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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Akuntansi dan Perpajakan Jurnal Dinamika Ekonomi dan Bisnis Journal of Dedicators Community Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Management and Entrepreneurship Research EKSYA: Jurnal Ekonomi Syariah Jurnal Rekognisi Akuntansi (JRA) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Ilmiah Cano Ekonomos Jurnal Rekognisi Ekonomi Islam (JREI)
Aminnudin, Moch.
Fakultas Ekonomi Dan Bisnis Unisnu Jepara
Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mechanical Engineering Public Health Social Sciences

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Peningkatan Kepatuhan Wajib Pajak melalui Penerapan Sistem e-filling yang Dimoderasi oleh Pemahaman Internet Aminudin, Moch; Ali, Ali; Subadriyah, Subadriyah
BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i1.5405

Abstract

Taxes are the largest source of state revenue that has many roles. Until 2017 taxes can contribute 85.6% of state revenues. The level of taxpayer compliance in Indonesia is quite alarming and continues to decline, in 2011 taxpayer compliance could reach 97.2%, but in 2014 it fell to 91.6%, and again in 2015 only 82%. The purpose of this study was to determine the effect of the implementation of the efilling system on taxpayer compliance and to know the relationship between the application of e-filling systems and taxpayer compliance which was moderated by internet understanding. The initial step as the main basis of research is by collecting data. Primary data obtained from the distribution of questionnaires. All taxpayers registered with the Tax Office as the study population. Determination of the sample was obtained by the Slovin formula so that 100 respondents were obtained. The analysis method uses simple linear regression and the Moderated Regression Analysis (MRA) method. The results obtained are that the application of e-filling system has a significant effect on taxpayer compliance and internet understanding is able to moderate the relationship between the application of e-filling systems to taxpayer compliance.
PENINGKATAN KINERJA USAHA MELALUI ANALISIS NET PROFIT MARGIN(NPM) Moch Aminnudin; Hamdi Sari Maryoni
EKSYA : Jurnal Ekonomi Syariah Vol 3 No 1 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v3i1.767

Abstract

This study aims to determine the increase in business performance through the analysis of Net Profit Margin (NPM) in Siti Snack's business. The research method used is a research method with quantitative analysis which tries to show the measurement of financial performance through NPM ratio analysis. The data used are secondary data originating from the financial statements of Siti Snack's business as the research sample for 2019. Based on the results of research and analysis of the financial performance assessment data of the "Siti Snack" NPM business, it can be seen that the values ​​produced each year fluctuate, if the value of the performance of this profitability indicator is compared with the average performance of the industry, the performance in 2019 to 2021 is found on average. the average is only 2.03% according to the standards imposed by Bank Indonesia, the financial performance of the institution is below standard. This can be caused by the tight business competition that occurs in the Jepara region, especially the snack food sector, and the Covid-19 virus factor that has hit Jepara for the last 2 years.
Motivation as An Intervening Variables Influence Competency on the Performance of Cooperative Managers Eko Nur Fu'ad; Moch. Aminnudin
Journal of Management and Entrepreneurship Research Vol. 1 No. 2 (2020)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jmer.2020.12.01.2-11

Abstract

Objective: This paper discussed the importance of competence and work motivation, and analysed the effect of these two variables on performance. Research Design & Methods: This research sought to understand more about the manager’s performance of microfinance institutions (cooperatives), so the selected sample was cooperative managers. The data collected from 88 questionnaires were analysed using PLS-SEM with SMART-PLS software. Findings: Competence has a significant effect on motivation and manager performance, motivation has a significant effect on performance, motivation as an intervening variable on the effect of competence on performance. Implications & Recommendations: Work motivation is a more influential factor than competence on performance, so the activity that must be done to improve performance is to improve work motivation. Subsequent research carried out in other industries or with a larger sample size for generalization purposes. Contribution & Value Added: The main contribution of this research is that to increase work motivation, it can be done by requiring employees to always improve their past performance for the better.
IbM USAHA TOKO TRADISIONAL DAN UNIT PERTOKOAN KOPERASI DI KABUPATEN JEPARA Aida - Nahar; Moch - Aminnudin
Journal of Dedicators Community Vol 6, No 1 (2022)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdc.v6i1.1671

