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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) KOLONI Indonesian Journal of Multidisciplinary Sciences Jurnal Administrasi Profesional Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Rafie Akbar Sumarno
Politeknik Negeri Tanah Laut
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pemberdayaan Ekonomi Masyarakat Desa Pemuda melalui Penguatan Akuntabilitas Keuangan BUMDes : Pengabdian Muhammad Husni; Sumarno, Rafie Akbar; Fathony, Haris Reza; Anto Andreawan; Aldi, M. Fahriyal; Memey Ifalia Kristin; Rapy Ahmad Nazriel
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3167

Abstract

Strengthening the financial accountability of Village-Owned Enterprises (BUMDes) is key to enhancing rural community economic empowerment. This community service research was conducted in Desa Pemuda, Pelaihari Subdistrict. aiming to improve the capacity of BUMDes administrators in managing finances transparently and accountably. The activity applied a participatory approach and learning by doing, allowing participants not only to receive theoretical knowledge but also to engage directly in transaction recording and financial reporting practices. The implementation consisted of three main stages: (1) preparation and initial assessment, (2) training and mentoring, and (3) evaluation and follow-up. The results indicate significant improvement in the administrators’ understanding and skills in basic accounting, cash management, and financial reporting, along with increased awareness of transparency and accountability. Moreover, this mentoring strengthened BUMDes as a strategic institution to promote village economic independence. Based on these findings, it is recommended to conduct routine training, digitalize financial reporting systems, enhance community participation, and strengthen regulatory support from village authorities and related institutions.
PERAN KINERJA ESG DALAM MENDORONG NILAI PERUSAHAAN: STUDI EMPIRIS PADA SEKTOR PERBANKAN DI INDONESIA Anto Andreawan; Rafie Akbar Sumarno; Muhammad Husni; Kurniawan HB
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6639

Abstract

Penelitian ini bertujuan menguji pengaruh kinerja Environmental, Social, and Governance (ESG) terhadap nilai perusahaan pada sektor perbankan di Indonesia. Variabel ESG diukur melalui tiga dimensi, yaitu Environment Score (ES), Social Score (SS), dan Governance Score (GS), dengan Age dan Size sebagai variabel kontrol. Populasi penelitian mencakup seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024, sedangkan pemilihan sampel menggunakan metode purposive sampling. Analisis data dilakukan dengan regresi data panel menggunakan tiga pendekatan model, yaitu Common Effect Model, Fixed Effect Model, dan Random Effect Model. Hasil uji Chow, Hausman, dan Lagrange Multiplier menunjukkan bahwa Random Effect Model merupakan model paling tepat. Temuan penelitian mengungkap bahwa ESG Score memiliki pengaruh negatif terhadap nilai perusahaan perbankan. Temuan ini dapat dijelaskan melalui perspektif teori keagenan, di mana investor menilai bahwa penerapan ESG belum memberikan efisiensi atau keuntungan finansial yang jelas, melainkan menimbulkan biaya tambahan apabila tidak dikelola secara strategis. Hal ini menunjukkan bahwa pasar belum sepenuhnya melihat ESG sebagai alat penciptaan nilai. Implikasi penelitian menegaskan bahwa manajemen perlu mengintegrasikan ESG ke dalam strategi bisnis utama, bukan sekadar memenuhi pelaporan. Investor perlu mengevaluasi ESG secara kontekstual dan berbasis dampak, sementara regulator harus merancang kebijakan ESG yang adaptif terhadap karakteristik industri dan berbasis materialitas. Penelitian selanjutnya disarankan menambahkan variabel seperti kinerja keuangan, tata kelola perusahaan, dan faktor regulasi untuk memperkuat pemahaman peran ESG terhadap nilai perusahaan.
Peranan Syahbandar Dalam Pengawasan Sarana Angkutan Laut KSOP Kelas IV Sabang: Analisis Sumber Daya Manusia dan Manajemen Risiko Yenny Novita; Rafie Akbar Sumarno; Khalid Al Hadring Smith; M. Fadly Syahputra
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2555

