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THE EFFECT OF BOARD OF COMMISSIONERS SIZE, INDEPENDENT COMMISSIONERS SIZE AND BOARD OF DIRECTORS SIZE ON FINANCIAL PERFORMANCE Putri, Arina; Bakry, Mohammad Iqbal; Mustamin, Mustamin; Tanra, Andi Ainil Mufidah
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53677

Abstract

This study aims to analyze the influence of the size of the board of commissioners, independent commissioners, and board of directors on the financial performance of manufacturing companies in Indonesia. The research approach is quantitative, using multiple linear regression analysis and secondary data. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, with a final sample of 17 companies that met the criteria, selected using purposive sampling. The results show that simultaneously, the size of the board of commissioners, independent commissioners, and board of directors significantly influence financial performance. Partially, the size of the board of commissioners has a negative and significant effect, independent commissioners have a positive but insignificant effect, while the size of the board of directors has a positive and significant effect. The coefficient of determination indicates that variations in financial performance are explained by these three variables, while the remainder is influenced by other factors. These findings confirm that effective corporate governance management, particularly through optimizing the role of the board of directors and improving the quality of independent commissioners, can support a company's financial performance. Keywords: Size of the Board of Commissioners, Independent Commissioners, Size of the Board of Directors, Financial Performance, Corporate Governance
Analysis of Social and Environmental Impact of the Existence of PT Citra Palu Mineral (CPM) Gold Mine on the Community in Poboya Village Maulana, Alif; Usman, Rudy; Mustamin, Mustamin; Zahra, Femilia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9389

Abstract

This study aims to analyze the social, economic, and environmental impacts of PT Citra Palu Minerals (CPM) mining activities on the surrounding communities in Poboya Village, and to evaluate the extent to which the company implements environmental accounting in its practices and reporting. Using a qualitative, case study-based approach, this study combines in-depth interviews, field observations, and analysis of company documents, particularly CPM's sustainability report. The results indicate that mining activities have transformed the livelihood structure of local communities, from previously dependent on the agricultural sector and traditional activities to dependent on the mining industry. However, promised employment opportunities have not been fully absorbed due to limited education and skills of local communities, leading to demands for a Community Mining Area (WPR) as a form of economic resistance and survival strategy. Field findings also revealed serious complaints regarding dust pollution and declining river water quality, which have prompted the community to switch to using drilled wells as an alternative water source. Although CPM's sustainability report lists health, reclamation, and environmental management programs, the community believes that the real impact on quality of life has not been fully realized. From an environmental accounting perspective, the company has recorded an environmental budget, but the information presented does not comprehensively reflect the effectiveness of its ecological impact control. This research confirms that the sustainability of the mining industry requires integration between ecological accountability, reporting transparency, and community involvement as the main actors in the sustainable development process.
The Influence of Government Financial Report Accountability on The Achievement of SDGS 1 in Indonesia Sella, Sella; Iqbal, Muhammad; Mustamin, Mustamin; Furqan, Andi Chairil
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.371

Abstract

This study aims to analyze the effect of government financial report accountability on the achievement of Sustainable Development Goals (SDGs) 1 in Indonesia. The study used secondary data obtained from the Central Statistics Agency (BPS) and the Supreme Audit Agency (BPK). The study sample consisted of 456 local governments with an observation period of 2021–2022, resulting in 912 observations. The analytical method used was panel data regression with the Generalized Least Squares (GLS) approach and the Random Effects Model (REM). The results showed that government financial report accountability has a positive and significant effect on the achievement of SDG 1. The coefficient value of 0.645 with a significance level of 0.000 indicates that the better the level of local government accountability, the higher the achievement of poverty alleviation. This study proves that transparent, accountable, and effective financial governance can support the success of government programs in improving public welfare and accelerating the achievement of sustainable development in Indonesia.
Persepsi Mahasiswa Akuntansi Non-Muslim Terhadap Mata Kuliah Akuntansi Syariah di Universitas Tadulako Yulianti, Yulianti; Muliati, Muliati; Jurana, Jurana; Halwi, Muhammad Darma; Yamin, Nina Yusnita; Mustamin, Mustamin
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17449

