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All Journal Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis Sumatra Journal of Disaster, Geography and Geography Education Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Economac: Jurnal Ilmiah Ilmu Ekonomi Journal of Case Reports in Dental Medicine Jurnal Inovasi Pendidikan Ekonomi Jurnal Informatika Ekonomi Bisnis Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Operations Management and Information System Studies Jurnal Ekonomika Dan Bisnis Journal of Community Service Jurnal Akuntansi Syariah (JAkSya) e-Jurnal Apresiasi Ekonomi Financial Management Studies Jurnal Salingka Nagari Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Akuntansi Syariah (JAkSya)
Abel Tasman
Universitas Negeri Padang
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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The Effect of Financial Ratios, Corporate Governance, and Macroeconomics on Financial Distress in Tourism Industry Service Companies Listed on the Indonesia Stock Exchange Mulia Putri, Cika; Tasman, Abel
Financial Management Studies Vol. 4 No. 1 (2024): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v4i1.172

Abstract

This study aims to analyze the effect of (1) profitability on financial distress, (2) liquidity on financial distress, (3) leverage on financial distress, (4) gender diversity on financial distress, (5) institutional ownership on financial distress, (6) ) inflation on financial distress, (7) interest rates on the financial distress of tourism industry service companies listed on the Indonesia Stock Exchange before and during the Covid-19 Pandemic. While the sample in this study was determined using the purposive sampling method, namely tourism industry service companies with data prior to the Covid-19 Pandemic for six consecutive years from 2014-2019 so that a total sample of 18 companies was obtained with 108 observational data and data during the Covid Pandemic. -19 for two consecutive years from 2020-2021 so that a total sample of 18 companies was obtained with 144 observational data. The analytical method used is the logistic regression method using the IBM SPSS Statistics 25 program. The results of this study concluded before the Covid-19 Pandemic that (1) profitability as measured by ROE had a significant negative effect on financial distress, (2) liquidity as measured by CR was negative and did not have a significant effect on financial distress, (3) leverage as measured with DER having a significant negative effect on financial distress, (4) gender diversity is negative and has no significant effect on financial distress, (5) institutional ownership is positive and has no significant effect on financial distress, (6) inflation is negative and has no significant effect on financial distress, (7) positive interest rates and no significant effect on financial distress. While the results of research during the Covid-19 Pandemic concluded that (1) profitability as measured by ROE had a significant negative effect on financial distress, (2) liquidity as measured by CR had a significant negative effect on financial distress, (3) leverage as measured by DER negative and has no significant effect on financial distress, (4) gender diversity has a positive and no significant effect on financial distress, (5) institutional ownership has a significant positive effect on financial distress, (6) inflation has a significant negative effect on financial distress, (7) ethnicity positive interest and no significant effect on financial distress.
CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY: ANEXAMINATION IN ENERGY AND MINING COMPANIES Elfira, Gita; Tasman, Abel
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13156

Abstract

This study aims to examine the effect of Corporate Governance, proxied by women on board, board activity, and sustainability committee, on Corporate Social Responsibility (CSR). The population consists of 86 energy and mining companies listed on the Indonesia Stock Exchange from 2019-2022. The sample was selected using purposive sampling, resulting in 18 companies with 72 observations. Secondary data was obtained from the Indonesia Stock Exchange website (www.idx.co.id) and the websites of the sampled companies. Data analysis was conducted using panel data regression with Eviews12 software. The results show that women on board, and board activity have a positive but insignificant effect on CSR, while the sustainability committee has a positive and significant effect on CSR. 
Management of Severe Spreading Odontogenic Infection in Third Trimester of Pregnancy: A Case Report Ariestiana, Yossi Y.; Sylvyana, Melita; Tasman, Abel
Journal of Case Reports in Dental Medicine Vol 2, No 3 (2020)
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jcrdm.v2i3.136

Abstract

Objective: Odontogenic infections are the most prevalent disease worldwide that presenting initially as localized and could spread causing facial cellulitis and if not treated will develop into more serious facial spaces infections. Infections are common in pregnancy due to hormonal changes and altered immunological activity aggravating response to dental infection resulting in serious life threatening condition to the mother and to the foetus. The present paper reviews the emergency treatment in the third semester of pregnancy patient with spreading odontogenic infections.Method: A case report of 23-year old female with 28 weeks gestation admitted with toothache, right submandibular swelling, and severe trismus consistent with spreading of odontogenic infection into mandibular space. Her treatment included emergent incision and drainage of associated space, extraction of the offending teeth, and intravenous antibiotic coverage was explained. Mother and foetus were also assessed by the Obstetric and Gynaecology Unit.Result: Severe infection was successfully resolved. The patient condition improved and proceeded to a normal delivery with a healthy child.Conclusion: A third semester pregnancy patient with severe spreading odontogenic infection need a holistic and accurate emergency treatment by considering the foetal and maternal health and safety while following well established clinical guidelines in managing odontogenic infection
Governance, Capital Structure, and Company Performance of Property and Real Estate Companies Tasman, Abel; Oktari, Indria; Lukman, Syukri
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 2 (2025): Maret - April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i2.2734

