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All Journal International Journal of Economics, Business and Innovation Research Jurnal Pengabdian Masyarakat Manage Atestasi : Jurnal Ilmiah Akuntansi
Muhammad Bayu
Universitas Muhammadiyah Berau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Liquidity, Solvency, and Eco-Efficiency with Profitability and Dividend Policy as a Moderator on Firm Value Mursyidin Mursyidin; Hwihanus Hwihanus; Muhammad Bayu; Darmono Darmono; Djupiansyah Ganie
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

This article aims to explain the effect of liquidity, solvency, and eco-efficiency on profitability and how dividend policy weakens or strengthens the value of the company. This research is a literature study model with a qualitative approach, while the type of research used is library research. The company value is a measure of investors' interest in investing their capital, and the value of the company is reflected in how much the company implements disclosure of financial statements and social and environmental programs and attaches importance to the welfare of shareholders. Firm value can be viewed through the company's ability to manage debt and provide benefits to the environment, which can affect the level of company value. Companies must evaluate their business activities to maintain and increase profits because repeated losses will affect market confidence or investor decisions about the company.
Investment, Absorption of Manpower and Government Expenditure on Regional Original Income and Economic Growth Dandy Ahmad Drajat; Hwihanus Hwihanus; Muhammad Bayu; Darmono Darmono
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Literature study aims to analyze and determine the effect of direct and indirect effects of investment, employment and government spending on local revenue and economic growth. The results of literature studies from various journals found that: investment in local revenue and economic growth. In addition, employment also contributes positively to local revenue and economic growth. Meanwhile, government expenditure has varying effects depending on the type of expenditure observed. Government spending on infrastructure and human resource development has had a significant positive impact.
Emotional Intelligence And Spiritual Intelligence On Employee Performance With Organizational Commitment As An Intervening Variable And Moderated By Islamic Spiritual Intelligence Using The Systematic Literature Review Method Febry Rosady; Hwihanus Hwihanus; Muhammad Bayu; Darmono Darmono
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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This study aims to evaluate the effect of emotional and spiritual intelligence on employee performance with organizational commitment as an intervening variable, as well as Islamic spiritual intelligence as a moderating variable. It is important to conduct in-depth empirical research to test the assumptions and confirm the relationship between emotional intelligence, spiritual intelligence, employee performance, organizational commitment, and moderation of Islamic spiritual intelligence. The methodology in this study is a systematic literature review (SLR). As for research methods such as survey studies or experimental research can be used to test hypotheses and perform statistical analysis as well as a deeper understanding of the relationship between KE, KS, employee performance, organizational commitment,
The Role of Investment, Infrastructure, Migration of Employment Opportunities; Study Literature Review Rustam Rustam; Hwihanus Hwihanus; Muhammad Bayu; Darmono Darmono
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Labor problems are not only micro-scale problems but have macro-scale coverage. Because labor problems if not touched with the right policy will lead to conflict: both horizontal conflict and vertical conflict. High unemployment rates can create problems at the social and economic levels. So this research aims to examine how the role of investment variables, and other control variables in providing influence on employment opportunities aimed at community welfare. The methodology/approach in this research uses a descriptive approach, which is focused on secondary data sources. Secondary data is collected through books, newspapers, journals, articles, and government websites. The results show that the variables that affect the level of community welfare through employment opportunities are economic growth, investment, infrastructure, education, migration. In particular, in increasing employment opportunities, the government has an important role in opening policy taps that are able to improve the welfare of its people through employment opportunities. Meanwhile, wages have a negative relationship in influencing employment opportunities.
Implementasi pada aplikasi Simonting dan Sipades dalam bentuk BKP Proyek Desa Universitas Muhammadiyah Jember: Simonting dan Sipades Dwi Cahyono; Muhammad Bayu; Nadhif Qotrunnada; Devita Eka Lestari
Jurnal Pengabdian Masyarakat Manage Vol. 4 No. 01 (2023): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v4i01.327

Abstract

Stunting adalah kondisi gagal tumbuh pada anak balita akibat kekurangan gizi kronis terutama pada 1.000 Hari Pertama Kehidupan. Kondisi gagal tumbuh pada anak balita disebabkan oleh kurangnya asupan gizi dalam waktu lama serta terjadinya infeksi berulang, dan kedua faktor penyebab ini dipengaruhi oleh pola asuh yang tidak memadai terutama dalam 1.000 HPK. Kabupaten Jember hingga akhir tahun 2020 menunjukkan angka stunting cukup tinggi dikisaran 37,94%, ini jauh di atas rata rata nasional, dan Provinsi Jawa Timur. Indikator angka stunting menjadi bagian penting untuk mengukur Sumber Daya Manusia berkualitas yang berdaya saing yang kemudian di aplikasikan pada Aplikasi Simonting. Sedangkan pada sistem aplikasi pengelolaan aset desa atau disebut SIPADES 2.0 merupakan aplikasi yang resmi dari Pemerintah Indonesia yang menjadi kewenangan oleh Direktorat Jenderal Bina Pemerintahan Desa Kementrian Dalam Negeri untuk digunakan oleh seluruh Pemerintah Desa dalam pengelolaan aset desa sesuai peraturan perundang-undangan yang berlaku. Pemerintah berupaya untuk memudahkan perangkat desa terkait dengan pengelolaan aset yang transparan dan akuntabel melalui Sistem Pengelolaan Aset Desa yang melakukan pencatatan administrasi aset tetap desa mulai dari merencanakan pembelian aset tetap hingga kodefikasi dan labelisasi aset tetap yang dimiliki.
Analysis of Tax Impact on Employee Retention in the Hospitality Industry Darmono Darmono; Muhammad Su’un; Muhammad Bayu; Mursyidin Mursyidin; Badriah Sappewali
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.934

Abstract

This qualitative research investigates the intricate relationship between taxation policies and employee retention within the hospitality industry. Employing a systematic literature review, the study examines the impact of tax incentives and management strategies on employee satisfaction and organizational practices. Through rigorous data collection and thematic analysis, key findings emerge, revealing the nuanced dynamics at play. The research underscores the significance of tax incentives in fostering employee loyalty and commitment, albeit contingent upon organizational culture, industry-specific factors, and perceived fairness. Additionally, it highlights the challenges posed by compliance costs and the ethical dilemmas associated with aggressive tax planning. The study contributes to a deeper understanding of the complex interplay between taxation policies, organizational responses, and employee outcomes, offering insights for both academia and industry practitioners.  
Co-Authors - Hwihanus Badriah Sappewali Dandy Ahmad Drajat DARMONO Devita Eka Lestari Djupiansyah Ganie DWI CAHYONO Febry Rosady Muhammad Su’un Mursyidin Mursyidin Nadhif Qotrunnada Rustam Rustam