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All Journal Jambura Journal of Educational Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JURNAL MANAJEMEN Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Al-Buhuts (e-journal) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Economics and Business Journal Innovative: Journal Of Social Science Research Journal of Business Management and Economic Development (JUMPER) Nusantara Economics and Entrepreneurships Journals Jurnal Ilmiah Bongaya (JIB)
Jamali, Hisnol
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Banking Governance, Financial Performance and Corporate Social Responsibility Jamali, Hisnol
Jurnal Manajemen Vol 24, No 3 (2020): October 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v24i3.681

Abstract

A sample of 37 banks is believed to have gained enough information during 2015-2019 to analyze the bank on the Indonesian Stock Exchange, up to 185. The use of the chow test explains if the modeling is a fixed effects model, so the information obtained is more accurate. This study confirms that if a large of board size affects the ability to monitor business operations properly, CSR disclosure may be higher. Apparently, every board meeting is discussed on CSR disclosures. In fact, independent commissioners or non-executive directors trigger CSR disclosure. Later, the financial performance component stated that increased leverage affected low CSR while on the other hand high company size and profitability resulted in better CSR disclosure. Operating banking is not only profitable but requires active participation shown to stakeholders and environmental concern as it ensures continuity of operations so that the bank is a system unit of the surrounding social system.
Pengaruh Pengetahuan Sumber Daya Manusia terhadap Efektivitas Pengelolaan Keuangan Organisasi syafruddin, syafruddin; Akob, Muhammad; Jamali, Hisnol
Jambura Journal of Educational Management Volume 5 Nomor 1, Maret 2024
Publisher : JURUSAN MANAJEMEN PENDIDIKAN FAKULTAS ILMU PENDIDIKAN UNIVERSITAS NEGERI GORONTALO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37411/jjem.v5i1.3013

Abstract

Penelitian ini mengeksplorasi dampak kompetensi sumber daya manusia, teknologi informasi, dan lingkungan kerja terhadap efektivitas pengelolaan keuangan di Organisasi Perangkat Daerah (OPD) Kota Makassar. Pendekatan kuantitatif digunakan dengan mengumpulkan data melalui kuesioner daring yang diberikan kepada pegawai yang terlibat dalam pengelolaan keuangan OPD. Hasil analisis menunjukkan bahwa variabel kompetensi sumber daya manusia memiliki tingkat kepuasan yang tinggi, sedangkan teknologi informasi dan lingkungan kerja masih memiliki ruang untuk peningkatan. Pengujian validitas menegaskan kualitas data yang diperoleh. Penelitian ini memberikan pemahaman mendalam mengenai faktor-faktor yang memengaruhi efektivitas pengelolaan keuangan di tingkat pemerintah daerah, dengan fokus pada Kota Makassar.
Effect of Environmental Costs and Environmental Performance on Profitability in Registered Manufacturing Companies on the Indonesian Stock Exchange Jamali, Hisnol
Journal of Business Management and Economic Development Том 1 № 03 (2023): September 2023
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i03.259

Abstract

The purpose of This study is to examine and analyze the effect of (i) environmental costs on profitability, and environmental performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2020 period. Data collection uses secondary data obtained from the annual report published by the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange and participating in PROPER in the 2019-2020 period. The sampling technique used was purposive sampling. The data analysis method is in the form of quantitative analysis using multiple linear analysis and hypothesis testing using software E-Views 10. The results showed tha the environmental cost variable has an effect on profitability on Manufacturing companies liested on the Indonesia Stock Exchange in the 2019-2020 period and the Environmental Performance variable has no effect on profitability on Manufacturing companies liested on the Indonesia Stock Exchange in the 2019-2020 period.
Compensation and Work Culture: Impact on Outsourcing Performance Haeruddin, Haeruddin; Ahmad, Ibrahim; Hendra, Wawan; Jamali, Hisnol
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 4 (2023): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i4.7799

