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PENATAUSAHAAN BARANG MILIK DAERAH DI KABUPATEN BONE Arifuddin; Abdul Hamid Habbe; Amiruddin; Rahmawati HS
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 5 No. 3 (2021): Jurnal Panrita Abdi - Juli 2021
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v5i3.8110

Tujuan diselenggarakannya kegiatan pengabdian ini adalah dalam rangka meningkatkan pemahaman dan wawasan aparat Pengurus dan Penyimpan Barang mengenai pengelolaan barang milik daerah sehingga dapat menjalankan perannya secara professional, akuntabel dan auditable. Selain itu, para pengurus dan penyimpan barang diharapkan mampu mengelola BMD yang berada dalam penguasannya dengan baik sesuai dengan ketentuan perundang-undangan, serta dalam penatausahaan dan pelaporan sejalan dengan prinsip standar akuntansi pemerintahan.Oleh karena itu, maka dipandang perlu melaksanakan peningkatan kapabilitas pengelolaan barang milik daerah dalam penatausahaan Barang Milik Daerah. Pelaksanaan kegiatan ini dilakukan dengan menggunakan metode ceramah dan tutorial. Hasilnya menunjukkan bahwa para pengurus dan penyimpan barang sangat antusias mengikuti kegiatan ini dan langsung mengaplikasikan pada tugas dan tanggung jawab mereka selaku pengurus dan penyimpan barang.

Manajemen Laba : Good Corporate Governance, Budaya Nasional & Korupsi Dalam Agency Cost Andi Muh Syukur Hidayatullah; Abdul Hamid Habbe; Syamsuddin Syamsuddin
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.197

Agency Theory explains that company owners will incur agency costs to maintain the relationship between capital owners and management due to information asymmetry present in the company, one of which is earnings management practices. In line with research by Schwartz (1999) and Lacker & Tayan (2011), the policy of protecting assets owned by investors is determined by the quality of the legal system in force in a country and has direct implications for agency costs that must be incurred by investors. The implementation of Good Corporate Governance through an independent board of directors and audit committee policy provides improved corporate governance and early protection in the company so that the company's objectives are aligned with the objectives of the owners of capital. The purpose of this study is to determine and analyze the effect of the level of agency costs based on national cultural scores and the level of corruption, the role of independent boards of directors and independent audit committees on earnings management practices in companies listed on the Indonesia, Malaysia, Singapore, Philippines and Thailand stock exchanges in 2017 - 2019. The research data were obtained from the annual report reported by each company, and Hofstede's national culture score and the level of corruption perception issued by Tranparency International. This research is quantitative research with data analysis using multiple linear regression analysis. The results showed that the level of agency costs owned by a country had no significant effect on earnings management practices, while the independent board of directors and independent audit committee had a significant effect on earnings management practices and simultaneously agency costs, independent board of directors, and independent audit committee had a significant effect on earnings management practices. So it can be concluded that in dealing with agency problems, companies need to improve good corporate governance to support agency costs incurred by company owners in connection with preventing earnings management practices.

Does the Board of Directors' Concern for the Environment Affect Financial Performance? Mediaty Mediaty; Wahyudi Wahyudi; Abdul Hamid Habbe
East Asian Journal of Multidisciplinary Research Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i12.7306

This research explores the impact of board of directors' environmental concerns on financial performance. This is the first examination of how board characteristics, focusing on environmental performance as an intervening factor, affect financial performance. This study specifically considers the context of the Indonesian capital market. The level of environmental concern is assessed by examining the characteristics and background of the board of directors with respect to environmental considerations. Multiple regression analysis methods are used to explore relationships between variables. This study used samples and data from companies listed on the Indonesia Stock Exchange during the period 2020 to 2022. The findings showed that the board's emphasis on environmental issues did not produce a statistically significant impact on the company's financial performance.

Manajemen Laba : Good Corporate Governance, Budaya Nasional & Korupsi Dalam Agency Cost Andi Muh Syukur Hidayatullah; Abdul Hamid Habbe; Syamsuddin Syamsuddin
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.197

Agency Theory explains that company owners will incur agency costs to maintain the relationship between capital owners and management due to information asymmetry present in the company, one of which is earnings management practices. In line with research by Schwartz (1999) and Lacker & Tayan (2011), the policy of protecting assets owned by investors is determined by the quality of the legal system in force in a country and has direct implications for agency costs that must be incurred by investors. The implementation of Good Corporate Governance through an independent board of directors and audit committee policy provides improved corporate governance and early protection in the company so that the company's objectives are aligned with the objectives of the owners of capital. The purpose of this study is to determine and analyze the effect of the level of agency costs based on national cultural scores and the level of corruption, the role of independent boards of directors and independent audit committees on earnings management practices in companies listed on the Indonesia, Malaysia, Singapore, Philippines and Thailand stock exchanges in 2017 - 2019. The research data were obtained from the annual report reported by each company, and Hofstede's national culture score and the level of corruption perception issued by Tranparency International. This research is quantitative research with data analysis using multiple linear regression analysis. The results showed that the level of agency costs owned by a country had no significant effect on earnings management practices, while the independent board of directors and independent audit committee had a significant effect on earnings management practices and simultaneously agency costs, independent board of directors, and independent audit committee had a significant effect on earnings management practices. So it can be concluded that in dealing with agency problems, companies need to improve good corporate governance to support agency costs incurred by company owners in connection with preventing earnings management practices.

