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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmu-Ilmu Perikanan dan Budidaya Perairan Sains: Jurnal Manajemen dan Bisnis Nurani: Jurnal Kajian Syariah dan Masyarakat Jurnal Al-Qardh Journal of Accounting Science JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) BALANCE Jurnal Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi International Journal of Communication and Society International Journal of Business Economics (IJBE) Community Development Journal: Jurnal Pengabdian Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT El-kahfi : Journal of Islamic economics Jurnal Aplikasi Manajemen dan Bisnis (JAMB) Journal of Tourism Sustainability Jurnal Pengabdian Masyarakat Akademisi Jurnal Pengabdian Masyarakat International Journal of Applied Business and International Management Journal of International Conference Proceedings SWARNA Asean International Journal of Business Journal of Business Studies and Management Review SWARNA: Jurnal Pengabdian Kepada Masyarakat IEB: Journal of Islamic Economics and Business Bersama : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat International Journal of Islamic Finance (IJIF)

Africano, Fernando

Politeknik Negeri Sriwijaya

Author-ID : 1007311

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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PELANGGARAN PERATURAN KEUANGAN,TEKANAN KEUANGAN,KINERJA KEUANGANDAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: SINYAL PERUSAHAAN UNTUK MENDAPATKAN KEPERCAYAAN PEMANGKU KEPENTINGAN Africano, Fernando; Parlindungan, Ricardo
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1444

The disclosure of corporate social responsibility (CSR) is the duty of an enterprise , it is worth to be known which factors affecting CSR disclosure.This study empirically examined the related theory of CSR with the data about CSR disclosure of non financial companies in the Indonesia Stock Exchange (IDX) .Variables used in the research are violation of financial regulations, financial distress andfinancial performanceto disclosure of corporate social responsibility (CSR).This research used quantitative method with secondary data. The secondary data obtained from Financial Services Authority (OJK) and Indonesia Stock Exchange (IDX).The testing done with with SPSS.The results shown that the financial distress affected CSR to CSR disclosure

Pengaruh Risiko Pembiayaan terhadap Profitabilitas seta dampaknya pada Kecukupan Modal Fernando Africano
El-kahfi | Jurnal Ekonomi Islam Vol 1 No 02 (2020): Journal of Islamic Economic
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v1i02.33

Penelitian ini bertujuan untuk menganalisis dan mengetahui Pengaruh Risiko Pembiayaan Terhadap Profitabilitas Serta Dampaknya Terhadap Kecukupan Modal pada Bank Umum Syariah di Indonesia periode 2016-2018. Populasi dalam penelitian ini adalah 14 Bank Umum Syariah yang ada di Indonesia periode 2016-2018. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling. Sampel yang digunakan yaitu laporan triwulan periode 2016-2018 pada 7 Bank Umum Syariah. Teknik analisis data pada penelitian ini menggunakan perangkat lunak SPSS 21, yang terdiri dari uji asumsi klasik, analisis regresi berganda, dan pengujian mediasi menggunakan metode causal step. Hasil penelitian menunjukan bahwa risiko pembiayaan (NPF) berpengaruh negatif dan signifikan terhadap kecukupan modal (CAR), Risiko pembiayaan (NPF) berpengaruh negatif dan signifikan terhadap profitabilitas (ROA), Kecukupan modal (CAR) tidak berpengaruh terhadap profitabilitas (ROA). Kemudian berdasarkan hasil analisis menggunakan metode causal step, Kecukupan modal (CAR) memediasi risiko pembiayaan (NPF) terhadap profitabilitas (ROA).

EFISIENSI DAN EFEKTIVITAS BELANJA LANGSUNG PADA BALAI BAHASA PROVINSI SUMATERA SELATAN Mayasari, Riana; Febriantoko, Jovan; Africano, Fernando; Loressa, Mesa
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.4172

Budget as a means of controlling sources of public funds. New guidelines emerge for public sector organizations to pay attention to value for money in carrying out their activities. The benchmarks in the budget of an organization, both private and public sector organizations include economic assessment, effectiveness and efficiency. Effectiveness Budget is one of the principles in the organization of an organization, to be able to determine the level of achievement of organizational goals. This study focuses on the efficiency and effectiveness of Direct Expenditure Finance at the Language Center of South Sumatra Province. The purpose of this study was to determine the level of efficiency and effectiveness of direct expenditure performance at the Language Center of South Sumatra Province 2014-2017. The results showed that the level of efficiency and effectiveness of direct spending fluctuates every year. Suggestions for future research are to become input, improve coordination between fields and increase socialization and technical guidance

Can Fraud Diamond Affect Fraud Financial Statement In Sharia Commercial Banks? Dinnul Alfian Akbar; Fernando Africano; Ridandy Isrodinata
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to obtain empirical evidence of the effect of fraud diamond (pressure as proxied by financial stability, opportunity which is proxied by effective monitoring, rationalization which is proxied by total accruals, and proxied capability by change of directors) on financial statement fraud at Islamic Commercial Banks. The population in this study were banking companies that were on the list of Islamic Commercial Banks. Then the sample was taken using purposive sampling technique. The research used logistic regression because the dependent variable is a dummy variable. The results of this research indicate that the pressure variable has no effect on financial statement fraud. Opportunity variable has a negative effect on financial statement fraud. Then, the rationalization variable has a negative effect on financial statement fraud. And the capability variable has no effect on financial statement fraud. The results of this study are expected to be useful for companies, especially banking, as a material for consideration in preventing fraud on financial statements.