Abstract

This research examines the influence of board size, audit committee, female directorship, and capital structure on company performance for property and real estate sector companies listed on the Indonesia Stock Exchange. Meanwhile, the sample in this research was determined using a purposive sampling method, namely property and real estate sector companies for five consecutive years from 2019-2023, resulting in a total sample of 44 companies with 220 observation data. The data analysis method uses panel data regression. The research results show that board size has a significant positive effect on company performance. The audit committee has an insignificant negative impact on company performance. Female direct rosehip has a significant positive effect on company performance. Capital structure has an insignificant negative impact on company performance. Simultaneously the variables of board size, audit committee, female directorship, and capital structure have a significant effect on company performance.
FAMILY CEO AND DEBT POLICY OF FAMILY FIRMS IN INDONESIA: THE MODERATING ROLE OF OWNERSHIP Zahra Latifah Hanum; Abel Tasman
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15184

Abstract

This study investigated the influence of Family CEOs on long-term debt policy in Indonesian family firms, considering the moderating role of family ownership. Employing a quantitative approach, panel data from 62 family firms listed on the Indonesia Stock Exchange over the 2019–2023 period were analyzed using panel and moderated regression analyses. Results indicated that a Family CEO had a significant positive effect on the proportion of long-term debt, reflecting a long-term strategic orientation aimed at sustaining family control and business continuity. However, family ownership did not significantly moderate this relationship, suggesting that leadership traits influenced debt decisions more than ownership concentration. The findings contribute to the corporate governance and Socioemotional Wealth (SEW) literature by emphasizing the role of family leadership over ownership structure. Limitations of the study include its focus on publicly listed firms, which may limit generalizability to private family businesses. The study offers practical insights for family business stakeholders in designing funding strategies that align with long-term sustainability goals. Keywords: Family CEO, Family Ownership, Debt Policy, Family Business, Corporate Governance
Financial Literacy, Financial Technology, and Business Performance: Does Financial Inclusion Mediate? Asgara, Yelli Fitri; Tasman, Abel
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1125

Abstract

This study aims to examine the influence of Financial Inclusion in mediating the impact of Financial Literacy and Financial Technology on the Business Performance of Micro, Small, and Medium Enterprises (MSMEs) in Padang City. This study uses a quantitative research method with a non-probability sampling technique. The study was conducted by distributing questionnaires to 115 respondents who were micro, small, and medium enterprises in Padang City. Data processing was carried out using Smart PLS (Partial Least Squares) software. The results of the study indicate that, Financial Literacy has a positive and significant effect on Business Performance of MSMEs in Padang City Financial Technology has a negative but insignificant effect on Business Performance of MSMEs in Padang City Financial Inclusion has a positive and significant effect on Business Performance of MSMEs in Padang City Financial Literacy has a positive effect on Financial Inclusion of MSMEs in Padang City. Financial Technology positively and significantly affects Financial Inclusion. Financial Inclusion does not mediate the effect of Financial Literacy on Business Performance of MSMEs in Padang City. Financial Inclusion mediates the influence of Financial Technology on the Business Performance of MSMEs in Padang City.
Reducing the Danger of Landslides by Increasing Land Conservation and Fertility Efforts in Balai Gadang Village, Koto Tangah District, Padang City: Mengurangi Bahaya Longsor Dengan Meningkatkan Usaha Konservasi Dan Kesuburan Lahan Di Kelurahan Balai Gadang, Kecamatan Koto Tangah, Kota Padang Wilis, Ratna; Edial, Helfia; Yulfa, Arie; Tasman, Abel
Sumatra Journal of Disaster, Geography and Geography Education Vol. 9 No. 1 (2025): Sumatra Journal of Disaster, Geography and Geography Education (June Edition)
Publisher : Sumatra Journal of Disaster, Geography and Geography Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sjdgge.v9i1.564

