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All Journal Jurnal Akuntansi & Auditing Indonesia Krisna: Kumpulan Riset Akuntansi ACCOUNTABILITY Future : Jurnal Manajemen dan Akuntansi Sosial Budaya Jurnal Dinamika Pengabdian (JDP) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Indonesian Tourism, Hospitality and Recreation Jurnal Ekonomika Jurnal Ekonomika Jurnal Bisnis Mahasiswa Eastasouth Journal of Positive Community Services RESTITUSI : Jurnal Riset Perpajakan Atestasi : Jurnal Ilmiah Akuntansi
Mursalam Salim
Universitas Yapis Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Good Corporate Governance and Financial Performance of Pharmaceutical Companies in Indonesia Karnila Ramadhani Tuharea; Mursalam Salim; Marten Puyo
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Good Corporate Governance is a fundamental factor in producing reliable financial performance, so it will influence investors' judgment in determining their investments. This research aims to examine the influence of Good Corporate Governance as proxied by the Board of Directors, Board of Commissioners, and Audit Committee on the company's Financial Performance (Return On Assets). This research is archival research using annual report data from pharmaceutical companies listed on the Indonesia Stock Exchange. The data processed is data from the Board of Directors, Board of Commissioners, Audit Committee, and Financial Performance (Return On Assets). The population used in this research was 12 pharmaceutical companies during the 2018-2022 period with samples obtained from 8 companies using purposive sampling techniques. This research uses multiple regression analysis as a data analysis method with tools Eviews Software 12. The results of this research conclude that the Board of Commissioners, Board of Directors, and Audit Committee influence financial performance, while the Independent Board of Commissioners does not influence financial performance.
Moderating Environmental Uncertainty: Management Accounting Systems and Decentralization on Managerial Performance Salim, Mursalam
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.220-229

Abstract

Competition in the world of business and industry requires company managers to organize organizational systems to make them more effective and efficient. The management and decentralized accounting system implemented by the company as well as uncertain environmental conditions also have an impact on the company. This research aims to analyze the influence of management accounting systems, decentralization, and environmental uncertainty on managerial performance. The population in this research are managers at telecommunications companies in the Papua region. The sampling in this research was a non-probability sampling design with a quota sampling technique obtained using an instrument in the form of 34 questionnaires which were distributed directly. The data analysis method in this research uses Structural Equation Model (SEM)-PLS analysis. The research results show that decentralization can influence managerial performance, but the management accounting system implemented is not able to provide a significant influence on managerial performance. Meanwhile, conditions of environmental uncertainty as a moderating variable are also unable to influence the relationship between decentralization and management accounting systems on managerial performance.
HEXAGON FRAUD PERSPECTIVE ON FINANCIAL STATEMENT FRAUD IN INDONESIA INSURANCE COMPANIES Salim, Mursalam; Mohammad, Aldrin Akbar; Entis , Sutisna; Aini , Mawadda Anwar
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.172-184

Abstract

Financial statement fraud is something that causes economic losses and results in a loss of investor confidence. Therefore, company management needs to identify what factors influence the company in committing fraud. One approach to detecting fraud is to use the fraud hexagon model. This model consists of stimulus, opportunity, rationalization, capability, ego, and collusion. This research is explanatory research that aims to investigate the possible factors of financial statement fraud using a fraud hexagon perspective. The objects used as research samples are 15 insurance companies registered on the IDX during 2019 - 2022. This research uses the F-Score model to separate companies that have experienced fraud and uses logistic regression as data analysis. The results of his study show that the elements of opportunity, rationalization, and ego influence financial statement fraud. Meanwhile, the elements of stimulus, capability, and collusion do not affect financial statement fraud.
Pengaruh Pengungkapan Key Audit Matters, Opini Audit Dan Fee Audit Terhadap Audit Delay Kumaunang, Ruslan Peeso; Salim, Mursalam; Sumartono, Sumartono
Jurnal Bisnis Mahasiswa Vol 4 No 2 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i2.art3

