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All Journal Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Jurnal Ilmiah Multidisiplin (JUKIM) International Journal of Social and Education (INJOSEDU)
Roby Ahada
Manajemen, FEB, Universitas Winaya Mukti, Bandung
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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FAKTOR INTERNAL DAN FAKTOR EKSTERNAL YANG MEMPENGARUHI PROFIT BANK UMUM SYARIAH DI INDONESIA Zaenal Arief; Siti Nuyati; Roby Ahada
Jurnal Ilmiah Multidisiplin Vol. 1 No. 04 (2022): Juli : Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.182 KB) | DOI: 10.56127/jukim.v1i04.236

Abstract

Penelitan ini dimotivasi karena fenomena relatif rendahnya profit bank syariah di Indonesia dibandingkan bank konvensional, disamping itu karena adanya perbedaan hasil penelitian terdahulu mengenai faktor-faktor internal yang mempengaruhi profitabilitas (ROA, ROE, PBT, NNIM). Penelitian ini menggunakan variabel bebas, mederating variable, faktor eksternal), nilai tambah penelitian ini mencoba menganalisis faktor-faktor yang lebih dominan dalam mempengaruhi profitabilitas. Penelitian ini menggunakan data sekunder dengan teknik purposive sampling sehingga jumlah sampel ada 14 perusahaan bank syariah selama periode 2016-2020. Hasil penelitian menyimpulkan faktor internal (ROA,ROE, PBT dan NNIM) merupakan faktor yang lebih kuat pengaruhnya terhadap profitabilitas. dikarenakan variabel yang mendukung lebih banyak dan setelah dilakukan pengujian secara simultan faktor modal, pendanaan, overhead, pembiayaan, margin berpengaruh positif signifikan. Implikasi manajerial dari penelitian ini adalah untuk meningkatkan profitabilitas bank syariah sehingga peran modal, pembiayaan, pendanaan jangka pendek haruslah diperhatikan, yaitu dengan penambahan modal dari pemilik, peningkatan dana pihak ke tiga (DPK), peningkatan pembiayaan, pembuatan produk funding dan lending yang lebih bervariatif dengan margin dan bagi hasil yang lebih kompetitif
OPTIMALISASI PHYSICAL EVIDENCE DALAM MENINGKATKAN JUMLAH PENGUNJUNG DESA WISATA TANJUNGJAYA Anang Martoyo; Sudianto Sudianto; Roby Ahada; Annisa Fitri Anggraeni; Sutopo Sutopo
JURNAL MUHAMMADIYAH MANAJEMEN BISNIS Vol 3, No 2 (2022): Jurnal Muhammadiyah Manajemen Bisnis (JMMB)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jmmb.3.2.55-60

Abstract

Desa Tanjungjaya merupakan salah satu Desa Wisata di Kawasan Ekonomi Kreatif (KEK) Tanjung Lesung. Kondisi pandemi covid-19 menyebabkan jumlah pengunjung mengalami penurunan drastis dan keberadaan sarana prasarana kurang terawat. Kebijakan pemerintah dengan mengijinkan dibukanya kembali obyek-obyek wisata, perlu diimbangi dengan pengelolaan & optimalisasi sarana prasarananya (physical evidence). Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan sumber data berasal dari hasil observasi, survey, wawancara mendalam, dan informasi dari pejabat pengambil keputusan serta kajian literatur. Berdasarkan analisis situasi pemasaran obyek penelitian, maka dapat disimpulkan bahwa optimalisasi sarana prasarana yang dapat dilakukan oleh pengelola Desa Wisata Tanjungjaya adalah sebagai berikut: 1) mempermudah akses menuju lokasi wisata, 2) menjaga kebersihan & keamanan serta kelengkapan fasilitas pendukung berupa gedung, 3) Pengelolaan sarana prasarana Objek wisata pulau Liwungan, 4) Penyediaan ruang display & menambah outlet batik cikadu, 5) melengkapi & menambah fasilitas umum dan fasilitas sosial.
Pengaruh Leverage dan Profitabilitas Terhadap Agresivitas Pajak Bank Umum Konvensional yang Terdaftar di BEI Annisa Fitri Anggraeni; Deden Komar Priatna; Winna Roswinna; Novia Ayu Latifah; Roby Ahada
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3858