Effects of accounting information on excess return using Fama and French three-factor model in order to examine capital market reaction due to dividend announcement Diaraya Diaraya; Gagaring Pagalung; Abdul Hamid Habbe; Ratna Ayu Damayanti
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

This paper discussed the effects of accounting information on the excess return of shariâ€™ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.

Effects of accounting information on excess return using Fama and French three-factor model in order to examine capital market reaction due to dividend announcement Diaraya Diaraya; Gagaring Pagalung; Abdul Hamid Habbe; Ratna Ayu Damayanti
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1160

This paper discussed the effects of accounting information on the excess return of shariâ€™ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.

The Role of Financial Literacy and Beliefs in Investment Decision Making Mediaty; Abdul Hamid Habbe; RIZKY INMAS PRATIWI; Angela Batara; Lidya Pratiwi Irfan; Nur Azizah
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6422

Distinct from prior work that emphasises either financial literacy alone or broad student populations, this paper jointly examines financial literacy and financial self-efficacy as drivers of investment decision-making among accounting students a cohort of prospective finance professionals within Indonesia’s evolving OJK-led financial inclusion and investor-education ecosystem. A cross-sectional survey of 50 active undergraduate and postgraduate accounting students from Hasanuddin University and Universitas Muslim Indonesia in Makassar (tertiary education sector; accounting programmes) was analysed using PLS-SEM (SmartPLS 3.3.9, bootstrapping). Results indicate a positive, significant effect of financial literacy on investment decisions (β = 0.741, p = 0.001), while financial self-efficacy is negative and non-significant (β = −0.113, p = 0.563), with the model explaining 41.7% of variance (R² = 0.417). The evidence suggests that knowledge-based competence, rather than confidence alone, underpins higher-quality investment choices in this context. A policy-ready implication follows: curriculum-embedded financial education with supervised practice (campus investment clinics co-run with IDX–OJK partners and broker-dealers) is likely to outperform confidence-building campaigns delivered in isolation. By offering Indonesia-specific, management- and policy-relevant evidence on decision quality in an emerging-market setting, the manuscript contributes to debates at the intersection of behavioural finance, education, and economic management germane to HEBR’s readership.

The Influence of Halal Factors and Behavioral Constructs on Culinary Business Governance in South Sulawesi Mashur Naufal Hamid; Abdul Hamid Habbe; Ihya Ulumuddin; Alif Razaq Aryadi
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6477

This study examines the influence of halal awareness, halal certification, and behavioral factors on the governance of halal culinary businesses in South Sulawesi, Indonesia. With the increasing emphasis on halal certification following national regulatory mandates, business actors—particularly micro, small, and medium enterprises (MSMEs)—continue to face challenges such as distrust in certification bodies, the complexity of certification procedures, and limited access to accurate information. Grounded in the Theory of Planned Behavior (TPB), this research introduces trust in halal certification and halal products as a mediating variable. A quantitative approach was employed using a survey of 400 halal culinary entrepreneurs from major cities in South Sulawesi, including Makassar, Gowa, Maros, and Parepare. Data were collected using a 5-point Likert scale questionnaire and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings are expected to identify key determinants influencing the sustainability of halal culinary businesses and provide practical recommendations for policymakers and stakeholders to enhance trust and improve governance effectiveness within Indonesia's growing halal economy.

Do Gold Prices Influence Generation Z’s Investment Motivation? Evidence from Indonesia Abdul Hamid Habbe; Mediaty; Andi Nur Sakinah; Abdul Wahid; Amalia Indah Pratama Mallisa; Mochamad Rizky Damara
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6478

This study investigates the influence of gold price perceptions on investment motivation among Generation Z in Indonesia. Adopting a behavioral perspective, the research applies the Theory of Planned Behavior (TPB) to explain how external economic signals such as gold price changes shape investment intentions. A quantitative explanatory design was used, with data collected from 62 Gen Z respondents through purposive sampling. Respondents completed a structured online questionnaire with items adapted from prior validated studies. Results of a simple linear regression analysis reveal that gold prices are significantly associated with increased investment motivation (R² = 0.392; p < 0.001), explaining 39.2% of the variance. These findings highlight the role of perceived financial stability and safe-haven value in shaping youth investment preferences. The study contributes to behavioral finance by providing empirical insights into Gen Z’s decision-making drivers in emerging markets. Implications are discussed for financial educators, policymakers, and digital investment platforms seeking to promote informed investment behavior among young adults.

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