Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal of Accounting and Finance Management (JAFM)
Abdul Kahar
Department of Accounting, Tadulako University, Palu, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Impact of Good Corporate Governance and Profitability on Operational Risk Management at State Owned Banking Companies Listed on the IDX Sumayyah Sumayyah; Muhammad Ilham Pakawaru; Abdul Kahar; Rika Febby Rhamadhani
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3326

Abstract

This research seeks to examine the effect of Good Corporate Governance  (GCG) and profitability on operational risk in state-owned banking institutions registered on the Indonesia Stock Exchange during the period 2015–2024. The study employs a quantitative approach using purposive sampling. The data were processed through the SEM-PLS approach utilizing the assistance of WarpPLS 7.0. The results demonstrate that Good Corporate Governance possesses a negative and significant effect on operational risk. Additionally, profitability also has a negative and significant effect on operational risk. These findings suggest that as the application of governance mechanisms improves and profitability increases, operational risk proxied by the BOPO ratio tends to decrease. The research results imply that strengthening GCG practices and increasing profitability are important factors in supporting the effectiveness of operational risk control in state-owned banks.
Feasibility Analysis of Income From White Coconut Meat Processing Among Coconut Farmers in Polewali Village North Mamuju Regency Ainul Hikmah Gandali; Abdul Kahar; Mustamin Mustamin; Sugianto Sugianto
Journal of Accounting and Finance Management Vol. 7 No. 3 (2026): Journal of Accounting and Finance Management (July - August 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i3.3622

Abstract

This study will explore and describe in depth the white copra processing activities of coconut farmers in Polewali Village, North Mamuju Regency, in an effort to assess income feasibility and support appropriate business decision-making. This study uses a qualitative approach to analyze and assess the feasibility of MSMEs as a context that needs to be analyzed in depth to provide MSMEs with a complete picture of their business feasibility indicators. The research results obtained findings that the white copra processing business was declared feasible to run, because it was able to generate net profits and produce an R/C ratio value of 1.15, more than 1. This shows that each cost expenditure in the production process can generate additional income of 0.15 so that it can increase cost efficiency and farmer welfare. The limitation of this study is that it only partially analyzes the production costs of white copra, while farmers need more profitable production cost information comparing white copra with smoked copra.
Co-Authors Ainul Hikmah Gandali Muhammad Ilham Pakawaru Mustamin Mustamin Rika Febby Rhamadhani Sugianto Sugianto Sumayyah Sumayyah