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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Penelitian Ekonomi dan Bisnis JCES (Journal of Character Education Society) Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Creative Student Research Amal: Jurnal Ekonomi Syariah Journal of Business Management and Economic Development Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Student Research Journal
Moeljono Moeljono
Universitas Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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PERAN SIZE DALAM MEMODERASI PENGARUH PROFITABILITAS, INVESMENT OPPOURTUNITY COST DAN LEVERAGE TERHADAP KEBIJAKAN DEVIDEN Moeljono Moeljono; Nasron Alfianto
Jurnal Ekonomi dan Bisnis Vol 21, No 1 (2020): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.21.1.26-50

Abstract

This study aims to determine the effect of profitability, investment opportunity set (IOS), and leverage to dividend policy with moderated size. This study was conducted because there are several previous studies that show that the results of his research there are inconsistencies.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). The method of determining the sample is done by purposive sampling method, and based on predetermined criteria, the sample amount is 190 sample of manufacturing company during 2009-2018 period.The analysis technique used is multiple linear regression analysis. To knowthe variable size as a moderate variable or not tested interaction ModeratedReggresion Analysis (MRA).The results show that profitability and leverage are not able to influence thecompany's dividend policy. The dividend policy is influenced by the investment opportunity set (IOS). Size is not able to moderate the effect ofprofitability, investment opportunity set (IOS) and leverage to dividend policy.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Moeljono Moeljono
Jurnal Penelitian Ekonomi dan Bisnis Vol 5, No 1 (2020): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v5i1.2645

Abstract

This study aimed to analyze the influence of ROA, Leverage, size, tax loss carry forwards, institutional ownership, and the risk companies against tac avoidance. Tax avoidance is a dependent variable in this study. Tax avoidance is measured by effective cash rate (CETR). The independent variables studied were ROA, Leverage, size of the company, tax loss carryforwards, institutional ownership, and the risk companies. This study using purposive sampling method with a sample 30 companies losted in the Indonesia Stock Exchange in 2011–2018. Data analysis was performed with the classical assumption and hypothesis testig with multiple linier regression method. The results of this study indicate that the ROA, Leverage, size, tax loss carry forwards, institutional ownership, and the risk companies significant negative effect on tax avoidance..Keywords: Return On Assets (ROA); Leverage; Size Of The Company; Tax Loss Carryforwards; Institutional Ownership; The Risk CompaniesPenelitian ini bertujuan untuk menganalisis pengaruh ROA, leverage, ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional, dan risiko perusahaan terhadap penghindaran pajak. Penghindaran pajak merupakan variabel dependen dalam penelitian ini. Penghindaran pajak diukur dengan ROA, leverage, ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional, dan risiko perusahaan. Penelitian ini menggunakan metodepurposive sampling dengan sampel 30 perusahaan manufaktur yang terdaftar di BEI pada tahun 2011 – 2018. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa ROA, leverage ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional dan risiko perusahaan tidak berpengaruh terhadap penghindaran pajak.Kata Kunci: ROA; Leverage; Ukuran Perusahaan; Kompensasi Rugi Fiskal; Kepemilikan Institusional; Risiko Perusahaan
PELATIHAN PENERAPAN KEBIJAKAN PUBLIK BAGI APARATUR DESA DI DESA TEGALARUM KECAMATAN MRANGGEN KABUPATEN DEMAK PROVINSI JAWA TENGAH Moeljono Moeljono; Williyanto Kartiko Kusumo
JCES (Journal of Character Education Society) Vol 3, No 1 (2020): Januari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.152 KB) | DOI: 10.31764/jces.v3i1.1547

