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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana EKSPANSI Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Mitra Manajemen Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Kontemporer AMMA : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
MUHAMAD MUSLIH
Universitas Telkom
Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

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PENGARUH DEWAN DIREKSI, RISK MANAGEMENT COMMITTEE DAN KONSENTRASI KEPEMILIKAN TERHADAP ENTERPRISE RISK MANAGEMENT Hanifah Khairunnisa Masri; Muhamad Muslih
JURNAL ILMIAH EDUNOMIKA Vol 6, No 1 (2022): EDUNOMIKA : Vol. 06, No. 01, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i1.3278

Abstract

This study aims to examine the effect of the board of directors, ownership concentration and risk management committee on the disclosure of enterprise risk management in manufacturing sector family companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection technique used was purposive sampling and obtained 30 manufacturing sector families for the 2016-2020 period so that the total sample used in this study was 150 samples. The data analysis method used is panel data regression analysis using Eviews version 11. Based on the results of the study, the variables of the board of directors, concentration of ownership and risk management committee simultaneously have a significant effect on enterprise risk management disclosure. Partially, the board of directors’ variable has a significant positive effect and ownership concentration has a significant negative effect on enterprise risk management disclosure. Meanwhile, the risk management committee has no effect on the disclosure of enterprise risk management. Keywords : Board of Directors, Concentration of Ownership, Enterprise Risk Management Management Committee.
Biaya Relevan Untuk Peningkatan Laba UMKM Wilayah Cimahi, Jawa Barat Leny Suzan; Muhamad Muslih
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 11 : Desember (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, small and MSE enterprises (MSEs) are one of the drivers of the Indonesian economy. One of the cities with a relatively high percentage of MSEs is Cimahi City in West Java. According to the Ministry of Cooperatives and SMEs, the number of SMEs reached around 99.8% in 2019, and the proportion of medium and large enterprises reached around 0.11%. The MSME sector also contributes significantly to employment, absorbing around 84% of the total Indonesian workforce. To improve the economy, the Cimahi City Government has implemented several programs that can improve the economy of the community, especially the people of Cimahi City. One of the obstacles faced by MSEs is the ability to compete in determining selling prices. Relevant costs are future costs that differ among alternatives and have a relationship with opportunity costs, where differential costs are various cost differences among a number of alternative choices that can be used by MSEs. Errors in conducting analysis result in higher production costs and reduce MSE profits. This condition can be understood because they only consider internal direct costs which are costs attached to products in MSEs only. With this condition, the community service team of the Faculty of Economics and Business of Telkom University hold activities aimed at MSEs in the Cimahi area, and focus on how to identify relevant activities and costs so as to increase calculation accuracy which will provide a competitive advantage in the form of increasing MSE profits.
FINANCIAL PERFORMANCE BY INSTITUTIONAL OWNERSHIP, EARLY WARNING SYSTEM (EWS), AND RISK BASED CAPITAL (RBC) (Case in Insurance Companies Listed on The Indonesia Stock Exchange, 2018-2021) Muhamad Muslih; Prima Insan Kumala
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3. (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.7956

Abstract

A company's financial performance, which measures its level of soundness through time, is an accomplishment that can be made. High financial success reflects a company's strong reputation and might inspire investors to make an investment. Corporate governance processes and financial analysis play a significant role in managerial performance. It can be used to determine the financial strengths and weaknesses of an organization. For this reason, the purpose of  this study is to know the effect of institutional ownership, the Early Warning System (EWS), which is measured by the liquidity ratio, the claims expense ratio, and the premium growth ratio, and Risk Based capital (RBC) on financial performance that proxied by Return on Equity (ROE) for insurance sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018–2021. Using the purposive sampling method, 15 samples were gathered. With Eviews 12, data analysis methods such as descriptive statistical analysis, the traditional assumption test, and panel data regression analysis were used in this study. The findings demonstrated that institutional ownership, the Early Warning System (EWS), and Risk Based Capital (RBC) all had an impact on company’s financial performance simultaneously. The claim expense ratio has a negative significant impact on company’s financial performance. Aside from institutional ownership, Risk Based Capital (RBC), premium growth ratios, and liquidity ratios have no impact on financial performance.
Good Corporate Governance Mechanism And Profitability To Corporate Value In The Idx-Listed Property And Real Estate Sector For The Period 2018-2021 Muhamad Muslih; Jihan Fijria Rahmadhiany
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3. (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8214