Prediksi Financial Distress Dengan Menggunakan Pendekatan Logistic Regression (Logit) Azza Putrima Herita; Titin Hartini; Fernando Africano
Sains: Jurnal Manajemen dan Bisnis Vol 13, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v13i2.10935

Research conducted empirically tested the influence of financial factors on the possibility of financial distress. This research was conducted with quantitative methods using secondary data. The population of this research is listed companies on the Stock Exchange. Then the sample taken is based on purposive sampling with the criteria of a company that is not merged and has a complete financial report in accordance with research needs. This study uses logistic regression statistical tools because the dependent variable is a dummy variable, while the independent variable is a metric variable. The results showed that the leverage variable has a positive effect on the prediction of financial distress, then the profitability variable has a negative effect on the prediction of financial distress, the next variable is that the firm size variable has no influence on the prediction of financial distress.

PENGARUH REPUTASI UNDERWRITER DAN UMUR PERUSAHAAN, TERHADAP UNDERPRICING SAHAM PADA SAAT INITIAL PUBLIC OFFERING Dinnul Alfian Akbar; Fernando Africano
AL-QARDH Vol 4, No 2 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Underpricing is a condition where the stock price in the primary market is lower than the stock price in the secondary market. There are various factors that can affect the level of underpricing of both financial and non-financial factors. This study aims to analyze the effect of underwriter reputation and company age on underpricing.This study uses a sample of companies listed on the Indonesian Sharia Stock Index (ISSI) which conducted an initial public offering in the 2014-2018 period. The sampling technique was conducted using the purposive sampling method with predetermined criteria. Obtained a sample of 88 companies.The results showed that all variables simultaneously had a significant effect on the level of undepricing of shares. Partially the underwriter reputation variable has a significant negative effect on the level of underpricing of shares, while the firm age does not significantly influence the underpricing of shares. The magnitude of the influence of the independent variable research on underpricing shares is 32.4% while the rest is influenced by other variables outside the study

The Effect of Management And Utilization of Productive Zakat Towards Mustahiq Empowerment Romadona Adawiyah; Dinnul Alfian Akbar; Fernando Africano
International Journal of Business Economics (IJBE) Vol 2, No 1 (2020): September - February
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v2i1.4960

This research aims to discover the influence of management of productive zakah on the mustahiq as the BAZNAS in south sumatra province as well as influence of utilization of productive zakah on the mustahiq empowerment. Data collection method used in this research utilized questionnaire in likert scale.Wherein all of 30 residents (population) are being used as sample (census technique). The F test, t test and the coefficient determinan (R2) the show that management of productive zakah had a positive and significant impact on mustahiq empowerment in (BAZNAS) south sumatra province and utilization of productive zakah had a positive and significant impact on mustahiq empowerment as well.

The Mediation of Tourist Engagement on The Effect of Destination Quality on Tourist Loyalty Dhea Radika Putri; Ahmad Zamheri; Sari Lestari Zainal Ridho; Paisal Paisal; Fernando Africano
International Journal of Applied Business and International Management Vol 7, No 1 (2022): April 2022
Publisher : AIBPM Publisher

This study aims to examine and analyze: The effect of destination quality on tourist engagement, the effect of destination quality on tourist loyalty, the effect of tourist engagement on tourist loyalty and the effect of destination quality on tourist loyalty mediated with tourist engagement. The data analysis method uses a structural equation model. The research sample is tourists who have visited natural tourist destinations in South Sumatra totaling 320 respondents. The results of this study prove that the destination quality affects tourist engagement. Destination quality affects tourist loyalty. Tourist engagement affect tourist loyalty. Tourist engagement mediates the effect of destination quality on tourist loyalty. The implication of this finding explains that tourist engagement driven by destination quality will be able to increase tourist loyalty.

The Mediating Role of Return on Equity in The Influence of Intellectual Capital on The Islamic Social Responsibility Chandra Zaki Maulana; Fernando Africano; Lidia Desiana; Yuyus Suryana; Dwi Kartini; Erie Febrian
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher

This study aimed to find empirical evidence concerning the role of Return on Equity (ROE) as the mediation variable over the influence of Intellectual Capital (IC) on the Islamic Social Responsibility (ISR). IC was measured by using all intangible assets of a corporate organization including the innovation capacity, financial and human resources within a system intended to create Value Added Service Intellectual Capital (VAIC), which is an intellectual material which has been formulated and captured in order to create wealth, resulting in a highly valued asset. As for ISR is measured by utilizing an Index consisted of a compilation of CSR standard items determined by Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) and furtherly developed by researchers concerning CSR items which should be disclosed by an Islamic entity. The ISR Index is expected to be the starting point in terms of CSR disclosure which is compliance to the Islamic perspective. Population in this research is Sharia Commercial Banks (SCB) in Indonesia in which regularly issued annual report for a period of four years (2012 to 2016). Method used to draw sample is purposive sampling with certain criterions. The total sample is 10 SCBs. Data collected via website of Indonesia Financial Service Authority (OJK) and the financial report by each SCB which consisted of annual report and company financial statements. Analysis technique used is path analysis and data is being processed by IBM SPSS program. Data were previously tested and have met all of classic assumptions. The results showed that IC has a positive and significant influence on ISR. ROE has a negative and significant influence on ISR. IC is positively and significantly influencing ROE, and ROE is able to mediate the influence of IC on the ISR. Keywords: Return on Equity, Intellectual Capital, Islamic Social Responsibility

Meningkatkan Taraf Hidup Dan Kebersihan Lingkungan Masyarakat Kenten Dengan Pemanfaatan Maggot Sebagai Pengurai Sampah Organik Fernando Africano
Jurnal Pengabdian Masyarakat Akademisi Vol. 1 No. 4 (2022)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v1i4.349

Kenten Village is one of the villages in Banyuasin Regency with a fairly high population density. High population density certainly affects the surrounding environment, one of which is waste. In 2022, the Ministry of Environment and Forestry predicts there will be 35 million kilograms of waste, which is dominated by household waste. For now, various solutions have emerged to deal with this waste issue. Therefore, the Village Community Empowerment Program (P2MD) team carried out a program with the theme Empowerment of Waste Processing in the Community by Utilizing Maggot BSF (Black Soldier Fly) as a Waste Decomposer. This program is carried out by the extension method. There are several stages carried out in this program, namely observation, program planning, socialization, program implementation, and evaluation. The results of this program are the creation of a clean environment in the Kenten village, and an increase in economic value which is the sale of the results of the decomposition of organic waste with Maggot BSF.

Co-Authors AA Sudharmawan, AA Aang Junifer Abi Burhan Adawiyah, Romadona Adha, Ufairi Agung Wijaya, Agung Agustin, Ririn Dita Ahmad Zamheri Aji Nugraha, Yoga Alditia Detmuliati Apandi, Khairul Ariansyah Saputra Aryanti Astarina, Yesita Astika Ulfah Izzati Azza Putrima Herita BillY Dewantara Chandra Zaki Maulana Claudya Nurcahaya Denny Alfian Desiana, Lidia Dewi Fadila Dewi Fadila Dhea Radika Putri Dinnul Alfian Akbar Dwi Kartini Dyah Utari Yusa Wardhani Ebtaria Nadeak, Ebtaria Edi Kurniawan Elvia Zahara Erie Febrian Evelina Evelina Fachry Abda El Rahman Fayadhilah, Muhammad Apta Febriantoko, Jovan Feby, Febriana Fernandez, Melanie Fifiyanti, Debby Fithi Selva Jumeilah Fithri Selva Jumeilah Frianka Anindea Gemala Cahya Hendra Sastrawinata Heri Setiawan Hermialingga, Septi Ibnu Maja Irianti, Imelsya Islamia, Aulia Jalaludin Sayuti Jusmawi Bustan Karinta Fakhira Lidia Desiana LIDIA DESIANA Loressa, Mesa Manurung, Nancy Eka Putri Maretha, Fetty Marieska Lupikawaty Mayasari, Riana MISMIWATI, MISMIWATI MISMIWATI Muhamad Rahman Bayumi Muhammad Riska Maulana Muharramah, Ulfah Munparidi Nadila Regita Nancy Eka Putri Manurung Nathasya, Nurvia nirisna, Salsabila Nugraha, Yoga Aji Nur Hesthria Nurfathiyyah, Kayla Alifah Nurwijayanti Nyimas Artina Oki Sania Riski Oktaviani, Nadya Sisil PAISAL PAISAL Paisal Paisal Parlindungan, Ricardo Pebrianti, Yulia Prasetyo, Tegar Pratami, Viekhen Irza Purnamasari, Keti Putri Manurung, Nancy Eka Putri Sartika Putri, Dhea Radika Rahma, Aulya Ramadhani, Fanny Ramadhani, Sigi Pegi Riana, Dwi Ridandy Isrodinata Ridho, Sari Lestari Zainal Riduwansah Riduwansah Riduwansah RINI Rini Rini Rini Rini Rizki, Widya Selia Romadona Adawiyah Sakti, Ilham Prawidi Sari Lestari Zainal Ridho Septi Hermialingga Septini Kumalaputri Shalihah, Bunga Mar'atush Siltarina Putri SILVANA OKTANISA, SILVANA Silvia Agustin Tanjung, Muhammad Al Chapis Abdilla Titin Hartini Ummasyroh Ummasyroh Ummasyroh Welan Mauli Angguna Yahya, Muhammad Amri yona, Anindya Yuyus Suryana Zamheri, Ahmad

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