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All Journal International Journal of Economics, Management, Business, and Social Science Tensile : Jurnal Pengabdian Kepada Masyarakat Applied Business and Administration Journal (ABAJ) Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Economics, Business and Innovation Research Aktivitas Jurnal Ilmiah Akuntansi
Lamsah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Transportation Other

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Implementation The Altman Method (Z"-Scored) For Predicting Bankruptcy: Empirical study on Nondurable Household Products Subsector Companies Listed on Indonesia Stock Exchange in 2016-2022 Indalesari, Rezki; Kurniaty; Zulfikar, Rizka; Yulianti, Farida; Lamsah
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.183

Abstract

This research was conducted to find out how many companies are included in the safe zone, grey zone, and danger zone. This study uses variables X1 to X4, namely X1 describes the ratio of working capital, X2 and X3 describes the ratio of operating profit and X4 describes the ratio which measures a company's ability to pay debts. The research design is a quantitative descriptive and an empirical study. The research population is all non-durable household products sub-sector companies listed on the Indonesia Stock Exchange in 2016-2022. The research sample was taken using purposive sampling, namely taking samples from the population based on certain criteria, and the number of samples was 5 companies for the 2016-2022 period. The results of this study indicate (1) Four of the five sample companies in this study are classified as not bankrupt, namely PT Mandom Indonesia Tbk, PT Mustika Ratu Tbk, PT Kino Indonesia Tbk and PT Unilever Indonesia Tbk. One company out of five samples is in the bankrupt category, namely PT Martina Berto Tbk. (2) The ratio of X1, X2, X3 and X4 with fluctuating values can cause the Z-Scored to fluctuate too.
Examine The Behavior Of Private Universities Lecturer In Respecting Kampus Merdeka Policies Using Theory Of Planned Behavioral Approach Purboyo; Zulfikar, Rizka; Lamsah; Syahrani; Vitria, Aida
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 3 (2021): September 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v1i3.17

Abstract

This study aims to examine the behavior of PTS lecturers in responding to the Merdeka Learning - Merdeka Campus policy using Theory Of Planned Behavioral (TPB). In this study, TPB was adopted to explain the behavior of private university lecturers in responding to the independent campus policy. The variables used in this study are perceptions, attitudes, subjective norms, interests, and behavior. The population was PTS lecturers with a total sample of 251 people and came from 21 private universities in Banjarmasin municipality with the sampling technique using purposive sampling. The data analysis techniques are quantitative descriptive and structural equation models. The results of this study include (1) the variable perception, attitude, subjective norms and interests, the percentage of high category responses > the number of percentage responses in the low category which means that the research sample gives more positive responses to the variables of perception, attitude, subjective norms, and interest, (2) As for the behavior variable, the percentage of responses in the high category < the number of the percentage of responses in the low category, which means that the research sample gave fewer positive responses to the variable behavior of lecturers in responding to the policy of the Independent Campus, (3) The structural equation model was in accordance Goodness Of Fit Index standards and can explain the use of the theory of Planned Of Behavioral in describing the relationship between perceptions of attitudes, subjective norms, interests, and behavior of lecturers in responding to the policy of Merdeka Belajar - Kampus Merdeka.
Tracing The Digital Transformation: A Bibliometric Investigation Of Artificial Intelligence Adoption In Higher Education Wicaksono, Teguh; Zulfikar, Rizka; Purboyo; Yulianti, Farida; Lamsah
Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i02.217

Abstract

This study aimed to track the digital transformation journey through the lens of AI adoption in higher education from 2010 to 2025. Using a data-based bibliometric method from Scopus, this study identified the dominant theories used in AI adoption intention studies and conceptual structures. The literature selection process was carried out systematically using the PRISMA method to ensure transparency and accuracy in document selection. Data analysis used bibliometric techniques to analyse the research landscape quantitatively and was conducted using VosViewer Software. The analysis results show that research on AI adoption intention has experienced an annual growth of 34.15%, with most publications using the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) approaches. Network visualisation revealed fragmentation in this research, where several clusters of theories develop separately without strong integration. Overlay visualisation showed a shift from technology acceptance model-based studies to exploration of ethical impacts, algorithm transparency, and AI regulation in higher education. Density visualisation confirmed that although technical factors have been widely studied, AI's social and policy aspects are still underexplored. This research provides a more comprehensive conceptual mapping and identifies research gaps that future studies can fill.
Tracing Motivation in Modern Workplaces: A Two-Decade Bibliometric Insight and Research Mapping Lusiana, Herlina; Firdaus; Mursanto; Lamsah; Teguh Wicaksono
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2430