Abstract

Abstrak: Diharapkan melalui kegiatan ini akan mendorong kecakapan aparatur desa dalam pengambilam keputusan publik dengan mengedepankan skala prioritas keputusan yang diambil. Tujuan dari pengabdian masyarakat adalah memberikan pelatihan penerapan pengambilan kebijakan publik dalam meningkatkan kapasitas aparatur pemerintahan desa. Metode kegiatan digunakan Participatory Learning and Action. Kegiatan dilakukan dengan menekankan pada kegiatan ceramah, diskusi, curah pendapat yang dilakukan secara interaktif dengan anggota kelompok dan dilanjutkan dengan aksi atau kegiatan riil yang relevan dengan materi pelatihan. Hasil kegiatan pengabdian masyarakat berjalan sesuai dengan rencana yang telah ditetapkan, peserta memilki respon dan antusias terhadap pelatihan dan tercipta perubahan pengetahuan, sikap dan keterampilan dalam pengambilan kepusan kebijakan publik.Abstract: It is expected that these activities will encourage proficiency in the village officials to prioritize public decision making decisions priorities. The purpose of this public service activities is to provide training implementation of public policy making in improving the capacity of government personnel village. The method used is activity Participatory Learning and Action. This activity is carried out with an emphasis on activities of lectures, discussions, brainstorming performed interactively with members of the group and continued with the action or real activities relevant to the training materials. The results of community service activities run in accordance with a predetermined plan, the public has an enthusiastic response and to training and create changes in knowledge, attitudes and skills in making public policy.
Keputusan Keuangan Memoderasi Pengaruh Struktur Kepemilikan Institusional terhadap Praktik Penghindaran Pajak Moeljono Moeljono
Jurnal Ekonomi dan Bisnis Vol 24, No 1 (2023): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.24.1.1-13

Abstract

This study aims to analyze the effect of the company's institutional ownership structure on tax avoidance practices and the existence of financial decisions (investment decisions, funding decisions and dividend policies) as moderating variables for the interaction of the influence between the company's institutional ownership structure on tax avoidance practices. The subjects of this research were manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection used the purposive sampling method and obtained 30 companies that meet the criteria. The data used were secondary data from financial reports and annual reports, while the data analysis techniques used are descriptive statistical analysis and multiple regression analysis. The moderation test used MRA (Moderating Regression Analysis) using SPSS 26. The results showed that the company's institutional ownership did not affect tax avoidance practices. Furthermore, testing using the MRA shows that financial decisions as moderating variables (investment decisions, funding decisions and dividend policies) are not able to strengthen the effect of corporate institutional ownership on tax avoidance.
Pelatihan Sistem Perencanaan Produksi Pada Nelayan Rumput Laut di Kota Semarang Moeljono Moeljono
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 2 (2023): April : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i2.695

Abstract

Permasalahan yang dihadapi oleh nelayan budidaya rumput laut saat ini adalah pengetahuan dan kemampuan mengolah produk rumput laut dari pra dan pasca panen. Umumnya masyarakat cenderung untuk menjual rumput laut dalam bentuk kering yang kurang memiliki nilai tambah secara ekonomis. Melalui program Pengabdian ini diharapkan masyarakat dapat mengembangkan produk hasil rumput laut sehingga menghasilkan nilai ekonomis yang lebih tinggi. Pada kegiatan ini dilaksanakan kegiatan pendampingan kepada nelayan budidaya rumput laut di Kelurahan Mangkang, Kota Semarang dalam bentuk pelatihan System Perencanaan Produksi rumput laut agar didapatkan keuntungan yang maksimal. Pada kegiatan ini dilakukan pelatihan System Perencanaan Produksi, dengan metode Participatory Action Research (PAR), pelatihan sederhana mencoba system produksi dengan membuat diagram alur, agar pada saat proses produksi dapat berjalan dengan benar dan procedural dengan meminimalisasi kerusakan pada rumput laut. Agar keuntungan nelayan dapat berlipat. Hasil yang dicapai adalah masyarakat paham akan prosedur flowchart tersebut namun kesulitan dalam menginteprestasikan.
Implementasi Sirkulasi Penyimpanan pada Gudang Obat Distribusi Farmasi PT. Bharadah Sakti Erissa Asrindita; Moeljono Moeljono
Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i3.1693

Abstract

Storage is an activity of storing and maintaining by placing drugs received in a place that is considered safe from theft and physical disturbances that can damage the quality of drugs. Pharmaceutical Wholesalers are companies in the form of legal entities that have permits for the procurement, storage, distribution of drugs or materials in large quantities in accordance with statutory provisions (Permenkes, 2011). Using primary data sources and secondary data. This study aims to determine the implementation of storage circulation in drug warehouses in pharmaceutical distribution companies at PT. Bharadah Sakti Semarang. The data collection method was carried out through interviews, observation, and documentation at the PT. Bharadah Sakti Semarang. The observation results obtained indicate that the management of drug supplies in warehouses uses the Economic Order Quantity (EOQ) method.
Survival Strategy and Efforts to Increase Sales in Small and Medium Enterprises in The Culinary Sector Dwi Febry Sulistiati; Moeljono Moeljono
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.44

