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All Journal SEIKO : Journal of Management & Business Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Azhar, Rialdi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, dan Konflik Bondholders-Shareholders Terhadap Konservatisme Akuntansi Naufal, M. Fakhri Adli; Susilowati, Retno Yuni Nur; Sudrajat, Sudrajat; Azhar, Rialdi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5879

Abstract

This study aims to examine the effect of institutional ownership, managerial ownership, independent board of commissioners, audit committee, and bondholders-shareholders conflict on property and real estate companies listed on the Indonesia Stock Exchange in 2018-2022. This research is a type of quantitative research using secondary data from the Indonesia Stock Exchange and the official website of each company. The sample determination method used purposive sampling and obtained a sample of 23 companies with an observation period of 5 years so that the total research sample was 111 data. The data analysis technique used is multiple linear regression using SPSS 27 software. Based on the research results, it was found that institutional ownership, managerial ownership, independent board of commissioners, audit committee and bondholders-shareholders conflict simultaneously affect accounting conservatism. Partially, the independent board of commissioners has a positive effect on accounting conservatism and the audit committee has a negative effect on accounting conservatism. However, this study did not find any influence between the variables of institutional ownership, managerial ownership, and bondholders-shareholders conflict on accounting conservatism.
Pengaruh Pengendalian Internal, Moralitas Individu, dan Kepuasan Kerja Terhadap Kecenderungan Kecurangan Pegawai (Studi Empiris Perusahaan Industri di Lampung Tengah) Mayasari, Rizka; Suhendro, Saring; Azhar, Rialdi
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1412

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, moralitas individu dan kepuasan kerja terhadap kecenderungan kecurangan pegawai. Penelitian menggunakan metode kuantitatif. Data dikumpulkan dengan cara penyebaran kuesioner ke sampel penelitian sebanyak 50 pegawai di lima perusahaan industri kabupaten Lampung Tengah. Sampel pegawai dipilih menggunakan teknik purposive sampling. Data diolah menggunakan pengujian SPSS versi 25. Berdasarkan hasil uji F, pengendalian internal, moralitas individu, dan kepuasan kerja secara simultan berpengaruh terhadap kecenderungan kecurangan pegawai. Berdasarkan hasil uji t: 1.) dengan nilai signifikan 0,108 > 0,05, pengendalian internal tidak berpengaruh secara signifikan terhadap kecenderungan kecurangan pegawai, 2.) dengan nilai signifikan 0,001 < 0,05, moralitas individu berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan pegawai, dan 3.) dengan nilai signifikan 0,000 < 0,05, kepuasan kerja kerja berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan pegawai.
Analisis Digital Leadership dan Adaptabilitas Individu dalam Meningkatkan Kinerja Pegawai di Sektor Publik Pasca-Digitalisasi Andriani, Lis; Azhar, Rialdi
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.10250

Abstract

Transformasi digital di sektor publik mendorong perlunya kepemimpinan dan sumber daya manusia yang adaptif. Penelitian ini bertujuan menganalisis pengaruh Digital Leadership dan adaptabilitas individu terhadap kinerja pegawai sektor publik pasca-digitalisasi di Provinsi Lampung. Pendekatan kuantitatif dengan metode survei digunakan untuk mengumpulkan data melalui kuesioner Likert dari 169 pegawai pemerintah daerah yang telah bekerja dengan sistem digital minimal dua tahun. Data dianalisis menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa adaptabilitas individu berpengaruh positif signifikan terhadap kinerja pegawai, sedangkan Digital Leadership berpengaruh positif namun tidak signifikan secara langsung. Secara simultan, kedua variabel tersebut mampu menjelaskan 94,8% variasi kinerja pegawai (R² = 0,948) dan berpengaruh signifikan secara bersama-sama. Temuan ini mengindikasikan bahwa peningkatan kinerja pasca-digitalisasi sangat ditunjang oleh tingginya kemampuan adaptasi pegawai, dengan dukungan kepemimpinan digital sebagai faktor pengarah strategis dalam transformasi digital sektor publik. Implikasi praktisnya, instansi pemerintah perlu memperkuat kompetensi kepemimpinan digital dan kemampuan adaptasi pegawai untuk mencapai kinerja optimal di era digital.
PENINGKATAN LITERASI KEUANGAN KELOMPOK USAHA ASLI DESA MELALUI PELATIHAN PENGELOLAAN KEUANGAN Azhar, Rialdi; Firdaus, Luthfi; Waspodo, Lego
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2024): Volume 2 - Nomor 1 - Januari 2024
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v2i1.38

Abstract

The training followed by financial management mentoring aims to provide insights and skills, focusing on enhancing financial management capacity through continuous mentoring and guidance. The training and mentoring activities in financial management will be conducted through a series of sessions covering basic financial management understanding, budget planning and control, as well as resource and information management techniques. Following the training sessions, participants will be guided and mentored in applying the acquired knowledge to their respective organizations. The expected outcome of this activity is to assist financial managers in improving performance and reducing financial risks within their organizations. This financial management training and mentoring activity can help native entrepreneurs in rural areas improve performance and ensure the sustainability of organizational financial management.
Co-Authors Lego Waspodo Lis Andriani, Lis Mayasari, Rizka Naufal, M. Fakhri Adli Retno Yuni Nur Susilowati SARING SUHENDRO Sudrajat Sudrajat