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All Journal Sodality: Jurnal Sosiologi Pedesaan Journal of Aquatropica Asia Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Perikanan Indonesia International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Kolaboratif Sains Brilliance: Research of Artificial Intelligence Jurnal Akuntansi AKUNESA JEDLISH Piston: Jurnal Teknologi Economics and Business Journal MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Sosial, Politik dan Budaya (SOSPOLBUD) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Smart Hikamatzu Journal of Multidisciplinary Research Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Jurnal Pusat Kolaborasi Pengabdian Kepada Masyarakat
Robin
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DAMPAK PANDEMI COVID-19 TERHADAP TINGKAT KESEJAHTERAAN PEMBUDIDAYA IKAN KONSUMSI AIR TAWAR Meilinia, Rista; Bidayani, Endang; Robin
Jurnal Pengabdian Perikanan Indonesia Vol 2 No 3 (2022): Jurnal Pengabdian Perikanan Indonesia
Publisher : Program Studi Budidaya Perairan Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppi.v2i3.1748

Abstract

The existence of the COVID-19 pandemic has become a scourge for the community and several Indonesian sectors, including the fisheries sector. The rapid spread of COVID-19 prompted the government to issue regulations requiring people to carry out large-scale social restrictions. This policy causes community activities and aquaculture production to decrease, consumption of freshwater fish. This study aims to analyze the impact of the COVID-19 pandemic on the welfare level of freshwater fish cultivators in Toboali District, and examine the efforts made by freshwater fish cultivators in Toboali District to maintain their business during the COVID-19 pandemic. This study uses a survey method conducted on several freshwater fish cultivators in Toboali District with the criteria that the cultivators have been cultivating freshwater fish for 2 years and only do the enlargement. The data were analyzed using a descriptive approach. Based on the results of research that the Covid-19 pandemic has an impact on decreasing household income, increasing household spending, and decreasing the quality of education for household members. The declining income of farmers was due to the closed culinary business and the low selling price of fish. The household expenditure of fish cultivators consuming freshwater in a month during the COVID-19 pandemic increased because farmers had to pay bank loan installments. The declining quality of education occurs due to several factors from online learning and children who help work. Various efforts made by freshwater fish cultivators to maintain their business during the COVID-19 pandemic are family members coming to work, reducing the amount of production, reducing household expenses, looking for alternative jobs, utilizing social networks, using social media as a marketing medium, making bank loans. , and maintain fish quality.
Efforts to Foster a Young Entrepreneurial Spirit at SMK Tunas Harapan Batang Serangan, Langkat Regency Harianto, Adi; Mhd Restu Razaq; Manda Dwipayahi Bhastary; Mega Sanjaya; Kuandi Chandra; Darwan Tanady; Robin; Irwadi; Rusdiana Br Simamora; Dewi Rapiah Pakpahan
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.4601

Abstract

Digital technology is indispensable and vital nowadays. The swift advancement of information technology in today's globalized society necessitates that individuals possess the capability to effectively employ technology. This is equally pertinent to the younger generation or students. Educational institutions must combine entrepreneurial education with digital technology into their curriculum and include components of extracurricular activities. This community service initiative involves Tunas Harapan Vocational High School as the partner. Additionally, the challenge within this community service involves fostering student enthusiasm for engaging in business activities or entrepreneurship, educating SKM Tunas Harapan students on utilizing the Canva digital platform for commercial purposes, and offering training to enable students to design for entrepreneurial or business endeavors. The training session had 10 students and 2 instructors as participants. Moreover, the training techniques employed in this community service initiative include lectures, question-and-answer sessions, debates, demonstrations, and hands-on practice. The outcomes of the exercise demonstrate that students at Tunas Harapan Vocational School have improved their knowledge and abilities.
Pengayaan Manajemen Usaha Bagi Pengurus Dan Karyawan Koperasi Simpan Pinjam Stefvy; Deva Djohan; Robin; Thamrin; Ika Puspa Satrianny
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 1 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