Abstract

The presence of modern stores has led to the climate of unfair competition harmful traditional stores. The existence of a minimarket can turn off 20-50 small grocery stores, while a supermarket can be lethal up to 200 grocery stores, while hypermarkets and 500 grocery stores. minimarket establishment, in a radius of 500 meters will result in a decline in income of up to 57.92 percent. At a radius of 1 km to 30 percent. Defeat competing with traditional stores because of low competitiveness. This situation experienced by both partners, traditional shop "Darul Ulum" and Toko Abdul Khamid.These service activities seek to address the problem of lack of competitiveness in the form of partners, and exacerbated by the low-performance service standards for record-keeping and accounting system is still manual. Therefore, the outcome of devotion is a solution to the problem. Such as 1) program to improve competitiveness, 2) development of accounting information systems. The approach used is a method of interactive participation, in which both partners will play a role in the analysis process for planning activities and the strengthening of internal organization.The method of implementation program to improve competitiveness, carried out in phases: 1) a SWOT Analysis, 2) Guarantee of perception and deal program, 3) Modernization store, 4) Training service standards, 5) Training governance and SOP, 6) creation of SOP shops, 7 ) Implementation and mentoring. Program information systems development shops, stages: 1) analysis of requirements and design of information systems, 2) identification and preparation of database product items and members or prospective members, 3) Making accounting software, 4) Application of accounting information systems, 5) training information system accounting, 6) special units of cooperative stores, to disseminate the members, administrators and managers of cooperatives, 7) Implementation and facilitation of the use of the system. As quality assurance efforts in the implementation of each of the partners will be accompanied by two students.
Faktor–Faktor Yang Mempengaruhi Penerimaan Pajak Reklame Di Kabupaten Jepara Risti Rahayu Pangestuti; Moch Aminnudin
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 2 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i2.1185

Abstract

Pajak reklame adalah salah satu pajak daerah dan salah satu sumber pendapatan asli daerah. Semakin banyak pemasangan reklame maka pendapatan pajak reklame akan meningkat dan PАD Kabupaten Jepara juga meningkat. Tujuan penelitian ini untuk melihаt potensi pajak reklame yang ada di  Jepara serta mengetahui fаktor apa yang berpengaruh dalam penerimaan pajak reklame. Penelitian ini adalah penelitian kuantitatif. Sampel penelitian ini adalah 60 data dari BPS dan BPKАD tahun 2012 -2016. Teknik analisis data menggunakan metode regresi linier berganda.Berdasarkan hasil pengujian, menunjukkan bahwa Jumlah Penduduk, Jumlаh Industri, PDRB dan Pertumbuhan Ekonomi secara bersama mempunyai pengaruh positif dan signifikan terhadap Pajak Reklame di Kabupаten Jepara. Secara parsial Jumlah Penduduk mempunyai pengaruh yang positif dan tidak signifikan terhadap Pajak Reklame di Kabupаten Jepara. Jumlah Industri mempunyai pengaruh yang positif dan signifikan terhadap Pajak Reklame di Kabupaten Jepara. PDRB mempunyai pengaruh yang positif dan signifikan terhadap Pajak Reklame di Kabupaten Jepara. Pertumbuhan Ekonomi mempunyai pengaruh yang positif dan signifikan terhadap Pajak Reklame di Kabupaten Jepara.
UPAYA PENINGKATAN KINERJA PEMASARAN DENGAN FAKTOR LINGKUNGAN SEBAGAI VARIABEL MODERAT Moch. Aminnudin
Jurnal Dinamika Ekonomi & Bisnis Vol 11, No 2 (2014)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v11i2.211

Abstract

AbstrakKeberhasilan   perusahaan   untuk    meningkatkan   kinerjanya tergantung    dari    dua    faktor    yaitu    orientasi    kewirausahaan    dan kemampuannya dalam menyusun program-program pemasaran yang kreatif. Orientasi wirausaha, program pemasaran, dan lingkungan tampaknya telah menjadi satu kesatuan yang tidak terpisahkan. Ketiganya dipandang sebagai faktor yang mempengaruhi upaya perusahaan untuk meningkatkan kinerja pemasarannya. Penelitian ini mengambil sampel 62 pemilik UMKM patung dan ukir di Sentra Industri Mulyoharjo Jepara, dengan menggunakan teknik purposive sampling. Pengumpulan data dilakukan dengan teknik kuesioner secara personal yang kemudian dianalisis dengan menggunakan The Structural Equation Modelling (SEM). Hasil pengujian hipotesis diperoleh dukungan positif dan signifikan yang memperkuat konsep yang menyatakan bahwa peningkatan kinerja pemasaran dipengaruhi oleh orientasi wirausaha dan kreativitas program pemasaran. Peningkatan kinerja pemasaran dipengaruhi oleh orintasi wirausaha dan kreativitas program pemasaran yang dimoderasi oleh faktor lingkungan. AbstractThe success of a company to improve its performance depends on two factors: the entrepreneurial orientation and the ability to prepare the programs of creative marketing. Entrepreneurial orientation, marketing programs, and the environment seems to be integral and  inseparable. Those are seen as factors that affect the company's efforts to improve the marketing. This study took 62 sample of sculpture and carving UMKM (small micro medium enterprises) owners in Industrial Center Mulyoharjo Jepara by using purposive sampling technique. The data collection was done by using a personal questionnaire. Then it was analyzed using the Structural Equation Modeling (SEM). The results of hypothesis testing was obtaining the positive and significant support that reinforce the concept of marketing performance improvement is influenced by the entrepreneurial orientation and marketing program creativities. This improvement is moderated by environmental factors.
Inovasi Packaging dan Marketing Produk UMKM Rumah Sehat Barokah di Desa Bantrung, Kecamatan Batealit, Kabupaten Jepara Faif Nafif; Pratiwi Puspaningsih; Novia Goning Larasati; Siska Andriani; Linka Rahma Suci; Moch Aminnudin; Jumaiyah Jumaiyah
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 5, No 2 (2022): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v5i2.2909

