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All Journal Managament Insight: Jurnal Ilmiah Manajemen Journal of Economic, Bussines and Accounting (COSTING) JEMMA | Journal of Economic, Management and Accounting FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akuntansi dan Keuangan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal Economic Review (IJER) Jurnal Fairness Student Journal of Business and Management (SJBM) Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Sciences du Nord Community Service
Husaini Husaini
Fakultas Ekonomi Dan Bisnis Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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The Influence of Enterprise Risk Management on Corporate Performance with The moderating Effect of Intellectual Capital Vega Ariya Samudera; Husaini Husaini
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.554

Abstract

The purpose of this study is to examine the effect of the application of ERM on the corporate financial performance and corporate market performance. Furthermore, this study also examines the influence of intellectual capital in moderating the relationship of ERM to corporate financial performance and corporate market performance. The sample in this study is banking companies listed on the Indonesia Stock Exchange with the period 2018-2022. The results of this study show that ROI-based ERM has an influence on the corporate financial performance and the corporate market performance. ROA-based ERM has an influence on the corporate financial performance, but it has no influence on market performance. Intellectual capital has a moderator effect on the relationship between ROI-based ERM on a corporate financial performance and a corporate market performance. Intellectual capital has a moderator effect on the relationship between ROA-based ERM and a corporate financial performance, but it does not have a moderator effect on the relationship between ROA-based ERM on a corporate market performance.
DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA Husaini Husaini; Meily Trinesia
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.93-104

Abstract

This study is aimed to prove the influence of corporate characteristics on corporate social responsibility disclosure. The sample in this study is a non-financial company listed at the Indonesia Stock Exchange in 2013-2017. Methods of data collection used purposive sampling techniques and consisted of 250 companies. The results showed that size and government ownership of the company has a positive effect on corporate social responsibility, while the age of the company, foreign ownership, leverage, profitability, industry type, and auditor type has no effect on corporate social responsibility disclosure. 
THE INFLUENCE OF GOVERNANCE ON BANKING PERFORMANCE MEDIATED BY GREEN BANKING (EMPIRICAL STUDY ON BANKS LISTED ON THE IDX 2020 – 2024) Fadhil Muhammad Barama; Husaini; Fadli
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18465175

Abstract

This study aims to analyze the influence of corporate governance on banking performance as mediated by green banking practices in banks listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research uses a quantitative approach with secondary data from the annual reports of 30 banks over 5 years (150 observations). Data analysis was conducted using Partial Least Square (PLS)-based Structural Equation Modeling (SEM) with SmartPLS 4.0 software. The governance variable was measured through the board of commissioners, independent commissioners, audit committee, managerial ownership, and institutional ownership. Bank performance was measured by Return on Assets (ROA) and Tobin's Q, while green banking was measured based on 16 sustainability disclosure indicators. The results show that corporate governance (except for managerial ownership and independent commissioners) has a significant effect on green banking. Green banking has a significant effect on bank performance (ROA and Tobin's Q). Green banking proves to significantly mediate the relationship between corporate governance and banking performance, both for ROA and Tobin's Q. The implementation of green banking acts as a strategic mediating mechanism in transforming good corporate governance practices into improved banking performance, both in terms of profitability (ROA) and market value (Tobin's Q). These findings highlight the need to strengthen green banking policies and strategies as part of sustainable governance in the Indonesian banking sector.
Pengaruh Human Capital Terhadap Kinerja Keuangan Perusahaan Bank Pembangunan Daerah (BPD) Di Indonesia Rifaatul Khoriyah; Husaini Husaini; Nikmah Nikmah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.17201

