Articles
<![CDATA[Government Investment: Review of Regional Revenue and Central Government Allocation Funds for Regional Development ]]>
<![CDATA[Mas Nur Mukmin]]>;
<![CDATA[Indra Cahya Kusuma]]>;
<![CDATA[Farizka Susandra]]>;
<![CDATA[Noprizal Dharmawan]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 3 No 4 (2020): November 2020 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v3i4.1206
<![CDATA[Purpose: This study aims to examine the role of regional and central government through general allocation funds in making capital expenditures oriented to public services. The research conducts in the West Java Province, Indonesia by analyzing the financial reports of the local government of Bogor City, Depok City and Bekasi City for 10 years, from 2008 to 2018. Design/methodology/approach: Hypothesis testing carries out using multiple linear regression. Findings: This research succeeds in revealing that regional autonomy in managing regional revenue increased the government capital spending. The involvement of the central government also plays an important role in regional development through general allocation funds. Research limitations/implications: This shows that local governments are still very dependent on the availability of funds to meet public needs. Practical implications: Economic aspects in investment decisions could not be fully applies, especially considering the rate of return on investment. So that with the available funds, the government still prioritizes social and cultural aspects in performing public services through capital expenditures. Originality/value: The research explored the unrevealed value from technical financial report aspects that affect the government investment. Paper type: Research paper.]]>
<![CDATA[Tax Compliance: Sanction and Awareness Perspective of Motor and Car Owners in Indonesia ]]>
<![CDATA[Mas Nur Mukmin]]>;
<![CDATA[Siti Zuwariah]]>;
<![CDATA[Indra Cahya Kusuma]]>
<![CDATA[ Indonesian Journal of Social Research (IJSR) Vol 2 No 2 (2020): Indonesian Journal of Social Research (IJSR) ]]>
Publisher : <![CDATA[Universitas Djuanda ]]>
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DOI: 10.30997/ijsr.v2i2.55
<![CDATA[The low awareness of motor vehicle taxpayers in Indonesia is in contrast to the motor vehicle tax revenue in the Bogor regency, which always exceeds the target. This study aims to reveal this phenomenon by involving the awareness variable and tax sanctions on taxpayer compliance. This study uses quantitative methods to 400 motor vehicle taxpayers. Research shows that tax awareness and sanctions have a significant effect on taxpayer compliance. This research has also succeeded in revealing that the determination of the target of motor vehicle tax revenue in the Bogor regency is appropriate.]]>
<![CDATA[Competitive Advantages Based on Market Orientation and Innovation ]]>
<![CDATA[Yulianingsih]]>;
<![CDATA[Palahudin Palahudin]]>;
<![CDATA[Masnur Mukmin]]>
<![CDATA[ Indonesian Journal of Social Research (IJSR) Vol 3 No 1 (2021): Indonesian Journal of Social Research (IJSR) ]]>
Publisher : <![CDATA[Universitas Djuanda ]]>
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DOI: 10.30997/ijsr.v2i3.83
<![CDATA[The research objective was to determine the effect of market orientation and innovation on competitive advantage. This research is field research on bag artisans in Bojong Rangkas Village, Ciampea District, Bogor Regency. The population of the study was 150 bag craftsmen using the Slovin formula and obtained a sample of 60 respondents. Distribution of questionnaires using an accidental sampling technique. Data analysis carried out; (1) test the research instruments in the form of validity and reliability tests; (2) classic assumption tests in the form of normality, multicollinearity, and heteroscedasticity tests. After the data fulfills all the classical assumptions, then multiple linear regression analysis, determination test, t-test, and F test are carried out. The research findings show that market orientation and innovation have a positive effect on competitive advantage in the bag craftsmen of Bojong Rangkas village, Ciampea district. The managerial implication of the research results is to increase the competitive advantage of the Bojong Rangkas bag artisans; attention to market orientation and innovation are important things that must be done. As for how to improve market orientation and innovation, the bag craftsmen must be oriented towards consumer desire and satisfaction.]]>