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Abstract

Pengabdian pada masyarakat dilakukan dengan tujuan memberikan pengenalan manajemen usaha bagi pengurus dan karyawan koperasi khususnya KSP CU. Damai Sejahtera Medan. Pengenalan manajemen usaha diharapkan mampu meningkatkan kompetensi pengurus dan karyawan terutama dalam menjalankan fungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia. Metode kegiatan ini berupa pengenalan konsep manajemen usaha dan peranannya dalam membangun keunggulan bersaing. Pengurus dan karyawan diberi pemahaman tentang fungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia dalam rangka meningkatkan kemampuan pengurus dan karyawan dalam manajemen koperasi. Kegiatan LPPM dilaksanakan dengan metode tatap muka. Pelaksanaan kegiatan dilaksanakan dengan cara ceramah konsep-konsep fungsi-fungsi manajemen usaha dan aplikasinya dalam koperasi. Kegiatan PPM terlaksana dengan baik dan lancar. Peserta antusias mendiskusikan permasalahan manajemen yang dihadapi di KSP CU. Damai Sejahtera Medan.
The Comparison of Financial Perfomance Between PT. Unitex TBK and PT. Sunson Textile Manufacturer TBK by Using Financial Ratio Analysis: Perbandingan Kinerja Keuangan Antara PT. Unitex TBK dan PT. Sunson Produsen Tekstil TBK dengan Menggunakan Analisis Rasio Keuangan Stefvy; Deva Djohan; Robin; Ester; Duffin
Jurnal Kolaboratif Sains Vol. 7 No. 2: FEBRUARI 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.264 KB) | DOI: 10.56338/jks.v2i1.737

Abstract

The writer’s purpose of making this research is to compare PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk of which company performs better during the tight competition of textile industries since the ASEAN-China Free Trade Agreement is signed in 2010. The object of this research is PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk which are focusing on producing textile products such as yarn, fabric and other textile products. The objective of this research is to see the role of financial ratio analysis of both companies. The writer collects the data by using internet.After analyzing the data of both companies, the writer found out that both companies had a low perfomance during year 2018-2022. But, by comparing at this financial condition and performance on both companies, therefore, the writer can conclude that PT. Sunson Textile Manufacturer Tbk has a better financial performance.
Analysis of Factors Influencing Corporate Social Responsibility Disclosure moderated by Profitability in Energy Companies Zega, Euriver; Satriawan, Bambang; Robin
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This research was conducted to assess the contribution of company size, Good Corporate Governance, and leverage to Corporate Social Responsibility practices, as well as evaluate the role of profitability as a moderator. A total of 11 energy sector companies were used as observation units in this study that have gone public and registered on the IDX from 2019 to 2023, with a total of 55 observations. The analysis was carried out through the application of panel data regression analysis and moderation interaction tests. Data analysis in this study shows that the size of the company, the portion of shares owned by the institution and management, and the role of the audit committee do not contribute significantly to CSR disclosure. On the contrary, the board of commissioners and leverage have proven to have a significant positive effect. Profitability acts as a moderator that weakens the influence of business scale aspects, managerial shareholding, and board of commissioners' authority, but strengthens the impact of the existence of an audit committee on corporate social responsibility disclosure. No moderation effect was found on the relationship between institutional ownership and leverage and CSR. The findings of this study indicate that the role of profitability moderation is selective, depending on the aspects of corporate governance and financial structure.
Factors That Detect Fraud Accounting With Time Pressure As Moderation in Educational Units in Indonesia Nestiti, Indri Gemi; Robin; Lestari, R. A. Widyanti Diah
Jurnal Akuntansi Vol 14 No 01 (2025): AKUNESA (September 2025).
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n01.p155-165

