Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Talent: Journal of Economics and Business Growth: Journal Management and Business
Mubarok, Akhmad Yasir
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Logistics Selection Using AHP and Super Decisions Software Mubarok, Akhmad Yasir; Ristiyaningsih, Ristiyaningsih; Purnamasari, Pupung
Talent: Journal of Economics and Business Vol. 2 No. 02 (2024): June 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/jeb.v2i02.393

Abstract

The current trend of companies is to hand over their Logistics activities to third parties, so that they can focus more on their fields. The choice of Logistics services is also very crucial for the company, because it determines the reputation of a company in the eyes of customers. This study aims to evaluate the decision to choose the best logistics service that is used to meet customer needs, especially in terms of shipping goods. To do this, the AHP (Analytical Hierarchy Process) method is used to make decisions on the use of Logistics based on predetermined criteria, namely Cost, Services, and Reliability. There are five alternatives that are taken, namely using their own fleet, using instant delivery services such as Grab Express and GoBox or using third party Logistics services such as Trimulya Logistics and Herona Express. In this study, the calculation process uses the tools of the Super Decisions Software. The results of this study indicate that the criteria that have the highest weight are Services with a value of 0.50536 and the alternative that has the highest weight is Trimulya Logistics with a value of 0.363531.
Analysis of Profitability, Leverage, and Company Size on Tax-Avoidance Mandasari, Pratika Intan; Mubarok, Akhmad Yasir; Dasman, Sunita; Syahwildan, Muhamad
Growth: Journal Management and Business Vol. 1 No. 01 (2023): Desember 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v1i01.163

Abstract

This study aims to determine the effect of profitability, leverage, and company size on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Taxes in Indonesia from year to year never reach the target, although in terms of nominal it has increased from year to year. The applicable tax collection in Indonesia is a self-assessment system, a system that requires taxpayers to calculate the amount of tax owed themselves. The weakness of this tax system is that it can lead to tax fraud and violations in the form of efforts to avoid or fight taxes (tax avoidance). The factors that cause companies to avoid paying taxes include: profitability, leverage and company size. This study uses a quantitative research approach, the type of secondary data obtained from the official website of the Indonesia Stock Exchange and the company concerned. Data analysis using descriptive analysis, panel data regression selection, followed by classical assumption test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method uses panel data regression analysis. The results show that profitability has a significant negative effect on tax avoidance, leverage has a significant effect on tax avoidance and company size has no effect on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period.
Profitability, Liquidity, and Company Size Ratios on Bond Ratings in Banking Companies Mubarok, Akhmad Yasir; Sapruwan, Muhamad; Dasman, Sunita; Khotimah, Khusnul; Arfa, Iqbal; Wiharti, Wiharti
Talent: Journal of Economics and Business Vol. 1 No. 01 (2023): December 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/jeb.v1i01.191

Abstract

Bond rating is an indicator of timeliness of payment of principal interest and bond payable. Previous research on the factor that affect bond rating still has some research gap, therefore it is necessary to re-examine the factor that affect bond rating. These studies aim to determine the effect of profitability, liquidity and firm size on bond rating in banking companies listed in IDX 2016- 2021. This type of research is quantitative research. The population used in the research are 37 banking companies listed on IDX 2016-2021. The sample collection technique used in this study is purposive sampling, wich resulted in 12 banking companies. The analysis technique used in this study was panel data analysis with the program Eviews 12. Based on the result of the study, it is shown that parallel, profitability and liquidity have no effect on bond rating, while company size have a positive significant.
Co-Authors Arfa, Iqbal khusnul khotimah Mandasari, Pratika Intan Muhamad Syahwildan Pupung Purnamasari Ristiyaningsih, Ristiyaningsih Sapruwan, Muhamad Sunita Dasman Wiharti, Wiharti