Garuda - Garba Rujukan Digital

TURTLE CONSERVATION CAMPAIGN AS A TOURIST ATTRACTION FOR BALI Sulistiyowati, Lisa Harry; Fatimah, Siska Ernawati; Komara, Acep; Mahadianto, M. Yudi; Saha, Sanchita; Rahmatika, Dien Noviany
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i2.572

Most sea turtle species around the world are threatened with extinction. The threat of sea turtle extinction is largely caused by humans for consumption, souvenirs, trade, medicine and religious activities as well as for commercial purposes such as the sale of eggs, meat and shells. This human behavior is threatening sea turtle populations. Preventing the decline of these threatened sea turtle populations requires changes in human behavior that are educated through conservation campaigns. This international service was carried out with the aim of recognizing local culture and local wisdom products and participating in painting traditional Thai pottery. This activity is a community service activity that collaborates between the Faculty of Economics and Business of Swadaya Gunung Jati University Indonesia, Panca Sakti Tegal University Indonesia, Suan Dusit University and Eastern Instutite for Integrated Learning in Management University India. Community service activities were carried out in Nong Nooch Thailand, with a total of 25 participants consisting of 10 students and 15 lecturers. Sea turtle conservation is one of the community's efforts to preserve the environment and sea turtle habitat for the survival of sea turtles

THE ROLE OF MEDIA COVERAGE ON THE INFLUENCE OF CORPORATE GOVERNANCE, RISK MANAGEMENT DISCLOSURE, AND FINANCIAL DISTRESS ON REAL EARNINGS MANAGEMENT IN TRANSPORTATION COMPANIES LISTED IN THE INDONESIAN RUPIAH Prisela, Prisela; Rahayu, Putri; Komara, Acep
International Journal of Social Service and Research Vol. 4 No. 7 (2024): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v4i7.817

This study aims to investigate the impact of media attention, corporate governance, risk management disclosures, and financial crises on the real profit management practices of the transportation industry on the Indonesia Stock Exchange (IDX) in 2020 and 2022. This study uses secondary data and targeted sampling techniques. The transportation industry's annual financial statements 2020-2022 and business reports available on the IDX website were used in this study. The independent variables, UDD, KA, RMD, MC, and FD, simultaneously had a significant effect on REM, according to a significance value of F of 0.021 or less than the probability value (p-value) of 0.05 (0.021 0.05). The results of this study imply that larger boards may be less likely to engage in profit management, especially in the transportation sector. This indicates that the ability of the audit committee to mitigate real-based profit management may be limited. Media publicity has no effect on real profit. Moreover, longitudinal studies on the effects of financial crisis on profit management could provide insights into how different phases of crises impact profit management over time.

Effects of Profitability Leverage & Liquidity on Risk Management Disclosure Komara, Acep; Riana, Nais
Jurnal Ekuisci Vol 1 No 4 (2024): Vol 1 No 4 : Maret 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v1i4.231

This study aims to analyze the effect of Profitability, Leverage, and liquidity on Risk Management Disclosure with the object of research, namely property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This primary research uses secondary data in the form of annual financial statements. The population in this study is 73 property and real estate companies listed on the IDX for the 2019-2022 period. Sampling in this study used purposive sampling and obtained research samples of 9 companies with a research period of 4 years of observation into 36 samples. The data analysis technique in this study uses IBM SPSS 26 with statistical analysis of the Classical Assumption Test, Multiple Linear Regression Test, and Coefficient of Determination. The results of this study show that Profitability does not affect risk management disclosure, while leverage and liquidity affect risk management disclosure.

Influence of Budget Participation, Decentralization Structure, and Public Accountability on Leadership Performance (An Empirical Study on the Leaders of Regional Work Units in Cirebon Regency) Gustriani, Alva; Komara, Acep
Jurnal Ekuisci Vol 1 No 5 (2024): Vol 1 No. 5 Mei 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v1i5.279

This study aims to analyze the effect of budget participation, decentralization structure and public accountability on leadership performance. The object in this study is the Regional Apparatus Work Unit (SKPD) of Cirebon Regency. The data used in this study are primary data. Data collection techniques by distributing questionnaires. The population in this study was 2 agencies and 10 agencies with a sample of 89 employees. The results of this study prove that: 1) Budget Participation affects the Performance of Leaders. 2) Decentralization Structure affects Leadership Performance. 3) Public Accountability affects the performance of the Leader. The data analysis used in this study was multiple linear regression using SPSS 25 for Windows Application.