Abstract

This study aims to identify the level of sales at Omah Sate Tlogo Berkah. Efforts to increase sales at Omah Sate Tlogo Berkah. Knowing strategies to increase sales at Omah Sate Tlogo Berkah. Approach using qualitative methods. The purpose of this study is to get a real picture of the strategy used by Omah Sate Tlogo Berkah. The results of the study also show that there are supporting factors for the application of the marketing mix to the sales of Omah Sate Tlogo Berkah, and the supporting factors are capital, labor, raw materials, marketing and culture. While the inhibiting factors for the application of the marketing mix to the sale of Omah Sate Tlogo Berkah are the lack of people's purchasing power. The conclusion from this study is that Omah Sate Tlogo Berkah has implemented a marketing mix strategy using the 4P variables, namely product, price, place, and promotion, which is able to increase sales volume at Omah Sate Tlogo Berkah.
Implementasi Program Keselamatan dan Kesehatan Kerja Pada Pegawai PT PLN UP3 Semarang Dwi Wijayanti; Maria Augustine Graciafernandy; Moeljono Moeljono
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 4 (2023): AGUSTUS : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i4.140

Abstract

This study aims to analyze and describe the Occupational Safety and Health (K3) program implemented by PDKB PT. PLN (Persero) UP3 Semarang. The program is an effort to create a healthy and safe work environment, so as to reduce the number of work accidents or negligence which result in demotivation and work productivity deficiencies.This research is descriptive qualitative research. By taking respondents from several sources who are considered worthy of being research sources. The results of the research are that the program for implementing work safety and occupational health (K3) is carried out optimally so as to minimize the occurrence of occupational hazard risks including the availability of health clinics, medical examinations, K3 training and the use of Personal Protective Equipment. This OSH program still addresses some of the obstacles encountered which may affect the implementation of Occupational Safety and Health, namely they are still being discovered, so there is a need for a more intense understanding in applying the training program.
Implementasi Strategi Pemasaran Produk Lampu Led Pada Pt. Inti Trada Elektro Semarang Novi Bella Safitri; Maria Augustine Graciafernandy; Moeljono Moeljono
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.139

Abstract

This study aims to analyze the marketing strategy implemented. The marketing strategy is a series of plans as a joint tool to achieve the long-term goals set by the company. The marketing strategy provides direction for each company to control all aspects in order to achieve the company's goals in meeting consumer demands and needs. This research is a qualitative descriptive research. By taking respondents from several sources who are considered appropriate to become resource persons for research. The research results are that the location research has implemented a marketing promotion strategy to increase sales turnover. Sales promotions that are utilized include Personal selling, Sales Promotion and Direct Marketing. The problems faced by the company resulted in fluctuations in sales targets, lack of promotional media aimed at providing information on ongoing promotions and high costs for promotions aimed at increasing consumer brand awareness.
Prosedur Manajemen Arsip pada Divisi Penjualan PT. Astra Motor Center Semarang Sigit Kamseno; Moeljono Moeljono
Student Research Journal Vol. 1 No. 3 (2023): Juni : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i3.299

Abstract

Archives as memory centers are documents that are very important as evidence of activities or transactions. The purpose of this research is that the writer knows the archive management process that exists at PT. Astra Motor Center Semarang. The research method used is descriptive qualitative method, with data collection techniques through field observations, interviews, and literature study. The results of this study resulted in a record management process at PT. Astra Motor Center Semarang is not running well. It can be concluded that at PT. Astra Motor Center Semarang in carrying out archive management is still not in accordance with the SOP that applies to the company.
Co-Authors Dwi Febry Sulistiati Dwi Wijayanti Erissa Asrindita Maria Augustine Graciafernandy Mohammad H. Holle Nasron Alfianto Novi Bella Safitri Sigit Kamseno Williyanto Kartiko Kusumo