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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) JDM (Jurnal Dinamika Manajemen) Journal of Indonesian Tourism and Development Studies JAM : Jurnal Aplikasi Manajemen Jurnal Prima Edukasia Jurnal Manajemen Pendidikan Asia-Pacific Management and Business Application Edukasi Islami: Jurnal Pendidikan Islam Perspektif Ilmu Pendidikan Jurnal Teknologi Sistem Informasi dan Aplikasi Inovator : Jurnal Manajemen AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM JAKP (Jurnal Administrasi dan Kebijakan Publik) Jurnal Ilmiah Mandala Education (JIME) Jurnal Manajemen Komunikasi Al-Bayan: Jurnal Ilmu al-Qur'an dan Hadist International Journal of Financial, Accounting, and Management Enrichment : Journal of Management Jurnal Paedagogy Edunesia : jurnal Ilmiah Pendidikan At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam International Journal Of Science, Technology & Management (IJSTM) International Journal of Business, Law, and Education Indonesian Collaboration Journal of Community Services (ICJCS) ProBisnis : Jurnal Manajemen Journal Of World Science Pedagogy : Jurnal Pendidikan Matematika International Journal of Ethno-Sciences and Education Research Journal of Educational Sciences Journal of Comprehensive Science LEBAH Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Jurnal Edukasi dan Pengabdian kepada Masyarakat (JEPKM) Jurnal Fairness As-Syifa Journal of Islamic Studies and History Kreativitas Pada Pengabdian Masyarakat (Krepa) Jurnal Pelita Nusantara : Kajian Ilmu Sosial Multidisiplin Jurnal Madinasika: Manajemen dan Keguruan Multifinance Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Law, Policy and Governance Journal of Authentic Research Proceeding Of International Conference On Education, Society And Humanity Jurnal Insan Pengabdian Indonesia BACA: Jurnal Dokumentasi dan Informasi Ulil Albab

Kamaludin Kamaludin

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Author-ID : 295040

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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RELEVANSI LAPORAN KEUANGAN PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Lestari, Ikhlazia Indah; Kamaludin, Kamaludin; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

This study aims to test whether there is a higher value relevance of financial ratios after the IFRS convergence than before the IFRS convergence and whether there is a difference in the value relevance of financial ratios in explaining stock prices between the periods before and after the IFRS convergence.The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2011-2012. Using the purposive sampling technique, 94 companies were the samples of this study. The results show that there is no value relevance of the value of the liquidity and solvency ratios after IFRS which is higher than before IFRS and there is a value relevance of the value of the profitability ratio after IFRS which is higher than before IFRS. The results also show that there is a difference in the effect of the relevance of financial ratios in explaining stock prices after the application of IFRS compared to before the application of IFRS.

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Fitranita, Vika; Kamaludin, Kamaludin; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

The purpose of this research is to analyze the influence of corporate governance mechanisms, namely proportion of independent commissioner, audit committee, and foreign ownership toward the earnings management.The populations of this research were the manufacturing companies listed in Indonesian stock exchange 2011-2013. Based on purposive sampling tecnique that sample was taken 70 manufacturing companies.The result of this research show that the proportion of independent commissioner has negative significant influence toward the earnings management, while audit committee and foreign ownership has no significant influence toward the earnings management. The results of this study have implications for investors in the context of decision making based on the company reported earnings. Companies that have a large proportion of independent commissioner is more qualified than the companies that have a small proportion of independent commissioner.

KUALITAS AUDIT SEBAGAI PENENTU BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Robiansyah, Anton; Kamaludin, Kamaludin; Aziza, Nurna
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, debt maturity, and institutional ownership on debt costs.The population of this research is all manufacturing companies listed on the IDX in 2011-2014. The sampling technique used purposive sampling, obtained a sample of 72 companies. Data analysis used OLS (Ordinary Least Square).The results showed that audit quality has a negative effect on the cost of debt, while the investment opportunity set (IOS), debt maturity, and institutional ownership do not affect the cost of debt.

