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All Journal JURNAL RELASI STIE MANDALA JEMBER International Journal of Social Science and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat IPTEKS MBA: Journal of Management and Business Aplication Jurnal Terapan Manajemen dan Bisnis JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat (JPM) Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat

Muhaimin Dimyati

Institut Teknologi Dan Sains Mandala

Author-ID : 2802870

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences

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IPTEK BAGI MASYARAKAT (IB.M) WIRAUSAHA BARU PEMUDA KARANG TARUNA DI DESA SANENREJO KECAMATAN TEMPUREJO KAB. JEMBER Dimyati, Muhaimin; Sari, Nurshadrina Kartika
Jurnal Pengabdian Masyarakat IPTEKS Vol 1, No 2 (2015): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Youth clubs are a group of youths in the village which was formed by the Ministry of Social operationally implemented by social services. Youth activity was limited to a positive use of leisure time such as recreation, sports, arts, scouting (scouts), religious education (teaching) and others for orphans, school dropouts, and no school. Currently, Youth has conducted various activities, in an effort to contribute to address the problem of Social Welfare, especially facing young people in their environment. In addition, the dropout rate increased in number every year. Unemployment in East Java reached 4.33% in 2013 increased by 0.21% compared to 2012. The village Sanenrejo a remote village forest edge Betiri Meru national park is about 42 km from the city with most of the damaged roads. In this village, in addition to many children dropping out of school, there are also many migrant workers and trafficking victims. Because employment in the village are very limited, just as forest farmers and farm workers, many people who become migrant workers abroad. Even though it is a remote area, motorists in the village Sanenrejo more and require treatment. In this village there are a field in front of the village hall which is used for recreation village park in the afternoon. With such conditions, it was attempted to take advantage of opportunities and opportunities to develop youth activities youth village Sanenrejo, who had only sporting activities and social, will be developed sector of Economical Productive which help create jobs for the unemployed and young school dropouts , by developing new entrepreneurship workshops and a food court. To achieve the expected outcomes, the methods of implementation are used, among other things: management and technical training, apprenticeship, mentoring, and monitoring and evaluation. Specifically required expertise in the field of mechanical engineering. It can be obtained from the UPT Latihan Kerja Disnakertrans Prop Jatim in Jember. There was also support from Jember Mandala STIE P3M performance that have earned awards from Kopertis Region VII East Java for his achievements in managing the Research and Community Service every year from 2008 to 2015.

THE PROFESIONALISM IMPROVEMENTS OF CATHOLIC RELIGIOUS TEACHERS IN JEMBER Sutadi, Petrus Amat; Widagdo, Suwognyo; Dimyati, Muhaimin
International Journal of Social Science and Business Vol 3, No 4 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i4.21663

The quality of teacher, one that can be seen from the professionalism of the teacher. The professionalism of the Catholic religious teachers in Jember can be measured from four factors, such as: trainings, teaching experience, school facilities and the quality of supervisions. Based on the explanation above, the formulation of the problem in teaching, teaching experience, school facilities and the quality of supervision in improving the professionalism of the Catholic religious teachers in Jember. This study aims to examine whether there are influences from trainings, teaching experience, school facilities and quality of supervision in improving the professionalism of the Catholic religious teachers in Jember. The population of this study was Catholic religious teachers in Jember. In this study, researchers will use total sampling. In this study, the researcher sample samples of 30 Catholic religious teachers as respondents, because this study uses multiple linear regression analysis of SPSS version 16 application. Based on data analysis shows that the training has a dominantly significant effect on the professionalism of the improvement of Catholic religious teachers in Jember. Whereas teaching experience, school facilities and infrastructures. and quality of supervision gives a not-yet-dominantly effective improvement to the professionalism of Catholic religious teachers in Jember.

Application of Customer Relationship Marketing Towards Customer Loyalty Through Trust in Bank Ade Permana, Angga; Firdaus, Muhammad; Dimyati, Muhaimin
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Customer relationship marketing as a strategy to build good relationships with customers in the long run by combining the ability to respond directly and to serve customers with high interaction. The purpose of this study is whether customer relationship marketing influences customer loyalty through trust, directly or indirectly. The sampling technique that researchers took was Nonprobability sampling and using purposive sampling. The type of research method used in this research is path analysis, t-test, determination R2 . The path analysis results show that the variable component of customer relationship marketing which includes commitment and conflict handling has a significant direct relationship to trust and loyalty while communication does not have a negative influence or a negative effect on customer trust or loyalty