Abstract

Fraud in the field accountancy is actions taken​ Because existence intention or desire For get profit from circumstances , which then result in occurrence manipulation in report finance , as well as practice corruption or abuse assets . The meaning of studies This is evaluate elements that provide impact on fraud accountancy with pressure time as moderating factors in institutions​ education in Indonesia. Approach quantitative implemented as method research , while method survey utilized as method For take sample . Data collected with Distributed 120 questionnaires . Data analysis used the SmartPls program . According to results testing that has been implemented , researchers identify that strength system internal control and values organization influence action cheating accounting . On the other hand , the balance reward as well as personal ethics​ own effect against accounting fraud . Furthermore results other show that pressure time No can moderate variables suitability compensation , ethics personal , efficiency system control , institutional culture to deviation reporting . Based on assessment R2 value , Compensation influence occurrence fraud accounting , ethics individual , effectiveness internal control , as well as culture organization , with pressure time play a role as moderator variables that provide contribution of 21.7%. While 78.3% of the influence from contribution outside .
PEMANFAATAN BIOENZIM DARI LIMBAH BUAH MANGGA (Mangifera indica)TERHADAP PERTUMBUHAN IKAN NILA (Oreochromis niloticus) Mentari, Yoan Aprilia; Kurniawan, Andri; Robin
Journal of Aquatropica Asia Vol 11 No 1 (2026): Journal of Aquatropica Asia
Publisher : Program Studi Akuakultur, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/w5fkwf25

Abstract

The agricultural and plantation industries in Bangka Belitung produce large amounts of organic waste, including mango (Mangifera indica) waste, much of which is not optimally utilized. One alternative utilization is through the production of bioenzymes that can be applied in aquaculture systems. This study aims to analyze the effect of bioenzymes from mango waste on the growth, survival rate, and water quality of tilapia (Oreochromis niloticus) fry. The study was conducted experimentally using four treatments: one control pond without bioenzymes and three experimental ponds with different bioenzyme doses. Parameters observed included length growth, weight gain, survival rate, and water quality during the rearing period. The use of bioenzymes from mango waste has been shown to have a positive impact on tilapia seed cultivation. The administration of bioenzymes, particularly at a dose of 40 ml, was able to optimally enhance the growth of fish fry, as evidenced by increases in weight, length, and specific growth rate. Furthermore, fish survival rates across all treatments remained in the good category, indicating that the use of bioenzymes did not negatively impact the survival of fish fry. Aquarium water quality also remained stable within the optimal range throughout the study, with the 40 ml dose showing the best performance in maintaining parameters such as DO, pH, temperature, EC, and TDS. This water quality stability indicates that bioenzymes play a role in accelerating the decomposition process of organic matter, thus creating a more supportive environment for fish growth. Overall, bioenzymes from mango waste have great potential as an environmentally friendly technology that can increase the productivity of tilapia cultivation by improving growth, survival, and water quality.
Pengaruh Financial Distress, Free Cash Flow dan Profitabilitas terhadap Earnings Management dengan Firm Size sebagai Moderasi Inten Gemi Nestiti; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5081

Abstract

This study was conducted with the aim of testing and analyzing the influence of Financial Distress, Free Cash Flow and Profitability on Earnings Management moderated by Firm Size directly or indirectly. The population in this study were all construction companies listed on the Indonesia Stock Exchange, while the sample that met the criteria for drawing observations conducted for five years and as many as six pharmaceutical companies listed on the Indonesia Stock Exchange. This research approach uses quantitative research. The data collection technique in this study used documentation techniques and the analysis technique used was EViews (Econometric Views) analysis. The results of the study showed that the results of the first hypothesis test showed that financial distress had no significant effect on earnings management. The results of the second hypothesis test showed that free cash flow had a significant positive effect on earnings management. The results of the third hypothesis test showed that profitability had a significant positive effect on earnings management. The results of the fourth hypothesis test showed that financial distress had a significant effect on earnings management moderated by firm size. The results of the fifth hypothesis test showed that free cash flow had a significant effect on earnings management moderated by firm size. The results of the sixth hypothesis test showed that profitability had a significant effect on earnings management moderated by firm size.
Pengaruh Return on Equity, Leverage, Collateralizable Asset dan Asset Growth terhadap Kebijakan Dividen dengan Kepemilikan Manajerial sebagai Variabel Moderasi Hilda Yani; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5082

