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All Journal JAM : Jurnal Aplikasi Manajemen JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Enterprise and Development (JED) Movere Journal Nobel Management Review Tata Kelola Journal of Management Sains (JMS) Journal of Accounting and Finance (JAF) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies Center of Economic Students Journal (CSEJ) Economos : Jurnal Ekonomi dan Bisnis
Mas'ud, Masdar
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN KAPABILITAS TERHADAP PENCEGAHAN PENIPUAN LAPORAN KEUANGAN MELALUI AGAMA SEBAGAI VARIABEL INTERVENING DI SKPD SORONG Irfa Kaharuddin; Mas'ud, Masdar; Amiruddin
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 12 No 2 (2024): Volume 12 Nomor 2 Tahun 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v12i2.8749

Abstract

The aim of this research is to determine the influence of internal control, organizational culture, and ability in preventing fraudulent financial reporting with religiousness as an intervening variable. The sample in this study was a staff member who worked or had worked in the financial department in the Sorong district, which is 103 staff members with non-probability sampling techniques and purposive sampling. Data analysis was used using PLS-SEM (Partial Least Squares-Structural Equation Modeling). The results of the research showed that internal controls, organizational culture, capacity, and religiousness have a significant influence on preventing financial reporting fraud. Organizational culture has a significant impact on reliability, whereas internal control has no significant effect on religiousity. Not much previous research quantitatively reviewed the influence of internal control on religuistas, but some qualitative surveys suggested. In another study (Mohamad Djasuli 2021), besides the five elements and principles of internal control within the COSO framework, it was considered necessary to include one of the principles of the control environment. The principle or focus point referred to is spirituality, religiousness, nature, and style of leadership.
Strategi Efisiensi Berkelanjutan dan Dampaknya Pada Kinerja Operasional Dinas Pendapatan Makassar Bachtiar, Riska Eka Putri; Mas'ud, Masdar; Imaduddin, Imaduddin; Budiandriani, Budiandriani
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1766

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan strategi efisiensi berkelanjutan dalam operasional Dinas Pendapatan Makassar dan mengukur dampaknya terhadap kinerja mereka. Efisiensi berkelanjutan adalah pendekatan yang menekankan penggunaan sumber daya secara optimal dengan fokus pada pengurangan pemborosan, otomatisasi proses, dan penggunaan teknologi yang efektif, sambil tetap memperhatikan prinsip keberlanjutan lingkungan dan sosial. Melibatkan pengumpulan data numerik melalui analisis laporan operasional dan kinerja. Data ini dikumpulkan dari 142 responden yang merupakan pegawai Dinas Pendapatan Makassar. Analisis statistik digunakan untuk mengukur hubungan antara strategi efisiensi berkelanjutan dan kinerja operasional, serta untuk memahami dampak dari variabel-variabel ini. Metode kuantitatif mencakup pengumpulan data numerik dari laporan operasional dan kinerja, sedangkan metode kualitatif melibatkan wawancara mendalam dan observasi untuk memperoleh wawasan tentang praktik efisiensi berkelanjutan yang diterapkan. Hasil uji F menunjukkan bahwa strategi efisiensi berkelanjutan memiliki pengaruh positif dan signifikan terhadap kinerja operasional Dinas Pendapatan Makassar. Analisis statistik digunakan untuk mengukur hubungan antara strategi efisiensi dan kinerja operasional serta untuk memahami interaksi antara variabel-variabel ini.
Faktor-Faktor Penentu Struktur Modal serta Dampaknya Terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Efek Malaysia ) Mas'ud, Masdar
Jurnal Aplikasi Manajemen Vol. 7 No. 1 (2009)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1424.361 KB)

Abstract

Results of research indicate that the factors of capital structure determiners have significant effect on capital structures such as profitability, size, growth opportunity, asset structure, and cost of financial distress. The exception may be tax shields effects without significant effect at all on capital structure. The latter becomes evident because the depreciation and amortization rates of Indonesia listed manufacturing companies do not seem significant to contribute company cash flow such that it stands out of company debt proportion. In Malaysia, the factors of capital structure determiners with significant effect on capital structures involve profitability, size, asset structure, cost of financial distress and tax shields effects. Size and growth opportunity do not have significant effect on the capital structure because Malaysia manufacturing companies consider little investment rate to finance equity financing to deal with financial risk regardless the size of company. It shows the similarity of these factors of capital structure determiner between manufacturing companies listing at Indonesia Stock Exchange and Malaysia Stock Exchange. The significantly similar determiner factors pertain to growth opportunity, asset structure and company value. Meanwhile, the difference also develops between the factors of capital structure determiner in the manufacturing companies listing at Indonesia Stock Exchange and Malaysia Stock Exchange. The significantly different determiner factors will be profitability, size, cost of financial distress, tax shields effects and capital structure.
Co-Authors Amaliah, Nadia Amiruddin Amiruddin Amiruddin Arifin Ashoer, Muhammad Bachtiar, Riska Eka Putri Baharuddin, Dahlia Budiandriani, Budiandriani Djamareng, Asdar Djudahril, Fakhri Fitriani, Andi St. Garini, Ardhiah Hamid, Sanusi Hamzah, Fierda Amalia Hasbi, Aulia Reski Husain, Fakhirah Imaduddin, Imaduddin Irfa Kaharuddin jamal, Aswirah Jumriani, Jumriani Junaid, Asriani Kinasih, Sekar Ma’ruf, Muhammad moonai, Sudarmin Muhammad Abduh Muslim Muslim Nahrun, N Nur Zakiah Khaeriyah Tasrief Nurpadila, Nurpadila Nurpadilla, Nurpadilla Nurwahyuni Nurwanah, Nurwanah Pramukti, Andika Pryiadi, Annas Rahmat Hidayat Ramly, Mansyur Serlin serang sinaruddin, indriani Siska Siska Sufri, Mukhlis SYAMSU ALAM Wulandary, Ela