Abstract

The large volume of erosion that will result will cause the loss of the top soil layer and a decrease in soil nutrients. For this reason, soil conservation efforts are needed to ensure that the soil is not dispersed, regulate the force of movement and the amount of surface flow so that soil uplift does not occur. This research includes qualitative research where to get data you have to go into the field by discussing with the community. The approach method offered in solving partner problems is as follows: 1) Direct discussions with the people of Balai Gadang Subdistrict whose area is prone to landslides, 2) Training on the use of fruit waste for eco-enzymes and decomposers, as well as vegetative conservation on existing land. The results of this third year of service include: (1) discussions with farmers regarding the manufacture of decomposers and eco enzymes (2) Survey activities to increase agricultural and livestock activities, (3) Conducting training and practice in making decomposers from rice washing water (4) ) Practice of making Eco-enzyme from fruit peel waste, (5) Refresher discussions on farmer group organizations, (6) Practicum with students to check agricultural land fertility, (7) Survey at the new Landslide location for vegetative conservation activities with black bamboo plants, banana, sugar palm, areca nut, vetiver and others
An Analysis of Investment Decisions among Gen Z: Examining the Influence of Risk Perception, Religiosity, and Overconfidence Tasman, Abel; Lukman, Syukri; Husni, Tafdil; Rahim, Rida; Alfarisi, Mohamad Fany
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 3 (2024): Mei - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1645

Abstract

The purpose of this research is to analyze the factors that influence the investment decisions of Generation Z in Padang City. Specifically, the study aims to investigate the impact of risk perception, religiosity, and overconfidence on investment decisions. The research method used is causative research, with a sample of 96 respondents from Padang City, who were selected using a purposive sampling method. The data was collected using a questionnaire and analyzed using multiple regression analysis with SPSS. The results of the study indicate that risk perception has a significant positive effect on investment decisions among Generation Z in Padang City. However, the study found no significant positive effect of religiosity or overconfidence on investment decisions
PKM Kelompok Usaha Makanan Untuk Penyusunan Laporan Keuangan Variabel Costing Di Nagari Lubuk Basung, Kecamatan Lubukbasung, Kabupaten Agam Halmawati, Halmawati; Tasman, Abel; Yanuarta, Ramel
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 21, No 3 (2021): Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.01800

Abstract

Permasalahan yang dihadapi mitra UKM Lumpur Pakis dan Poklasar Kampina Delight yaitu pengajin kerupuk ubi dan makanan olahan dari ikan laut adalah masih kurangnya pengetahuan dalam hal penyusunan Harga Pokok Produk dimana biaya yang dikeluarkan dalam proses produksi namun tidak dimasukan dalam penghitungan biaya produk terutama terkait dengan Biaya Tenaga Kerja dan Biaya Overhead. Disamping itu UMKM ini juga belum memahami tentang pentingnya penyusunan laporan keuangan, sehingga kinerja dari bisnis mereka tidak kelihatan. Disamping masalah tersebut diatas umkm juga belum memiliki kemampuan dalam pengelolaan keuangan dan modal kerja usaha sehingga sering usaha mereka terhenti ditenggah jalan karena kehabisan modal kerja. Masalah lain yang cukup signifikan dalam bisnis yaitu masih lemahnya system pemasaran produk atau packaging yang sesuai selera pasar masa kini. Kegiatan PKM yaitu penyusunan harga pokok produk dengan konsep variable costing, pengelolaan keuangan, dan pemasaran.  Hal ini penting diberikan karena konsep ini bisa menjadi indicator dalam mengetahui performance usaha bisnis. Hal ini disebabkan karena konsep variable costing mampu mengukur secara lebih akurat aktifitas sesungguhnya usaha dengan melihat cost product dari biaya yang bersifat variable saja yang notabene merupakan biaya yang bisa dikendalikan pengeluarannya dalam berproduksi serta bagaimana mengelola modal keja yang baik serta pengemasan produk yang lebih modern.
Pendamping Pengelolaan Indrustri Kecil dan Menengah Kabupaten Pesisir Selatan untuk Mewujudkan IKM Pessel yang Tangguh dan Berdaya Saing Helmayunita, Nayang; Serly, Vanica; Zulvia, Yolandafitri; Cheisviyanny, Charoline; Tasman, Abel
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 23, No 2 (2023): Suluah Bendang: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.03270

