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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) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi e-Jurnal Apresiasi Ekonomi Financial Management Studies JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi 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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Economic Empowerment of Tourism Conscious Housewives Through Social Media Marketing and Product Packaging Design : Pemberdayaan Ekonomi Ibu Rumah Sadar Wisata Melalui Pemasaran Sosial Media dan Desain Pengemasan Produk Khatimah, Husnil; Abel Tasman; Wiwik Indrayeni
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 6 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i6.16032

Abstract

The Community Partnership Program aims to provide education and assist partners in solving priority problems by using strategic aspects of marketing, finance and product design in the form of a simple and easy to run business model that includes aspects of main partners, main activities and value propositions. The partner for this PKM activity is the Tourism Awareness Women's Group in the East Timbulan Painan tourist area in IV Jurai District, South Coast. In PKM activities, partners will collaborate and be involved in the training provided in the form of creating a business website, assisting in creating promotional content on social media, discussing variations and packaging of business products, as well as how to collaborate with outside parties, managing business finances so that partners are able to increase income. in terms of production and marketing. This PKM is expected to be able to contribute to the community, especially to POKDARWIS women independently and sustainably in accordance with government programs to improve the community's economy in local tourist destinations. The specific targets for this activity are: 1) Increase in partner turnover; 2) Increasing competitiveness (HR, raw materials, production processes, products, marketing; 3) Increasing the quality of partner/SME management (level of IT use, completeness of standard management procedures; 4) Product packaging design, social media content; 5) Increased understanding and skills of partners. The approach methods offered to solve partner problems are 1) Providing training on creating business websites that are used to market pastries and traditional food business products; 2) Increasing knowledge insight through assistance in creating product content that will be promoted through social media; 3) Provide packaging design training for pastries and traditional food businesses with certain characteristics; 4) increase the broadest knowledge of partners regarding business cooperation so that business capital does not rely on personal sources.
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. 
Family Ownership, Family Control, and The Level of Com-pany Debt (Study on Family Business Listed on the Indone-sia Stock Exchange) Putri Ayu Gustia Ningrum; Abel Tasman
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6172

Abstract

Family firms have a significant contribution to the Indonesian economy, but their financial decisions, especially regarding the use of debt, often show results that are inconsistent with existing theories. This study aims to analyze the effect of family ownership and family control on the debt level of family firms listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. This study employs a quantitative approach, utilizing a panel data regression method. The sample consists of 81 family firms selected based on certain criteria, and data obtained from annual reports published on the IDX. The dependent variable is the level of company debt, as measured by the Debt-to-Equity Ratio (DER), while the independent variables are family ownership and family control. The control variables used are company size and company age. The results show that family ownership has a positive and significant effect on DER, while family control has a negative and significant effect on DER, indicating that companies with strong family ownership and control tend to avoid the use of high debt. These findings support agency theory, which states that family involvement in the ownership and supervision of the company can reduce agency conflicts and financial risks. This study puts pressure on family firms to pay attention to ownership structure and governance in making financing decisions.
Family Ownership and Leverage of Family-Owned Business in Indonesia: The Role of Family Control as Mediation Nurul Husna; Abel Tasman
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.775

Abstract

This research investigates the direct and indirect effects of family ownership on leverage, with family control acting as a mediating variable in Indonesian family-owned businesses. The primary dataset is sourced from the annual financial reports of family-owned firms listed on the Indonesia Stock Exchange (IDX). The sample consists of 73 family-controlled publicly listed companies, selected through purposive sampling based on specific selection criteria. A quantitative approach is adopted in this study, employing panel data regression analysis using E-Views 13 software. Family ownership serves as the independent variable, leverage as the dependent variable, while family control is introduced as the mediating variable; several control variables, such as asset tangibility, firm size, profitability, net trade credit, financial expenses, and retained earnings, are also considered. The analysis reveals that family ownership does not have a statistically significant direct effect on leverage. Nevertheless, when family control is incorporated as a mediator, family ownership exhibits a significant negative influence on leverage. The Sobel test further confirms that family control fully mediates the relationship between family ownership and leverage.
Pengaruh Capital Structure dan Innovation terhadap Financial Performance Perusahaan Energi: Peran Moderasi Taxation Tamara Damon; Abel Tasman
Jurnal Salingka Nagari Vol. 5 No. 1 (2026): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v5i1.389

