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All Journal Jurnal Akuakultur Indonesia Jurnal AKSI (Akuntansi dan Sistem Informasi) Accounting and Finance Studies CITAKARYA Jurnal Pengabdian Masyarakat
M. Agus Sudrajat
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Role of Corporate Governance Structures and Financial Performance on Tunneling Phenomenon in Indonesia Moh. Ubaidillah; Ahmad Nur Azis; M. Agus Sudrajat
Accounting and Finance Studies Vol. 2 No. 3 (2022): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs23.4512022

Abstract

Penelitian ini bertujuan untuk mengetahui perdedaan perusahaan melakukan tunneling dan perusahaan tidak melakukan tunneling terhadap struktur corporate governance dan kinerja keuangan. Pengambilan sampel dalama penelitian ini perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Metode analisis data penelitian ini menggunakan analisis regresi logistik dengan alat analisis SPSS. Hasil penelitian menunjukkan bahwa struktur corporate governance dengan variabel single shareholder dan multiple shareholder terhdapat perbedaan signifikan terhadap ternneling dan tidak pengaruh terhadap perusahaan yang tidak melakukan tunneling. independent board, audit commite, managerial ownership, foreign institutional, domestic institutional dan state ownership tidak berpengaruh terhadap perusahaan melakukan tunneling dan tidak. terdapat perbedaan tapi tidak signifikan terhadap perusahaan melakukan tunneling dan tidak melakukan tunneling. Kinerja keuangan dengan variabel ROA, PM, Size dan leverage hasil menunjukkan bahwa tidak terdapat perbedaan terhadap perusahaan melakukan tunneling dan tidak melakukan tunneling.
Sex Reversal of Red Tilapia (Oreochromis sp.) by Larval Immersion using Aromatase Inhibitor Sudrajat, M. Agus; Astutik, I.D.; Arfah, H.
Jurnal Akuakultur Indonesia Vol. 6 No. 1 (2007): Jurnal Akuakultur Indonesia
Publisher : Indonesian Society of Scientific Aquaculture (ISSA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.429 KB) | DOI: 10.19027/jai.6.103-108

Abstract

This study was performed to verify the effect of red Nile tilapia (Oreochromis sp.) larval immersion using aromatase inhibitor (1,3-Diaza-2,4-Cyclopentadience) on percentage of male fish.  Nine-day-old of Nile tilapia larva was immersed in aromatase inhibitor at the dose of 0, 10, 20 and 30 mg/L water for 10 hours.  Number of larva immersed was 100 fish per treatment.  The results of study indicated that immersing of 9-day-old larva for 10 hours was ineffective in producing male fish. The highest male percentage was 59.5% at the dose of 20 mg/L, and statistically similar with other treatments including control.  However, this treatment has possibility to produce hermaphrodite, and had no effect on survival of fish. Keywords: red Nile tilapia, Oreochromis, Aromatase Inhibitor, immersion   ABSTRAK Penelitian ini dilakukan untuk mengetahui efek perendaman ikan nila merah (Oreochromis sp.) menggunakan aromatase inhibitor (1,3-Diaza-2,4-Cyclopentadience) terhadap persentase ikan jantan.  Larva ikan nila umur 9 hari direndam dengan aromatase inhibitor dengan dosis 0, 10, 20 dan 30 mg/L air selama 10 jam.  Jumlah larva yang direndam sebanyak 100 ekor per perlakuan.  Hasil penelitian menunjukkan bahwa perendaman pada fase larva umur 9 hari selama 10 jam terbukti kurang efektif untuk menghasilkan ikan jantan. Persentase jantan tertinggi hanya mencapai 59,5% dengan dosis 20 mg/L aromatase inhibitor dan tidak berbeda nyata dengan perlakuan lainnya termasuk kontrol. Namun perlakuan tersebut berpeluang menghasilkan individu hermaprodit, dan tidak berpengaruh terhadap kelangsungan hidup ikan. Kata kunci: ikan nila merah, Oreochromis, Aromatase Inhibitor, perendaman
State-Owned Enterprise Performance: Characteristics Of Good Female Directors In Indonesia Widiasmara, Anny; Sudrajat, M. Agus
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.836