PERBEDAAN PENGHINDARAN PAJAK ANTARA PERUSAHAAN GRUP DAN NON GRUP Fridian, Sonny Agus; Kamaludin, Kamaludin; Suranta, Eddy
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

This purpose of this study was experince the difference tax avoidance between group companies and non-group companies on non-financial companies listed on the Indonesian Stock Exchange (BEI) period 2011-2015, sample in this study amounted to 41 companies. The analysis method used is a mathematical calculation, then the variables have been calculated processed by using SPSS. This study found that there are no differences in tax avoidance between group companies and non-Group companies. Furthermore, this study found that non-group companies are more aggressive in tax planning than a group company.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PREFERENSI RISIKO EKSEKUTIF, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PERUSAHAAN SEKTOR PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BEI Dessy, Dessy; Kamaludin, Kamaludin; Nikmah, Nikmah
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

This study aims to find empirical evidence on the influence of corporate social responsibility disclosure, executive risk preference and capital intensity against tax avoidance. population in this study are all companies of agriculture and mining sector listed in BEI year 2013-2016. The type of research used in this study is empirical research. The sampling technique used is purposive sampling. Based on sampling through purposive sampling, then obtained as many as 14 samples of banking companies with a total observation of research as much as 56 observations. The results of this study found that disclosure of corporate social responsibility, executive risk preference and capital intensity did not affect tax avoidance.

MANAJEMEN RISIKO, KUALITAS CORPORATE GOVERNANCE, STATUS KEUANGAN PERUSAHAAN, DAN PERILAKU OPPORTUNISTIK MANAJERIAL Kamaludin, Kamaludin; Nikmah, Nikmah; Hijroini, Hijroini
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

This study aims to examine the causal relationship between the variables of risk management, the financial status of the company, the quality of corporate governance and managerial opportunistic behavior. Risk management is measured by current ratio, the company's financial status is measured by Altman Z Score bankruptcy prediction, such as the quality of corporate governance Corporate Governance Perception Index (CGPI) while conducting managerial opportunistic behavior pattern of earnings management is proxied by Eckel Index (1981). Testing is done with path analysis (path analysis) with the help SmartPLS 1.10 versions in 47 companies listed on the Indonesian Institute of Corporate Governance (IICG) 2011-2013 and submit an annual report on the Indonesia Stock Exchange (IDX). This study found that the risk management and financial status of the company does not have an influence on managerial opportunistic behavior. While the quality of corporate governance can reduce managerial opportunistic behavior. Risk management is a negative impact on the quality of corporate governance while financial status may have an impact on the quality of corporate governance. Risk management had a positive influence to the company with a sound financial status. In path analysis, risk management is not directly influence on managerial opportunistic behavior. But risk management can improve the financial status of the company's reputation and raise the quality of corporate governance, so as to suppress the manager to perform income smoothing. On the one hand, managers still perform income smoothing though the company has a risk management and corporate governance, since the motivation that is efficient to perform earnings management. In this case, financial status and corporate governance becomes an intervening variable.

Penerapan fungsi manajemen menurut perspektif islam di organisasi ipnu cabang kabupaten pangandaran Badriyah, Badriyah; Burhanudin, Burhanudin; Fauzi, Erpan; Kamaludin, Kamaludin; Nurlaelatul, Neneng
Jurnal Ilmiah Mandala Education (JIME) Vol 8, No 3 (2022): Jurnal Ilmiah Mandala Education (Agustus)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v8i3.3664

This study aims to analyze how the implementation of management functions according to an Islamic perspective in the Nahdlatul Ulama Student Association organization or IPNU Pangandaran District Branch as well as to find out the relevance of the management functions implemented in the IPNU organization with management functions from an Islamic perspective. This study uses a qualitative method, because it is a procedure that produces descriptive data in the form of written or oral data about the implementation of management functions in the IPNU Pangandaran Regency branch of the organization. Also supported by data collection techniques using interviews and deepening of material through literature review. The results of the study on the application of management functions according to an Islamic perspective in the Nahdlatul Ulama Student Association or IPNU Pangandaran Regency Branch made IPNU cadres who were ideological, militant, creative, professional, had civilized managerial and leadership capacities, and had good character.

