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Corporate Governance sebagai Determinan Integritas Laporan Keuangan: Studi Empiris pada Sektor Transportasi dan Logistik Indonesia Periode 2020-2024 Aniqotunnafiah; Endang Dwi Wahyuningsih; Kasidi; Made Kony Koswara
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 2 (2025): Agustus 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i2.631

Abstract. This study to examine corporate governance as a determining factor for the integrity of financial reports in the Indonesian transportation and logistics industry. This research investigates the impact of three main components of corporate governance, including managerial ownership, independent board of commissioners, and audit committees on the integrity of financial reports. The research information is sourced from all business entities in transportation and logistics listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, with a total population of 37 entities and a sample that meets the criteria of 32 entities. The analysis uses multiple linear regression to examine the correlation between independent variables and dependent variables. The findings of this research show that managerial ownership does not have a significant impact on the credibility of financial reports, the independent board of commissioners has a negative and significant effect on the credibility of financial reports, the audit committee has a positive and significant impact on the credibility of financial reports. This result validates that corporate governance components have varying functions in determining the quality of financial reporting in Indonesia's transportation and logistics sector, with the audit committee being the most optimal component in strengthening the credibility of financial reports. Keywords: Corporate governance, Integrity of financial reports, Transportation and logistics

PENGARUH UKURAN PERUSAHAAN, UKURAN KAP, DAN LEVERAGE TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2022 Alfa Durri Khayya; Kasidi; Rita Andini; Marsiska Ariesta Putri
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 1 (2025): Mei 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i1.487

This study aims to analyze the effect of company size, Public Accounting Firm (KAP) size, and leverage on audit report lag in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique used was purposive sampling with a sample size of 92 companies (276 observations). Data were analyzed using logistic regression. The results showed that company size had a significant effect on audit report lag, while KAP size and leverage did not have a significant effect. The coefficient of determination showed that the independent variables only explained 6.6% of the variation in audit report lag, while the rest was influenced by other variables outside the model.

FAKTOR – FAKTOR PENOPANG KETAHANAN UMKM PASCA PANDEMI COVID-19 DI INDONESIA: TINJAUAN ARTIKEL TERKINI Oktaga, Andreas Tigor; Kasidi; Riyono
Jurnal Ilmiah Ekonomika & Sains Vol 5 No 2 (2024): November 2024 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v5i2.515

The COVID-19 pandemic has significantly affected various economic sectors, especially micro, small and medium enterprises (MSMEs) in Indonesia, which are the backbone of the economy. This study aims to investigate the factors that support the resilience of MSMEs after the pandemic by reviewing recent article from 2021 to 2024. Using a critical appraisal method, the research synthesizes findings from selected articles to highlight key strategies that enable MSMEs to adapt and thrive in a challenging environment. The findings indicate that factors such as digital technology adoption, innovative marketing strategies, creativity, religiosity, collaboration, financial support, and community engagement play a critical role in enhancing MSMEs resilience. The implications of these findings suggest that MSMEs should leverage these elements to improve competitiveness and sustainability, while policymakers can formulate effective strategies to support MSMEs recovery and growth in the post-pandemic era.

Sosialisasi Dan Praktik Pengisian Buku Administrasi Bank Sampah “Sami Berkah” Kecamatan Tembalang Kota Semarang Aniqotunnafiah; Endang Dwi Wahyuningsih; Kasidi; Nikmatul Hasanah; Ika Sabrina Luthfi
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

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Abstract: Waste has become a serious threat to environmental sustainability and a contributing factor to global warming. Waste banks are a strategic solution to reduce the impact of waste generation by implementing the 3R principle (Reduce, Reuse, Recycle). This community service activity aims to improve the administrative and financial management capabilities of the "Sami Berkah" Waste Bank, located in Desa Meteseh, Kecamatan Tembalang, Kota Semarang. The implementation method included lectures, mentoring, and hands-on practice in filling out administrative books, including the Member Registration Book, Waste Bank Savings Book, Member List, Financial Ledger, Member Deposit Summary Book, and Attendance List. The activity results showed that Waste Bank administrators and members were able to follow and carry out the administrative book filling process effectively through simulations of new member registration and waste deposits. Proper bookkeeping administration has been proven to optimize waste management and increase operational effectiveness. However, there are still limitations in terms of digital information access for customers and the preparation of comprehensive financial reports. This activity makes a significant contribution to increasing transparency and accountability in Waste Bank management as a business unit that manages waste for the community. Keywords: Waste Bank, Financial Administration, Transparency, Accountability, Waste Management

