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All Journal ETIKONOMI Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Al Ishlah Jurnal Pendidikan Indonesian Journal of Sustainability Accounting and Management Jurnal Manajemen Pendidikan Penelitian Kualitatif Jurnal JUMPED (Jurnal Manajemen Pendidikan) JURNAL PENDIDIKAN TAMBUSAI EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pendidikan dan Konseling Instructional Development Journal Jurnal Akuntansi PEKBIS Journal of Educational Sciences Jurnal Magister Akuntansi Trisakti Media Riset Bisnis & Manajemen Journal of Education Technology Information Social Sciences and Health Miftah Rashid
Makhdalena Makhdalena
Economic Education Studies Program, Universitas Riau, Pekanbaru, 28293, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Other

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The Effect of Family Ownership and Institutional Ownership on Agency fees in Manufacturing Companies Listed on the Indonesia Stock Exchange Angel Sri Meilinda; Makhdalena Makhdalena; Fenny Trisnawati
JETISH: Journal of Education Technology Information Social Sciences and Health Vol 2, No 2 (2023): September 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetish.v2i2.779

Abstract

This study aims to determine the effect of family ownership and institutional ownership on agency costs in manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted at manufacturing companies in the food and beverage sub-sector that were listed on the Indonesia Stock Exchange (IDX) for 2018-2022 which had complete data (family ownership, institutional ownership and SGA) of 9 companies with 45 years of observation. This research used a descriptive approach quantitative and non-parametric statistical tests with the Spearman approach. Data processing using SPSS software version 16.0. The results show that family ownership and institutional ownership are not significant to agency costs. Family Ownership has a very weak correlation to agency costs. Meanwhile, family ownership has a very high correlation with agency costs. Family ownership has a negative relationship direction. Meanwhile, institutional ownership has a positive relationship direction. With reference to the results of this study, companies need to increase the activities of institutional investors in carrying out supervision in carrying out collective actions so that agency costs can be reduced because low agency costs are very important for companies to attract investors and are considered to provide satisfactory feedback. for investors.
Efforts to Improve the Quality of Schools Based on the Analysis of Educational Reports Sundakir Sundakir; Makhdalena Makhdalena; Hambali Hambali
AL-ISHLAH: Jurnal Pendidikan Vol 15, No 4 (2023): AL-ISHLAH: JURNAL PENDIDIKAN
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v15i4.3714

Abstract

The objective of this study was to examine school quality report cards in order to enhance the standard of education. This study employs descriptive qualitative methodologies, which involve analysing data or documentation, doing observations, and conducting interviews. Data collecting methods encompassed interviews, observation, and documentation. The participants in this study included the principal, vice principal, school treasurer, three teachers, and five studentss, who provided information. In addition, the employed data analysis technique is comprised of data reduction, data collecting, data display, and conclusion. The findings of this study suggest that the implementation of school report cards or education report cards can enhance the overall quality of schools. The indicators on the quality report card that can enhance the quality of school education include the quality and pertinence of student learning outcomes, which are categorised as satisfactory and progressing in relation to students' reading skills, numeracy abilities, and character dimensions. Consequently, there is a positive correlation between pupils' proficiency in literacy and the overall quality of education, including numeracy and character development. The school's quality is directly proportional to the pupils' level of numeracy skills and character. Schools must consistently aim for high-quality student learning outcomes, necessitating changes in all areas that contribute to student achievement.
ESG and Firm Performance in Developing Countries: Evidence From ASEAN Makhdalena Makhdalena; Desi Zulvina; Yani Zulvina; Rizky Windar Amelia; Aditya Pandu Wicaksono
ETIKONOMI Vol 22, No 1 (2023)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v22i1.25271