<![CDATA[Policy Strategy of Business Profit (SHU) Through Business Volume Using Number of Members and Capital ]]>
<![CDATA[Tini Kartini]]>;
<![CDATA[Danu Suryani]]>;
<![CDATA[Herdiyana]]>;
<![CDATA[Masnur Mukmin]]>
<![CDATA[ Indonesian Journal of Social Research (IJSR) Vol 3 No 1 (2021): Indonesian Journal of Social Research (IJSR) ]]>
Publisher : <![CDATA[Universitas Djuanda ]]>
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DOI: 10.30997/ijsr.v3i1.99
<![CDATA[This study aims to examine the effect of the number of members and own capital on business volume and SHU, as well as the SHU policy strategy. The research method used is an explanatory survey with the type of verification research. While the sampling technique used purposive sampling in order to obtain 12 KPRI PKPRI members according to predetermined criteria. The analysis technique uses path analysis supported by quantitative and qualitative data. The quantitative data used is in the form of the Annual Member Meeting (RAT) report book for the 2015-2019 period. The results showed that the direct effect of the number of members on business volume had no positive and significant effect. The direct effect of own capital on business volume had a positive and significant effect. The direct effect of the amount on SHU has a negative and significant effect. The direct effect of own capital on SHU has a positive and significant effect. The direct effect of business volume on SHU has a positive and significant effect. The indirect effect of the number of members on SHU through business volume has a positive and significant effect. The indirect effect of own capital on SHU through business volume has a positive and significant effect. Total determinants for the first and second models, namely 43.70% and 62.80% of the overall model which can explain the effect of exogenous variables on endogenous variables. Meanwhile, the remaining 56.30% and 37.20% were influenced by other factors not examined. This study aims to examine the effect of the number of members and own capital on business volume and SHU, as well as the SHU policy strategy. The research method used is an explanatory survey with the type of verification research. While the sampling technique used purposive sampling in order to obtain 12 KPRI PKPRI members according to predetermined criteria. The analysis technique uses path analysis supported by quantitative and qualitative data. The quantitative data used is in the form of the Annual Member Meeting (RAT) report book for the 2015-2019 period. The results showed that the direct effect of the number of members on business volume had no positive and significant effect. The direct effect of own capital on business volume had a positive and significant effect. The direct effect of the amount on SHU has a negative and significant effect. The direct effect of own capital on SHU has a positive and significant effect. The direct effect of business volume on SHU has a positive and significant effect. The indirect effect of the number of members on SHU through business volume has a positive and significant effect. The indirect effect of own capital on SHU through business volume has a positive and significant effect. Total determinants for the first and second models, namely 43.70% and 62.80% of the overall model which can explain the effect of exogenous variables on endogenous variables. Meanwhile, the remaining 56.30% and 37.20% were influenced by other factors not examined.]]>