Abstract

A high company value indicates that the company's performance in obtaining profits is done well. Thus, the market's positive response to the company can increase stock prices and can provide welfare for shareholders. This study aims to determine how the influence caused by institutional ownership, independent board of commissioners, audit committees are measured using accounting and financial expertise, and profitability measured using ROA on company value measured using PBV. The population used is the property and real estate sector listed on the IDX in 2018-2019. The sampling technique uses purposive sampling with certain criteria so that the results of 33 companies were obtained, with a total research sample of 132 observational data for 4 years.The data used is secondary data and comes from the annual report and financial statements of property and real estate sector companies listed on the IDX for 2018-2021. The data analysis technique uses regression analysis of panel data processed with Eviews 12 software. The results indicate that simultaneously, institutional ownership, an independent board of commissioners, an audit committee, and profitability have a significant effect on the value of the company. While partially, institutional ownership and audit committees have a significant effect. However, the board of commissioners is independent and profitability does not have a significant effect on the value of the company.
Corporate Governance And Leverage : Study Of The Financial Sub-Sector Of State-Owned Companies And Regional-Owned Companies Performance Muhamad Muslih; Gita Berliana Febrianti
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3. (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.7957

Abstract

The operations of the company, which are essential to its success through enhancing shareholder welfare, produce the performance of the company. Businesses seek to make money and enhance performance, but remain individualistic from internal and external parties in a company. This study can serve as a springboard for further research on the simultaneous and partial effects of independent board of commissioners institutional ownership, managerial ownership and leverage on company performance. State-owned companies and regional-owned companies segments that are listed on the indonesia stock exchange for the years 2014-2021 period are used in this research. This study used panel data regression analysis method. Six state-owned and regional-owned companies in the financial subsector that are listed on the IDX for the 2014–2021 period are selected as the sample utilizing the purposive sampling method, providing 48 data. The data sources used are secondary data in the form of annual reports and company financial statements. In the data analysis method, the author uses descriptive analysis with EViews software version 12. The results of this study explain that the independent board of commissioners, institutional ownership, managerial ownership and leverage have a significant effect simultaneously on the company's performance which is proxied by Return On Asset (ROA), independent board of commissioners, institutional ownership and leverage do not have a significant effect on company performance and on managerial ownership variables have a significant influence on company performance.
The Influence Of Managerial Ownership, Independent Commissioners, Audit Committee, Non-Performing Loans (Npl) And Loan To Deposit Ratio (Ldr) On Bank Financial Performance Muhamad Muslih; Divna Putri Kusuma
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3. (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8279

Abstract

Company performance in the financial sector is a capability of a business institution to manage and supervise resources where the decrease and increase is given the impact of various indicators, for example financial risk and office management. This research is gonna explain managerial ownership, audit committees, independent commissioners, NPL or Non-Performing Loans and the Leon to Deposit Ratio or LDR which have an impact on increasing and decreasing ROA performance. The data collection here is data from the IDX or the Indonesia Stock Exchange regarding Subsector companies in 2017-2021 and the technique is purposive random sampling.  The results of the data are 15 sample companies in the banking subsector.  The results of this study are managerial ownership, independent commissioners, audit committees, Non-Performing Loom (NPL) and Loan to Deposit Ratio (LDR) simultaneously affect the bank's financial performance.  Partially, the impact that is limited to the audit committee only on the bank's financial performance while independent commissioners and managerial ownership, NPL and LDR have no impact on the bank's financial performance.
Financial Performance Of Indonesia Food And Beverage Subsector Companies : Good Corporate Governance And Gender Diversity Muhamad Muslih; Namira Salsabila Ardiwinata
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3. (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8426

Abstract

The purpose of this research is to investigate the effects of good corporate governance and gender diversity on financial performance. From 2018 to 2021, the population of this study is Food and Beverage Subsector firms registered on the Indonesia Stock Exchange. This study employed a purposive sample strategy to acquire 18 companies for four years in a row. The panel data regression analysis method was employed for the analysis. The findings of this study reveal that effective corporate governance and gender diversity both have an impact on the financial performance of food and beverage subsector companies listed on the IDX. Independent commissioners have an impact on financial performance, institutional ownership has an impact on financial performance, managerial ownership has an impact on financial performance and gender diversity has no impact on financial performance.
PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN WAHDAN ARUM INAWATI; MUHAMAD MUSLIH; KURNIA KURNIA
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.858

