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<![CDATA[PENGARUH CITRA MEREK DAN KUALITAS PRODUK TERHADAP LOYALITAS KONSUMEN DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA SEPATU MEREK SKETCHERS) ]]>
<![CDATA[Dwi Danesty Deccasari]]>;
<![CDATA[Aminul amin]]>
<![CDATA[ Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 1 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 14. No.1 Maret 2021 ]]>
Publisher : <![CDATA[SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN ]]>
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<![CDATA[Abstract, This research aims to determine the direct influence between brand image and product quality on consumer loyalty through customer satisfaction as an intervening variable. The population used in this research were all consumers who buy and wear sketchers shoes in Malang. The total samples of 70 respondents using accidental sampling. Data analysis method using path analysis (path analysis). The results of this research indicate the coefficient of determination of multiple correlation (R2) is 0.813 or 81.3%, the remaining 18.7% is influenced by other independent variables not included in this study and F count = 129.467 at a significance level of 0.000 so that it can be concluded that the variables Free consisting of brand image (X1) and product quality (X2) has a significant effect on the dependent variable of satisfaction (Y).]]>
<![CDATA[PERAN GENDER SEBAGAI PEMODERASI ETIKA PROFESI, STANDAR AUDIT DAN OPINI ]]>
<![CDATA[Francisca Amaral Agho Go’o]]>;
<![CDATA[Aminul Amin]]>
<![CDATA[ Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 2 (2020): Oktober ]]>
Publisher : <![CDATA[STIE Malangkucecwara ]]>
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DOI: 10.35606/jabm.v27i2.666
<![CDATA[Tujuan penelitian ini menguji dan menganalisis pengaruh etika profesi dan standar audit terhadap opini audit serta gender sebagai pemoderasi sekaligus pembeda penerapan etika profesi.. Sampel penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Malang sebanyak 39 akuntan. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA) dan uji beda. Hasil penelitian menunjukkan bahwa terbukti ada pengaruh antara etika profesi, standar audit dan gender terhadap opini audit. Gender memoderasi pengaruh etika profesi terhadap opini audit. Lebih lanjut ditemukan bahwa terdapat perbedaan antara kelompok auditor pria dengan kelompok auditor wanita dalam hal penerapan etika profesi ketika melakukan audit. Ada indikasi bahwa auditor wanita lebih menerapkan etika profesi dalam melakukan audit.]]>
<![CDATA[STRATEGI AKUISISI: KAJIAN PERTIMBANGAN-PERTIMBANGAN STRATEGIS DALAM PENCAPAIAN KINERJA PASCA AKUISISI ]]>
<![CDATA[Aminul Amin]]>
<![CDATA[ Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 2 (2003): Oktober ]]>
Publisher : <![CDATA[STIE Malangkucecwara ]]>
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<![CDATA[Merjer dan akuisisi merupakan bentuk investasi bisnis yang memerlukan pertimbangan-pertimbangan stratregis dalam keputusannya. Secara umum keputusan akuisisi diarahkan untuk mencapai nilai sinergi, yaitu peningkatan competitiveness dan cash flow yang dihasilkan yang tidak dapat dicapai jika dilakukan oleh kedua perusahaan yang bergabung itu sendiri-sendiri. Namun demikian banyak lubang-lubang perangkap (synergy trap) yang melekat dalam akuisisi. Kajian-kajian terhadap sumber-sumber penciptaan nilai kinerja pasca akuisisi menjadi fokus penelitian ini dan variabel-variabel penting yang menarik dikaji adalah premium, keterkaitan bisnis, metode pembayaran, ukuran besar relatif. Sedangkan variabel kinerja pasca akuisisi diukur dari cumulative abnormal return (CAR). Pengamatan dilakukan dalam 5 windows yang dikelompokkan menjadi pengamatan atas kinerja jangka pendek dan kinerja jangka panjang. Adapun sampel penelitian adalah 39 perusahaan pengakuisisi (acquiring firms) yang melakukan akuisisi selama periode 1991-1996 di pasar modal Indonesia. Pengujian terhadap kinerja jangka pendek secara umum ditemukan hasil yang tidak konsisten, kecuali premium akuisisi sepanjang pengamatan secara konsisten berpengaruh negatif terhadap cumulative abnormal return (CAR). Dengan demikian semakin besar perbedaan harga perolehan dengan nilai buku akan semakin menurunkan kemakmuran pemegang saham perusahaan pengakuisisi. Pengujian terhadap kinerja jangka panjang secara umum ditemukan hasil yang relatif konsisten, kecuali keterkaitan bisnis pada periode 2 tahun. Berarti dalam jangka panjang pemegang saham telah mempertimbangkan berbagai informasi yang dimiliki termasuk pertimbangan-pertimbangan yang besifat strategis. Pada periode jangka pendek, akuisisi internal semakin memperkuat pengaruh premium akuisisi dan ukuran besar relatif terhadap kemakmuran pemegang saham (CAR), variabel-variabel lain ditemukan hasil yang tidak konsisten. Sedangkan periode jangka panjang, akuisisi internal memperlemah pengaruh premium akuisisi dan keterkaitan bisnis terhadap kemakmuran pemegang saham (CAR). Dengan masuknya variabel kontrol ini (akuisisi internal) menyebabkan pertimbangan-pertimbangan strategis (premium akuisisi dan keterkaitan bisnis) semakin kurang mendapat perhatian.]]>
