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All Journal Jurnal Teknologi dan Manajemen Informatika JURNAL EDUCATION AND DEVELOPMENT JURNAL MUTIARA AKUNTANSI REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Enrichment : Journal of Management Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi dan Bisnis (JEB) Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Journal Publicuho
Marselino Wau
Universitas Nias Raya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Social Sciences

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ANALISIS STRATEGIS KEBIJAKAN HILIRISASI MINERAL: Implikasi Ekonomi dan Pengaruhnya terhadap Perekonomian Indonesia Ferdinand Tharorogo Wau; Mario Andrias Kiton; Marselino Wau; Jhon Firman Fau
Journal Publicuho Vol. 7 No. 3 (2024): August - October - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v7i3.481

Abstract

Mineral downstreaming is a strategic policy aimed at increasing the value-added of mineral products and optimizing the utilization of natural resources. This policy aims to reduce the export of raw ore and increase the production of finished goods domestically, which has significant potential to secure national foreign exchange reserves and strengthen Indonesia's competitiveness in the global market. This study aims to analyze the implications and impacts of mineral downstreaming policy on the Indonesian economy. The method used is a literature review with a qualitative descriptive approach. The research findings indicate that by promoting further processing and innovation in technology development, nickel downstreaming not only has positive economic impacts through increased revenues in the non-oil and gas sector and corporate contributions to government revenues but also significantly contributes to environmental sustainability. The development of nickel downstream industries not only creates new job opportunities and reduces unemployment rates but also stimulates growth in related industries and enhances the demand for domestic technology.
The influence of dividend policy on the performance of mining companies: corporate governance as a moderating variable Wau, Marselino
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 1 No. 1 (2021): Article Research May 2021
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v1i1.42

Abstract

The mining industry is an important industry for the central government as a source of funds to finance the country's development. Therefore, the performance of companies in this industry has been being an interest of academics and practitioners. However, less attention has been given to the role of corporate governance in moderating the relationship between dividend policy and performance. with the uniqueness of Indonesia's corporate governance system, this study will enrich the dividend policy and corporate governance literature. This study aims to investigate the corporate governance role in moderating the relationship between dividend policy and performance. Besides, this study also looks at the effect of dividend policy and performance. with a final sample of 21 companies for 3 years, we use the Moderated Regression Analysis (MRA) Before the regression run, we conduct several analyses, such as normality. The means score of each variable Return On Assets, Dividend Payout Ratio, Public Ownership, Company Age, and Company size hows that 4.77%, 32%, 29.6%, 23 years, and Rp. 13,6 T. Testing the first hypothesis in this study shows that the dividend payout ratio is accepted in a positive direction, the second hypothesis is Public Ownership, Company Age, Company Size, is rejected and the third hypothesis is Return On Assets is accepted at 10%. The interaction of dividend policy and corporate governance on performance is explained by agency theory. In practice, companies must implement corporate governance effectively.
Financial Risk, Corporate Governance, And Financial Performance: An Empirical Study On Bank Indonesia Marselino Wau; Jhon Firman Fau; Kristiurman Jaya Mendrofa; Zaitul
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6139

Abstract

This study explores the interplay of financial risk and corporate governance on Bank Indonesia's performance. Data from 19 Exchange-listed Indonesian banks' 2020-2022 reports were analyzed via variable and PLS-SEM methods. Credit risk impact was found minor, while market risk significantly influenced performance. Managerial ownership positively affected, while public ownership had substantial impact. Thus, governance disclosure affects bank performance. Managing market risks and enhancing ownership practices is crucial. Findings suggest revising credit risk assessment for indirect performance betterment. Improving governance and addressing market risk can elevate banking performance. Insights guide the sector in enhancing performance determinants, informed by this study. Keywords: Financial Risk, Corporate Governance, and Financial Performance.
The Impact of AI Transformation and Risks in Financial Services Wau, Marselino; Laia, Firdaus; Wau, Ferdinand Tharorogo; Fau, Jhon Firman
Jurnal Teknologi dan Manajemen Informatika Vol. 10 No. 2 (2024): Desember 2024
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jtmi.v10i2.14122

Abstract

This research presents a novel examination of the dual impacts of digital transformation and AI risks on the quality of financial services, with a particular focus on their interplay and the role of external regulatory factors. Unlike previous studies, this research offers a detailed quantitative analysis while integrating regulatory challenges and financial literacy as critical moderating factors. A survey of 84 respondents, including risk managers, IT managers, and executives from financial institutions, was conducted to analyze the specific effects of digital transformation and AI-related risks. The findings indicate that digital transformation negatively affects service quality, while AI risks positively impact operational efficiency and data analysis accuracy. However, these two variables explain only a small portion of the variance in service quality, suggesting that other factors, such as regulatory frameworks and financial literacy, play a significant role. The study recommends enhancing technological preparedness, implementing AI risk mitigation strategies, and addressing external factors to optimize service quality in the digital era.
Pengaruh Kebijakan Deviden Terhadap Kinerja Perusahaan Pertambangan Studi Empiris Pada Perusahan Manufaktur Di Bursa Efek Indonesia Tahun 2016-2018 Wau, Marselino; Waruwu, Yurmanius
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2157