Abstract

This study aims to analyze the effect of (1) capital structure on financial performance, (2) innovation on financial performance, and (3) taxation on moderating the influence of capital structure on the financial performance of energy sector companies that are listed on the Indonesian Stock Exchange.  Meanwhile, the sample in this study was determined using a purposive sampling method, namely, energy sector companies for five consecutive years from 2017 to 2021, so that a total sample of 27 companies was obtained with 135 observations. The analytical method used is moderated regression analysis, conducted in IBM SPSS Statistics 25.  The result of this study concludes that: (1) the capital structure with DAR and DER proxy has a negative and significant effect on financial performance, (2) Innovation has a positive and significant effect on financial performance, (3) taxation cannot moderate the effect of capital structure with DAR as a proxy on the financial performance, (4) taxation can moderate the effect of capital structure with DER as proxy on financial performance.
Family Involvement And Innovation in Family Business in Indonesia: The Moderating Role of Family Member Composition Muhammad Arief; Abel Tasman
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.535

Abstract

In Indonesia, family businesses contribute approximately 25% to Gross Domestic Product (GDP) and operate across various economic sectors, from small and medium enterprises to public companies listed on the Indonesia Stock Exchange. Family firms play a significant role in the Indonesian economy, yet their innovation activities often face challenges related to family control and risk aversion. This study examines the effect of family involvement on firm innovation and the moderating role of family composition. Using panel data from 25 family firms listed on the Indonesia Stock Exchange during 2020–2024, this study analyzes 125 firm-year observations. Family involvement is measured by family ownership, while innovation is represented by R&D intensity. Family composition is classified into controlling owner structures, sibling partnerships, and cousin consortia. Panel data regression and Moderated Regression Analysis (MRA) are used. The results indicate that family involvement negatively and significantly affects firm innovation. However, family composition does not significantly moderate this relationship. These findings support the Socioemotional Wealth perspective, which suggests that family owners tend to prioritize preserving control and socioemotional wealth over investing in innovation.
The Influence of Financial Self-Efficacy and Financial Well-Being on Gen-Z in Padang City: The Role of Financial Behavior as a Mediator Putra Pernando; Abel Tasman
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.537

Abstract

This study aims to analyze the effect of financial self-efficacy on financial well-being with financial behavior as a mediating variable in Generation Z who have worked in Padang City. This study is motivated by the still low level of financial well-being of Generation Z, which is influenced by low confidence in managing finances and suboptimal financial behavior. The study used a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The research sample consisted of 200 respondents selected using a purposive sampling technique. The results showed that financial self-efficacy had a positive and significant effect on financial behavior and financial well-being. In addition, financial behavior also had a positive and significant effect on financial well-being. The results of the mediation test proved that financial behavior was able to positively and significantly mediate the effect of financial self-efficacy on financial well-being. These findings indicate that improving the financial well-being of Generation Z is not only influenced by individual confidence in managing finances but also by the ability to apply good financial behavior in everyday life.
Fintech Adoption And Financial Well-Being Among Gen Z: The Mediating Role Of Financial Knowledge And Financial Behavior Anata Junimarc Pakpahan; Abel Tasman
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.642

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fintech adoption terhadap financial wellbeing, dengan financial knowledge dan financial behavior sebagai variabel mediasi pada Generasi Z yang telah bekerja di Kota Padang. Penelitian ini dilatarbelakangi oleh masih rentannya financial wellbeing Generasi Z akibat kemudahan akses pembiayaan digital yang tidak diimbangi oleh financial knowledge dan financial behavior yang memadai. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Square Structural Equation Modeling (PLS SEM) terhadap 200 responden yang dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa fintech adoption tidak berpengaruh signifikan secara langsung terhadap financial wellbeing, namun berpengaruh positif signifikan terhadap financial knowledge dan berpengaruh negatif signifikan terhadap financial behavior. Selain itu, financial knowledge dan financial behavior terbukti berpengaruh positif signifikan terhadap financial wellbeing. Hasil uji mediasi membuktikan bahwa financial knowledge dan financial behavior memediasi hubungan antara fintech adoption dan financial wellbeing. Temuan ini memberikan implikasi bahwa pencapaian financial wellbeing pada Generasi Z tidak hanya ditentukan oleh tingkat fintech adoption, melainkan sangat bergantung pada penguatan financial knowledge serta penerapan financial behavior yang tepat.
Co-Authors Alfarisi, Mohamad Fany Anata Junimarc Pakpahan 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 Muhammad Arief MUHARJA, FAJRI Mulia Putri, Cika Muthia Roza Linda, Muthia Roza Nadya Alessya Nayang Helmayunita Nurul Husna Nurzahra Suardi Oktari, Indria Oktia Gusti Putra Pernando 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 Tamara Damon 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