Abstract

Pemerintah daerah Kabupaten Pesisir Selatan (Pessel) mulai berbenah diri meningkatkan industri kecil  yang akan menopang sektor pariwisata Daerah. Namun dalam perkembangannya, Industri Kecil Dan Menengah (IKM) ini mengalami hambatan. Permasalahan paling utama yang dihadapi oleh pelaku industri kecil dan menengah ini antara lain, masih sulit bagi pelaku IKM untuk dapat mengembangkan usaha mereka, kurangnya kesadaran pelaku IKM terkait pentingnya pengelolaan keuangan secara benar.Salah satu bidang IKM di Pesisir Selatan yang masih perlu perhatian khusus adalah dalam bidang kuliner. Pengelolaan produk kuliner perlu ditingkatkan untuk menciptakan daya saing. Pesisir Selatan adalah salah satu daerah penghasil ikan Teri dan lokan. Namun, pengolaaan kedua produk ini masih dilakukan secara tradisional dengan ketahanan produk hanya untuk beberapa hari saja, sehingga daya jual untuk produk yang dihasilkan pun masih cukup rendah. Hal ini menyebabkan pangsa pasar untuk produk makanan ini pun masih sangat terbatas.IKM kabupaten Pesisir Selatan juga menghadapi permasalahan pada penetapan harga produk. Harga jual yang ditetapkan oleh hanya berdasarkan harga pasar saja. Pelaku usaha tidak mempertimbangkan dengan baik mengenai biaya produksi yang dikeluarkan. Masalah yang dihadapi oleh pelaku usaha adalah mereka tidak tahu bagaimana perhitungan harga pokok produksi yang benar, sehingga dalam menentukan harga jual hanya berdasarkan pada harga pasar tanpa mengetahui harga pokok produksi. Tentunya kondisi tersebut bisa berakibat fatal karena dapat menyebabkan kerugian bagi pelaku usaha. Lebih lanjut, harga pokok produksi adalah unsur dalam menyusun laporan keuangan usaha mitra. Syarat laporan keuangan kadang menjadi penghalang bagi pelaku IKM dalam memperoleh modal kepada pihak ketiga, seperti Bank.Kegiatan pengabdian kepada masyarakat yang dilakukan untuk membantu menyelesaikan masalah di IKM adalah dengan memberikan pendampingan mitra. Pendampingan yang dilakukan adalah  dengan mendampingi pengelolaan produk bagi IKM yang bergerak dalam bidang kuliner ikan teri dan lokan. Pelaku industri kecil dan menengah akan dibekali dengan pengetahun mengenai cara menentukan harga pokok produksi barang yang dihasilkan. Ini bertujan agar mitra dapat menentukan harga harga jual yang diberikan dapat ditentukan dengan benar. Lebih lanjut, pendampingan mengarah pada melatih pelaku industri dalam menyusun laporan keuangan. Dengan adanya penyusunan laporan keuangan yang benar sesuai aturan akan memudahkan pelaku IKM dalam melaporkan pajak, dalam pengajuan bantuan kredit kepada bank, serta manfaat lainnya.
Co-Authors Alfarisi, Mohamad Fany Arief Maulana Ariestiana, Yossi Y. Asgara, Yelli Fitri Aulia Agusatria Charoline Cheisviyanny Dewi Mutia Dini Novalia Dwi Fitrian Armazura Efendi, Deny Ari Elfira, Gita Elvi Rahmi Erni Masdupi Erni Putri Ayu Fahmy, Rahmi Fajri Adrianto Faradila Suyanto Hafiz Rahman Halmawati, Halmawati Helfia Edial Hendri Andi Mesta Husnil Khatimah I Gusti Bagus Wiksuana Indrayeni, Wiwik Indriana Rezkia Putri Joni Saputra Ma'ruf Ma'ruf Marwan Marwan Masyhuri Hamidi, Masyhuri Maylani Wulandari Megawati Megawati Megi Megi Hedian Nura Melita Sylvyana, Melita Meylandariska Mohamad Fany Alfarisi MUHARJA, FAJRI Mulia Putri, Cika Muthia Roza Linda, Muthia Roza Nadya Alessya Nayang Helmayunita Nurzahra Suardi Oktari, Indria Oktia Gusti Putri Ayu Gustia Ningrum Putri Utami Putria D Sari Rahmiati Ramadhanti, Fauziah Ratna Wilis Rezki Farino Zen Rida Rahim Rina ASnita Rina ASnita Rose Rahmidani Rosyeni Rasyid Serly, Vanica Shelly Indriastuty Simanjorang, R. Mahdalena Sinta Devita Surya Herleni Susi Evanita syafrina syafrina Syamwil, Syamwil Syukri Lukman Tafdil Husni Timuria, Ika Putriana Tri Kurniawati Tri Kurniawati, Tri Tri Nova Ningsih Yanuarta RE, Ramel Yola Amanda Yola Yolanda Yolandafitri Zulvia Yudi Suci Mulia Yudi Suci Mulia Yuki Fitria Yulfa, Arie Yunia Safitri Zahra Latifah Hanum