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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JEA17: Jurnal Ekonomi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Office Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Accounting and Finance Studies Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan International Business and Accounting Research Journal Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Enigma in Economics Asian Journal of Management, Entrepreneurship and Social Science
Atma Hayat
Universitas Lambung Mangkurat
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The Influence of Demographic and Economic Factors on Non-Performing Loans of MSMEs in Regional Development Banks Zulkarnain, Muhammad Aris; Hayat, Atma; Juniar, Asrid
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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

Abstract

This study aims to analyze the demographic and economic factors affecting Non-Performing Loans (NPLs) of Micro, Small, and Medium Enterprises (MSMEs) at the South Kalimantan Regional Development Bank. By employing logistic regression analysis, this research seeks to address the primary issue of loan defaults in the banking sector. Building on previous research that identifies various bank-specific and macroeconomic factors influencing NPLs, this study positions itself within the broader discourse by focusing on demographic variables such as age, gender, and economic sector. The methodology involves analyzing MSME loan records from 2020 to 2023, considering variables like loan type, region, loan term, loan limit, inflation, and economic growth. The main findings reveal significant predictors of NPLs, including age, gender, loan term, loan limit, inflation, and economic growth. These results offer novel insights into the determinants of NPLs, suggesting that older borrowers and higher loan limits increase the likelihood of NPLs, while female borrowers, longer loan terms, lower inflation, and higher economic growth reduce it. The study's recommendations for the South Kalimantan Regional Development Bank include incorporating these factors into their credit risk assessments to improve loan performance and financial stability.
Pelatihan Dan Bimbingan Penyusunan Laporan Keuangan Dan Pemasaran Melalui E-Commerce Pada Amanah Sasirangan Yuliani, Rahma Yuliani; Hayat, Atma; Adriani, Ade; Norlena, Norlena; Maharani, Frista Tiara; Fitri, Eka
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 4, No 1 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v4i1.13390

Abstract

Sasirangan merupakan budaya Kalimantan Selatan, berpotensi sebagai produk unggulan bernilai ekonomis tinggi. Dalam rangka melestarikan budaya daerah, industri kerajinan sasirangan juga dapat membuka lapangan pekerjaan untuk masyarakat sekitar. Namun, pengembangan produk industri ini masih menghadapi berbagai tantangan, salah satu usaha dengan kendala dalam kegiatan produksinya adalah Usaha Amanah Sasirangan yang pengetahuan dan keterampilannya terbatas dalam pengelolaan keuangan. Selain itu, minimnya pemanfaatan teknologi informasi, khususnya platform e-commerce, menjadi hambatan untuk menjangkau pasar yang lebih luas dan meningkatkan daya saing produk. Pengabdian ini bertujuan untuk memberikan financial experience dan digital user experience berupa pengetahuan tentang pentingnya pencatatan kegiatan usaha dan pelatihan penyusunan laporan keuangan, serta memanfaatkan pemasaran digital (e-commerce) shopee. Terdapat tiga tahapan, yaitu perencanaan, pelaksanaan, dan evaluasi. Metode yang digunakan meliputi survei, sosialisasi, pelatihan, pendampingan intensif, monitoring, dan evaluasi. Hasil pengabdian menunjukkan perubahan positif dalam persepsi mitra Amanah Sasirangan berupa peningkatan pemahaman sebesar 80% terkait pentingnya pengelolaan keuangan dan pemasaran digital (e-commerce). Kendati demikian, terdapat sejumlah kendala yang menghambat implementasi tersebut. Sumber daya manusia yang kurang kompeten di bidang akuntansi dan administrasi untuk penyusunan laporan keuangan. Selain itu, keterbatasan akses terhadap perangkat teknologi, dan infrastruktur jaringan yang kurang memadai di lokasi produksi menjadi kendala dalam pelaksanaan kegiatan pemasaran digital (e-commerce).Kata kunci; pelatihan, laporan keuangan, pemasaran digital e-commerce, sasirangan.
Pengaruh Penatausahaan Aset dan Pemanfaatan Teknologi Informasi Terhadap Ketepatan Waktu Pelaporan Keuangan: Studi Kabupaten Barito Utara Damanik, Eko Bastian; Hayat, Atma; Sayudi, Akhmad
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 1 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.1.2022.1-12