WORKING CAPITAL TURNOVER, OPERATIONAL COST RATIO, AND INVENTORY TURNOVER ON COMPANY PERFORMANCE Eka Pratama, Ajeng; Dimyati, Muhaimin; Eka Pratiwi, Yanna
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study aims to determine the effect of working capital turnover, operational cost ratio, inventory turnover on the performance of UD. Firmansyah. The data used are the financial statements for the period 2015-2018. The data obtained were analyzed using multiple linear regression. The number of samples used was 48 samples. Partially the results show that working capital turnover and inventory turnover do not have a significant effect on company performance, while the ratio of operating costs has a significant effect on company performance. Meanwhile, simultaneously the research shows that working capital turnover, operational cost ratio, and inventory turnover have a significant effect on company performance. The coefficient of determination in this study is 0.165, which means that 16.5% of the company's performance can be explained by working capital turnover, operational cost ratio, and inventory turnover variables. At the same time, the remaining 83.5% is explained by other factors not included in this study.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Food and Beverage Stock Exchange of Thailand Periode Tahun 2015-2019 ) Arofatul Jannah; Muhaimin Dimyati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i2.533

This study aims to analyze Company Size, Institutional Ownership, Executive Character, Sales Growth, and Profitability against Tax Avoidance with leverage as an intervening variable. The data used are financial reports (annual reports) during 2015 - 2019. The sample method used in this study is purposive sampling. The entire sample consists of 10 food and beverage companies listed on the Thailand Stock Exchange. The analysis tool used was SPSS 23.0. Hypothesis testing is using Path Analysis and Sobel Test. The results showed that Institutional Ownership (X2), Executive Character (X3) and Sales Growth (X4), showed a direct influence on Leverage (Z). Meanwhile, the variable Company Size (X1) and Profitability (X5) shows an indirect effect on Leverage (Z). Company Size (X1) and Leverage (Z) show a direct effect on Tax Avoidance (Y). Meanwhile, the variables of Institutional Ownership (X2), Executive Character (X3), Sales Growth (X4), and Profitability (X5) show an indirect effect on Tax Avoidance (Y). Based on the Sobel Leverage (Z) test, it is unable to become an intervening variable between Company Size (X1), Institutional Ownership (X2), Executive Character (X3), Sales Growth (X4), and Profitability (X5) on Tax Avoidance (Y).

The Effect Of Competency, Independence, Ethics Auditor And Professionalism To The Audit Quality And Emotional Intelligence As A Variable Of Moderation Yeni Kumalasari; Muhaimin Dimyati; Ratih Rachmawati
ABM : International Journal of Administration, Business and Management Vol 1 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v1i1.383

This study aims to determine the competence, independence, ethics of auditors and professionalism on audit quality and emotional intelligence as a moderation variable. (1) To obtain empirical evidence and analyze about the influence of competence, independence, auditor ethics, professionalism simultaneously on audit quality. (2) To obtain empirical evidence and analyze about the influence of competence, independence, auditor ethics, partially on audit quality. (3) To obtain empirical evidence and analyze the effect of emotional intelligence on the relationship between competence, independence, auditor ethics, professionalism on audit quality. This study uses moderate regression analysis method using SPSS Windows 22. The results in this study indicate that Competence has no effect on audit quality, Independence has an effect on audit quality, Auditor Ethics does not affect audit quality and Professionalism does not affect audit quality, Emotional Intelligence Relationship between Competence, Independence, Auditor Ethics and Professionalism to Quality audit. An independent auditor will provide a tangible assessment of the financial statements, without any burden to any party, so the resulting judgment will reflect the actual conditions of the client being examined. Keywords: Auditor Ethics, Professionalism, Emotional Intelligence, Audit Quality

The Application of CAPM As A Basis For Determining The Return Level, Risk To Determine The Efficient Stock Group On Companies Listed On Indonesia Stock Exchange Anastasya Dyah Puspita; Muhaimin Dimyati; Ratih Rachmawati
ABM : International Journal of Administration, Business and Management Vol 1 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v1i1.385

Along with the increasing interest of the public to invest in the capital market, the analytical ability of an investor is needed in determining investment options. CAPM is a balance model that describes the relationship between risk and returns where risk is measured using beta. This research was conducted on food and baverage company period 2013-2016. The analytical method used is descriptive statistics. The results showed that there was a positive or linear relationship between expected rate of return and systematic risk. There are 4 shares with negative individual return. From 14 companies, there are 8 shares that include the efficient stock groups: AISA, CEKA, INDF, PSDN, SKBM, SKLT, STTP, ULTJ. 6 shares that include inefficient stock groups are: ALTO, DLTA, ICBP, MLBI, MYOR, ROTI. An efficient share is a stock with an individual rate of return higher than the expected rate of return The investment decision taken is to buy the stock efficiently (undervalued) and hold it and then sell back when the prices rise. For the inefficien shares (overvalue) is to sell the stock before the price goes down. Keywords: CAPM, return, risk, beta