Abstract

The research aims to determine non-Muslim accounting students' perception of Sharia accounting courses. This study examines four dimensions: knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained from interviews. This study had six informants: five non-Muslim accounting students and one accounting lecturer. The research finding shows that from the knowledge dimensions, namely knowing the transparency of sellers and buyers (murabahah contracts), a different source of income, differences in PSAK. The second dimension of experience is that non-muslim accounting students are comfortable teaching lecturers, get benefits, and positively respond to Sharia accounting. The third dimension is the learning method provided, which accounting students like the discussion method during learning. The fourth dimension is motivation to work in Islamic banks and motivated by non-Muslim lecturers who research Islamic accounting.
Co-Authors A. Natsir, Andi Fadhillah Abd Jawad, Yasser Abd. Rasyid Syamsuri Abdul Kahar Abdul Kahar Abdul Rahman Abdul Wahab Abdullah, Nuraeni Abu Baedah, Said Syarifuddin Abu Bakar, Amalia Ramahdani Adela Ainiyyah Calista Rahmat Adiba, Ayesha Nurul Adurahim, Adurahim Afandy, Umrah Sri Rahayuh agonda joman, Angelina desiyanti Ahmad Ahmad Ahmad Fadhel Syakir Hidayat Ahmad, Winda Andrayani Akil, Muh Al Imran, Al Imran Al-Gifari, Muh. Alamri, Fahrial Alif Maulana, Alif Alina, Rafiqah Amani, Fikri Amir Mahmud Amir, Ahmadul Haady Ihsan Andi Imran Andi Mattulada Andi Ummul Khair Andi Zulkifli Abdullah Angriani Putri, Aisyah Anshar Daud Anwar, Muhammad Yunus Ardiansyah, Vicky arliani, Suci Arnanto, Ganggang C. Aryuninda , Aryuninda Asikin, Hijrah Asmiyati, Asmiyati Asnany, Asnany Assaad, Andi Baso Muammar Astuti, Puja Azhar, Muh Badaruddin, Sugiarto Baharudin Baharudin Bakri, Hasrul Bakry, Mohammad Iqbal Bambang Sampurno, Bambang Baso Madiong betty betty Bunyamin, Andi Burhanuddin, Muh Azhar C. Arnanto, Ganggang Chaerunnimah . Citra Maharani Darmawan, Fitrah Dary Mochamad Rifqie Dasa Ismaimuza Delviana, Delviana Dermawan S, M. Ariy Dewi Triantini Dicaprio, Jovi Jus Dicaprio, Jovi Jus Dien Abdul Munir Edy Sabara Elvira, Richa erham, erham Erlangga , Aqsa Erwinsyah Erwinsyah Fachrul Ghazi, Fachrul Fadila, Nurul Fandi Ahmad Febrianti, Inong Femilia Zahra Firanti, Firda Ayu Firdaus Firdaus Fitrianingsih, Julia Furqan, Andi Chairil Gaffar, Herry Darsim Gunarsa, Arif Hadawiah, Hadawiah Hadi, Ayatullah Hakim, Ahmad Halwi, Muhammad Darma Handayani, Rut Haque, Arina Ilma Haripuddin . Haryono Pasang Kamase Hasanuddin, Nasri Hasrul Hasrul, Hasrul Hayyu, Ade Unil Hendra Jaya Hendra Nazwin , Asfarony Hendrayati, Hendrayati Hendrayati Herman, Sriyana Hidayah, M. Furqan Hikam, Faqihul Husnul Khatimah I Nyoman Murdiana Icmiawan, Icmiawan Icmiawan, Icmiawan Idris, Ma’ruf Ihsan, Imam Nur Ikbal Abdulla Ikbal B Ilyas Ismail Imam Nur Ihsan Imran, Al Imran, Al Ichlas Imran, Rahmad Imran, Rahmad Inayah, Al Islamiyah Indra Sukma, Indra Indradewa, Rhian Irwanto, Dola Islam, Ahmad Dinul Ismail, Wahyuni Iwan Setiawan Iwin Ardyawin Jamaluddin Jamaluddin Jangga Jannah, Lisa Ihdiatul Joharia, St Juhri, Juhri Kadima Kadima Kahar Kahar kambolong, makmur Kasmawati