Abstract

Kegiatan pengabdian pada masyarakat (PKM), dilaksanakan pada desa yang membutuhkan yaitu Bantrung, Batealit, Jepara. Kegiatan ini kerja sama mahasiswa yang dibimbing oleh dosen Bersama mitra Usaha Mikro Kecil dan Menengah (UMKM) Rumah Sehat Barokah. UMKM Rumah Sehat Barokah menghasilkan aneka olahan taman obat keluarga (TOGA) seperti, instan lidah buaya, sirup jahe rempah, dan sirup belimbing wuluh, dimana olahan ini sudah beredar di pasaran. Namun belum menjadi produk barkualitas tinggi. Kegiatan PKM ini memiliki tujuan untuk mengoptimalkan cita rasa yang lebih unik olahan TOGA sehingga memiliki nilai jual yang tinggi melalui inovasi packaging dan labeling produk, serta memperluas marketing produk melalui pendampingan marketing secara online bagi UMKM Rumah Sehat Barokah. Tim menggunakan metode yang akan diimplementasikan selama kegiatan berlangsung dengan cara sharing dan mendampingi mitra dalam berinovasi. Output yang direncanakan adalah meningkatnya penjualan produk dari adanya inovasi packaging dan labeling produk, serta bertambah luasnya pasar produk melalui marketing secara online.
ANALISIS PENGENDALIAN PENYALAHGUNAAN AKAD WAKALAH PADA PRODUK PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN JEPARA MAHMUDATUS SA'DIYAH; MOCH AMINNUDIN
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 2 (2019): Juli - Desember 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i2.219

Abstract

This study discusses to study the practices, strengths and weaknesses and solutions that support the wakalah contract on murabaha financing products in BMTs in Jepara Regency. The type of this research is field research by obtaining qualitative. Data collection by interview, observation and documentation. Data reduction analysis techniques, data display and drawing conclusions / verification. The results showed that the practice of wakalah on murabaha financing products in BMT in Jepara Regency was BMT and the agreement to negotiate using a wakalah agreement and the transfer of funds after discussing a two-sided agreement, then BMT provided the hands asking for buying and selling letters and letters in question, then to buy goods to the supplier then send the goods to the buyer to BMT, then send to the buyer at BMT in accordance with the initial agreement. The advantage of wakalah practice on murabaha financing products in BMT is to build high trust between BMT and funds to translate in financing. The disadvantage is that most that do not deserve to understand BMT financing products, lack of openness about the business conditions to be funded, need deviations from the agreed agreement. The fix is to stick to the principle 5C and consider three important aspects of financing, which are safe, efficient, and profitable
Effect of Leverage, Return on Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness Subadriyah Subadriyah; Izzatur Rohmatun Na’imah; Moch Aminnudin
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.9232

Abstract

This study entitled Effects of Leverage, Return On Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness (Empirical Study of Manufacturing Companies Registered on the IDX in 2018-2020) aims to examine and discuss the effects of leverage, return on assets (ROA) ), inventory intensity, and firm size on tax aggressiveness. This research is quantitative with secondary time series data. The sampling technique used purposive sampling technique. Data processing in this study uses Microsoft Excel and the SPSS program. the data analysis technique used is multiple regression analysis techniques, hypothesis testing, descriptive statistics, and classical assumption tests. The results of this study are the variables Leverage, ROA, and Company Size have no significant effect on tax aggressiveness, while the Inventory Intensity variable has a significant negative effect on tax aggressiveness.
The Effect Of Profitability, Leverage, Company Size and Company Age On Corporate Social Responsibility (CSR) Disclosures (Empirical Study of Mining Companies Listed on the IDX in 2018-2020) Siti Aliyah; Moch Aminnudin; Rosa Maulidyah Santi
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.436

Abstract

This study uses a quantitative type of research. The type of data used in this study is secondary data, namely data obtained indirectly through intermediary media (obtained and recorded by other parties). The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 and the sample was taken using a purposive sampling technique which was selected based on predetermined criteria. The method used in this research is multiple linear regression analysis method. The results in the study show that profitability has a possitive significant effect on the disclosure of Corporate Social Responsibility (CSR), Leverage has no effect on the disclosure Corporate Social Responsibility (CSR), Company Size has no effect on the disclosure Corporate Social Responsibility (CSR), and Company Age has a possitive significant effect on the disclosure Corporate Social Responsibility (CSR)
Co-Authors Aida Nahar Ali Ali Aliyah, Siti ANWARUSSAID Dian Mutia Maryani Edi Susilo Eko Nur Fuad Faif Nafif Hamdi Sari Maryoni Hamdi Sari Maryoni Izzatur Rohmatun Na’imah Jumaiyah, Jumaiyah Linka Rahma Suci MAHMUDATUS SA'DIYAH Novia Goning Larasati Pratiwi Puspaningsih Risti Rahayu Pangestuti Rosa Maulidyah Santi Sadiyah, Mahmudatus Siska Andriani Solikhul Hidayat Subadriyah, Subadriyah