Financial Management of MSMEs in Cirebon Regency: A Qualitative Approach in Improving Performance and Sustainability Destiana, Rina; Komara, Acep
Journal of Social Science Utilizing Technology Vol. 2 No. 4 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v2i4.1430

ABSTRACT Background. Effective financial management is a crucial aspect for Micro, Small, and Medium Enterprises (MSMEs) in Cirebon Regency in achieving optimal performance and business sustainability. With the existence of MSMEs that contribute significantly to the regional economy, a deep understanding of financial management is very important. Purpose. This research aims to explore the financial management practices of MSMEs through a qualitative approach, analyze the challenges faced, and identify strategies that can be applied to improve financial management. Method. This study applies a qualitative approach to explore the financial management practices of MSMEs in Cirebon Regency. Participants consisted of 20 MSME owners who manage businesses in the food and beverage, handicraft, and trade sectors, with a minimum of two years of experience. Data were collected through in-depth interviews and observations. The interviews use a semi-structured guide to obtain information about financial management practices, challenges faced, and strategies implemented, conducted directly at the business site to provide better context. Observations are carried out to understand daily financial management practices, including recording transactions and interactions with customers. The data obtained was analyzed using a thematic analysis approach. The analysis process begins with the transcription of interviews and recording of observations, followed by the identification of the main themes that emerge and their grouping into relevant categories. The results of the analysis are expected to provide in-depth insights into the financial management of MSMEs in Cirebon Regency. Results. The study show that many MSMEs in Cirebon Regency experience difficulties in financial management due to low financial literacy, lack of good financial planning, and lack of access to support from financial institutions. Conclusion. Effective financial management is very important for the performance and sustainability of MSMEs in Cirebon Regency. This article recommends the need for intensive education and training programs for MSMEs to improve their financial management skills.

Financial Management of MSMEs in Cirebon Regency: A Qualitative Approach in Improving Performance and Sustainability Destiana, Rina; Komara, Acep
Journal of Social Science Utilizing Technology Vol. 2 No. 4 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v2i4.1430

ABSTRACT Background. Effective financial management is a crucial aspect for Micro, Small, and Medium Enterprises (MSMEs) in Cirebon Regency in achieving optimal performance and business sustainability. With the existence of MSMEs that contribute significantly to the regional economy, a deep understanding of financial management is very important. Purpose. This research aims to explore the financial management practices of MSMEs through a qualitative approach, analyze the challenges faced, and identify strategies that can be applied to improve financial management. Method. This study applies a qualitative approach to explore the financial management practices of MSMEs in Cirebon Regency. Participants consisted of 20 MSME owners who manage businesses in the food and beverage, handicraft, and trade sectors, with a minimum of two years of experience. Data were collected through in-depth interviews and observations. The interviews use a semi-structured guide to obtain information about financial management practices, challenges faced, and strategies implemented, conducted directly at the business site to provide better context. Observations are carried out to understand daily financial management practices, including recording transactions and interactions with customers. The data obtained was analyzed using a thematic analysis approach. The analysis process begins with the transcription of interviews and recording of observations, followed by the identification of the main themes that emerge and their grouping into relevant categories. The results of the analysis are expected to provide in-depth insights into the financial management of MSMEs in Cirebon Regency. Results. The study show that many MSMEs in Cirebon Regency experience difficulties in financial management due to low financial literacy, lack of good financial planning, and lack of access to support from financial institutions. Conclusion. Effective financial management is very important for the performance and sustainability of MSMEs in Cirebon Regency. This article recommends the need for intensive education and training programs for MSMEs to improve their financial management skills.