Abstract

Penelitian ini bertujuan menganalisis peranan syahbandar dalam pengawasan sarana angkutan laut di KSOP Kelas IV Sabang dengan fokus pada aspek Sumber Daya Manusia (SDM) dan Manajemen Risiko. Metode penelitian menggunakan pendekatan kualitatif deskriptif analitis. Pengumpulan data primer dilakukan melalui wawancara mendalam dengan 15 pejabat kesyahbandaran, observasi lapangan, serta survei terhadap 100 nakhoda dan awak kapal sepanjang Januari hingga Maret 2026. Analisis data menerapkan teknik interaktif Miles dan Huberman serta statistik deskriptif. Hasil penelitian menunjukkan bahwa syahbandar memegang peranan sentral dalam keselamatan pelayaran, dengan porsi tugas terbesar pada pengawasan teknis kapal dan penerbitan clearance. Namun, pengawasan di lapangan belum optimal akibat keterbatasan personel yang mengalami defisit hingga 60% dari standar ideal. Kompetensi SDM berada pada kategori cukup baik, tetapi terdapat kesenjangan signifikan karena 33% personel belum memiliki sertifikasi resmi dan minimnya pelatihan berkelanjutan. Sementara itu, penerapan manajemen risiko masih terbatas dan bersifat reaktif akibat belum adanya sistem berbasis teknologi, padahal ditemukan risiko tinggi berupa 15% kapal dalam kondisi tidak layak laut. Penelitian ini menyimpulkan bahwa terdapat hubungan integratif yang erat di mana peningkatan kualitas SDM secara langsung mengoptimalkan efektivitas manajemen risiko. KSOP Kelas IV Sabang direkomendasikan untuk segera melakukan penambahan personel, sertifikasi wajib, dan mengimplementasikan sistem manajemen risiko digital terintegrasi demi menjamin keselamatan pelayaran secara preventif.
Analyzing the Impact of Foreign Board and Foreign Ownership on Dividend Policy: Evidence from Indonesia Rafie Akbar Sumarno; Muhammad Husni; Anto Andreawan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8132

Abstract

Dividend policy is crucial for the company because there are investors who are entitled to and await cash dividends distributed by the company. However, on the other hand, management believes that the company's profits are better retained for the purpose of future investments. Indonesia adopts a two-tier system for board members in companies by separating the supervisory function of the board from the executive function of the board. The purposive sampling technique was used in the selection of research samples, resulting in 543 companies during the years 2018-2021. The results of the panel data regression using the Lagrange Multiplier test obtained REM as the best model. with the results of Foreign Directors having a significant and positive impact on dividends, as well as the results of Foreign Commissioners having a significant and positive impact on dividends, then foreign ownership has a negative and significant impact on dividends
Analisis Determinan Timeliness Of Corporate Internet Reporting Rafie Akbar Sumarno; Muhammad Husni; Rizky Aldi Setianda; Haris Reza Fathony; M. Fahriyal Aldi; Kurniawan Harminsyah B; Ardi Kurniawan
KOLONI Vol. 5 No. 2 (2026): JUNI 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v5i2.944

Abstract

This investigation endeavors to generate empirical substantiation pertaining to the effects of liquidity, firm dimensions, and profitability upon the promptness of corporate web-based reporting through utilization of statistical software SPSS paired with logistic regression methodology, implemented across transportation-sector enterprises registered on the Indonesia Stock Exchange, encompassing an analytical sample derived from 100 observations obtained from 25 companies throughout the 2022–2025 timeframe. The investigation's outcomes demonstrate that firm size and profitability have a significant and positive effect on the timeliness of corporate internet reporting, whereas the liquidity dimension fails to manifest a statistically consequential relationship in relation to the timeliness of corporate internet reporting.
FAKTOR-FAKTOR PENENTU KEBIJAKAN DIVIDEN PADA PERUSAHAAN KEUANGAN ASEAN-5 Haris Reza Fathony; M. Fahriyal Aldi; Rafie Akbar Sumarno
Jurnal Administrasi Profesional Vol 6 No 2 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i2.8116

Abstract

This study analyzes various factors determining dividend policy. Using a quantitative approach, a purposive sample was taken from 194 companies in the financial sector in ASEAN-5 (Thailand, Indonesia, the Philippines, Malaysia, and Singapore) during the COVID-19 pandemic (2020-2022). The data analyzed in this study is secondary data covering financial reports and information published on each company's official website. The data analysis technique applied was Generalized Least Square regression using EViews 12 software. The factors examined as independent variables included business risk, profitability, Debt to Equity Ratio (DER), board size, and female directors, while Gross Domestic Product (GDP) and inflation served as control variables. The findings reveal that business risk, DER, and GDP have a negative effect on dividend policy. Conversely, profitability, board size, and inflation have a positive effect. However, female directors do not have a significant effect. These findings need to be considered by company management as financial managers to improve company performance while ensuring that shareholders receive optimal dividends.
Co-Authors Aldi, M. Fahriyal Anto Andreawan Anto Andreawan Ardi Kurniawan Haris Reza Fathony Haris Reza Fathony Kurniawan Harminsyah B Kurniawan HB M. Fadly Syahputra M. Fahriyal Aldi M. Fahriyal Aldi Memey Ifalia Kristin Muhammad Husni Muhammad Husni Muhammad Husni Rapy Ahmad Nazriel Rizky Aldi Setianda Smith, Khalid Al Hadring Yenny Novita