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan key audit matters, opini audit dan fee audit terhadap waktu penyampaian laporan keuangan auditan atau yang dikenal audit delay. Penelitian ini dilakukan pada perusahaan sektor Properti & Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2022. Teknik pengumpulan sampel yang digunakan pada penelitian ini adalah metode purposive sampling dengan jumlah sampel sebanyak 34 perusahaan. Teknik analisis data menggunakan uji statistik deskriptif, uji model, uji asumsi klasik yaitu uji normalitas dan uji multikolinieritas menggunakan alat bantu Eviews 12. Adapun uji lainnya seperti, uji regresi linear berganda dan uji hipotesis. Hasil dari penelitian ini adalah pengungkapan key audit matters dan fee audit tidak mempengaruhi waktu penyampaian laporan keuangan auditan atau yang dikenal sebagai audit delay. Sedangkan opini audit berpengaruh terhadap audit delay.
ANALISIS PERENCANAAN PAJAK PENGHASILAN PPH BADAN SEBAGAI UPAYA MENGEFISIENSIKAN BEBAN PAJAK PADA PT MANREPO TAMBANG REMPOA. Bakri, Asri Ady; Salim, Mursalam
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i02.476

Abstract

Study is to analyze the application of corporate income tax planning in an effort to streamline the tax burden at PT Manrepo Tambang Rempoa. In conducting this research, the writer uses a comparative descriptive method which uses qualitative and quantitative data types, while the data collection techniques used are observation, documentation and interviews. From the results of the study indicate that from the calculation before and after tax planning, the efficiency level of the income tax burden experienced savings. This occurred due to the addition of costs that could reduce the company's fiscal profit so that from the results of the comparative analysis of the tax burden before and after tax planning, the company obtained tax savings of Rp.2.136.301
Assessing Indigenous Community Sustainability Aspects in The Development of Coastal Tourism Areas Dabamona, Samsudin Arifin; Salim, Mursalam
Journal of Indonesian Tourism, Hospitality and Recreation Vol 7, No 2 (2024): Journal of Indonesian Tourism, Hospitality and Recreation (October)
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jithor.v7i2.75865

Abstract

ABSTRACTThe objective of this study is to gain insight into the perspectives of indigenous communities residing in three traditional villages regarding the growth of coastal tourism in Hamadi-Holtekamp Jayapura, Papua. Additionally, the study attempts to identify the elements contributing to the sustainability of these communities as a consequence of the tourism development. The study employed a theme analysis approach, combining two primary methods for data collection: individual semi-structured interviews and observation. The results reveal three main themes: coastal tourism and social responsibility, coastal tourism and environmental exploitation, and loss of cultural values. This study reveals the ways in which coastal tourism, although still offering beneficial prospects, can also pose obstacles to the long-term viability of indigenous communities. Various measures are proposed, such as actively considering and giving priority to the sustainable future of indigenous communities as a collective and fostering increased engagement and collaboration with them. Furthermore, the tourism industry and local governments need to position them as equal partners in the tourism industry and establish a tourism development concept that maintains the sustainability of the socio-cultural environment and establishes positive relationships with various parties to avoid conflicts within indigenous communities or outside indigenous communities.ABSTRAKPenelitian ini bertujuan untuk memahami persepsi masyarakat adat di tiga desa di Hamadi-Holtekamp, Jayapura, Papua, terhadap pertumbuhan pariwisata pesisir. Selain itu, penelitian ini mengidentifikasi faktor-faktor yang mempengaruhi keberlanjutan masyarakat adat dalam konteks pengembangan pariwisata. Melalui pendekatan analisis tematik dan pengumpulan data melalui wawancara mendalam dan observasi, penelitian ini mengungkap tiga tema utama: tanggung jawab sosial dalam pariwisata, eksploitasi lingkungan, dan pengikisan nilai-nilai budaya. Hasil penelitian menunjukkan bahwa pariwisata pesisir, meski membawa peluang ekonomi, juga menimbulkan tantangan bagi kelangsungan hidup masyarakat adat. Oleh karena itu, penelitian ini menyarankan pentingnya mempertimbangkan masa depan masyarakat adat secara berkelanjutan, meningkatkan partisipasi mereka dalam perencanaan pariwisata, serta membangun kemitraan yang setara antara industri pariwisata, pemerintah, dan masyarakat adat. Pendekatan ini diharapkan dapat mendorong pengembangan pariwisata yang berkelanjutan secara sosial, budaya, dan lingkungan, serta mencegah konflik di dalam dan luar komunitas adat.
BIBLIOMETRIC ANALYSIS IN DIMENSION DATABASES FOR SUSTAINABILITY REPORTING RESEARCH Muthmainnah, Muthmainnah; Salim, Mursalam; Prasetianingrum, Septyana; Sonjaya, Yaya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6752