<![CDATA[PKM PENGUSAHA TAHU SAYUR DAN KERIPIK TAHU KARANGREJO SELATAN DESA PURWOREJO KECAMATAN DONOMULYO KABUPATEN MALANG ]]>
<![CDATA[Aminul Amin]]>;
<![CDATA[Marli Marli]]>
<![CDATA[ Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 6 No 2 (2019): JURNAL PENGABDIAN KEPADA MASYARAKAT 2019 ]]>
Publisher : <![CDATA[Publisher UPT P2M Politeknik Negeri Malang ]]>
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<![CDATA[The purpose of the partners in establishing a tofu and tofu chip business is to increase family income and open up employment opportunities for the surrounding community because in the South Malang area most residents only rely on livelihoods from gardens that during the dry season cannot generate income. Besides partner regions, there are high poverty levels. Even though tofu suppliers in the market are abundant, there are still many gaps to reap the benefits of making tofu. Problems faced by partners related to the production process are tofu cooking equipment that has a small capacity, an inadequate production table, a manual tofu shredder, a small capacity frying device and very limited knowledge of bookkeeping and business management. The Community Partnership Program (PKM) is expected to be able to solve the problems faced by partners so that it will create a more efficient and more efficient tofu and vegetable tofu business so that in the future it can strengthen the national economy.]]>
<![CDATA[PEMBINAAN ROHANI DAN MOTIVASI BERWIRAUSAHA BAGI ANAK YATIM DAN DHUAFA PADA BULAN MUHARRAM BERSAMA LAZIS SABILILLAH MALANG ]]>
<![CDATA[Yuyuk Liana]]>;
<![CDATA[Dyah Aruning Puspita]]>;
<![CDATA[Hanif Mauludin]]>;
<![CDATA[Aminul Amin]]>;
<![CDATA[Evi Maria]]>;
<![CDATA[Bunyamin]]>;
<![CDATA[Siti Munfaqiroh]]>
<![CDATA[ Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 8 No 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021 ]]>
Publisher : <![CDATA[Publisher UPT P2M Politeknik Negeri Malang ]]>
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DOI: 10.33795/jabdimas.v8i1.115
<![CDATA[Muharram month is the month for Muslims to maximize their practice by sharing with others. For this reason, the service team of STIE Malangkucecwara together with Lazis Sabilillah Malang carried out spiritual activities with the theme of the meaning of Muharram as well as providing entrepreneurial motivation for orphans and poor people in the Sabilillah mosque area of Malang. This activity is at the same time providing compensation as a give away for orphans and dhuahas. This activity is expected to make the month of Muharram more meaningful and meaningful by making them happy and encouraging them to rise.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI ]]>
<![CDATA[Aminul Amin]]>;
<![CDATA[Sarah Octaviani]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien ]]>
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DOI: 10.34308/eqien.v11i1.743
<![CDATA[This study aims to examine the effect of corporate social responsibility and profitability on tax aggressiveness with firm size as a moderating variable. In this study, there are two independent variables, namely corporate social responsibility(X1) and profitability (X2). The dependent variable in this study is tax aggressiveness (Y). The moderating variable in this study is company size (X3). The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2019 as many as 144 companies. The method used is purposive sampling and obtained as many as 66 companies as samples. The hypothesis in this study was tested using SPSS. The results of this study indicate that 1) corporate social responsibility has no effect on tax aggressiveness 2) profitability has no effect on tax aggressiveness 3) company size has a negative effect on tax aggressiveness 4) company size is unable to moderate the influence betweencorporate social responsibility on tax aggressiveness 5) company size is able to moderate the effect of profitability on tax aggressiveness.]]>
<![CDATA[Optimalisasi Lahan Terbuka Hijau Melalui Penanaman Tanaman Hijau Dan Bunga Hias ]]>
<![CDATA[Bunyamin Bunyamin]]>;
<![CDATA[Siti Munfaqiroh]]>;
<![CDATA[Yuyuk Liana]]>;
<![CDATA[Hanif Mauludin]]>;
<![CDATA[Evi Maria]]>;
<![CDATA[Dyah Aruning Puspita]]>;
<![CDATA[Aminul Amin]]>;
<![CDATA[Edi Sudiarto]]>;
<![CDATA[Rina Irawati]]>;
<![CDATA[Irawan Budi Prasetyo]]>;
<![CDATA[Agussalim Andriansyah]]>
<![CDATA[ Jurnal ABM Mengabdi Vol 9 No 2 (2022): Desember ]]>
Publisher : <![CDATA[STIE Malangkucecwara ]]>
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DOI: 10.31966/jam.v9i2.1122
