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PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Mukhlizul Hamdi; Putri Ayu; Kasman Karimi
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to examine the board of directors, management ownership, independent board of commissioners and company size on company performance. The population of this study are basic and chemical industrial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2016 to 2020. The sample in this study used the purposive sampling method, so that only 23 companies from 78 companies could be sampled. The results of the study prove that only managerial ownership and company size have a significant effect on company performance, while independent boards of directors and commissioners have no significant influence on company performance. The implication of this research is to prove that management ownership and firm size have an effect on company performance.

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP KINERJA PERUSAHAAN Ayu Yulia Sari; Mukhlizul Hamdi; Kasman Karimi
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study uses the variable mechanism of good corporate governance (Independent Commissioner, Board of Directors and Audit Committee) and environmental performance on company performance. Sample 16 Companies The consumer goods industry sector registered on the 2016-2020 IDX using the purposive sampling method and using secondary data. To prove the hypothesis used in this study, quantitative analysis methods are used. Data testing is carried out using SPSS 16.0. In this method the data processing stage is carried out with the stages of statistical testing. The results of hypothesis testing, only independent commissioners have a significant effect on company performance while the board of directors, audit committees and environmental performance have no effect on company performance.

Analisis Pengaruh Pertumbuhan Ekonomi, Jumlah Industri, Penanaman Modal Asing Dan Kemiskinan Terhadap Emisi Co2 Di Indonesia Kasman Karimi; Fiza Zainur Putri; Mukhlizul Hamdi; Bakaruddin Bakaruddin; Norra Isnasia Rahayu
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4302

CO2 emission is a serious problem that has a direct impact on the environment. Therefore, this paper aims to examine the short-term and long-term effects on the variables of economic growth (GDP), number of industries (JI), foreign investment (FDI) and poverty (KM) on CO2 emissions in Indonesia. This study uses an analysis of the Error Correction Model (ECM) method in the period 1995 to 2019. The empirical results show that the GDP, JI and FDI variables have a significant effect on CO2 emissions while the KM variable has no significant effect on CO2 emissions in both the short and long term in 1995-2019 in Indonesia.

Analysis of Transformational Leadership Dimensional in Improving Knowledge Management of Village Official in Sungai Penuh City Ferry Siswadhi; Gampo Haryono; Kasman Karimi
Ilomata International Journal of Management Vol 4 No 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i2.704

A leader is said to be transformational when he can inspire his subordinates to accept the vision of the organization as his own while trying to improve the values of his organization. In the organization, the role of the leader is very big for the achievement of the goals of the organization. This study aims to analyze the Dimensions of Transformational Leadership in Improving Knowledge Management of Village Official in Sungai Penuh City. This research was conducted in Sungai Penuh City with village officials as research subjects. Details of 69 villages in Sungai Penuh City with case studies located in 3 sub-districts, namely Kumun Debai District, Pondok Tinggi District, and Sungai Bungkal District. So from 3 sub-districts with 21 villages, the number of respondents in this study was 124 village officials. Sources of data were obtained from interviews (interviews) and a list of questions (questionnaires). This research uses Structural Equation Models (SEM) data analysis and uses AMOS as an analytical tool. The results showed that the large influence of the dimensions of Transformational leadership which consisted of four consisting of Idealized influence, Individualized consideration, Inspirational motivation, and Intellectual stimulation had an effect of 44.7% on Transformational leadership in Village Official in Sungai Penuh City. Transformational leadership has an effect of 13.3% on the knowledge management of village officials in Sungai Penuh City.

Analysis of Transformational Leadership Dimensional in Improving Knowledge Management of Village Official in Sungai Penuh City Ferry Siswadhi; Gampo Haryono; Kasman Karimi
Ilomata International Journal of Management Vol 4 No 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i2.704

A leader is said to be transformational when he can inspire his subordinates to accept the vision of the organization as his own while trying to improve the values of his organization. In the organization, the role of the leader is very big for the achievement of the goals of the organization. This study aims to analyze the Dimensions of Transformational Leadership in Improving Knowledge Management of Village Official in Sungai Penuh City. This research was conducted in Sungai Penuh City with village officials as research subjects. Details of 69 villages in Sungai Penuh City with case studies located in 3 sub-districts, namely Kumun Debai District, Pondok Tinggi District, and Sungai Bungkal District. So from 3 sub-districts with 21 villages, the number of respondents in this study was 124 village officials. Sources of data were obtained from interviews (interviews) and a list of questions (questionnaires). This research uses Structural Equation Models (SEM) data analysis and uses AMOS as an analytical tool. The results showed that the large influence of the dimensions of Transformational leadership which consisted of four consisting of Idealized influence, Individualized consideration, Inspirational motivation, and Intellectual stimulation had an effect of 44.7% on Transformational leadership in Village Official in Sungai Penuh City. Transformational leadership has an effect of 13.3% on the knowledge management of village officials in Sungai Penuh City.

PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Popi Fauziati; Mukhlizul Hamdi; Kasman Karimi; Novia Rahmawati; Nailal Husna
JURNAL LENTERA AKUNTANSI Vol 8, No 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.854

This study aims to determine the effect of financial stability, external pressure, financial targets, nature of industry, and rationalization on fraudulent financial statements. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) and this sample consisted of 47 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is logistic regression using SPSS version 25. The results of the determination test show that the independent variables have a dependent effect of 36%. The results of hypothesis testing show that financial stability has an effect on fraudulent financial reporting and external pressure, financial targets, and rationalization have a positive effect on firm value. Meanwhile, the nature of industry has no significant effect on fraudulent financial statements.Key words: Financial Stability, External Pressure, Financial Targets, Nature Of Industry, Rationalization, Fraudulent Financial Statements

Pengaruh Penanaman Modal Asing, Indeks Persepsi Korupsi, Kemiskinan, Pengangguran dan Upah Minimum Terhadap Ketimpangan Pendapatan Di Indonesia Kasman Karimi; Pertiwi Mulyani; Neng Murialti; Tibrani Tibrani
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4775

This study aims to analyze the influence directly or indirectly of Foreign Investment, Corruption Perception Index, Poverty, Unemployment and Minimum Wage on Income Inequality in Indonesia. The data used in this study is a secondary type of data sourced from the offices of the Central Statistics Agency, the World Bank Web and Transparency International. The data analysis method used is Multiple Linear Regression data (time series) in Indonesia for 25 years from 1997 to 2021. Based on the results of the analysis, it is known that Foreign Investment, Corruption Perception Index, Poverty, Unemployment, and Minimum Wage have a significant effect on Income Inequality in Indonesia.

DIVERSIFIKASI PRODUK BERBASIS TALAS UNTUK PENINGKATAN EKONOMI DESA TUAPEJAT MENTAWAI, SUMATRA BARAT Solfiyeni Solfiyeni; Mairawita Mairawita; Mildawati Mildawati; Vera Pertiwi; Adli Fadhlan; Muhammad Azli Ritonga; Hendra Kusuma; Anggun Sophia; Kasman Karimi; Vera Pujani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 No. 2 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i2.41699

Desa Tuapejat adalah sebuah desa yang terletak di kepulauan Mentawai dengan hasil budidaya masyarakat salahsatunya adalah talas. Talas merupakan tanaman lokal yang melimpah di wilayah ini, namun pemanfaatannya masih terbatas pada konsumsi tradisional, dan bahkan talas kadang hanya dijadikan sebagai makanan ternak di wilayah tersebut. Untuk meningkatkan nilai perekonomian masyarakat maka telah dilakukan kegiatan pelatihan pengolahan umbi talas menjadi berbagai macam makanan di desa Tuapejat. Kegiatan diikuti oleh peserta mitra dengan latar belakang ibu rumah tangga dan anggota PKK desa Tuapejat. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan masyarakat dalam pengolahan umbi talas, meningkatkan diversifikasi produk olahan umbi talas untuk menciptakan nilai tambah dan untuk meningkatkan pendapatan masyarakat melalui pemasaran produk olahan talas. Program ini melibatkan sosialisasi dan praktik pembuatan berbagai olahan talas, seperti keripik talas dengan aneka rasa, nugget talas, cake talas, bola-bola talas isi cokelat, dodol talas cokelat, dan keripik talas balado. Peserta mitra diajarkan bagaimana pemilihan talas yang baik, cara mengupas, pengolahan dan pengemasan produk yang sudah jadi. Hasil dari kegiatan ini menunjukkan bahwa para peserta, terutama ibu-ibu, mulai memproduksi dan menjual olahan berbasis talas secara kelompok maupun mandiri. Tim selalu memberikan pendampingan terhadap peserta mitra untuk memantau dan memberikan penyuluhan agar peserta mitra dapat meningkatkan produksi dan penjualannya. Kegiatan ini berkontribusi pada peningkatan keterampilan peserta serta membuka peluang usaha baru yang dapat meningkatkan pendapatan keluarga.

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