Abstract

Motivation in modern workplaces has evolved significantly over the past two decades, shaped by technological disruption, changing work paradigms, and shifting employee expectations. This study aims to systematically trace the conceptual, thematic, and collaborative development of workplace motivation research through a comprehensive bibliometric analysis. Drawing on 300 peer-reviewed journal articles published between 2001 and 2021, data were sourced from Scopus and Google Scholar using the search phrase “understanding motivation in modern workplaces.” The analysis employed VOSviewer software to generate network, overlay, density, and co-authorship visualizations, while data selection followed the PRISMA framework to ensure relevance and transparency. Findings reveal a major shift from traditional constructs such as performance and job satisfaction to emerging themes including psychological well-being, digital leadership, remote work, and meaningful work. The evolution indicates a transition from incentive-based to experience-centered motivation theories, reflecting broader sociotechnical changes. However, the study also uncovers thematic blind spots—such as sustainability-related motivation and employee values—and highlights the fragmented nature of global research collaboration. These insights underscore the need for integrative, cross-disciplinary, and future-oriented frameworks in understanding motivation. This study contributes to the literature by offering a aiming to enhance engagement and well-being in increasingly digital and hybrid work environments.
PENERAPAN KODE ETIK PROFESI AKUNTANSI Rahadian Amrullah; Lamsah
Tensile : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2025): Maret 2025
Publisher : Teknik Mesin ,Universitas Pamulang Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/tensile.v3i1.43228

Abstract

Pada era globalisasi ini perusahaan harus memiliki etika dan tanggung jawab sosial yang baik agar perusahaan tersebut dikategorikan menjadi perusahaan baik. Perusahaan tidak hanya memikirkan laba/keuntungan tetapi harus memiliki aspek internal yang terorganisir dengan memiliki karyawan yang memiliki etika profesinya. Menurut Ikatan Akuntan Indonesia (2014), Akuntan yang baik adalah akuntan yang memiliki kode Etik Pengertian etika secara etimologi berasal dari bahasa yunani, yaitu ethos yang mempunyai banyak arti kebiasaan, adat, akhlak, watak, perasaan, sikap, dan cara berpikir. Tujuan diterapkannnya etika profesi akuntansi untuk menjaga kualitas informasi laporan keuangan, menjaga integritas profess dan keandalan yang dihasilkan oleh akuntan. Etika profesi akuntansi bertujuan untuk menjaga dan melindungi kepentingan publik serta memastikan keandalan dalam pelaporan keuangan. Etika profesi juga dapat mencegah penipuan/fraud dan dapat membangun kepercayaan kepada masyarakat dengan menerapkan prinsip-prinsip etika profesi akuntansi yang baik agar menciptakan lingkungan bisnis yang transparan dan berintegritas. Kata Kunci : Kode Etik, Etika Profesi
Pengaruh Profitabilitas dan Likuiditas Terhadap Kebijakan Dividen dan Dampaknya Terhadap Return Saham (Studi Kasus Perusahaan Jasa Sektor Property, Real Estate dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Lamsah; Amrullah, Rahadian
AKTIVITAS Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2024): AKTIVITAS
Publisher : Prodi Akuntansi Universitas Pamulang PSDKU Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/aktivitas.v2i2.42827

Abstract

Penelitian ini menyelidiki hubungan antara profitabilitas, likuiditas, kebijakan dividen, dan return saham pada perusahaan sektor Kontruksi bangunan, properti dan real estate di Bursa Efek Indonesia (BEI) dari tahun 2018-2022. Penelitian ini mengadopsi metode deskriptif kualitatif, dengan menggunakan teknik subyektif sampling untuk memilih perusahaan yang konsisten membagikan dividen setiap tahunnya. Populasi dari penelitian ini adalah 64 perusahaan dengan 46 perusahaan sebegai sample. Penelitian ini menggunakan program SPSS dalam pengujian statistiknya. Hasil penelitian likuiditas tidak berpengaruh terhadap kebijakan dividen, profitabilitas tidak berpengaruh terhadap kebijakan dividen, secara simultan profitabilitas dan likuiditas berpengaruh terhadap kebijakan dividen. kebijakan dividen tidak memiliki pengaruh terhadap harga saham.
Peran Literasi Pajak dalam Menurunkan Tingkat Tunggakan PBB oleh Pelaku UMKM: Pengabdian Halawa, Erimina; Lamsah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3692

Abstract

This Community Service Program (PKM) aims to improve tax literacy and financial record-keeping skills among Micro, Small, and Medium Enterprises (MSMEs) in the production sector, who continue to face limited understanding of tax obligations, particularly the Land and Building Tax (PBB). Low tax literacy causes MSME actors to be unable to calculate the amount of PBB payable, understand payment deadlines, follow payment procedures, and recognize the legal consequences of late payments, which in turn contributes to high levels of tax arrears. To address these issues, the PKM activities were designed through three stages: preparation, a one-day training session, and three weeks of mentoring. The training was conducted through lectures, simulations, and hands-on practice in recording financial transactions, preparing a daily cash book, developing a simple income statement, and performing simulations of PBB calculation and payment. The mentoring phase was carried out online to ensure participants consistently applied the financial recording techniques that had been taught. The results of the program show a significant improvement in participants’ understanding of financial recording, tax awareness, and their ability to calculate and pay PBB independently. This program proved effective in fostering more disciplined administrative practices and has the potential to reduce PBB arrears among MSMEs in the production sector.
Co-Authors Amrullah, Rahadian Farida Yulianti Firdaus Halawa, Erimina Indalesari, Rezki Kurniaty Lusiana, Herlina Mursanto Purboyo, Purboyo Rahadian Amrullah Syahrani Teguh Wicaksono Vitria, Aida Zulfikar, Rizka