Financial Performance Evaluation: The Role of ROA and ROE in Increase Company Value Nurjanah, Siti; Wijaya, Steven Natanael; Komara, Acep; Mahadianto, Moh Yudi
International Journal of Business, Economics, and Social Development Vol 6, No 2 (2025)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i2.916

This research aims to evaluate the financial performance of companies that go public in the banking sector by prioritizing the role of profitability variables in determining the value of the company. The indicators used are ROA and ROE which are important indicators used to measure the level of profitability and efficiency of a company in managing its assets and equity. In this study, quantitative data was obtained from the financial statements of several banks listed on the Indonesia Stock Exchange (IDX) in a certain period. To test the relationship between Return on Assets (ROA), Return on Equity (ROE), and company value, multiple regression analysis was used. The results show that ROA has a significant effect on company value, while ROE does not show a significant influence. These findings emphasize the importance of the role of banking management in optimizing ROA to increase the company's value in the eyes of investors.

The The Effect of Profitablity, Capital Intensity, Form Size, and Corporate social Responsibility (CSR) on Tax Aggressiveness Fatimah, Fatimah; Azizah, Atiyatul Nur Afriayani; Komara, Acep
Interdisciplinary Social Studies Vol. 4 No. 3 (2025): Regular Issue: April-June 2025
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v4i3.830

This study aims to re-examine the effect of profitability, capital intensity, firm size, and corporate social responsibility (CSR) on tax aggressiveness. This study was conducted in response to inconsistent findings in previous research and to strengthen the conceptual understanding of the factors influencing aggressive tax reporting behavior. The object of this research is manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Out of 35 companies that met the criteria, 25 were selected as the sample over a three-year observation period, resulting in 75 observational data points. Data were collected through documentation studies by accessing financial reports, annual reports, and sustainability reports available on the official IDX website (www.idx.co.id). The variables examined include profitability, firm size, capital intensity, CSR, and tax aggressiveness. The analytical method used in this research is multiple linear regression, preceded by classical assumption tests and followed by hypothesis testing. The results show that profitability has no significant effect on tax aggressiveness. In contrast, capital intensity and firm size have a significant positive effect on tax aggressiveness, while CSR has a significant negative effect on tax aggressiveness. These findings are expected to serve as a reference for company management and policymakers in designing more transparent and ethical tax management strategies.

Analysis of Financial Performance and Company Value of Conventional Banks and Islamic Banks Andi Niryanto, Muchamad; Ramadhan, Rizky; Komara, Acep
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2147

The purpose of this research is to study the difference in financial performance and its impact on firm value between conventional and Islamic banks in Indonesia from 2019 to 2023. With a quantitative approach and descriptive-comparative method, this study investigates various financial performance variables, including capital adequacy ratio (CAR), non-performing debt ratio (NPL), debt-to-deposit ratio (LDR), return on assets (ROA), NIM ratio, and good corporate governance (GCG), and their relationship with firm value, as measured by book price to value (PBV). This data was collected from official publications of the Financial Services Authority (OJK), the Indonesia Stock Exchange (IDX), and bank annual reports.The results showed that in conventional banks, LDR and GCG variables have a significant influence on PBV, while other variables do not have a significant influence. In Islamic banks, on the contrary, ROA and LDR are proven to have a significant influence on PBV, while CAR, NPL, NIM, and GCG have no significant influence. The results suggest that different banking systems have different value determinant structures. Conventional banks focus more on liquidity and governance, while Islamic banks focus more on profitability and efficiency of funds distribution. These results suggest that investors consider various elements in assessing a bank's prospects and valuation, depending on its operational system.

The Effect of Transformational Leadership on Organizational Performance Through Organizational Culture as Mediation Jannah, Miftahul; Rahmawati, Sri; Komara, Acep; Belo, Joao
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2155

The service sector in Indonesia faces various operational challenges, including digitalisation, shifting customer needs, and increasingly intense competition. These challenges also open up the potential for abuse of authority, which can negatively impact organisational performance. This study aims to analyse the influence of transformational leadership on organisational performance, with organisational culture as a mediating variable. The object of the study is service companies in Indonesia, with a total of 216 respondents working in the fields of accounting or strategic financial management. This quantitative study was analysed using SPSS version 25. The findings indicate that transformational leadership has a positive and significant effect on organisational performance, yet it does not have a significant impact on organisational culture. Meanwhile, organisational culture has a positive and significant effect on organisational performance. However, organisational culture was not statistically proven to mediate the relationship between transformational leadership and organisational performance.

Title

Found 38 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 38 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 38 Documents
Search