Abstract

Penelitian ini dilatar belakangi oleh pentingnya peran investasi human capital dalam meningkatkan kinerja keuangan perbankan, khususnya pada Bank Pembangunan Daerah (BPD), yang tidak hanya dituntut meningkatkan profitabilitas tetapi juga menjaga kualitas aset. Penelitian ini bertujuan untuk menganalisis pengaruh investasi human capital yang diproksikan melalui Human Capital Revenue Factor (HCRF), Human Capital Value Added (HCVA), dan Human Capital Return on Investment (HCROI) terhadap profitabilitas (ROA dan NIM) serta kualitas aset (NPL). Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi data panel terhadap data laporan keuangan BPD. Hasil penelitian menunjukkan bahwa HCRF dan HCROI berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan HCVA tidak berpengaruh signifikan. Dalam hal kualitas aset, HCRF berpengaruh positif terhadap NPL, sementara HCVA dan HCROI tidak berpengaruh signifikan. Selain itu, ukuran perusahaan tidak memengaruhi profitabilitas, tetapi berpengaruh terhadap NPL. Temuan ini menegaskan bahwa investasi human capital lebih efektif dalam meningkatkan profitabilitas dibandingkan dalam mengendalikan risiko kredit, sehingga diperlukan keseimbangan antara peningkatan kinerja dan penguatan manajemen risiko dalam perbankan.
Digital Competence, Emotional Intelligence, Transformational Leadership, and Public Sector Performance in Regional Accounting and Finance Divisions: Job Satisfaction as a Mediator Aida Irsyahma; Sriwidharmanely; Abdullah; Baihaqi; Husaini
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.727

Abstract

The transition toward electronic-based government systems has disrupted traditional public sector administration, necessitating a re-evaluation of the determinants of bureaucratic performance. This study analyzes the impact of digital competence, emotional intelligence, and transformational leadership on employee performance, specifically investigating the mediating role of job satisfaction within the public sector accounting and finance environment of the Bengkulu Provincial Government. Utilizing a quantitative cross-sectional survey design grounded in Equity Theory, primary data were collected from 177 State Civil Apparatus personnel across 41 Regional Apparatus Organizations, selected through purposive sampling. The empirical data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital competence, emotional intelligence, and transformational leadership exert positive effects on job satisfaction. Job satisfaction, in turn, is positively associated with employee performance. Furthermore, mediation path analysis reveals that job satisfaction acts as a complementary mediator in the relationships between both digital competence and emotional intelligence and employee performance. The analysis also uncovers that job satisfaction serves as an indirect-only mediator (full mediation) in the relationship between transformational leadership and performance, indicating that leadership style alone cannot directly drive performance in highly regulated bureaucratic settings without first establishing employee satisfaction. As practical recommendations, government agencies should implement targeted technical training for specific platforms such as the Regional Government Information System (SIPD) and establish structured emotional intelligence and leadership coaching programs to optimize bureaucratic performance.
PELATIHAN DAN PENDAMPINGAN MANAJEMEN KEUANGAN BAGI PENGELOLA BUMDES DI DESA RINDU HATI KABUPATEN BENGKULU TENGAH Saiful Saiful; Husaini Husaini; Indah Oktari Wijayanti
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Tujuan pelaksanaan pengabdian ini ialah menyampaikan pengetahuan dan keterampilan bagi pengelola BUMDES Desa Rindu Hati Kecamatan Taba Penanjung Kabupaten Bengkulu Tengah dalam mengolah manajemen keuangan BUMDES.Kegiatan ini dilaksanakan dalam rangka membantu menyelesaikan permasalahan bagi pengelola BUMDES dalam melaksanakan manajemen bisnisnya.Sebelum kegiatan pengabdian berlangsung dilakukan diskusi terlebih dahulu dengan perangkat desa Rindu Hati terkait dengan permasalahan yang dihadapi oleh pengelola BUMDES yang dituangkan dalam bentuk materi pelatihan yang diselenggarakan oleh Dosen Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu. Bentuk kegiatan pengabdian ini yaitu pelatihan berbagai materi terkait dengan permasalahan yang ada di BUMDES yaitu Manajemen Keuangan BUMDES yang dihadiri oleh 50 pengelola BUMDES. Dalam pelaksanaan materi pelatihan, disisipkan praktek bagaimana cara memimpin, memasarkan, membuat kerjasama dan praktek pembukuan laporan keuangan. Selanjutnya untuk lebih memantapkan materi disesi terakhir dibuka tanya jawab dan diskusi. Saran dari kegiatan ini adalah perlu adanya pendampingan lanjutan dilapangan dan kontrol pelaksanaan kegiatan pengelolaan BUMDES. Keyword : Manajemen Keuangan BUMDES
PELATIHAN MANAJEMEN KEUANGAN KELUARGA DALAM RANGKA MENINGKATKAN RESILIENSI DAN KOMPETENSI KELUARGA NELAYAN DI KELURAHAN MALABERO KOTA BENGKULU Nurna Aziza; Husaini Husaini; Abdullah Abdullah; Rachmi Juwita; Tiarasi Berliana; Uswatun Isnaini
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 1 (2023): April : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Pelatihan Strategi Peningkatan Kinerja BUMDes Desa Sri Kuncoro  Kabupaten Bengkulu Tengah merupakan suatu kegiatan yang dapat meningkatkan pemahaman pengelola BUMDes BUMDes Makmur Sejahtera belum menjadi salah satu BUMDes yang mampu memberikan kontribusi kepada PADes. Dari perspektif manajemen organisasi, ditemukan masalah kelemahan aspek manajerial dan administrasi pengelolaan. Kegiatan pelatihan menyusun rencana strategi untuk mendorong peningkatan kinerja BUMDes di Desa Sri Kuncoro Kecamatan Pondok Kelapa Kabupaten Bengkulu Tengah. Untuk melengkapi penyusunan renstra tersebut, diperlukan penyusunan analisis SWOT sebagai dasar pertimbangan menentukan strategi yang tepat dalam pengembangan usaha BUMDes. Oleh karena itu pada pelatihan ini, diberikan materi penyusunan analisis SWOT untuk BUMDes.Kegiatan pengabdian ini dilakukan melalui metode ceramah, demontrasi, diskusi (tanya jawab), pelatihan Menyusun analisis SWOT untuk menrancang Renstra BUMDes Makmur Sejahtera oleh respon. Dari hasil pengamatan dan evaluasi menunjukkan bahwa kegiatan ini sangat bermanfaat. Pengelola BUMDes menyadari selama ini belum melakukan analisis SWOT dan belum Menyusun Renstra. Melalui kegiatan ini, pengelola melatih melakukan analisis SWOT (kekuatan, Peluang, Kelemahan, dan tantangan). Kata Kunci: Analisis SWOT, BUMDes,dan Rencana Strategi
Menyiapkan Dana Darurat dan Dana Pendidikan Melalui Literasi Keuangan Keluarga Pada Masyarakat di Desa Panca Mukti Kabupaten Bengkulu Tengah Halimatusyadiah; Husaini Husaini; Fadli Fadli
Sciences du Nord Community Service Vol. 3 No. 01 (2026): Sciences du Nord Community Service
Publisher : North Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71238/sncs.v3i01.115