Abstract

This study empirically examines the influence of female directors’ characteristics, political connections, educational background in economics or business, and education level on the performance of Indonesian State-Owned Enterprises (BUMN). These factors are crucial as they affect strategic quality impacting BUMN performance. Regulation PER-8/MBU/08/2020 encourages increasing female representation on boards. The study measures BUMN performance comprehensively across financial, administrative, and operational dimensions, reflecting their dual role as public servants and state profit generators. Using a quantitative approach, the sample includes all BUMNs with female directors from 2018 to 2023. Data were sourced from IDX, company websites, annual and financial reports, and the Ministry of BUMN’s documentation (PPID). Data analysis employed SPSS version 25. Findings reveal political connections significantly influence BUMN performance, while female directors’ characteristics, education background, and education level show no significant effect, likely due to limited strategic decision-making roles for women. Directors with political ties can offer strategic advantages but require balanced transparency and accountability.The study’s novelty lies in its comprehensive integration of female director traits, political connections, and education with multi-dimensional BUMN performance measures. It also evaluates BUMN’s dual function amid board restructuring policies, providing updated empirical insights on the impact of increasing women on BUMN boards
Pelaksanaan Sosialisasi Good Village Governance dan Penyusun Laporan Penggunaan Dana Desa: Studi Kasus Pembangunan Talud Irigasi Kawasan Sawah Desa Gentong Dwi Haryanto, Sendy; Ayu Ditasari, Rollis; Sudrajat, M. Agus; Eko Prasetyo, Endrik
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 2 No. 02 (2024): Juli
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v2i02.1044

Abstract

Pengabdian ini mengevaluasi implementasi dua inisiatif kunci di Desa Gentong, yaitu sosialisasi Good Village Governance dan pendampingan dalam pelaporan penggunaan dana desa, terutama terkait pembangunan talud irigasi. Metode penelitian menggunakan pendekatan studi kasus dengan menganalisis dokumen serta melakukan wawancara mendalam dengan pihak terkait. Selain itu, pengabdian ini melibatkan penyampaian materi edukatif dan pendampingan aktif kepada masyarakat desa. Solusi yang diusulkan meliputi penerapan praktik langsung dan bimbingan intensif guna memperkuat pemahaman serta keterlibatan masyarakat dalam manajemen dana desa. Harapannya, pengabdian ini tidak hanya meningkatkan transparansi dan efisiensi dalam tata kelola desa, tetapi juga memberikan contoh yang dapat diikuti oleh desa-desa lain dalam upaya mencapai pembangunan yang berkelanjutan dan inklusif di Indonesia.
State-Owned Enterprise Performance: Characteristics Of Good Female Directors In Indonesia Widiasmara, Anny; Sudrajat, M. Agus
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.836

Abstract

This study empirically examines the influence of female directors’ characteristics, political connections, educational background in economics or business, and education level on the performance of Indonesian State-Owned Enterprises (BUMN). These factors are crucial as they affect strategic quality impacting BUMN performance. Regulation PER-8/MBU/08/2020 encourages increasing female representation on boards. The study measures BUMN performance comprehensively across financial, administrative, and operational dimensions, reflecting their dual role as public servants and state profit generators. Using a quantitative approach, the sample includes all BUMNs with female directors from 2018 to 2023. Data were sourced from IDX, company websites, annual and financial reports, and the Ministry of BUMN’s documentation (PPID). Data analysis employed SPSS version 25. Findings reveal political connections significantly influence BUMN performance, while female directors’ characteristics, education background, and education level show no significant effect, likely due to limited strategic decision-making roles for women. Directors with political ties can offer strategic advantages but require balanced transparency and accountability.The study’s novelty lies in its comprehensive integration of female director traits, political connections, and education with multi-dimensional BUMN performance measures. It also evaluates BUMN’s dual function amid board restructuring policies, providing updated empirical insights on the impact of increasing women on BUMN boards
Co-Authors Ahmad Nur Azis Anny Widiasmara Ayu Ditasari, Rollis Dwi Haryanto, Sendy Eko Prasetyo, Endrik H. Arfah I.D. Astutik Moh. Ubaidillah