Abstract

Penghindaran pajak bisa legal dan ilegal. Cara legal adalah perencanaan pajak dan agresi pajak, dan cara ilegal adalah penghapusan pajak. Penelitian ini menguji pengaruh leverage dan profitabilitas terhadap agresivitas pajak. Populasi penelitian ini adalah 56 bank umum tradisional yang terdaftar di BEI, dan waktu penelitian sebelum dan sesudah wabah Covid-19 tahun 2019, 2020 dan 2021. Teknik pengambilan sampel yang digunakan adalah purpose sampling, dan sebanyak 31 bank umum tradisional dijadikan sampel. Analisis data bank umum dalam penelitian ini menggunakan Eviews versi 10 untuk analisis regresi data panel. Pengujian secara simultan menunjukkan bahwa variabel leverage dan profitabilitas berpengaruh terhadap insentif pajak. Tetapi partial leverage berpengaruh negatif dan tidak signifikan terhadap agresivitas pajak, sedangkan profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak.
FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENYERAPAN ANGGARAN DI BALAI BESAR KONSERVASI SDA JAWA BARAT Winna Roswinna; Annisa Fitri Anggraeni; Deden Komar Priatna; Nancy Monalisa; Roby Ahada
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3883

Abstract

The State Revenue and Expenditure Budget as an acceleration of budget implementation is needed to support sustainable national development programs by optimizing the role of state revenues and expenditures, especially Ministry/Institution revenue and spending on economic growth each year. A good understanding of the mechanisms for compiling Ministry/Institution budgets is very important to be understood by various parties, especially in the framework of achieving optimal work unit goals and functions. The aim of the study was to find out the condition of stakeholder participation in budgeting, the budget revision process and how these factors affect the effectiveness of budget spending at the West Java Natural Resources Conservation Center (BKSDA). The research methodology is descriptive quantitative using primary data collected from users of the West Java Province BKSDA budget for the period 2019 to 2021. The data collection method is questionnaire interviews. The results of the study show that some budgetary participation has a significant effect on the effectiveness of budget absorption, but partial budget revisions have no significant effect on the effectiveness of budget spending. Meanwhile, simultaneous budget participation and budget revision affect the effectiveness of budget absorption. The policy of participation in budget preparation and budget revision needs to be further enhanced by the BKSDA of West Java Province so that the achievement of the effectiveness of budget absorption can be more optimal Keyword: Participation, Revision, Budget Absorption Effectiveness
THE ERA OF CONNECTIVITY: THE ROLE OF EDUCATION IN SHAPING ADAPTIVE DIGITAL INTELLIGENCE Roby Ahada; Najamuddin Petta Solong; Novia Nelza; Al-Amin
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 1 (2024): April
Publisher : Pondok Pesantren Baitul Quran

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Abstract

The era of growing connectivity demands the role of education in shaping adaptive digital intelligence for students. This research uses the literature method to find findings on the role of education in shaping adaptive digital intelligence. The findings show the importance of education in helping students develop adaptability, creativity and critical thinking skills in the face of technological change. The integration of technology into the education curriculum is necessary to facilitate learning that supports the development of adaptive digital intelligence. In addition, the role of educators in integrating adaptive digital intelligence into daily learning practices includes guiding students in the effective use of technology, facilitating collaborative learning, and providing challenges in a digital context. The importance of creating a learning environment that supports adaptive digital intelligence is also an important finding in this study. Adequate technology facilities, collaboration between students in technology exploration, and support for experimentation and innovation are important factors in helping students face the era of connectivity. However, this study also provides an important note about expanding digital literacy to deal with digital risks such as cyberbullying and digital injustice.
BRAND EQUITY ON CONSUMER PURCHASING DECISIONS Roby Ahada; Irsyad Dhahri; Iyad Abdallah Al- Shreifeen
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 2 (2024): May
Publisher : Pondok Pesantren Baitul Quran

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Abstract

This study aims to examine the effect of brand equity on consumer purchasing decisions, focusing on various dimensions such as brand awareness, perceived quality, and brand loyalty in the context of consumer behavior. The research method carried out in this study uses the literature research method. The results showed that brand equity has a significant and positive influence on consumer purchasing decisions. Brand awareness proved to be a crucial starting point in the purchase decision process, attracting consumers' attention and making them more open to information about the product or service. Perceived quality was found to be an important factor influencing consumer expectations and satisfaction, which in turn influences purchasing decisions. Brand loyalty is reinforced by consistent positive experiences, contributing to repeat purchases and word-of-mouth recommendations, which increase the long-term value of the brand in a competitive market. The findings of this study underscore that brand equity is a critical element that shapes and influences consumer purchasing decisions. Investments in brand equity strategies that focus on building awareness, maintaining positive quality perceptions, and increasing consumer loyalty can help companies not only in attracting new customers but also in retaining existing customer groups. Therefore, strategic management of the elements of brand equity is the key to improving the competitiveness and sustainability of the company in a dynamic market.
Co-Authors Al-Amin Anang Martoyo Annisa Fitri Anggraeni Irsyad Dhahri Samad Iyad Abdallah Al- Shreifeen Komar Priatna, Deden Najamuddin Petta Solong Nancy Monalisa Novia Ayu Latifah Novia Nelza Siti Nuyati Sudianto Sudianto Sutopo Sutopo Winna Roswinna Zaenal Arief