KETAHANAN BERWIRAUSAHA, DAYA HIDUP UKM DAN KEBERLANGSUNGAN DALAM MENGHADAPI PERSAINGAN USAHA UNTUK MENCIPTAKAN SDM YANG UNGGUL Latif, Latif; Kamaludin, Kamaludin; Sunarto, Ading
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 2 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i2.162

The aim of this PKM program is to increase the role and participation of Pamulang University PSDKU Serang City in providing suggestions and solutions based on problems faced by the community, namely the lack of knowledge about management and modern business management. The activity implementation method consists of direct face-to-face meetings through training with SME business actors, using learning methods: Lecture, Discussion and Interaction. It is hoped that in the future SMEs will be managed professionally and become the mainstay of the people's economy. The packaging is still very simple and cannot provide information regarding the products being sold so that the scope of marketing is only local consumers. The object of this activity is the MSMEs of Sasahan Village, Waringinkurung District, Serang Regency. The long-term goal of PKM activities is to prepare MSMEs in Waringinkurung Village, Serang Regency, to have human resources who have insight and knowledge in the potential for managing MSMEs, such as machete craftsmen, melinjo and durian produce. In achieving this goal, there are several stages/strategies that are followed, one of which is related to increasing the insight and capabilities of human resources. There are 3 factors that must be considered regarding the causes of failure, especially in this case for SME entrepreneurs, namely: (1). Forty-five percent of SMEs fail due to a lack of understanding of basic marketing techniques (actually including management, namely marketing management). (2). Thirty-five percent fail due to weak management capabilities. (3). Twenty percent fail due to limited funding sources. The results of this training are that MSME actors are able to improve the local economy, improve the quality of local products, provide positive social impacts, increase creativity and innovation, increase entrepreneurial awareness, and increase the economic independence of the community in forming superior human resource characters

The impact of intellectual capital on business efficiency and financial success in creative SMEs Divianto, Divianto; Kamaludin, Kamaludin; Santi, Fitri; Saiful, Saiful
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.2512

Purpose: This study examines the role of Intellectual Capital (IC), including Human Capital (HC), Structural Capital (SC), and Relationship Capital (RC), as moderating variables in the relationship between business efficiency and financial performance, measured by Return on Assets (ROA) and Return on Sales (ROS) in Creative Economy-based Micro, Small, and Medium Enterprises (MSMEs) in Palembang City. Method: Using financial data from MSMEs between 2020 and 2023, this study employs a quantitative approach and a survey method. The study population consisted of 1,233 MSMEs across 15 creative economy subcategories, guided by the Department of Industry and Trade of Palembang City. A total of 400 respondents were selected using Slovin's formula and purposive sampling. Data were collected through direct interviews and questionnaires and analyzed using the Panel Least Squares Method. Results: The findings reveal that Business efficiency significantly influences ROA but not ROS. Human capital enhances the impact of business efficiency on both ROA and ROS, whereas customer capital does not strengthen this relationship. Structural capital boosts the effect of business efficiency on ROA but not on ROS. Limitations: This study is confined to Palembang City and the creative economy MSME sector, necessitating cautious generalization to other regions or sectors. Future research should explore additional moderating variables beyond IC. Contribution: This study contributes to the understanding of IC's role in enhancing business efficiency and its subsequent impact on the financial performance of creative economy-based MSMEs. Novelty: This research highlights the critical importance of managing human capital and structural capital to improve financial outcomes, providing new insights into the factors influencing the performance of creative-economy MSMEs.

The Value Relevance of Non-Financial Information to Firm Profitability: an Empirical Study on the Hypercompetitive Industry Usman, Berto; Afandy, Chairil; Kamaludin, Kamaludin
JDM (Jurnal Dinamika Manajemen) Vol 13, No 2 (2022): September 2022
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v13i2.34473

The purpose of this study is to examine the relationship between non-financial information and firm profitability. The data and samples were extracted from publicly listed companies (PLCs) operating in the U.S. hypercompetitive industry. The U.S. (NYSE) setting of the study was chosen due to the efficiency of its capital market. The efficiency of the NYSE can be identified from the rapid adjustment of stock price movement as a consequence of incoming new information. By employing panel data regression analysis of 83 companies spanning from 2011 to 2016 (498 firm-year observations), this study tests the relevance of firms’ non-financial on firm profitability. The findings suggest that non-financial information has shown a positive and relevant association with firm profitability. Thus, the presence of CSR reports (CSR_Rep), and high CSR performance scores (CSR_Perf) as the proxies of non-financial information is positively associated with firms’ profitability (ROA and ROE). In this regard, the company might explore the benefit of gaining a positive reputation and better business legitimacy from society as well as their stakeholders.