Integrasi Pembelajaran Al-Qur’an Hadist dan Program Unggulan Tahsin dan Tahfidz di MTs Darul Mubin Kota Gorontalo Kasidi; Kasidi, Nanang Wijaya Ma'shum; Podungge, Mariaty
Pekerti: Journal Pendidikan Islam dan Budi Pekerti Vol. 6 No. 2 (2024): AUGUST
Publisher : Prodi Pendidikan Agama Islam, IAIN Sultan Amai Gorontalo

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Penelitian ini bertujuan untuk mengetahui dan mengkaji Implementasi Integrasi Pembelajaran al-Qur’an Hadis dan Program Unggulan Tahsin Tahfidz Peserta Didik di MTs Darul Mubin Kota Gorontalo. Untuk mengetahui dan mengkaji kendala dan solusi Implementasi Integrasi Pembelajaran al-Qur’an Hadis dan Program Unggulan Tahsin Tahfidz Peserta Didik di MTs Darul Mubin Kota Gorontalo. Sedangkan metode yang digunakan dalam penelitian ini adalah menggunakan penelitian kualitatif dengan menggunakan taknik pengumpulan data yaitu, wawancara, observasi dan dokumentasi, dengan tahapan pengumpulan data melaui prosedur reduksi, penyajian serta penarikan kesimpulan. Dengan menggunakan teknik cuplikan yang bersifat selektif (purpostif sampling) dalam hal ini peneliti akan memilih informan yang dipandang paling tahu, sehingga kemungkinan pilihan informan dapat berkembang sesuai dengan kebutuhan dan kemantapan peneliti dalam memperoleh data. Dalam penelitian ini hasil yang diperoleh mengenai pembahasan tentang Integrasi Pembelajaran Alqur’an Hadis dan Program Unggulan Tahsin Tahfidz Di MTs Darul Mubin Kota Gorontalo, di mana program unggulan ini dilaksanakan selain sebagai upaya dalam meningkatkan dan mempertahankan status akreditasi unggul (A) yang sudah diraih oleh MTs Darul Mubin ini dua kali berturut-turut, juga dalam rangka menjaga dan meningkatkan kualitas ouput lulusan nya, sehingga para peseta didik yang melaksanakan pembelajaran di MTs ini nantinya mereka menjadi generasi unggul, generasi muslim yang kompetitif memiliki kompetensi kognitif, afektif dan psikomotik yang handal, para tenaga pendidik sudah secara maksimal dalam memberikan pembimbingan dalam pelaksanaan program unggulan Tahsin dan Tahfidz samapai pada pemberian evaluasi dan menilai terhadap para peserta didiknya yang dimasukkan pada kolom program ekstra kurikuler untuk dimasukkan pada nilai Raport Digital Madrasah (RDM)

PEMAHAMAN FUNGSI PAJAK DAN TINGKAT PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN PATI) Putri Veronika; kasidi
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 1 (2025): Januari 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i1.506

The research aims to determine and analyze influences tax understanding of motor vehicle taxpayer comlpliance and effect of income level on compliance motor vehicle taxpayers. The population in this research is all motor vehicle taxpayers in Pati Regency which is registered with SAMSAT Pati. The research was carried out randomly sampling using purposive sampling technique, a sample was obtained as many as 100 data. The analysis technique used is multiple linear regression.The research results can be summarized as follows :Understanding the tax function is nothas a positive and significant effect on vehicle tax compliance motorized, and Income level has a positive and significant effect onmotor vehicle tax compliance.

Corporate Governance sebagai Determinan Integritas Laporan Keuangan: Studi Empiris pada Sektor Transportasi dan Logistik Indonesia Periode 2020-2024 Aniqotunnafiah; Endang Dwi Wahyuningsih; Kasidi; Made Kony Koswara
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 2 (2025): Agustus 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i2.631

Abstract. This study to examine corporate governance as a determining factor for the integrity of financial reports in the Indonesian transportation and logistics industry. This research investigates the impact of three main components of corporate governance, including managerial ownership, independent board of commissioners, and audit committees on the integrity of financial reports. The research information is sourced from all business entities in transportation and logistics listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, with a total population of 37 entities and a sample that meets the criteria of 32 entities. The analysis uses multiple linear regression to examine the correlation between independent variables and dependent variables. The findings of this research show that managerial ownership does not have a significant impact on the credibility of financial reports, the independent board of commissioners has a negative and significant effect on the credibility of financial reports, the audit committee has a positive and significant impact on the credibility of financial reports. This result validates that corporate governance components have varying functions in determining the quality of financial reporting in Indonesia's transportation and logistics sector, with the audit committee being the most optimal component in strengthening the credibility of financial reports. Keywords: Corporate governance, Integrity of financial reports, Transportation and logistics

Pengembangan Karakter Islami dalam Membentuk Kesalehan Spiritual dan Sosial Anak di Lingkungan Yayasan Darul Mubbin Kota Gorontalo Kasidi
Early Childhood Islamic Education Journal Vol. 1 No. 01 (2020): Early Childhood Islamic Education Journal (ECIE)
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/eciejournal.v1i1.19