Abstract

This study aims to analyze the influence of Return on Equity (ROE), Leverage (DER), Collateralizable Asset (CA), and Asset Growth (AG) on dividend policy, with managerial ownership as a moderating variable. Dividend policy is one of the key decisions made by corporate management to enhance shareholder welfare. This research focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. A quantitative method was employed, utilizing secondary data obtained from www.idx.co.id. After applying sampling techniques, 19 companies were selected as the research sample from a population of 30 companies. The results of the study indicate that Return on Equity (ROE), Leverage (DER), and Asset Growth (AG) do not have a significant influence on dividend policy, whereas Collateralizable Asset (CA) shows a significant influence. Additionally, managerial ownership does not moderate the relationships between Return on Equity, Leverage, Collateralizable Asset, or Asset Growth and dividend policy. These findings suggest that internal company factors such as profitability, capital structure, and asset growth, along with managerial ownership, are not always determinants of dividend policy decisions in manufacturing companies in the food and beverage sub-sector.
Pengaruh Komite Audit, Komisaris Independen, Kepemilikan Institusional terhadap Nilai Perusahaan dengan Profitabilitas sebagai Moderating pada Bank yang Terdaftar di Bursa Efek Indonesia (Tahun 2017-2023) Yuanna Hanova Ayu; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5083

Abstract

This study aims to examine the impact of the audit committee, independent commissioners, and institutional ownership on firm value, with profitability as a moderating variable, for banks listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. The background of this research highlights the importance of good corporate governance in enhancing firm value, particularly in the banking sector, which plays a crucial role in the economy. The study seeks to analyze the extent to which these corporate governance factors influence firm value and the role of profitability in moderating these effects. This research employs a quantitative method with purposive sampling, collecting data from 48 banks listed on the IDX, of which only 15 met the sample criteria. The results show that the audit committee has a significant impact on firm value, with a t-statistic of -2.028192 and a probability of 0.0453. Conversely, independent commissioners and institutional ownership do not have a significant impact on firm value. Additionally, profitability does not significantly modify the relationship between the audit committee and firm value but has a significant effect on moderating the relationship between independent commissioners and firm value. Profitability does not influence the modification of the relationship between institutional ownership and firm value.
Co-Authors Abdul Munif Adi Harianto Adriyansyah Afrinanda Agus Lukman Hakim Agus Susanto Ahmad Fadli Ahmad Fahrul Syarif Aksar, Prinob ANDRI KURNIAWAN Astuti, Peni BAMBANG SATRIAWAN Buulolo, Asminta Chablullah Wibisono Chabullah Wibisono Chandra, Wenripin Dahlina, Ulinuha Daniel Cassa Agustinus Darwan Tanady Debora Tambunan Deva Djohan Devia Febrina Dewi Rapiah Pakpahan Duffin Endang Bidayani Erwin Ester Ferawaty Firdaus, Siti Aina Hamka, Eddy Harianto, Yogi Rahman Feriza Ginting Hermanto, Fransiskus Hilda Yani IKA PUSPA SATRIANNY Ika Puspa Satriany Inten Gemi Nestiti irwadi Jasael Simanullang Jesica Joni Kuandi Chandra La Hasanudin Lidia Berliana Siboro M. Robbi Qawi Manda Dwipayahi Bhastary Manda Dwipayani Bhastary Mansyur, La Ode Mario Andriaskiton Martin Mega Sanjaya Meilinia, Rista Mentari, Yoan Aprilia Mhd Restu Razaq Razaq MMSI Irfan ,S. Kom Muamar Khaddafi Muammar Khaddafi Muhammad Sabir Mustafa Nestiti, Indri Gemi Ni Luh Nopi Andayani Novirsari, Emma Novita MZ Nurapnita Rozalia Inda Nurhayati Olii Prieyayi Nuryusuf R.A. Widyanti Diah Lestari Rafika Sari Br Sembiring Rahmat Maulana Rusdiana Br Simamora Sanif Sentosa Satriawan, Bambang Sintawati, Fairus Sofyan, Silvia Stefvy Taswin Munie, Muhammad Thamrin Victor Saputra Ginting Wenripin Chandra Willy Kaslianto Winardi, Dendy Yuanna Hanova Ayu Zega, Euriver