Abstract

Several studies primarily investigate the influence of environmental, social, and governance on firm performance in a developed country where markets have matured, and investors are aware of corporate social responsibility activities. Therefore, studies in developing countries are still rare and mixed. This study examines the effect of Environmental, Social, and Governance (ESG) information on firm performance in ASEAN developing countries. We observed companies in ASEAN developing countries (Indonesia, Malaysia, Philippines, Thailand, and Vietnam) during 2010-2020. The information on ESG score and ROA as a proxy for firm performance measures ESG. Regression test results showed that ESG has a positive effect on firm performance. We also found that three components of ESG, environmental, Social, and Governance, positively affect firm performance. Robustness test results showed that overall ESG information, environmental information, and social initiatives affect the firm’s market performance (Tobin’s Q). Research originality in this study proves that developing countries have a positive effect between ESG disclosure and company performance. ESG, in the long term, would build effective governance and increase shareholder value. The research implication is to suggest a company has ESG information due to empirical testing that ESG information enhances a firm operational and market performance.JEL Classification: G30, Q56, Q50How to Cite:Makhdalena., Zulvina, D., Zulvina, Y., Amelia, R. W., & Wicaksono, A. P. (2023). Environmental, Social, Governance, and Firm Performance in Developing Countries: Evidence from Southeast Asian. Etikonomi, 22(1), 65–78. https://doi.org/10.15408/etk.v22i1.25271.
Analisis Sistem Pengendalian Internal Kas Pada PT. Sukses Transport Raya Risna Nuraidah; Makhdalena Makhdalena; Fenny Trisnawati
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/k1m1pe25

Abstract

This study aims to analyze the effectiveness of the internal control system for cash management at PT Sukses Transport Raya, a company engaged in heavy equipment rental and scrap metal management in Pangkalan Kerinci, Riau. This research employs a qualitative approach with a case study method. Data were collected through interviews with three key informants, observation, and documentation, then analyzed using thematic analysis assisted by NVivo 15 software. The results show that the internal control system has been running quite effectively based on the five components of COSO 2013. The company has implemented a clear organizational structure with segregation of functions between large cash managed by the cashier and petty cash managed by each admin, a layered authorization system with the director as highest authority for expenditures above Rp10 million, computer-based recording, and monthly internal audits conducted routinely by the accounting department. However, several weaknesses were identified, including the absence of written standard operating procedures, reactive risk assessment without formal documentation, use of the site manager's personal bank account for field operations, and concentration of payroll responsibilities in one individual without adequate task segregation. It is concluded that the internal control system at PT Sukses Transport Raya has been sufficiently effective in preventing fraud, but still requires procedural formalization and strengthening of several COSO 2013 components to achieve optimal standards.
Fraudulent Financial Statement: Analisis Fraud Hexagon (Studi Empiris pada Perusahaan Badan Usaha Milik Negara Sektor Non Keuangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2022-2024) Nurliyanti Rahma; Makhdalena Makhdalena; Fenny Trisnawati
Rashid : Journal of Economic Vol. 2 No. 1 (2026): Rashid : Journal of Economic
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/6e737y79

Abstract

This study aims to determine the effect of the fraud hexagon on fraudulent financial statements in state-owned enterprises (SOE) in the non-financial sector listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. This study uses a quantitative approach with secondary data obtained from annual financial reports. The population in this study consists of 13 companies with a total of 39 companies. The variables used in this study are external pressure, nature of industry, change in auditor, change in director, frequent number of CEO's pictures and political connections as independent variables while fraudulent financial statements as the dependent variable. Data analysis techniques were carried out using path analysis with the help of SPSS version 27. The results of the study indicate that simultaneously, external pressure, nature of industry, change in auditor, change in director, frequent number of CEO's pictures and political connections have a significant influence on fraudulent financial statements with a coefficient of determination (R2) of 0.510 or 51%. Partially, it shows that external pressure, nature of industry and change in auditor influence fraudulent financial statements with a negative relationship and change in director, frequent number of CEO's pictures and political connection influence fraudulent financial statements with a positive relationship.
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