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All Journal Sodality: Jurnal Sosiologi Pedesaan Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Primanomics : Jurnal Ekonomi & Bisnis 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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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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THE INFLUENCE OF GOOD CORPORATE GOVERNANCE PRINCIPLES, INTERNAL CONTROL SYSTEMS, AND ORGANIZATIONAL COMMITMENT ON UPT PERFORMANCE WITH HUMAN RESOURCES COMPETENCE AS A MODERATING VARIABLE IN IMPLEMENTING UNITS TECHNICAL DIRECTOR GENERAL OF RESOURCES AND Nurapnita Rozalia Inda; Chablullah Wibisono; Irfan; Robin; Muamar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.658

Abstract

UPT performance is work performance achieved by UPT in realizing the activity or program targets that have been set at the beginning effectively and efficiently. This study aims to determine the effect of good corporate governance, internal control systems, organizational commitment on UPT performance with human resource competence as a moderating variable in Technical Implementation Units of the Directorate General of Resources and Equipment of Post and Information Technology throughout Indonesia. The population in this study were 35 UPT Directorate General of Resources and Equipment of Post and Information Technology throughout Indonesia. A sample of 140 respondents who are activity managers in each UPT. Sources of data used are primary data and data collection techniques through questionnaires. Data were analyzed using Partial Least Square (PLS). The results of the study show that good corporate governance, internal control systems, organizational commitment, and human resource competence have a significant positive effect on UPT performance. Human resource competence is only able to moderate the effect of organizational commitment on UPT performance, but is unable to moderate the effect of good corporate governance and internal control systems on UPT performance.
THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY OF FINANCIAL REPORTING AND QUALITY OF ACCOUNTING INFORMATION ON THE LEVEL OF RECEIVING ZAKAT FUNDS WITH ACCESTABILITY AS A MODERATION VARIABLE AT BAZNAS IN BATAM CITY Afrinanda; Chabullah Wibisono; Robin; Bambang Satriawan; Muammar Khaddafi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 1 (2023): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i1.598

Abstract

This study aims to analyze and provide empirical evidence about the effect of accountability, transparency of financial reporting and quality of accounting information on the level of acceptance of zakat funds with accessibility as a moderating variable. The population of this research is the muzakki who pay their zakat directly to BAZNAS Batam City. The sampling technique in this study used random sampling. This study used the slovin formula with an error rate of 1% so that a total of 96 samples were obtained. This study uses primary data with a quantitative approach. The primary data collection method is through a questionnaire which is measured using a Likert scale. The data analysis method uses Partial Least Square (PLS) with the SmartPLS application. The test results show that accountability has a significant effect on the level of acceptance of zakat with a P-Value of 0.000 <0.05, transparency has an insignificant positive effect on the level of acceptance of zakat with a P-Value of 0.172 <0.05, and the quality of accounting information has a significant effect on financial supervision with a P-Value of 0.000 <0.05 but accessibility has no significant negative effect on the level of zakat acceptance. Meanwhile, accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. Transparency has a not significant positive effect on the level of zakat acceptance with a P-Value of 0.172 <0.05, and the quality of accounting information has a significant effect on financial supervision with a P-Value of 0.000 <0.05 however accessibility has an insignificant negative effect on the level of zakat acceptance . Meanwhile, accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. Transparency has a not significant positive effect on the level of zakat acceptance with a P-Value of 0.172 <0.05, and the quality of accounting information has a significant effect on financial supervision with a P-Value of 0.000 <0.05 however accessibility has an insignificant negative effect on the level of zakat acceptance . Meanwhile, accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.p155-170

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 .
Co-Authors Abdul Munif Adi Harianto Adnan Suhardis Adriyansyah Afrinanda Agus Lukman Hakim Agus Susanto Ahmad Fadli Ahmad Fahrul Syarif Aksar, Prinob Astuti, Peni BAMBANG SATRIAWAN Buulolo, Asminta Chablullah Wibisono Chabullah Wibisono Chandra, Wenripin Dahlina, Ulinuha Daniel Cassa Agustinus Darwan Tanady Debora Tambunan Devia Febrina Dewi Rapiah Pakpahan Djohan, Deva Duffin Endang Bidayani Erwin Ester Etty Sri Wahyuni Ferawaty Firdaus, Siti Aina Hamka, Eddy Harianto, Yogi Rahman Feriza Ginting Hermanto, Fransiskus IKA PUSPA SATRIANNY Ika Puspa Satriany 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 Mhd Restu Razaq Razaq MMSI Irfan ,S. Kom Muamar Khaddafi Muammar Khaddafi Muhammad Fathoni Muhammad Sabir Mustafa Nasib 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 Ramadhan, Faris 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 Zega, Euriver