Abstract

This research aims to investigate the influence of two key factors, namely compensation and work culture. This research uses a quantitative research approach. Study population 81 person. Samples were selected using saturated samples. Data collection uses an online questionnaire with Google from. The research results reveal that compensation has an insignificant effect on outsourcing performance and work culture has a positive and significant effect on outsourcing performance. Competitive compensation is important in retaining outsourcing service providers and is a motivation for outsourcing, but it does not always have a significant impact on their work results. The uniqueness of this finding lies in the emphasis that work culture factors have a greater influence on outsourcing performance than compensation factors. Therefore, companies are expected to consider strengthening a positive work culture as an approach to increasing cooperation with outsourcing service providers.
Preparation of Financial Statements for Village-Owned Enterprises (BUMDes) Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Haeruddin, Haeruddin; Ibrahim, Ibrahim; Jamali, Hisnol; HR, Agus Salim; Asriati, Asriati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3024

Abstract

Preparation of Financial Reports for Village-Owned Enterprises (Bumdes) Based on Financial Accounting Standards for Micro, Small Entities and Intermediate (SAK EMKM). This study aims to determine the presentation of financial statements based on the Financial Accounting Standards of the Minasa BUMDes Entity, Tamasaju Village, North Galesong District, Takalar Regency and compare it with the Financial Accounting Standards (SAK) of Micro, Small and Medium Entities (SAK EMKM). This study uses a qualitative descriptive research method, which is a research method that utilizes qualitative data and is described descriptively. The results showed that the preparation of the financial statements of the Minasa BUMDES in Tamasaju Village was not fully in accordance with SAK EMKM, this can be seen from the comparison of recognition, measurement, presentation and financial reporting. BUMDES financial reports are prepared very simply consisting of a profit and loss statement and a balance sheet, while the financial statements according to SAK EMKM consist of a profit and loss statement, balance sheet, statement of changes in equity and notes to financial statements (CALK).
THE INFLUENCE OF FAIRNESS AND SELF-ASSESSMENT SYSTEM ON TAX EVASION ON KPP PRATAMA WEST MAKASSAR Jamali, Hisnol
Journal Management & Economics Review (JUMPER) Vol. 1 No. 4 (2023): October
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i4.85

Abstract

This study aims to analyze the effect of justice and self assessment system on the action of tax evasion. Respondents in this study were individual taxpayers registered at the Primary Makassar Tax Service Office. The number of individual taxpayers who are the sample of this study is 100 taxpayers. The sample determination method used in the study is incidental sampling method. Data collection method through questionnaire, while data processing method used is multiple regression analysis. The results showed that the simultaneous justice and self assessment system had a positive and significant effect on the tax evasion action, justice partially had a negative and significant effect on the tax evasion action, the partial self-assessment system had a negative and significant effect on the tax evasion action.
ONLINE MARKETING FOR TAKALAR POTTERY PRODUCTS: A QUALITATIVE ANALYSIS OF E-COMMERCE SUCCESS Haeruddin, Haeruddin; Ahmad , Ibrahim; Jamali, Hisnol; Tahalua, Imran; Harun, Salmah
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 8 No 3 (2023): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

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

Abstract

The pottery products from Takalar Regency, Indonesia, are highly sought after by consumers for various reasons. The success of these products is based on several important factors. Firstly, these pottery products are appreciated for their high artistic and cultural value, reflecting the rich local heritage of traditions and culture. Furthermore, the main attraction of these pottery products lies in their uniqueness, capturing the attention of consumers seeking unique and distinct items. The quality of the raw materials and production techniques also leaves a positive impression on consumers who appreciate craftsmanship. The success of these products is also closely related to customer satisfaction, which, when met, tends to create loyal customers who promote the products. Through the use of social media and online marketing, pottery products from Takalar Regency can reach a wider audience, increase sales, and receive more positive responses.
THE ROLE OF MOTIVATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE Jamali, Hisnol; Ibrahim, Ibrahim; Horas, Erwin; Haeruddin, Haeruddin
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 9 No 2 (2024): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v9i2.2105

