Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram
Fikri, M Ali
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Identification of Bumdes (Village Owned Enterrise) Problems in Villages of Gunung Sari District of Look Barat Regeny Inapty, Biana Adha; Fikri, M Ali; Waskito, Iman
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.308

Abstract

BUMDes (Village Owned Business) is a business unit that is hoped to become a revenue generating unit for the Village Government In reality, Bumdes faces many problems. Related to this fact, our research tries to identify problems that occur in the field. Methodology of this research is qualitative research with village heads, BUMDes managers, and local village assistants as informants. The results show that the problems that are still faced by BUMDes are low quality of human resources, regulation, the small percentage of capital participation by villages to BUMDES, bookkeeping, evaluation, cooperation has not been widely carried out with outside parties, products from the community have not been accommodated by BUMDes, much of village potential have not been explored and developed. We suggest the importance of a strong commitment of the leaders, improve the human resources capability, create collaboration with many parties, explore the village potentials. The implication of this research is hoped to become an additional information for the Village Government and Bumdes in managing their business units
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Sasanti, Elin Erlina; Animah, Animah; Fikri, M Ali
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 1 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i1.489

Abstract

This study aims to examine the effect of Corporate Social Responsibility on company value with corporate governance as a moderation Variable. The grand theory used in this study is legitimacy theory, stakeholders, and agency theory. This type of research is descriptive quantitative. The data source obtained is sourced from secondary data obtained from www.idx.co.id. The research population is manufacturing companies going public in 2018-2020. Purposive sampling technique with a total sample of 54. The analysis tools used are moderate regression analysis. The results showed that CSR, company values, Corporate Governance have no effect on company value. Meanwhile, the study found that corporate governance does not strengthen or weaken the relationship between CSR and company values. The implication of this study is that during a pandemic it is rather difficult to predict from the financial side, this is due to the high uncertainty factor, even though the company already managed very well.
Coporate Social Responsibility (CSR) dan Struktur Kepemilikan (Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Asing) Terhadap Nilai Perusahaan Sasanti, Elin Erlina; Animah, Animah; Fikri, M Ali
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 10 No 1 (2024): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v10i1.629

Abstract

This research aims to examine the influence of Corporate Social Responsibility (CSR) and ownership structure (institutional ownership, managerial ownership, foreign ownership) on company value in basic industrial and chemical manufacturing companies listed on the Indonesian Stock Exchange for the 2019-2021 period. The Grand Theory used in this research is legitimacy theory and stakeholder theory. The type of research used in this research is quantitative research. The data source obtained for this research is a secondary data source obtained from www.idx.co.id. The research population is basic industrial and chemical companies that went public in 2019-2021. The sampling technique was purposive sampling with the criteria: basic industrial and chemical companies that went public, companies that had no losses and were listed from 2019-2021 with a sample size of 63. The test tool used was multiple regression using the SPSS test tool. The research results show that Corporate Social Responsibility (CSR) has a negative effect on company value. Meanwhile, institutional ownership, managerial ownership and foreign ownership have no effect on company value. This explains that the implementation of CSR is only to fulfill the social contract of the company and society because if the greater the funds spent on this activity, the company's profitability will decrease so that the value of the company also decreases. Meanwhile, the ownership structure cannot intervene to increase company value during the pandemic because external factors have a stronger influence.
PENGARUH KEPEMILIKAN PENGENDALI TERHADAP TRANSAKSI PIHAK BERELASI YANG DIMODERASI PRAKTEK CORPORATE GOVERNANCE Jessika, Adelia; Fikri, M Ali; Isnaini, Zuhrotul
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.29

Abstract

The objective of this study is to examinethe influence of the direct controlling ownership rights and controlling right, namely right on the cash flow of the related party transactions associated toassets and liabilities. This study also aimed to examine thepractice of corporate governanceas a moderating variablein the relationship between controlling ownership of shareholders and related party transactions associated to assets and debt. Sampling wasdetermined based on purposive samplingin order to obtain a sample companies listedon the Indonesia Stock Exchangeduring 2010 to 2012 with a total 99 of observations. The dependent variablein this study is related party transaction that ismeasured by assets related partyt ransactions and debt related party transactions. The independent variable in this study is ownership controlling, which measured bythe control rights and cash flow rights owned bythe direct controlling ownership of the company. Hypotheses testing based on multiple regression analysis showed that the control rights of shareholders is influence by assets related party transactions and debt related party transactions. Shareholders cash flow right was found to have influence on asset related party transactions but has no influence on debt related Party transactions. The results also show that the corporate governance mechanism isable to moderate the influence of the right ofcontrol over the assets related party transactions and debt related party transactions.
Co-Authors Animah Animah Biana Adha Inapty, Biana Adha Elin Erlina Sasanti Iman Waskito Isnaini, Zuhrotul Jessika, Adelia