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan keluarga, khususnya dalam menyiapkan dana darurat dan dana pendidikan pada masyarakat Desa Panca Mukti Kabupaten Bengkulu Tengah. Permasalahan utama yang dihadapi masyarakat adalah rendahnya pemahaman mengenai pengelolaan keuangan keluarga, minimnya kebiasaan menabung, serta belum adanya perencanaan keuangan jangka panjang. Kegiatan dilaksanakan melalui metode ceramah interaktif, diskusi kelompok kecil, simulasi dan praktik langsung, permainan edukatif, serta pendampingan dan evaluasi. Peserta kegiatan terdiri dari ibu rumah tangga dan pelaku usaha mikro sebanyak 20 orang. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya dana darurat dan dana pendidikan, yang terlihat dari peningkatan nilai pre-test dan post-test sebesar 25–30 poin. Selain itu, peserta mulai menerapkan pencatatan keuangan keluarga, menyisihkan pendapatan untuk tabungan, serta merencanakan dana darurat dan dana pendidikan secara lebih terstruktur. Metode pelatihan yang interaktif terbukti efektif dalam meningkatkan partisipasi dan keterampilan praktis peserta dalam mengelola keuangan keluarga. Secara keseluruhan, kegiatan ini berhasil memberikan dampak positif terhadap perubahan perilaku finansial masyarakat sehingga diharapkan dapat meningkatkan kesejahteraan keluarga secara berkelanjutan.
Co-Authors Abdullah Abdullah Abdullah Aida Irsyahma Arisky Andrinaldo Aziza, Nurna Baihaqi Darman Usman Fadhil Muhammad Barama Fadli Fadli Fitri Santi Halimatusyadiah Isma Coryanata Kiki Rezki Amanda Lisa Martiah Nila Puspita Meily Trinesia Melly Susanti Nabilah Khairunnisa Nadilia Dwi Lestari Nikmah Nikmah Nikmah Nurna Aziza Rachmi Juwita Rian Adi Saputra Ridwan Nurazi Rifaatul Khoriyah Ronal Aprianto Saiful Saiful Salma Yuniza Sindy Monica Mazer Sriwidharmanely Syafitri, Twenty Mariza Tiarasi Berliana Uswatun Isnaini Vega Ariya Samudera Wijayanti, Indah Oktari Yusmaniarti