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All Journal Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL MANAJEMEN BISNIS Nobel Management Review Journal of Training and Community Service Adpertisi Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO Jurnal Bisnis dan Kewirausahaan Nobel Community Services Journal Atestasi : Jurnal Ilmiah Akuntansi
Muhammad Idris
Institut Teknologi Dan Bisnis Nobel Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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STRATEGI PENGELOLAAN BISNIS YANG EFEKTIF BAGI UMKM DI KELURAHAN BAJENG KECAMATAN PATTALASSANG KABUPATEN TAKALAR syamsul alam; Maryadi; Muhammad Idris; Asri
Nobel Community Services Journal Vol 3 No 1 (2023): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v3i1.4201

Abstract

Optimisme bagi UMKM untuk bertumbuh menjadi lebih besar, saat ini masih terkendala banyak hal, antara lain: a) Kualitas sumber daya manusia UMKM yang masih rendah serta minimnya pengetahuan dan kompetensi kewirausahaan mengakibatkan rendahnya produktivitas usaha dan tenaga kerja.; b) Banyak UMKM yang belum memiliki badan hukum yang jelas., c) Kurangnya inovasi produk.; d) Distribusi dan pemasaran yang kurang tepat, padahal jika teknik pemasaran yang tepat, peluang usaha UMKM ada berkembang semakin besar. Karena itulah, dilakukan kegiatan kolaborasi antara perguruan tinggi, pemerintah daerah dan pelaku UMKM di Kelurahan Bajeng, Kecamatan Pattalassang, Kabupaten Takalar dalam bentuk pelatihan pengelolaan UMKM yang efektif. Adapun titik fokus kegiatan adalah berkaitan dengan 1) Perbaikan tata kelola bisnis UMKM di kelurahan Bajeng, terutama pada aspek tata kelola keuangan masih perlu ditingkatkan. Para pelaku UMKM masih kesulitan membuat perencanaan dan laporan keuangan yang baik; 2) Peningkatan pemahaman Para pelaku UMKM tentang pentingnya manajemen yang baik masih harus dilakukan secara berkesinambungan
Moderation of Firm Size: Financial Performance on Disclosure of Corporate Social Responsibility Sylvia Sylvia; Rustan DM; Muhammad Idris
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.618

Abstract

This study aims to determine and analyze the impact of financial performance on corporate social responsibility disclosure, with company size serving as a moderator. The population of this survey consisted of all 25 retail trade subsector companies listed on the Indonesia Stock Exchange between 2014 and 2016. The total number of entities included in this study was 43. As research samples, 32 quarterly financial reports from two corporations constituted the complete data processed. The secondary data used in the study were the company's financial statements obtained through documentation techniques. Several phases of testing will be performed on the data in this study, including descriptive statistical tests, selecting the best model (chow test, Hausman test, and lm test), and testing all hypotheses via partial tests (t-tests), moderation tests, and coefficient of determination tests. This study's findings indicate that financial performance as measured by ROA has a positive and statistically significant effect on CSR disclosure of retail trade on the Indonesia Stock Exchange. While company size can moderate the impact of financial performance proxy ROA on CSR disclosure of retail business on the Indonesia Stock Exchange, ROA has a positive and significant effect.
Co-Authors Abdul Jalil Andi Aras Anwar Anwar Arfina A. Zainul Ashar Ashar Asniwati Asri Asri Ayatullah Kumaeni BURHANUDDIN THALIB Deddy Rahwandi Rahim DM, M. Rustan Erwin Mochtar Fawziah Zahrawati B Fitria Dewi Gusti, Didiek Handayani Haeranah Harlindah Harniati Hery Sugeng Waluyo Indah Sari Ismai Ismail Ismail Haeruddin Kitta, Syafruddin Maryadi Maryadi Maryadi Muh. Said Muhammad Hidayat Muhammad Kahar Muhammad Rusdy Yunus Muhammad Rusli Musfira Musfira Nurhaeda Nurhaeda Nurul Aini Djalil Rapika Rapika Rusdi Rusdi Rusli Mare Saban Echdar Sabban, Yasrib Putranto Salim Sultan Saripuddin D Saripuddin D Sitti Supianah sri andar Syamsir Nur Syamsul Alam Syamsul Alam Syamsul Arifin Sylvia . Wahyu Fadhyllah Yusrab Ardianto Sabban Zainuddin Mustafa Zulkifli Aliah