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All Journal Science and Technology Indonesia Jurnal Ilmiah Ekonomi Islam JURNAL MANAJEMEN BISNIS JURNAL MANAJEMEN POINT Journal of Law and Policy Transformation International Journal Of Science, Technology & Management (IJSTM) Journal La Bisecoman Jurnal Olahraga Papua Amsir Management Journal ABDINE :Jurnal Pengabdian Masyarakat
Abbas, Muhammad
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Financial Performance on Company Value and Moderation of Corporate Social Responsibility: A Study of Mining Companies in Indonesia Sultan, Sultan; Rukaiyah, ST.; Abbas, Muhammad
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/8qjjfn68

Abstract

This study aims to determine and analyze the effect of financial performance, proxied by Return on Investment, Return on Assets, and Return on Equity, on company value, as well as to examine the role of Corporate Social Responsibility as a moderating variable in mining companies listed on the Indonesia Stock Exchange during the period 2020–2022. This study uses a quantitative approach with Moderated Regression Analysis (MRA). The data used is secondary data obtained from the annual financial reports of mining companies, accessed through the official website of the Indonesia Stock Exchange and the companies' official websites. The data collection technique uses the documentation method with purposive sampling to select samples based on criteria relevant to the research objectives. The results show that Return on Investment, Return on Assets, and Return on Equity have a positive and significant effect on company value. In addition, Corporate Social Responsibility was found to weaken the effect of Return on Investment on company value but to strengthen the effects of Return on Assets and Return on Equity on company value. This study provides practical contributions for companies to pay attention to the balance between financial performance and Corporate Social Responsibility implementation. The resulting managerial implications indicate that companies need to optimize financial performance and improve the quality of their CSR disclosures to maintain and increase their value in investors' eyes.
Fraudulent Financial Reporting: An Examination of Financial Stability, Financial Targets, and External Pressure Abbas, Muhammad; Ilyas, Muhammad Khaidir
Amsir Management Journal Vol. 6 No. 1 (2025): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i1.740

Abstract

This study addresses fraudulent financial reporting as a critical issue that threatens the integrity of financial information and undermines stakeholder trust in publicly listed companies. The objective of this research is to analyze the influence of financial stability, financial targets, and external pressure on the likelihood of fraudulent financial reporting in companies listed on the Indonesia Stock Exchange (IDX). This study employs a qualitative approach using inductive thematic analysis of non-numerical data, including corporate financial reports, academic literature, and relevant documents as primary data sources. The analysis is grounded in the theoretical frameworks of the fraud triangle, fraud pentagon, and fraud hexagon to identify and interpret the underlying drivers of financial statement fraud. The findings indicate that financial instability creates internal pressure on management to present financial conditions more favorably than their actual state. Additionally, unrealistic financial targets exacerbate the tendency toward manipulation. External pressures from investors, market expectations, and regulatory demands further intensify managerial motivation to manipulate financial data in order to maintain corporate reputation. Importantly, these three variables do not operate independently; rather, they interact and reinforce one another in creating an environment conducive to fraudulent behavior. This study highlights the importance of strengthening good corporate governance, implementing effective internal control systems, and fostering an ethical organizational culture as comprehensive mechanisms to prevent fraudulent financial reporting.
Edukasi Investasi Sebagai Langkah Strategis untuk Memperkuat Ekonomi UMKM dan Rumah Tangga Sahrullah, Sahrullah; Nabas J. Lenas2, Meldilianus; Abbas, Muhammad; Sappara, Sudirman
ABDINE: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Riau Pesisir

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v4i2.919

Abstract

Masyarakat Kel.Turikali Kec.Turikale Kab.Maros Merupakan masyarakat perkotaan yang sudah akrab dengan teknologi informasi sehingga potensi kejahatan di internet terbuka lebar seperti invetasi bodong dan penipuan di internet harus menjadi perhatian khusus karena hampir semua lini kehidupan berkaitan erat dengan teknologi informasi dan internet, berdasarkan hal tersebut maka perlu dilakukan edukasi terkait dengan investasi cerdas kepada Ibu-Ibu rumah tangga dan pelaku UMKM untuk memaksimalkan fungsi positif dari teknologi, metode yang digunakan dalam pengabdian kepada masyarakat ini adalah dengan pemberian eduksi dalam bentuk ceramah dan tanya jawab serta simulasi penggunaan aplikasi investasi di marketplace dan mobile banking. Adapun hasil dari pengabdian ini masyarakat menjadi lebih  paham dan terbuka pikirannya dalam hal invstasi yang mana sebelumnya masih memahami invetasi dari aspek konvensional. Dengan adanya edukasi ini masyarakat menjadi lebih waspada dalam melakukan investasi.
Co-Authors Ahmad2, Ibrahim Aigistina, Aigistina Amir, Muhammad Andi Tendean Arianto Arianto Arief, Syarifuddin Artiyany, Megawati Aulia, Dany Bambang Suwarno Haeruddin Haeruddin Ibrahim Ahmad Ilyas, Muhammad Khaidir Janteng, Aini Muliana, Muliana Nabas J. Lenas2, Meldilianus Prassetyawan, Anjas Putra, Ghozian Muhammad Shidqi Rahmatiar, Yuniar Sahrullah, Sahrullah Sappara, Sudirman Saputra, Rahma Dwi Maulana Sebriani, Ria Setiawan, Muhammad Arief St. Rukaiyah Sultan Syamsiar, Syamsiar Syamsuddin Syamsuddin Virza Hadrianti Wijaya Syam, Azwar Yie, Tseu Suet