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All Journal Owner : Riset dan Jurnal Akuntansi Oeconomicus Journal of Economics Tamalanrea: Journal of Government and Development
Akbar , Taufik
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Impact of social enterprise in West Java using the Platform Usaha Sosial (PLUS) database Fathurahman, Alif Zidan; Akbar , Taufik; Rachmawati, Tutik
Tamalanrea: Journal of Government and Development (JGD) Vol. 1 No. 2 (2024): AGUSTUS 2024
Publisher : Department of Government Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69816/jgd.v1i2.35975

Abstract

West Java is the province with the largest population in Indonesia, which is the basis for identifying social enterprises by sector. This research aims to uncover the social enterprise sectors developing in West Java and their impacts. This research uses a qualitative approach with the main data obtained through the PLUS database. The results show three main sectors with the highest number of social enterprises. The creative economy sector took the top spot with 19 social enterprises, which emerged in response to various social problems. The technology sector came in second with 12 social enterprises, which developed due to the need for digitalization in various areas of West Java. Meanwhile, with 11 social enterprises, the environmental energy sector developed in response to various environmental problems and low public awareness of environmental issues. The presence of social enterprises in West Java has a significant impact on three main aspects, namely social, economic, and environmental. This research emphasizes the importance of social enterprises in facing social and environmental challenges and their role in local economic development.
Struktur Modal, Profitabilitas, dan Nilai Perusahaan: Studi Moderasi Oleh Keputusan Investasi dan Kebijakan Dividen Widyadhana, Ezar; Akbar , Taufik
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2896

Abstract

In a competitive business landscape, increasing corporate value becomes crucial. Previous studies has not extensively analyzed the simultaneous moderating roles of investment decisions and its payout procedures, particularly in non- financial businesses within the BISNIS 27 index. Therefore, The present research seeks at analyzing the impact of both capital layout and profitability of the firm’s value influenced by investment decisions and dividend policy. Using the quantitative strategy, secondary Information gathered from accounting records among non-bank business entities in BISNIS 27 index for the period 2022-2024 were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results showed that the equity structure (DER) had a significant positive effect on firm value (PBV), while profitability (ROA) did not have a direct significant influence. Investment decisions (PER) are proven to Highly moderate the influence Structure of capital and the profitability with company priorities, strengthening the relationship. Conversely, Governance of dividends (DPR) does not moderating on profitability, but it can moderate capital structure. Simultaneously, the regression model is significant, explaining 25.8% of the variation in firm value. This insight points out how crucial to debt management and strategic investment in shaping corporate value.
THE INFLUENCE OF MACROECONOMIC VARIABLES ON THE HUMAN DEVELOPMENT INDEX: EVIDANCE FROM MADURA ISLAND Budi Prasasti, Karari; Akbar , Taufik; aditama putra mukti wibawa, Wahyu
OECONOMICUS Journal of Economics Vol. 10 No. 1 (2025): (December) edisi 19
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

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Abstract

The Human Development Index (HDI) is an important parameter for assessing the extent to which inclusive and equitable development has been achieved, both at the national and regional levels. Madura, an archipelago consisting of four districts, namely Bangakalan, Sampang, Pamekasan, and Sumenep, is an integral part of East Java Province. This study analyzes economic variables, including economic growth, unemployment rates, and poverty, which affect the Human Development Index on Madura Island. The data in this study is panel data from four regencies on Madura Island from 2020 to 2024. The data analysis used in this study is panel analysis. The data used in this study is secondary data sourced from the Central Statistics Agency (BPS). The results of the analysis show that the variables of poverty and unemployment have a significant effect on the Human Development Index variable on Madura Island. Meanwhile, the economic growth variable has no significant effect on the Human Development Index on Madura Island. Therefore, the district governments in Madura must focus more on eradicating poverty and unemployment in order to improve the Human Development Index in their regions
Co-Authors Aditama Putra Mukti Wibawa, Wahyu Fathurahman, Alif Zidan Prasasti, Karari Budi Tutik Rachmawati Widyadhana, Ezar