Abstract

This study examines the effect of motivation and organizational culture on the performance of employees of the Makassar Customs Inspection and Service Board. With a sample of 96 respondents, data analysis was performed using multiple linear regression. The results show that motivation and organizational culture have a significant impact on individual and collective performance. These findings confirm the central role of motivation and organizational culture in growing staff, especially in the customs and excise sector. The holistic approach of this study combines these key variables and provides a comprehensive view of the variables that influence employee performance. The significance of this research focuses on the need to improve the efficiency of the public sector, while its impact includes practical guidance for organizational managers and a contribution to advanced research in the field of public HRM.
EVALUATION OF THE IMPACT OF WORKING CAPITAL CREDIT AND PEOPLE'S BUSINESS CREDIT ON BANK PROFITABILITY: EMPIRICAL STUDY AT PT. BANK NEGARA INDONESIA (PERSERO) TBK BULUKUMBA BRANCH haeruddin; Ibrahim, Ibrahim; Rahmi, Rahmi; Jamali, Hisnol
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 9 No 2 (2024): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

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

Abstract

This research aims to analyze the influence of Working Capital Credit and People's Business Credit (KUR) on company profitability at PT. Bank Negara Indonesia (Persero) Tbk, Bulukumba Branch Office. This study uses secondary data obtained from banks' annual financial reports for the 2017-2021 period. The analysis was carried out using multiple linear regression to test the partial and simultaneous influence of the two types of credit on profitability. The research results show that Working Capital Credit has a significant influence on bank profitability, which is in line with the theory that this credit provides the liquidity needed for operations and increases interest income. In addition, KUR also shows a significant influence on bank profitability, which supports the importance of this credit in expanding financial inclusion and increasing the customer base. Simultaneously, the combination of Working Capital Credit and KUR makes a significant contribution to profitability, which shows the importance of credit portfolio diversification in improving bank financial performance. The uniqueness of this research is its focus on the simultaneous influence of Working Capital Credit and KUR on bank profitability, which is rarely analyzed in previous studies. Additionally, this research was conducted in the context of regional banks, which provides a new perspective on credit management and profitability outside of large or national banks. These findings provide an important contribution to the literature on credit management and bank financial performance, as well as providing practical guidance for bank management in optimizing credit strategies to increase profitability. This research also provides insight for future researchers to develop further studies that can explore other variables that influence bank profitability and can enrich understanding of the dynamics of credit management in the banking sector.
The Influence of Corporate Governance on Tax Management in Consumer Goods Industry Sector Companies Listed on The Indonesian Stock Exchange In 2017-2019 Jamali, Hisnol
Economics and Business Journal (ECBIS) Vol. 1 No. 6 (2023): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v1i6.95

Abstract

This research aims to determine whether public ownership, board of directors compensation and audit committee have an effect on tax management in basic consumer goods industrial companies listed on the Indonesian Stock Exchange. Secondary data was obtained based on purposive sampling of financial reports. The population was conducted on basic consumer goods industrial companies listed on the IDX with a number of 54 companies, while the samples were selected with purposive sampling method obtained a total of 12 companies or 36 samples for the period 2017-2019. But the 36 samples processed the result is abnormal distribution, so the researcher increase the observation period on the IDX in 2015.2020. Data analysis method used is multiple linear regression. The results of this research indicated that the public ownership, board of directors compensation and audit committee no have significant effect on the tax management.
Co-Authors Abas, Muhammad Rizal Ahmad , Ibrahim Ahmad, Muh. Ruslan Akob, Muhammad Amin, Asbi Arief, Syarifuddin Asriati Asriati, Asriati Djaharuddin, Darmawati Haeruddin Haeruddin Haeruddin Harun, Salmah Hendra, Wawan Horas, Erwin HR, Agus Salim Ibrahim Ahmad Ibrahim Ibrahim Ikram, Zul Inriani, Novi Kisman Kisman Nurul Qalbi, Nurul Rahmi Rahmi Rostiaty Yunus Sjahruddin, Herman Sulfati, Andi Syafruddin Syafruddin Syahruddin, Nurul Hermadya Syamsul Alam, Syamsul Tahalua, Imran Wahyuni Yusria Ningsih, Wahyuni Yusria