Abstract

Industri pertambangan merupakan industri penting bagi pemerintah pusat sebagai sumber pendanaan membiayai pembangunan negara, dimana kinerja perusahaan dalam hal ini industri telah menjadi bagian yang sangat penting di bidang akademisi dan praktisi. Perhatian peran tata kelola perusahaan dalam memoderasi hubungan antara kebijakan dividen dan kinerja harus terus ditingkatkan. Penelitian ini akan memperkaya kebijakan dividen dan perusahaan terhadap tata kelola. Penelitian ini bertujuan untuk mengetahui peran tata kelola perusahaan memoderasi hubungan antara kebijakan dividen dengan kinerja. Selain itu, studi ini juga melihat pengaruh kebijakan dividen dengan kinerja. Sampel penelitian ini direncanakan 21 perusahaan selama 3 tahun, diuji dengan menggunakan analisis regresi dimoderasi (MRA). Sebelum di uji dengan regresi kami akan melakukan beberapa analisis, seperti normalitas. Skor rata-rata masing-masing Variabel (ROA, DPR, PO, CA, dan CS). Dilanjutkan dengan menguji hipotesis, sehingga dapat diuji Interaksi kebijakan dividen dan tata kelola perusahaan dengan kinerja perusahaan.
Efektivitas Dana Perimbangan dan Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi di Provinsi Sumatera Barat Wau, Marselino; Mendrofa , Kristiurman Jaya
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3523

Abstract

Kondisi perekonomian Sumatera Barat periode 2011-2018 biasa-biasa saja dan tidak pernah mengalami pertumbuhan ekonomi tertinggi dari semua pemerintah provinsi yang ada di pulau Sumatera.  Tujuan penelitian ini untuk menganalisis pengaruh dana perimbangan dan pendapatan asli daerah terhadap pertumbuhan ekonomi. Jenis penelitian ex post facto dengan objek penelitian adalah Kabupaten/Kota di Provinsi Sumatera Barat. Analisis data menguji hipotesis menggunakan regresi data panel dan regresi variable mediasi. Hasil penelitian mengungkapkan dana perimbangan, pendapatan asli daerah,  berpengaruh positif signifikan terhadap pertumbuhan ekonomi.
Innovative budget implementation approach in South Nias: organizational commitment as moderator Halowo Fau, Samanoi; Wau, Marselino; Waoma, Samalua
Enrichment : Journal of Management Vol. 14 No. 3 (2024): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i3.1933

Abstract

This study aims to determine the effect of budget participation, budget target clarity and budget realization with organizational commitment as a moderating variable in South Nias Regency. The population in this study were 189 people from 63 OPD Departments / Agencies. The sampling technique used was 28 SKPDs selected using cluster sampling. Thus, the total sample was 84 respondents. This type of research is quantitative research. The analytical tool used is the Likert scale. The results of this study indicate that budget participation and budget target clarity significantly affect budget realization in South Nias Regency. Organizational commitment cannot moderate the effect of budget participation and budget goal clarity on budget realization in South Nias Regency. This study uses descriptive statistical and partial least squares analysis with Smart PLS 4.0 software.
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR UNTUK MENILAI KINREJA KEUANGAN PT. UNILEVER TAHUN 2014-2019 Erlina; Lista M. Dachi; Marselino Wau
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 10 No 2 (2025): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v10i2.3813

Abstract

Ruang lingkup penelitian ini adalah studi tentang analisis laporan arus kas sebagai alat ukur untuk menilai kinerja keuangan PT. Unilever tahun 2014-2019. Tujuan penelitian ini adalah untuk mengetahui tingkat kinerja keuangan pada PT. Unilever dengan menganalisis laporan arus kas perusahaan tersebut pada periode tertentu. Metode penelitian yang digunakan adalah analisis rasio arus kas. Hasil yang didapat adalah berdasarkan analisis rasio arus kas pada PT. Unilever menunjukkan bahwa perusahaan tersebut tidak mampu membayar hutang jangka pendek yang jatuh tempo dalam 1 tahun, berdasarkan analisis rasio cakupan arus dana menujukkana bahwa PT. Unilever memiliki laba yang mampu membayar komitmennya, berdasarkan analisis rasio cakupan kas terhadap hutang menunjukkan PT. Unilever memiliki arus kas yang mampu memenuhi hutang lancar, berdasarkan analisis rasio pengeluaran modal menunjukkan PT. Unilever telah mampu membayar pengeluaran modal perusahaan, berdasarkan analisis rasio total huatan menunjukkan bahwa PT. Unilever masih belum mampu membayar hutang perusahaan, berdasarkan analisis rasio kecukupana arus kas memnjukan bahwa PT. Unilever telah mampu memenuhi kewajiban lancar dan hutang lancar perusahaan selama 5 tahun.
Co-Authors Alwinda Manao ERLINA Fau, Jhon Firman Ferdinand Tharorogo Wau Firdaus Laia Kristiurman Jaya Mendrofa Lista M. Dachi Mario Andrias Kiton Purwoko, Agus Samalua Waoma Samanoi Halowo Fau Timotius Duha Yohanes Dakhi Yurmanius Waruwu Zaitul Zaitul