Co-Authors . Darmansyah ., H.M. Chiar Abdullah, Ridwan Agustina Ekaputri, Retno Ahmad Nahrowi Akram Harmoni Wiardi Alesa, Nelly AMELIA FEBRIANA, AMELIA Amelia, Aas Antonius Antonius Anwar, Miftahul Apriansyah, Syahrud Ariatpi, Fina Arief Rijaluddin Arif Hidayat Aziza, Nurna Baehaqi Barus, Rosnelly Berto Usman, Berto Burhanudin Burhanudin Chairil Afandy Dantika, Fina Azizah Desi Rahmawati Dessy, Dessy Dewi Rahmayanti Dian Dian Dianti, Salma Ratna Divianto Divianto Effendi , Mohammad Sofwan Effendi, Mohammad Sofwan Emanuel, Viktor Endang Endang, Endang Evendi, Erpin Fatwanah, Fatwanah Fauzi, Erpan Fauziah, Siti Nur Indah Firdaus, M. Azis Firmansyah, Rendy Rizkyta Fitranita, Vika Fitri Santi Fridian, Sonny Agus Gunawan Gunawan Hana Silvana Harisudin, Mohamad Harry Triana Hendra Setiawan Heru Irianto Heru Santosa Hijroini, Hijroini Himmah Taulany Hoirunnisa Apriyanti Husaini⁴, Husaini⁴ Indriani, Rini Irianto, Kurniawan Budi Irpan Ilmi Jahudin, Andi Aswad Jata, Anak Agung Gede Darma Jingga, Bening Kirana Joko Sutrisno Julir, Nenan Kankarofi, Rabiu H. Karnati , Neti Kristiyana, Yosi Imas Kurnianto, Egi Kurniati Karim Kustandi , Cecep Lalu Nurtaat, Lalu Lenny Marlina, Lenny Lestari, Ikhlazia Indah Linda Ika Mayasari, Linda Ika Listyasari, Winda Dewi Lutfia, Lutfia Syafrudin Marvin, Marvin Masduki Ahmad Midiastuty, Pratana Puspa Muhammad Afif Nabawiyah, Habsatun Nikmah Nikmah Nikodimus, Nikodimus Nupusiah, Ulpah Nurhattati Nurlaelatul, Neneng Pardi, Husnial Permana, Maya Raeimona Prasetijo , Joewono Prasetyaningtyas, Hariyani Predi Supriadi Putra Hani Pitriyani Putra, Mukti Trio Putri Ramadhania, Andita Raden Mohamad Herdian Bhakti Rahawarin, Benediktus Rahayu, Azi Juliar Rahmah Novianti Rahmani, Neli Rahmawati , Desi Rahmi Maulida Rahmi Rismayani Deri Rajagukguk, Handyka Oktra Ramadhan, Nabil Auliya Ramanda, Aprilia Rizka, Annissa Fitriani Robiansyah, Anton Rugaiyah Runiasih, Mawar Rusmiyati, Lena Sahro Wardi Saiful Saiful Sari, Nirwana Nilam Sidiq, Fahmi Sinaga, Markus Siti Zulaikha Situmorang, Marika Slamet . Sofwan Effendi, Mohammad Sri Mulyati Sugiarto S Sunarto, Ading Suranta, Eddy Suthia Hayu, Rina Syahrum Agung Syupriadin, Syupriadin Takdir, Muh Takdir, Muh. Taqiyya, Hana Teti Desyani Thoyyibah, Kalimah Tjuparmah, Yooke Triana, Harry Tupan Tupan Wahyudi . Yarmunida, Miti Yayat Hidayat Zoraya, Intan

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