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All Journal Efektor Jurnal Ilmiah Akuntansi Peradaban International Journal of Economic Research and Financial Accounting IECON: International Economics and Business Conference
Hamid Habbe
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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GOVERNMENT BUDGET POLICY RELATED TO LOCKDOWN COVID19: A POLITICAL PRESSURE STUDY Jamaluddin Majid; Mediaty Mediaty; Hamid Habbe; Harryanto Harryanto
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.19938

Abstract

This study aims to reveal more about the Government's budget policy regarding the handling of Covid-19 when viewed from a study of political pressure concerning compliance theory. This research is a type of qualitative research with a critical study approach, which is a way to understand the facts, events, situations, objects, people, and statements behind clear or direct meanings. This research's data collection method is a literature study or literature review, a process of collecting data and information through supporting data from national and international research journals, keeping books, newspapers, articles, and magazines. The data and information collected from data sources are then transcribed, reduced, analyzed, and then conclusions are drawn due to the research. The results show that the lockdown decision that has been issued by the Government will require a lot of budgets because the lockdown decision causes budget expenditure and economic expectations to increase. The budget prepared for the lockdown policy comes from non-priority expenditure budgets, such as official travel and other activities that cannot be carried out during the emergency period.Keywords:  Budget, Government Policy, Covid-19 Lockdown, Political Pressure
Green Accounting and Its Implementation in Indonesia Andi, K. Petta Lolo, Arjuni; Alimuddin; Hamid Habbe; Mediaty; Andi, Maulana K.
Efektor Vol 7 No 1 (2020): Efektor Vol.7 No.2 Tahun 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.597 KB) | DOI: 10.29407/e.v7i1.14414

Abstract

The growth of industrial world is an undeniable problem in the environment where industrial behavior often ignores impacts on the environment, such as water, soil, air pollution and social inequality in the environment. The purpose of this study is intended to determine the role of green accounting in reducing environmental pollution and to examine the extent to which the application of green accounting in Indonesia in supporting sustainability. This study uses an interpretive approach which focus on the subjective nature of social world and tries to understand it. Green accounting has difficulty measuring the value of costs and benefits of externalities arising from industrial processes. It is not easy to measure the loss to people around and the ecological environment caused by air pollution, liquid waste, ammonia tube leakage, nuclear tube leakage or other externalities. Unfortunately, in its application, often some companies do not report bad news they are facing, so reporting on environmental costs is not effective.
The Implications of Random Walk Hypothesis in Efforts to Increase Market Efficiency in the Stock Exchange: a Systematic Literature Review Hamid Habbe; Mediaty Mediaty; A. Alyani Achmad; Sitti Hajerah
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.267

Abstract

The Random Walk Hypothesis implies that markets are highly efficient and that price movements of securities are unpredictable. Therefore, for investors, a passive investment approach, such as buying and holding, is more advisable than trying to find short-term profits by trying to identify patterns in price movements. However, this theory is also criticized by some who argue that markets are not always fully efficient, and that certain investor behaviors or events can produce more structured patterns in market prices. To determine the literature review on the implications of the hypothesis of random movements as an effort to improve the efficiency of the stock market. The application of Systematic Literature Review method in this study using prisma method with the help of Watase uake tools. The results showed that the random walk hypothesis phenomenon is influenced by various factors, including information asymmetry, market policies and regulations, market volality, calendar anomalies, arbitrage and market manipulation, trading technology or algorithms, and macroeconomic conditions
Corporate Governance: The Importance of Implementing Good Corporate Governance for Business Sustainability and Improving Company Performance and Value Sitti Zulaeha; Kartini; Hamid Habbe; Syarifuddin Rasyid
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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Abstract

The implementation of GCG can improve company performance, especially financial performance and reduce risks that may be carried out by the Board of Directors to makedecisions that benefit themselves, and in general Corporate Governance can increase investor confidence. Meanwhile, the low implementation of Corporate Governance canreduce the level of investor confidence and can be a factor that prolongs the economic crisis in Indonesia. Healthy business practice is the implementation of organizational functions based on good management principles (good corporate governance) in the context of providing quality and sustainable services. In the phenomenal growth of corporate governance, social power and organizational influence have both contributed to taking responsibility for balancing their own interests. Corporate governance is related to the ways in which financial suppliers to companies ensure that they get returns on investment (Amanah, Dhiana and Fathoni: 2018). A set of mechanisms by which outside investors protect themselves against takeovers by managers and controlling shareholders. The guideline is the company's mechanism for determining which ones should reduce agency costs and better align the interests of the board and capital suppliers (Dimopoulos and Wagner: 2016). Corporategovernance as the system of laws, rules, and factors that control the operations of an organization. These norms and laws have shaped the relationship between the board ofdirectors, shareholders and managers as well as to resolve agency conflicts (Kalemli- Ozcan and Fan: 2016).
Co-Authors A. Alyani Achmad Alimuddin Andi, K. Petta Lolo, Arjuni Andi, Maulana K. Harryanto Harryanto Jamaluddin Majid KARTINI Mediaty MEDIATY Sitti Hajerah Sitti Zulaeha Syarifuddin Rasyid