Abstract

This study aims to determine the effect of human resource competence, leadership commitment, administration of fixed assets and the use of information technology on the timeliness of SOPD financial report submission. Respondents used in this study are SOPD leaders and employees who work in financial management. Data were collected by distributing questionnaires to 112 people, but only 90 questionnaires were returned and could be processed. The sampling technique uses the pusposive sampling method. Data analysis using logistic regression with SPSS version 23. The results of this study indicate that the variable administration of fixed assets and the use of information technology affect the timeliness of SOPD financial statements submission while the variables of human resource competency and leadership commitment do not affect the timeliness of SOPD financial report submission.
Unlocking the Power of Financial Experience: How Risk Perception Shapes Investment Decisions Redawati, Redawati; Hayat, Atma
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11022024

Abstract

Research Aims: This study aims to investigate the influence of financial experience on investment decisions, with risk perception acting as an intervening variable among stock investors in Banjarmasin. Design/methodology/approach: The research employs a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to analyze the data collected through a survey questionnaire distributed to 122 stock investors in Banjarmasin. This methodology allows for simultaneous analysis of direct and indirect relationships between variables, providing a comprehensive understanding of the dynamics influencing investment decisions. Research Findings: The findings indicate that financial experience significantly and positively affects investment decisions, suggesting that investors with more extensive financial experience are likely to make more informed and strategic choices. Furthermore, financial experience significantly impacts risk perception, which in turn influences investment decisions, underscoring the crucial role of risk perception as a mediator in this relationship. Theoretical Contribution/Originality: This study contributes to the behavioral finance literature by elucidating the relationship between financial experience, risk perception, and investment decisions. It highlights the importance of financial literacy and education in enhancing investment decision-making processes, thereby promoting more rational and independent investment choices. Keywords: Financial experience, investment decisions, risk perception, behavioral finance, PLS-SEM
FACTORS INFLUENCING THE MANAGEMENT OF VILLAGE FUND ALLOCATION (ADD) IN MUARA BADAK DISTRICT, KUTAI KARTANEGARA REGENCY Hana, Nur; Hayat, Atma; Rasida, Rasida
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i2.12808

Abstract

This study aims to test and analyze the Factors that Influence the Management of Village Fund Allocation (ADD) in Muara Badak District. The factors in this study are the role of village officials, internal control systems, transparency, competence, compliance with regulations. The problem of Village Fund Allocation distributed by the Central Government to very large villages really needs good management, to maintain public trust in the Village Government. This study was conducted in all villages in Muara Badak District, Kutai Kartanegara Regency. The population in this study was all village officials in Muara Badak District, Kutai Kartanegara Regency. Data were taken from the questionnaires that were distributed, and produced 94 respondents from 101 village officials. The data analysis method used multiple linear regression. The results of this study indicate that the variables of the role of village officials and the internal control system have a positive effect on the management of village fund allocation (ADD). This shows that the higher the role of village officials and the internal control system of village officials, the better the management of village fund allocation (ADD) produced, while the variables of transparency, competence, and compliance with regulations do not affect the management of village fund allocation (ADD).
The Role of Public Accouting Firm Size in Moderating The Determining Factors of The Financial Statement Integrity of Public Companies in Indonesia Sembiring, Malem Pagi; Hayat, Atma; Adriani, Ade
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.3778

Abstract

This research aims to empirically test the effect of corporate governance structure, leverage, and financial distress on the integrity of financial statements with the size of the public accounting firm as a moderating variable. The target population used is companies listed on the IDX with a total of 823 companies in 2022. The sample was selected using the purposive sampling method and obtained 491 company samples with certain criteria. This study was conducted using multiple linear regression analysis and continued with moderated regression analysis. The data in this study were processed using IBM SPSS software version 29. The results of the study indicate that partially, managerial ownership, audit committees, and leverage affect the integrity of financial statements. Meanwhile, institutional ownership, independent commissioners, and financial distress partially do not affect the integrity of financial statements. The size of the public accounting firm is able to moderate the relationship between leverage and financial distress on the integrity of financial statements. Furthermore, the size of the public accounting firm is not able to moderate the relationship between institutional ownership, managerial ownership, independent commissioners, and audit committees on the integrity of financial statements.
Efektivitas Pengendalian Internal, Peran Audit Internal, Kompleksitas Instansi, dan Opini Audit Terhadap Kasus Korupsi Utomo, Wahyu Setio; Hayat, Atma; Respati, Novita Weningtyas
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 6.A (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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

