disclosure. The financial performance variable has a significant negative effect on environmental disclosure and the environmental performance variable has an insignificant effect on environmental disclosure. Financial performance variables, environmental performance and company size have an insignificant effect on firm value through environmental disclosure as mediation.
Busy Board: Evidence from CEOs and Director’s Compensation Robin, Robin
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.5021

Abstract

This paper examines the busy board and compensation for CEO and independent directors. The independent variable is the busy board. The sample cover 12.332 observations during the period from 1996 to 2015. The analysis is used unbalanced panel data. In this paper, the methods that used to prove the hypothesis are using regression and econometric methodology. The results show that firms with busy boards likely to increase the CEO and independent director’s compensation. The results also support the hypothesis when eliminating the endogeneity problem. Further, the results are also significant positive when changing the measurement of CEO and independent director’s compensation for robustness results. This research suggests that the busy board is weaker the corporate governance.DOI: https://doi.org/10.26905/jkdp.v25i1.5021
Fish Diversity in Namang River, Bangka Tengah Regency, Bangka Belitung Province Helmizuryani, Helmizuryani; Nizar, Muhammad; Khotimah, Khusnul; Sari, Meika Puspita; Fahmi, Innike Abdillah; Robin, Robin; Deniansen, Tri; Swarlanda, Swarlanda
Journal of Global Sustainable Agriculture Vol 4, No 2 (2024)
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jgsa.v4i2.7066

Abstract

The Namang River is a small river located in Central Bangka District, Bangka Belitung Province. Bangka Island is known to have high biodiversity, both plants and animals, including freshwater fish species. Based on information, there are several types of fish that are endemic fish that are only found in the Namang River. Climate change and changes in land use due to tin mining activities can threaten the survival of fish species in the Namang River. This research aims to analyze fish diversity and fish habitat conditions in the waters of the Namang River, Central Bangka, Bangka Belitung Province. Based on the research results, 15 species of fish, 1 species of shrimp and 1 species of freshwater crab were found. The species with the highest abundance are Trigonopoma gracilie and Trigonopoma pauciperforatum. Of the 15 species, three species are endemic to Bangka Island, namely Betta chloroparynx, Parosphromenus deissneri, and Betta schalleri.
Pengaruh Motivasi Kerja Dan Pelatihan Kerja Terhadap Kinerja Karyawan Pada CV. Central Rezeki Motor Medan Robin, Robin; Denni, Denni; Jesica, Jesica
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5507

Abstract

Employee performance is a benchmark used by the organization in reflecting its success. Employees can be considered successful if they are able to complete the tasks assigned by the organization. However, there are several factors that can affect employee performance which in turn can have a good / bad impact on the organization. one of those factors is motivation and job training. providing motivation to employees is the obligation of the leadership so that employees are able to increase work productivity. Companies usually prepare each employee to get to know their job better and continue to provide learning guidance in the long run. This study aims to determine whether there is an influence between work motivation and job training on employee performance in the management department of the Management study program of the College of Business Management Multi Sarana Management Administration and Engineering Technology (STMB MULTISMART) Medan. The research method used is quantitative research method where the sampling technique used is saturated sampling technique or census. The results showed that motivation is able to contribute to employee performance, meaning that motivation plays an important role in shaping employee productivity. Therefore, employees who have high motivation tend to be more productive towards employee performance. Job training is able to contribute to employee performance where the more job training provided to employees, the higher employee performance, so that with an increase in employee performance it can improve company development.
Co-Authors Aa Juhanda abdullah, akhyar Adi Saputra Afdal Afdal, Afdal Afiezan, H. Adam Agusman, Agusman Agustin, Greece agustin, isnaini nuzula Ahmad Fahrul Syarif Albert Albert Albert Albert Angeline, Shella Anggara, Jesslyn Anjani, Tiara Puspa Aprilla, Enje Aranggoh, Huliyan Ardiansyah Kurniawan Arfatul Makiyah Arifin, Novendy Ashrul Tsani Basri Basri Br Simamora, Rusdiana Chablullah Wibisono Chablullahwibisono, Chablullahwibisono Chandra, Randy Brilliant Chandra, Wenripin Christofher, Leonardo Cintia, Vidi Colossal, Steffia Tandiana Cung, Jimmy D L, R A Widyanti Deniansen, Tri Denni, Denni Devi Devi, Devi Devia Febrina Diana Diana Djanuarko, Djanuarko Djohan, Deva Edi Wijaya Eka Bertuah Emily, Emily Enda Noviyanti Simorangkir Endang Bidayani Erline, Meillverrani Fachrudin Fachrudin Fawwaz, Liyana Khairunnisa Fayola, Carissa Febrianna, Maudy Feriani Astuti Tarigan Ferry Hidayat Firnanda, Teguh Gresia, Silvy Hadeli Hadeli, Hadeli Hafidah, Riva Handinata, Aldrick Hangesti, Pangastuti Helmizuryani Helmizuryani, Helmizuryani Hendy Hendy Herlambang, Guntur Hesniati, Hesniati Hoki, Leony Hoky, Leony IKA PUSPA SATRIANNY Ikhsan Khasani Indra Indra Indriastuti, Cecilia Eny Innike Abdillah Fahmi Irwadi, Irwadi Iskandar, Andri Jesica, Jesica Jessica Jessica Johan, Ricky Julianti, Merline khusnul khotimah Kuandi Chandra Latersia Br Gurusinga Lim, Angellyn Martin, Leo Mercy Reyne Marlina Tirayoh Miftahul Jannah Miswinda, Miswinda MMSI Irfan ,S. Kom Mohammad Mukhlis Kamal Muammar Khaddafi Muhammad Basri Muhammad Nizar Naza, Fikri Nilhakim, Nilhakim NINGSIH, NINGSIH Nona Jane Onoyi Novianto, Jusky Nur Milla, Amalia Nurcahyono, Eka Oktana, Enda Pambudi, Kukuh Panjaitan, Erwin Setiawan Pasha, Muhammad Fermi Pratama Abdi Muhammad, Nur Puspitasari, Meika Putri, Isra Mulia R.A. Widyanti Diah Lestari Ramadhani, Dian Eka Risa, Fitria Robet Robet Rully Hidayatullah Safitri, Destiana Sari, Widia Satriany, Ika Puspa Satriawan, Bambang Sayaza, Mas Davino Sherin, Sherin Silaban, Amon Silvina, Silvina Siti Rahmawati Sitorus, Friska Darnawaty Sofyan, Silvia Sri Wahyuni Supitri, Supitri Surya, Mellitania Suyanto, Elvira Swarlanda, Swarlanda Tamba, Iventura Tan, Helen Tandrean, Ronaldo Thamrin Thamrin Tjahjo Tri Hartono Toni, Nagian Trie, Triyanto Tunisa, Risma Arafah Uli Bastanta S, Citra Variani, Joanna Verry Andre Fabiani Victor Victor Wily, Wily Wisnu Yuwono Wiwik Handayani Wiyoto Wiyoto, Wiyoto Yantri, One Yolanda, Yosy Yulizartika, Yulizartika Zambawi, Muhammad