Abstract

This study aims to locate publications on sustainability reporting and outline the features of the studies. This study employed bibliometric analysis to investigate the features of Sustainability Reporting publications and to identify research trends. Numerous databases from dimensions are used to gather publications about sustainability reporting, which are then processed through Vosviewer for analysis and evaluation, and format data RIS and CSV are described with a pivot table. The publications are analyzed and evaluated according to author keyword co-occurrences, country, institutional, journal, and bibliographic pairs. In the last 25 years, 1884 studies were chosen based on the study criteria (1999 - 2024). The United Kingdom is the leading country in the field of sustainability reporting sustainability (based on the name of the journal); Schaltegger and Zvezdov (2015) publications; and Warren Maroun (2018) (based on authors). One term that keeps coming up in discussions about this subject is sustainability reporting. The ESG (environmental, social, and governance) disclosure studies emerged from advances and improvements in sustainability reporting research.
PELATIHAN BARISTA MENGGUNAKAN METODE ON THE JOB TRAINING DI KEDAI KOPI MEJA KOPI JAYAPURA Balabuana, Gaspar Bao; Akbar, Mohammad Aldrin; Salim, Mursalam; Rahawarin, Ahmad Rifai; Alam, Sitti Nur; Bugis, Abu Bakar; Numberi, Lita Chrysti
Jurnal Dinamika Pengabdian Vol. 10 No. 3 (2025): JURNAL DINAMIKA PENGABDIAN VOL. 10 NO. 3 APRIL 2025
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v10i3.39806

Abstract

Meningkatnya animo masyarakat terutama anak muda untuk menikmati kopi mendorong mereka untuk mencari tempat dimana mereka dapat memperoleh dan menikmati secangkir kopi sekaligus sebagai tempat untuk bersosialisasi dan mereka dapat menemukannya di kedai kopi. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan pengetahuan dan skill barista terutama barista dan magang barista di kedai kopi Meja Kopi di kota Jayapura. Hasil yang diperoleh setelah mengikuti program pelatihan adalah meningkatnya pengetahuan dasar peserta pelatihan, meningkatnya pengetahuan tentang potensi usaha, meningkatnya keterampilan peserta dalam meracik kopi dan tumbuhnya motivasi peserta pelatihan untuk memulai usaha di bidang ini. Kata kunci: Pelatihan barista, metode on the job training. ABSTRACT The increasing interest of people in enjoying coffee encourages them to look for a place where they can get and enjoy a cup of coffee, as well as a place to socialize, and they can find it in a coffee shop.  This community service activity aims to improve the knowledge and skills of baristas, especially baristas and barista apprentices at the Meja Kopi coffee shop in Jayapura. The results obtained after participating in the training program are an increase in the basic knowledge of the training participants, an increase in knowledge about business potential, an increase in the participants’ skills in blending coffee, and an increase in the training participants’ motivation to start a business in this field. Keywords: Barista training, on the job training method.
Revitalisasi Pencak Silat Melalui Pengelolaan Kompetisi Antar Perguruan dan Sekolah di Kota Jayapura Pasolo, Fahrudin; Pasolo, Muhammad Ridhwansyah; Aldrin Akbar, Mohammad; Salim, Mursalam; Sumartono, Sumartono
Eastasouth Journal of Positive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i03.334