Abstract

This research examines the effect of internal control effectiveness, the role of internal audit, the level of internal audit authority, internal audit size, ministry size, agency complexity and audit opinion on corruption in ministries/agencies in Indonesia.The effectiveness of internal control is seen from the number of internal control findings and non-compliance with statutory regulations in the BPK audit report, the role of internal auditors in an agency is proxied by the maturity of the SPIP in the BPKP report, the level of internal audit authority in the form of an internal audit organizational structure at the same level echelon I and II, internal audit size is seen from the number of BPKP internal audits, ministry size is proxied from the realization of the expenditure budget (in percentage), agency complexity is proxied by the number of work units, and audit opinion is taken from the BPK audit report. The dependent variable is corruption in ministries/agencies seen from the number of corruption cases in the KPK report with inchract status in 2018-2022. This research uses secondary data with a sample of 405 ministries/agencies in Indonesia, the analysis method used is binary logistic regression. The research results show that the role of internal audit reduces corruption cases. However, the realization of the expenditure budget (in percentage) positively affects the increase in corruption cases. Meanwhile, the effectiveness of internal control, level of audit authority, number of internal auditors, number of work units and audit opinions in ministries/agencies do not affect corruption.
Pentingnya investasi research and development terhadap nilai perusahaan Rahel, Herlina Kristin; Hayat, Atma; Juwita, Ratna
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 24 No. 4 (2022): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v24i4.11671

Abstract

Investasi Research and Development merupakan salah satu langkah yang dapat dilakukan oleh perusahaan untuk dapat terus eksis dan unggul dibanding pesaing dalam industri sejenis, namun dalam pelaksanaannya diperlukan waktu yang relatif panjang serta modal yang tak sedikit. Motivasi penelitian ini adalah perbedaan hasil penelitian sebelumnya dan pengembangan penelitian. Tujuan penelitian ini adalah untuk mengetahui pengaruh investasi R&D terhadap nilai perusahaan. Dalam penelitian ini dimuat dua variabel moderasi yaitu negara dan pandemic covid-19. Populasi dalam penelitian ini adalah seluruh perusahaan terbuka dari seluruh sektor dan industri dari empat negara yaitu Indonesia, Malaysia, Thailand dan Singapura. Besaran populasi yang ada didalam penelitian ini adalah sebanyak 3.439 perusahaan dengan menggunakan purposive sampling sebagai teknik pengambilang sampel. Sampel dalam penelitian ini berjumlah 892 perusahaan. Penelitian ini dilaksanakan selama 12 tahun yaitu tahun 2010 – 2021. Dimuat lima variabel kontrol dalam penelitian ini yaitu tingkat suku bunga, pertumbuhan ekonomi, ukuran perusahaan, leverage, dan likuiditas. Hasil penelitian yang pertama adalah Investasi R&D berpengaruh positif terhadap Nilai Perusahaan. Hasil kedua ialah pada negara berkembang, Investasi R&D lebih berpengaruh pada Nilai Perusahaan dibanding di negara maju, serta hasil ketiga adalah Investasi R&D tidak lebih penting dilaksanakan pada saat pandemic Covid-19, jadi baik saat terjadi pandemic maupun keadaan normal, pengaruhnya sama
Anteseden Kebijakan Dividen pada Perusahaan Konstruksi Periode 2015-2019 Rahman, Muhammad Noviar; Hayat, Atma
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 9 No. 2 (2025): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/1130032

Abstract

This research is aimed to analyze dividend policy’s antecedent variables which consists of capital structure, liquidity, company growth and profitability of construction companies listed in Indonesia Stock Exchange (BEI) in the 2015-2019 period. This research used secondary data which obtained using documentation techniques, namely taking the data from company’s annual reports published by Indonesia Stock Exchange in the 2015-2019 period. This research used Purposive Sampling as the sampling technique. The data obtained are 40 data from 8 construction company that became the sample. Multiple Linier Regression is used as the analysis technique and the hypothesis is tested using T Test with a significant level of 5%. The result shows that profitability has a significant effect on dividend policy of construction companies, while capital structure, liquidity and company growth do not have a significant effect on dividend policy of construction companies.
PENGARUH CSR TERHADAP REPUTASI PERUSAHAAN: PERAN MEMODERASI KINERJA KEUANGAN DAN GREEN TECHNOLOGY INNOVATION Putri, Nanda Oetari Triana; Hayat, Atma
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2025): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i2.2546

