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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Cakrawala Repositori Imwi
Isnurhadi
Universitas Sriwijaya
Humanities Economics, Econometrics & Finance

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FINANCIAL RISK AND EARNING MANAGEMENT: EMPIRICAL EVIDENCE FROM BANKS IN ASEAN COUNTRIES Nyayu Khalilah Putri; Mohamad Adam; Isnurhadi; Mu'izzuddin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.6951

Abstract

Earnings management practices in the banking sector are critical due to their impact on financial reporting transparency and economic stability. Factors such as Non-Performing Loans (NPL), Loan Deposit Ratio (LDR), Bank Operating Costs to Operating Income Ratio (BOPO), Capital Adequacy Ratio (CAR), and Leverage (LEV) can influence managerial decisions related to profit reporting. Therefore, this study aims to identify the factors influencing earnings management practices in the banking sector, focusing on financial risk indicators. A panel data regression analysis using STATA was applied to banks across six ASEAN countries during 2019–2023. It also controlls for external variables such as bank size, inflation, and GDP.  Its results show that LDR, CAR, and LEV significantly impact earnings management. While NPL, BOPO, and bank size do not affect earning management. Additionally, macroeconomic factors like inflation and GDP affect financial reporting. The findings emphasize the importance of transparency in financial reporting to maintain public and investor trust, which is essential for the banking sector's stability. This research addresses the urgent need to detect key risk factors driving earnings manipulation, offering empirical evidence to guide regulators in strengthening governance and oversight across ASEAN banking institutions.
System Implementation, Evaluation Methods, Utilization of Results, and Effectiveness of the Performance Evaluation System at the Refinery Arif Indra Nugraha; Isnurhadi; Mu'izzuddin; Wita Farla WK; Yomeini Margareth
Cakrawala Repositori IMWI 444-457
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

Performance appraisal systems often appear procedurally complete; however, their effectiveness does not always result from the completeness of these stages alone. This study analyzed the effects of performance appraisal system implementation and performance appraisal methods on the effectiveness of the employee performance appraisal system, with the utilization of performance appraisal results as a mediating variable. The research was conducted at PT X, one of the processing units (refineries) of an energy company operating in the oil and gas processing sector in Indonesia, an industry that requires work precision, safety compliance, cross-functional coordination, and operational reliability. Data were collected through questionnaires distributed to 72 employees and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results showed that performance appraisal methods had positive and significant effects on the utilization of performance appraisal results and the effectiveness of the employee performance appraisal system. The utilization of performance appraisal results also had a positive and significant effect on the effectiveness of the employee performance appraisal system. In contrast, the implementation of the performance appraisal system had a positive but statistically insignificant effect. The mediation analysis revealed that the utilization of performance appraisal results mediated the relationship between performance appraisal methods and the effectiveness of the employee performance appraisal system but did not mediate the relationship between performance appraisal system implementation and the effectiveness of the employee performance appraisal system.
MSMEs Towards Halal Certification for Pokdarwis Agrotourism Village Isnurhadi; Mohamad Adam; Marlina Widiyanti; Iisnawati iisnawati
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v8i2.9796

Abstract

MSMEs in Agrotourism Village, Sungai Jawi Kalidoni, Palembang face challenges in improving product quality, especially in halal certification requirements. One of the main obstacles faced is their lack of understanding and knowledge about the certification process. The purpose of this training is to provide technical guidance for business actors, members of the Pokdarwis Sungai Jawi to understand the certification process and prepare for the HALAL certification. The certification could increase consumer confidence and expand the knowledge market of business actors. The training delivered in two stages, start from management assistance such as explanations about halal and the process of applying for halal certification. The next stage is technical assistance where participants try the SIHALAL application for Halal certification applications. After the training, MSMEs member of Pokdarwis Sungai Jawi could prepare their documents and start applying for HALAL certification.
Co-Authors Arif Indra Nugraha Farla, Wita Iisnawati, Iisnawati Marlina Widiyanti, Marlina Mohamad Adam Mu'izzuddin Nyayu Khalilah Putri Yomeini Margareth