The Influence of Differences in Income Tax Rules on Income Tax Growth in the Private Tax Taxes and Acceptance of Tax Income in the Office of Jember Pratama Tax Service Mrenda Ayu Setyowati; Muhaimin Dimyati; Wiwik Fitrianingsih
ABM : International Journal of Administration, Business and Management Vol 2 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v2i1.390

The purpose of this study was to determine the different effects of changes in Non-Taxable Income (PTKP) regulations on the growth rate of the number of Individual Taxpayers (WPOP) and income tax article 21 (PPh 21) in the Jember KPP. The data used in this study are secondary data collected from KPP Pratama Jember period 2008-2018. Data processing methods using Descriptive Statistics, Analysis Of Variance (ANOVA) and Multivariate Analysis Of Variance (MANOVA) with SPSS analysis tool version 20. The results of the study show that there are different effects of changes in Non-Taxable Income (PTKP) significantly impacting the growth rate Personal Taxpayers (WPOP) because the rate of growth is increasing and the level of income tax article 21 (PPh 21) because the amount of revenue is increasing. Keywords: PTKP, WPOP, Income Tax 21.

THE EFFECT OF SERVICE QUALITY ON KIOSK OWNER SATISFACTION AT THE TRADE SERVICE (PASAR CANDIPURO) Vicky Andika Prahemas; Muhammad Firdaus; Muhaimin Dimyati
ABM : International Journal of Administration, Business and Management Vol 3 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v3i1.537

Broadly speaking, this study aims to determine the Effect of Licensing Service Quality Dimensions on Kiosk Owner Satisfaction at the Trade Service (Case Study at Candipuro Market, Lumajang Regency), this type of research is qualitative research, the sample in this study was 75 respondents, respondents in collecting this data is the owner of a kiosk at Candipuro Market, Lumajang Regency, the method of simple regression analysis, and the analytical method used in this study is descriptive analysis and multiple regression analysis. The research method used in this research is multiple linear regression, t test, f test and the coefficient of determination R2. The results of the research show that partially the assurance and empathy variables have no partial effect on the satisfaction of the kiosk owner at Candipuro market, this can be seen from the significant probability of the assurance and empathy variables. While the variables that have a significant effect are tangible, reliability, and responsiveness. So that the variable of Kiosk owner satisfaction is partially influenced by tangible, reliability and responsiveness (Ha is accepted and Ho is rejected). Keywords: Tangible Service Quality, Empathy, Responsiveness, Reliability and Assurance Kiosk Owner Satisfaction

PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DI PERUSAHAAN KEUANGAN St. Nur Fadilah; Lia Rachmawati; Muhaimin Dimyati
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5709

This study aims to examine and analyze the effect of the audit committee, independent board of commissioners, and capital intensity on tax avoidance as measured by the Cash Effective Tax Rate (CETR). The population used in this study are financial companies listed on the Indonesia Stock Exchange during 2015 to 2019. The analysis techniques used in this research are classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis test. The results showed that partially the audit committee and independent board of commissioners had an effect on tax avoidance, while capital intensity had no effect on tax avoidance. Simultaneously, it shows that the audit committee, independent board of commissioners, and capital intensity have an effect on tax avoidance.

Co-Authors Ade Permana, Angga Agus Dedi Mustofa Agustin HP, Agustin Ahmad Sauqi Ajeng Eka Pratama Alfiatin Alfiatin Anastasya Dyah Puspita Arofatul Jannah Danang Wikan Carito Devi Indah Permatasari Eka Pratama, Ajeng Eka Pratiwi, Yanna Hary Sulaksono Imam Suroso Istichomah Istichomah Mrenda Ayu Setyowati Muchamad Taufiq Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muzakki Hidayat Nanda Widaninggar Nanda Widaninggar Noviansyah Rizal Nur Fadilah Nurma Yunita Nurma Yunita Nurshadrina Kartika Sari Nury Yasien Rachmatullah Petrus Amat Sutadi Ponang Undaghi T Rachmawati, Lia Ratih Rakhmawati Ratna Wijayanti Daniar Paramita Rini Ekowati Siti Isriyah Nurul Aini St. Nur Fadilah Supardi Supardi Supardi Supardi Supardi Supardi Sutadi, Petrus Amat Suwignnyo Widagdo Suwignyo Widagdo, Suwignyo Suwognyo Widagdo Taufiqqurachman Ummu Hanik Vicky Andika Prahemas Widagdo, Suwognyo Wiwik Fitria Ningsih Yanna Eka Pratiwi Yeni Kumalasari Yulianto - Yuniorita Indah Handayani Zainollah Zainollah Zainollah Zainollah Zainul Ulum

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