Abstract

ABSTRAKIndustri batubara Indonesia berada di bawah tekanan yang semakin besar dari publik, investor, dan regulator untuk meningkatkan praktik keberlanjutan karena kontribusinya terhadap degradasi lingkungan dan emisi karbon. Corporate Social Responsibility (CSR) diposisikan sebagai strategi bisnis yang krusial dalam menjaga legitimasi dan reputasi perusahaan sesuai dengan tuntutan environmental, social, and governance (ESG). Efektivitas CSR dalam membangun reputasi perusahaan masih menimbulkan perdebatan, khususnya pada kondisi ketika kinerja keuangan mengalami ketidakstabilan dan penerapan Green Technology Innovation (GTI) belum berjalan secara optimal. Penelitian ini bertujuan untuk menganalisis pengaruh CSR terhadap reputasi perusahaan, dengan mempertimbangkan peran moderasi kinerja keuangan dan Green Technology Innovation (GTI). Pendekatan yang digunakan adalah kuantitatif dengan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Populasi penelitian mencakup 74 perusahaan sektor energi, dengan sampel sebanyak 14 perusahaan batubara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022 2023 dengan menggunakan teknik purposive sampling. Variabel CSR diukur berdasarkan indikator Global Reporting Initiative (GRI), reputasi perusahaan berdasarkan indeks media dan persepsi publik, kinerja keuangan melalui Return on Assets (ROA), dan GTI diukur dari proporsi pengungkapan teknologi hijau dalam laporan perusahaan. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif dan signifikan terhadap reputasi perusahaan. Kinerja keuangan memperkuat hubungan tersebut secara signifikan, sedangkan GTI berperan sebagai pemoderasi negatif.ABSTRACTThe Indonesian coal industry faces increasing pressure from the public, investors, and regulators to enhance sustainability practices due to its contribution to environmental degradation and carbon emissions. Corporate Social Responsibility (CSR) is positioned as a crucial business strategy to maintain corporate legitimacy and reputation in line with environmental, social, and governance (ESG) demands. The effectiveness of CSR in building corporate reputation remains debated, particularly when financial performance is unstable and the implementation of Green Technology Innovation (GTI) is not yet optimal. This study aims to analyze the effect of CSR on corporate reputation by considering the moderating roles of financial performance and GTI. A quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed. The research population consisted of 74 energy companies, with a sample of 14 coal companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period, selected through purposive sampling. CSR was measured using the Global Reporting Initiative (GRI) indicators, corporate reputation was assessed through media indexes and public perception, financial performance was proxied by Return on Assets (ROA), and GTI was measured by the proportion of green technology disclosures in company reports. The findings indicate that CSR has a positive and significant effect on corporate reputation. Financial performance significantly strengthens this relationship, while GTI acts as a negative moderator
Co-Authors Ade Adriani Ainun Logitama Akhmad Sayudi Ali Sadikin Annisa Tri Hidhayati Anwar, Kasyful Arifah Arifah Asrid Juniar Ayu Oktaviani Baharuddin Baharuddin Damanik, Eko Bastian Fauzi Sain Fitri, Eka Hamdani Hana, Nur Handayani, Sri Astuti Herlina Kristin Rahel Hesti Fibriasari Hidayat, Gusti Wahyu Irawati, Syati kasyful anwar Larosse, Gilang Cempaka Lilik Setiawan Maharani, Frista Tiara Monica Rahardian Ary Helmina Muhammad Agus Muhammad Rusdiansyah Muhammad Yasin Muhammad Yasin Norlena Nova Febriani Novika Rosari Novita Weningtyas Respati Putri, Nanda Oetari Triana Rahel, Herlina Kristin Rahma Yuliani Rahman, Muhammad Noviar Rasida, Rasida Ratna Juwita Ratna Juwita Ratna Juwita Ratna Juwita* Redawati, Redawati Restu, R. Sanusi Sanusi Sayudi, Akhmad Sembiring, Malem Pagi Sofina Azkia Syaiful Hifni Utomo, Wahyu Setio Wahyudin Nor Widitha Puteri Wadana Yuliani, Rahma Yuliani, Rahma Yuliani Zaki Mubarak Zulkarnain, Muhammad Aris