Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Journal of Artificial Intelligence and Digital Business BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Azhar, Rialdi
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
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.
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.
Pengaruh Kinerja Lingkungan dan Dewan Komisaris Independent Terhadap Pengungkapan Emisi Karbon Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bei Tahun 2022-2024 Setiawan, Daffa Andra; Asmaranti, Yuztitya; Septiyanti, Ratna; Azhar, Rialdi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6139

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan dan dewan komisaris independen terhadap pengungkapan emisi karbon pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Isu perubahan iklim menjadi tantangan global yang semakin mendesak akibat meningkatnya emisi gas rumah kaca (GRK), terutama karbon dioksida (CO₂) yang bersumber dari aktivitas industri. Sektor industri di Indonesia memiliki kontribusi emisi yang besar sehingga mendorong urgensi transparansi perusahaan dalam mengungkapkan informasi emisi karbon sebagai bentuk akuntabilitas dan tanggung jawab lingkungan. Penelitian ini menggunakan data kuantitatif yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Populasi penelitian adalah perusahaan manufaktur subsektor industri dasar dan kimia yang listed di BEI periode 2022–2024. Sampel dipilih menggunakan purposive sampling sehingga diperoleh 56 perusahaan dengan total 168 data observasi. Variabel dependen pengungkapan emisi karbon diukur menggunakan 18 item yang dikelompokkan dalam lima kategori, sedangkan variabel independen terdiri dari kinerja lingkungan yang diukur melalui peringkat PROPER dan proporsi dewan komisaris independen. Profitabilitas (ROA dan ROE) digunakan sebagai variabel kontrol. Analisis dilakukan dengan regresi linear berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan kinerja lingkungan dan dewan komisaris independen tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Temuan ini mengindikasikan bahwa pengungkapan emisi karbon masih bersifat sukarela sehingga belum menjadi prioritas perusahaan meskipun memiliki kinerja lingkungan yang baik atau struktur pengawasan yang memadai.
Co-Authors Lego Waspodo Naufal, M. Fakhri Adli Ratna Septiyanti Retno Yuni Nur Susilowati Setiawan, Daffa Andra Sudrajat Sudrajat Yuztitya Asmaranti, Yuztitya