Abstract

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.
Corporate Governance, Reputasi Kantor Akuntan Publik, dan Pengungkapan Emisi Karbon di Indonesia Gabriel Naomi Rumondang Arina Simangunsong; Muhamad Muslih
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i2.23750

Abstract

Pengungkapan emisi karbon merupakan pertanggungjawaban dari perusahaan terhadap perubahan iklim, khususnya pemanasan global; bagian dari akuntansi karbon yang terbentuk dari implikasi Protokol Kyoto, sebagai salah satu bentuk praktik tanggung jawab perusahaan terhadap sosial dan lingkungan. Namun, masih terdapat perusahaan yang belum melakukan pengungkapan emisi karbon secara transparan dan detail. Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance (gender dan nationality diversity dewan komisaris dan direksi) dan reputasi kantor akuntan publik terhadap pengungkapan emisi karbon dalam perusahaan subindustri perkebunan dan tanaman pangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Berdasarkan kriteria pemilihan sampel, diperoleh 8 perusahaan yang diteliti selama 5 tahun dengan total 40 data observasi. Namun, ditemukan 6 data observasi yang tergolong outlier sehingga tersisa 34 data observasi. Metode dan teknik analisis yang digunakan adalah regresi data panel dan kuantitatif (dengan statistik deskriptif). Data diolah dengan perangkat lunak Eviews 12. Penelitian berhasil menunjukkan bahwa nationality diversity direksi berpengaruh signifikan secara positif terhadap pengungkapan emisi karbon, sedangkan gender diversity dewan komisaris, nationality diversity dewan komisaris, gender diversity direksi, dan reputasi kantor akuntan publik tidak berpengaruh terhadap pengungkapan emisi karbon dalam perusahaan subindustri perkebunan dan tanaman pangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022.
Pengaruh Prudence, Kepemilikan Manajerial, Volatilitas Laba, Dan Kepemilikan Institusional Terhadap Kualitas Laba Muhamad Muslih; Dzaka' Nazzala Tamma
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5232

Abstract

Informasi laba merupakan salah satu informasi penting yang selalu dinantikan pihak eksternal sebelum menanamkan modalnya pada suatu perusahaan. Oleh karena itu, melalui laba yang berkualitas menandakan bahwa informasi yang disajikan relevan dengan kebutuhan penggunanya serta dapat memperkuat respon pasar terhadap perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh prudence, kepmilikan manajerial, volatilitas laba, kepemilikan institusional terhadap kualitas laba pada perusahaan sektor transportasi dan logistik yang terdaftar di BEI tahun 2018-2022. Metode penentuan sampel menggunakan purposive sampling dengan 9 perusahaan selama 5 tahun, menghasilkan 45 data sampel. Data analisis menggunakan regresi data panel dengan software Eviews 12. Hasil penelitian menemukan bahwa prudence berpengaruh positif terhadap kualitas laba. Sedangkan, kepemilikan institusional berpengaruh negatif terhadap kualitas laba. Variabel kepemilikan manajerial dan volatilitas laba tidak berpengaruh terhadap kualitas laba. Secara simultan prudence, kepemilikan manajerial, volatilitas laba, kepemilikan institusional berpengaruh terhadap kualitas laba. Berdasarkan hasil penelitian, disarankan untuk memperhatikan prinsip kehati-hatian dalam mencatat laporan keuangan, perusahaan yang menerapkan prinsip prudence (kehati-hatian) yang tinggi pada laporan tahunan suatu perusahaan dapat memberikan informasi laba yang berkualitas.
Co-Authors Akhmad Nurul Huda Alissa Affiah Ambel Meynisa Aretha Xaviera Aretha Xaviera Cut Dewi Shafira Deannes Isynuwardhana Divna Putri Kusuma Dzaka' Nazzala Tamma Farida Titik Kristanti Fera Anastasia Lungkang Gabriel Naomi Rumondang Arina Simangunsong Gita Berliana Febrianti Hanifah Khairunnisa Masri Hery Widijanto Inggit Pangesti Nirmanggi Jihan Fijria Rahmadhiany Khairunnisa Khairunnisa KURNIA KURNIA Leny Suzan Lusia Revika Septianingsih Mirza Masita Namira Salsabila Ardiwinata Nisha Octarina Prima Insan Kumala Rahmawati Kartikasari Trias Anggundini Wahdan Arum Inawati Willy Sri Yuliandhari