Khairy Abusyairi Krosby, Sebtiara Syahrani Kusuma, Bayu Mitra A. Kusuma, I Made Ari Lanonci, Nurwasilah Latifah Sukmawati Yuniar Lu'mu, Lu'mu Lu’mu, Lu’mu Lydia Fanny M al-khusaini, M al-khusaini M Yusuf Mappease M. Andika Mahdar, Kaerurrijal Mantasia Mantasia Mappeasse, M Yusuf Mappeasse, Nurul Zazkiyah Marajo, Marajo Mardiah Mardiah Martini Martini Maskuri Sutomo Masruddin Ma’ruf Idris, Muh Ma’ruf Idris, Muh. Meldawati, Lucyani Miluana, Miluana Mintasrihardi, Mintasrihardi Mongkapu, Graceya Mubyl, Mutiarini Muh Yusuf MUH. KABUL, LALU Muh. Ma’ruf Idris Muh. Yamin, Muh. Muhaimin Muhaimin Muhammad Akil, Muhammad Muhammad Ansar, Muhammad Muhammad Basir Muhammad Din MUHAMMAD HASBI Muhammad Ihsanuddin Masdar Muhammad Ilham Pakawaru Muhammad Iqbal Muhammad Kamal Muhammad Nasir Muhammad Nasir Muliati Muliati, Muliati Murdani, Edy Murti, Rajendra Lubdhaka Mustamin, Muh. Rizal Mustamin, Muhammad Rifaldi Mustawan, Fauziana Nadhira Afdalia, Nadhira Nengsih, Ratika Nina Yusnita Yamin Ningsih, Ade Nisa, Nur Ainun Novika J., Yulia Nur Azizah , Aqni Nur Fahmi Akhmad Nur, Muhammad Azhar Nurazizah, Siti Nurdin, Jurana Nurhamidah Nurhamidah Nurhasibah, St Nurul Istiqomah Octastefani , Theresia Pahlawan, Muh. iqra Pangala, Nelsy Puspita Parwati, Ni Made Suwitri Ponta, Tasri Pratama Kurnia Syarif, Gilang Pujianti, Erna Puspita, Nuraeni Putra, Yosua Angkasa Putri Maharani Putri, Arina R, Muh Aidil Sudarmono R, Mukhlisah R. Rusli Rachman, M.Taufik Rachmasari, Fithri Raehana, Syarifa Rafii, Andi Noer Aksha Rahma Masdar Rahmad Hidayat Rahmania, Nurul Rahmawati, Maulidiah Rahmi, Siti Atika Ramadoni, Ramadoni Rande, Marlina Rauf, Suriani Retno Sri Lestari Ridwansyah Ridwansyah Rifaid, Rifaid Rifky, Ahmad Risal, Ahmad Rosada , Rosada rosada rosada, rosada Rosmiati Rosmiati Rosmini Rosmini RR. Ella Evrita Hestiandari Rudy Usman Ruslan Renggong Sabrina, Nadia Sahabuddin Hay, Sahabuddin Saharuddin said, muh Said, Taufikurrahman Salati S. Yampel Salma Nazhimah Salmin Dengo Salsabila, Ainun Salsyabila, Hasnia Samad, PI. S. Samad Samad, Putri Ida Sunaryathy Samad, Putri IS Samuel Jie, Samuel Sanderia, Iwan Sapto Haryoko Saputra, Rahim Saputra, Ramdhani Nur Sari, Dessy Ana Laila Selica Erlindi Sella Sella, Sella Selva, Selva Sidik, Darlan Simanullang, Ratih Sirajuddin Sirajuddin Soiswaty, Dwi Purnama Sri Lestari, Retno Sudarmono R, Muh Aidil Sudarmono, Muh Aidil Sugianto Sugianto Sunarto Sunarto Sunaryathy, Putri Ida Supriadi Supriadi Suryadin, Suryadin Susilo, Tarsisius Sutarsi, Sutarsi Syahid, Akhmad Syahidah, Muthi syahrul, muhammad Syaifuddin, Fatma Syamsuriyati, Syamsuriyati Syarifaturrahmatullah, Syarifaturrahmatullah Tahir, Arief Rahmattullah Tahir, Ilyas Takus, Dedi Spempri Takwa, Agil Tambi Tambi, Tambi Tampang, Tampang Tanra, Andi Ainil Mufidah Taris, Lumu Thahir, Ilyas Ulfah Ulfah Umi Kalsum A. Matalang Ummiati Rahmah Usman, Ernawati Vira, Natalin Wahrini, Retyana Widi Astutik Wilma Wilma, Wilma Wirawan, Agung Yuda, Anak Agung Ngurah Ade Dwi Putra Yuldi Mile Yulianti Yulianti Yunus Anwar, Muh Yusuf Mappeasse, Muhammad Zainal, Abdul Qahar Zainuddin, Zainuddin Zelfia Zulfadilah, Ahmad Zulhaerini, Adilah Zulkaida, Wa Ode Zulkarnaen, Achmad Zulkifli Muhdar, Muhammad