Abstract

Pengabdian masyarakat ini fokus pada revitalisasi pencak silat sebagai olahraga tradisional dan warisan budaya di Kota Jayapura melalui penyelenggaraan kompetisi antar perguruan dan sekolah. Tujuan kegiatan adalah menjaring dan membina atlet muda, mempererat hubungan antar komunitas pencak silat, serta meningkatkan kesadaran pelestarian budaya. Metode yang digunakan adalah pendekatan kolaboratif dengan melibatkan komunitas pencak silat, IPSI, perguruan, dan sekolah dalam perencanaan hingga pelaksanaan kompetisi. Kegiatan diikuti oleh 300 atlet dari 11 perguruan dan 63 sekolah dengan 178 pertandingan tanding dan 47 seni. Hasilnya, kompetisi berhasil menghidupkan kembali olahraga yang vakum, memperkuat kebersamaan komunitas, serta mendorong munculnya kepemimpinan lokal. Kendala teknis seperti kurangnya wasit bersertifikat diidentifikasi dan menjadi rekomendasi perbaikan untuk pelaksanaan selanjutnya. Program ini membuktikan bahwa pengelolaan olahraga tradisional secara partisipatif dapat mendorong transformasi sosial dan pelestarian budaya secara berkelanjutan.)
Pengaruh Profitabilitas terhadap Nilai Perusahaan Melalui Kebijakan Dividen Marlindo, Indo; Sonjaya, Yaya; Sutisman, Entar; Prasetianingrum, Septyana; Salim, Mursalam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1466

Abstract

Tujuan: Penelitian ini bertujuan untuk menguji pengaruh Return on Equity (ROE) terhadap Price to Book Value (PBV) secara langsung dan tidak langsung melalui mediasi Dividend Payout Ratio (DPR) pada perusahaan emiten LQ45. Desain Penelitian dan Metodologi: Penelitian menggunakan pendekatan kuantitatif dengan jenis explanatory research dan metode analisis SEM-PLS menggunakan SmartPLS. Populasi penelitian adalah perusahaan dalam indeks LQ45 di BEI tahun 2019–2023 dengan teknik purposive sampling. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa ROE tidak berpengaruh signifikan terhadap PBV secara langsung, namun ROE berpengaruh negatif signifikan terhadap DPR. DPR memiliki pengaruh positif signifikan terhadap PBV dan terbukti memediasi hubungan antara ROE dan PBV secara signifikan. Implikasi: Hasil ini mengindikasikan bahwa kebijakan dividen menjadi sarana penting dalam mentransmisikan kinerja profitabilitas kepada nilai pasar perusahaan. Oleh karena itu, pengelolaan dividen yang strategis dapat memperkuat persepsi investor dan meningkatkan nilai perusahaan secara tidak langsung.
Co-Authors Ahmad Rifai Rahawarin Aini , Mawadda Anwar Akbar, Mohammad Aldrin Alam, Sitti Nur Aldrin Akbar, Mohammad Amin, A. Hikmah Ayu Pratiwi Bakri, Asri Ady Balabuana, Gaspar Bao Bugis, Abu Bakar Dabamona, Samsudin Arifin Entar Sutisman Entis , Sutisna Fachrudin Taher Harnanto, Eko Yuni Idris, Muhammad Farid Karnila Ramadhani Tuharea Khorismawati, Nina Kumaunang, Ruslan Peeso Marlindo, Indo Marten PUYO Mohammad, Aldrin Akbar Muhammad Ridhwansyah Pasolo Muhammad Yamin Noch Muthmainnah, Muthmainnah Numberi, Lita Chrysti Nur Faradila Putri Pasolo, Fahrudin Rasyid, Abdul Septyana Prasetianingrum Sumartono, Sumartono Yaya Sonjaya