<![CDATA[Community service activities are a collaboration between STIE Malangkuҁeҁwara Malang and the Sabililah Polyclinic, Malang City. The form of this activity is the use of open land around the Sabililah Polyclinic, Malang City by planting various green plants and various kinds of flowers. The results of the activities of planting green plants and ornamental flowers and pots can provide a beautiful, cool, and beautiful environment for the Sabilillah Polyclinic so that visitors and employees feel more comfortable]]>
<![CDATA[The Effect of Profitability, Company Size, and Tunneling Incentive on Tax Avoidance with Transfer Pricing as a Moderating Variable ]]>
<![CDATA[Roji Rohmani]]>;
<![CDATA[Aminul Amin]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v12i3.856
<![CDATA[Tax avoidance is one of the ways carried out by taxpayers as an effort to reduce the burden of taxes paid legally by utilizing the gray area of taxes. However, in 2020 state losses reached Rp. 68.7 trillion due to tax avoidance. This study aims to examine the effect of profitability, company size, and tunneling incentives on tax avoidance with transfer pricing as a moderation. The research population is manufacturing companies listed on the IDX in 2019-2021. The research sample was 29 companies, selected using the purposive sampling method. This research is a quantitative study using Moderated Regression Analysis (MRA). The results of this study show that profitability, tunneling incentives and transfer pricing have a positive effect on tax avoidance. The size of the company has no effect on tax avoidance. Transfer pricing has been shown to moderate the effect of profitability and company size on tax avoidance, while in the tunneling incentive variable, transfer pricing has not been shown to moderate the effect of the tunnelling incentive variable on tax avoidance.]]>
<![CDATA[ANALISIS KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Edi Sudiarto]]>;
<![CDATA[Aminul Amin]]>;
<![CDATA[Dewi Kinanti Sabaneno]]>
<![CDATA[ Jurnal Manajemen Dirgantara Vol 15 No 2 (2022): Jurnal Manajemen Dirgantara, Desember 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Teknologi Kedirgantaraan ]]>
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DOI: 10.56521/manajemen-dirgantara.v15i2.768
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Institusional dan ukuran perusahaan terhadap tax avoidance dengan Kinerja keuangan sebagai variabel Intervening. Penelitian ini berfokus pada perusahaan sektor finance yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018. Metode pemilihan sampel yang digunakan adalah purposive sampling dengan sampel sebanyak 40 perusahaan selama periode 1 tahun. Metode analisis yang digunakan untuk pengujian adalah Kuantitatif kausalitas. Pengujian dilakukan dengan menggunakan software SmartPLS 3.2.8. Hasil pengujian secara parsial menunjukan variabel Kepemilikan Institusional tidak berpengaruh terhadap tax avoidance. Variabel Ukuran perusahaan berpengaruh positif terhadap tax avoidance. Variabel kinerja keuangan berpengaruh positif terhadap tax avoidance. Variabel Kepemilikan Institusional berpengaruh positif terhadap kinerja keuangan. Variabel Ukuran perusahaan berpengaruh negative terhadap kinerja keuangan. Variabel Kinerja Keuangan mampu memediasi pengaruh variabel kepemilikan institusional terhadap tax avoidance. Dan Variabel Kinerja Keuangan mampu memediasi pengaruh variabel ukuran perusahaan terhadap tax avoidance. Berdasarkan hasil Koefisien determinasi (R²) menunjukan masing-masing nilai dari variabel kinerja keuangan dan tax avoidance sebesar 0,516 dan 0,566 artinya bahwa variabel kepemilikan institusional dan ukuran perusahaan mempengaruhi variabel kinerja keuangan sebesar 51,6% dan tax avoidance sebesar 56,6% dan sisanya dipengaruhi oleh faktor lainnya yang diluar penelitian ini.]]>
<![CDATA[PERAN GENDER DEWAN DIREKSI SEBAGAI PEMODERASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Maria Apriliuni Yeni Mali]]>;
<![CDATA[Aminul Amin]]>
<![CDATA[ JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 7 No. 2 (2021): JURNAL SOSIAL EKONOMI DAN HUMANIORA ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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<![CDATA[This study was conducted with the aim of testing and analyzing the effect of corporate social responsibility, financial performance with the gender of the board of directors as a moderating variable. This study uses a quantitative research type, the research sample used is a mining company listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period as many as 12 companies. The analytical method used is Moderated Regression Analysis (MRA) using the Statistical Package for the Social Sciences (SPSS). The results obtained from this study are that corporate social responsibility has a significant effect on interest in use, board gender has a significant effect on financial performance. Based on the results of the Moderated Regression Analysis (MRA) test, the gender of the board does not moderate the effect of corporate social responsibility and financial performance.]]>