<![CDATA[EFISIENSI PASAR SAHAM SYARIAH DI INDONESIA BERDASARKAN PENGUMUMAN PERUBAHAN KOMPOSISI SAHAM DI JAKARTA ISLAMIC INDEX (JII) ]]>
<![CDATA[Mas Nur Mukmin]]>
<![CDATA[ Jurnal Sosial Humaniora Vol. 6 No. 1 (2015) ]]>
Publisher : <![CDATA[Universitas Djuanda Bogor ]]>
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DOI: 10.30997/jsh.v6i1.494
<![CDATA[Penelitian ini bertujuan untuk mengetahui kandungan informasi dan efisiensi pasar saham syariah di Indonesia berdasarkan pengumuman perubahan komposisi saham di Jakarta Islamic Index (JII). penelitian ini dilakukan kepada saham-saham yang termasuk ke dalam indeks dan yang keluar dari indeks. Penelitian ini menggunakan metode studi peristiwa (event study). Periode jendela dilakukan selama tujuh hari (t-3 sampai t+3). Hasil penelitian ini mendukung signalling theory. Tidak terdapat abnormal return di sekitar periode peristiwa bagi saham yang termasuk ke dalam indeks. Abnormal return negatif terjadi disekitar periode peristiwa bagi saham yang keluar dari indeks. Hasil penelitian ini menunjukkan bahwa pasar saham syariah di Indonesia termasuk ke dalam pasar efisien bentuk setengah kuat berdasarkan pengumuman perubahan komposisi saham di JII.]]>
<![CDATA[ANALISIS PENGARUH ORIENTASI KEWIRAUSAHAAN DAN PASAR SERTA INOVASI TERHADAP KINERJA EKONOMI PRODUKTIF KELOMPOK USAHA BBERSAMA (UEP KUBe) DI KOTA BUKITTINGGI SUMATRA BARAT ]]>
<![CDATA[Irwan Ch]]>;
<![CDATA[Titiek Tjahja Andari]]>;
<![CDATA[Mas Nur Mukmin]]>
<![CDATA[ Jurnal Sosial Humaniora Vol. 11 No. 1 (2020): APRIL ]]>
Publisher : <![CDATA[Universitas Djuanda Bogor ]]>
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DOI: 10.30997/jsh.v11i1.2159
<![CDATA[Usaha Mikro Kecil dan Menengah memberikan kontribusi yang besar terhadap perekonomian Indonesia, baik dari sisi jumlah unit usaha, penyerapan tenaga kerja dan kontribusi terhadap Produk Domestik Bruto (PDB), salah satu bentuknya adalah Usaha Ekonomi Produktif Kelompok Usaha Bersama (UEP KUBe). Adapun tujuan penelitian ini untuk menganalisis dan memahami pengaruh pemasaran kewirausahaan (Orientasi Kewirausahaan dan Orientasi Pasar Serta Inovasi) terhadap Kinerja Keuangan dengan menggunakan teknik analisis data SEM (Stuctural Equition Model). Hasil penelitian menunjukkan bahwa pemasaran kewirausahaan yang terdiri dari Orientasi Kewirausahaan, Orientasi Pasar dan Inovasi berpengaruh signifikan kepada Kinerja Keuangan Usaha Ekonomi Produktif Kelompok Usaha Bersama (UEP KUBe). Untuk Orientasi Kewirausahaan dan Orientasi Pasar pengaruhnya positif dalam meningkatkan Kinerja Keuangan. Adapun Inovasi mempunyai pengaruh negatif terhadap Kinerja Keuangan, hal ini disebabkan Usaha Ekonomi Produktif Kelompok Usaha Bersama (UEP KUBe) ini merupakan Usaha Mikro Kecil, sedangkan inovasi membutuhkan biaya, yang tentunya akan berpengaruh negatif terhadap Kinerja Keuangan (terutama untuk jangka pendek).]]>
<![CDATA[PINJAMAN ONLINE: PENGETAHUAN, TABUNGAN, ASURANSI, DAN INVESTASI ]]>
<![CDATA[Mas Nur Mukmin]]>;
<![CDATA[Mustika Masnuneh]]>;
<![CDATA[Warizal]]>;
<![CDATA[Irwan Ch]]>
<![CDATA[ Jurnal Sosial Humaniora Vol. 12 No. 2 (2021): OKTOBER ]]>
Publisher : <![CDATA[Universitas Djuanda Bogor ]]>
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DOI: 10.30997/jsh.v12i2.4683
<![CDATA[Dampak literasi keuangan yang rendah terhadap risiko penggunaan layanan pinjaman online sangatlah signifikan. Perkembangan teknologi layanan teknologi keuangan yang begitu pesat, tidak sejalan dengan tingkat pengetahuan, tabungan, asuransi, dan investasi para penggunanya. Penelitian ini bertujuan untuk mengungkap dimensi literasi keuangan para pengguna layanan pinjaman online pada kategori usia 19 sampai dengan 34 tahun. Metode yang digunakan adalah deskriptif kuantitatif dengan menggunakan data primer pada pengguna layanan pinjaman online di Kota Bogor. Hasil penelitian menungjukkan bahwa para pengguna layanan pinjaman online memiliki tingkat literasi keuangan yang tergolong tinggi. Sedikit pengguna layanan pinjaman online yang berpenghasilan lebih dari 5 juta rupiah per bulan. Perluasan objek penelitian dan jumlah responden dapat dilakukan pada penelitian serupa dimasa yang akan datang.]]>