Transformasi nilai-nilai positif yang berupa nilai-nilai agama dan budaya menjadi perhatian khusus bagi semu pihak terutama bagi para orang tua dan para penyelenggara pendidikan, pemerintah dan termasuk masyarakat dalalm era milenial saat ini, Oleh karena itu tujuan yang hendak dicapai dalam penelitian ini adalah untuk mengetahui dan mengkaji tentang Pengembangan Karakter Islami Dalam Membentuk Kesalehan Spiritual Dan Sosial Anak Di Lingkungan Yayasan Darul Mubin Kota Gorontalo. Penelitian ini merupakan penelitian deskriptif kualitatif yang bersifat fenomenologis yang menghasilkan data deskriptif penuh makna dengan beberapa pendekatan yakni; pendekatan psikologis, sosiologis dan educatif; penelitian ini mengambil lokasi yang di pilih adalah Yayasan Darul Mubin Kelurahan Buliide Kecamatan Kota Barat Kota Gorontalo. Hasil dari pada penelitian ini dapat digambarkan bahwa Pengembangan Karakter Islami Dalam Membentuk Kesalehan Spiritual Dan Sosial Anak Di Lingkungan Yayasan Darul Mubin Kota Gorontalo, adalah merupakan perwujudan dari pada pendidikan karakter peserta didik..

Penggunaan Media Puzzle Gerakan Sholat dalam Meningkatkan Kemampuan Sosial Emosional Anak Usia Dini dengan di Kelompok B2 Raudhatul Athfal Al-Mourky Kecamatan Telaga Kabupaten Gorontalo Duhuto, Dewanti; Kasidi
Early Childhood Islamic Education Journal Vol. 1 No. 02 (2020): Early Childhood Islamic Education Journal
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/eciejournal.v1i2.197

Abstrak : Adapun tujuan dari penelitian ini untuk mengetahui bagaimana gambaran proses meningakatkan kemampuan sosial emosional anak usia dini melalui media puzzle gerakan sholat dan Faktor yang mendukung dan menghambat proses meningkatkan kemampuan sosial emosional anak usia dini melalui media puzzle gerakan sholat di kelompok B2 RA AlMourky Kecamatan Telaga. Jenis penelitian ini adalah penelitian kualiatif dengan pendekatan naratif. Selanjutnya, sumber data yakni data primer dan data sekunder teknik pengumpulan data yakni observasi wawancara dan dokumentasi sedangkan teknik analisis data pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian yang diperoleh terkait dengan meningkatkan sosial emosional anak melalui media puzzle gerakan sholat bahwa media puzzle dapat meningkatkan kemampuan sosial emosi anak hanya dibutuhkan beberapa strategi khusus dalam mengajarkannya dan dalam mengatasi masalah yang dapat menghambat proses meningkatkan kemampuan sosial emosi anak dan ada media yang lebih tepat lagi sesuai dengan indikator yang ada. Saran untuk pendidik dan orang tua agar bekerja sama dalam melatih kemampuan sosial emosi anak sejak dini.

Pembiasaan Sikap Disiplin Anak di Taman Kanak-Kanak Aster Kecamatan Pulubala Kabupaten Gorontalo Djafar, Osin; Kasidi
Early Childhood Islamic Education Journal Vol. 2 No. 01 (2021): Early Childhood Islamic Education Journal
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/eciejournal.v2i1.226

Penelitianinidilatarbelakangipembiasaan sikap disiplin di TK Aster, Kec. Pulubaladimanapembiasaandilakukandenganmemberikancontohataupunmenjadi tauladan bagi peserta didik sertapada saat pembelajaran dikelas mulai berlangsungdan juga di luar kelas.Dalampengumpulandata,penelitimenggunakanmetodeobservasi,wawancaradandokumentasi, yang digunakanuntukmengumpulkandatamengenaikeadaansekolah,kondisisaranaprasarananya,sertapembiasaan sikap disiplin anakdi TK Aster. Hasil penelitian ini menunjukan bahwaanak dibiasakan untukmenunggugiliransesuai urutan dan tidak saling mendahului ketika masuk ruang belajar atau ruang bermain.Demikian pula ketika kegiatan pembelajaran usai dilaksanakan, anak dibiasakan menunggugiliran masing-masing (2) Faktor pendukung dan penghambat faktor pendukung diataranyaseperti adanya motivasi dari pendidik dan adanya antusiasa dari anak didik, namun dalampembiasaan sikap disiplin pulamemiliki hambatanyakni kurangnya kerja sama orang tuadalamembiasakan anak untuk antridilingkungan keluarga.

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