<![CDATA[EFISIENSI PASAR SAHAM SYARIAH DI INDONESIA BERDASARKAN PENGUMUMAN PERUBAHAN KOMPOSISI SAHAMDI JAKARTA ISLAMIC INDEX (JII) ]]>
<![CDATA[Mas Nur Mukmin]]>;
<![CDATA[Hermi Hermi]]>
<![CDATA[ Jurnal Magister Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jmat.v2i1.4943
<![CDATA[This research is aim to figure out the information content and market efficiency of syariah stock exchange in Indonesia based on the announcement of the change of stock composition in Jakarta Islamic Index (JII). This research is addressed to the included and excluded stocks. This research use event study method. The window event last for seven days (t-3 to t+3).The result support signalling theory. There’s no abnormal return around the window event for the included stocks. Negative abnormal return exist for the excluded stocks. The result also showed that JII is an efficient market in a semi-strong form based on the announcement of the JII stock composition change.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage dan Pertumbuhan Perusahaan terhadap kebijakan dividen pada perusahaan jasa sektor keuangan periode 2014-2018 (studi kasus di bursa efek Indonesia) ]]>
<![CDATA[Miftahudin]]>;
<![CDATA[Andy Lasmana]]>;
<![CDATA[Mas Nur Mukmin]]>
<![CDATA[ KARIMAH TAUHID Vol. 1 No. 6 (2022): Karimah Tauhid ]]>
Publisher : <![CDATA[Universitas Djuanda ]]>
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DOI: 10.30997/karimahtauhid.v1i6.7126
<![CDATA[Kebijakan dividen merupakan suatu keputusan apakah laba yang diperoleh akan dibagikan dalam bentuk dividen atau akan ditahan dalam bentuk laba ditahan. Faktor yang dapat mempengaruhi kebijakan dividen salah satunya adalah Profitabilitas, Leverage dan Pertumbuhan Perusahaan. Objek penelitian ini yaitu perusahaan jasa sektor keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018 dengan menganalisis laporan keuangan tahunan. Populasi penelitian ini yaitu perusahaan jasa sektor keuangan dengan total 86 perusahaan. Sampel yang digunakan adalah 27 perusahaan dengan menggunakan metode purposive sampling. Metode penelitian yang digunakan adalah metode kuantitatif dan analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan Profitabilitas, Leverage dan Pertumbuhan Perusahaan berpengaruh secara simultan terhadap kebijakan dividen, sedangkan secara parsial Profitabilitas berpengaruh positif sigifikan terhadap kebijakan dividen sedangkan Leverage dan Pertumbuhan Perusahaan berpengaruh negatif signifikan terhadap kebijakan dividen. Kata Kunci: Profitabilitas, Leverage dan Pertumbuhan Perusahaan, Kebijakan Dividen, Regresi.]]>
<![CDATA[Analisis Pengendalian Internal Terhadap Piutang Usaha pada PT. Bahagia Jaya Sejahtera Bogor ]]>
<![CDATA[An Nisa Fitriyani]]>;
<![CDATA[Mas Nur Mukmin]]>;
<![CDATA[Susy Hambani]]>
<![CDATA[ KARIMAH TAUHID Vol. 1 No. 3 (2022): Karimah Tauhid ]]>
Publisher : <![CDATA[Universitas Djuanda ]]>
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DOI: 10.30997/karimahtauhid.v1i3.7876
<![CDATA[Maksud dilaksanakan penelitian ini yaitu untuk menganalisis pengendalian internal terhadap piutang usaha. Objek pada penelitian ini ialah PT. Bahagia Jaya Sejahtera. Pengolahan dan analisis data dilakukan dengan menggunakan dtata kualitatif dan analisis deskriptif. Metode pengumpulan data yang digunakan ialah data primer dan sekunder. Hasil penelitian menunjukan bahwa penerapan sistem akuntansi piutang usaha yang diterapkan di PT. Bahagia Jaya Sejahtera dalam pelaksanaannya berjalan dengan baik serta efektif dan penerapan pengendalian internal yang diterapkan di PT. Bahagia Sejahtera menurut COSO atas piutang usaha dalam beberapa komponen seperti lingkungan pengendalian, pemahaman risiko kegiatan pengawasan dan pemantauan dalam pelaksanaanya sudah berjalan cukup baik. Namun, dalam komponen informasi dan komunikasi masih dalam kategori tidak sesuai.]]>
