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All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Bisnis dan Pembangunan YUME : Journal of Management Jurnal Akuntansi dan Bisnis Jurnal Riset Akuntansi Politala Jurnal Ekonomi Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Pena Dimas: Jurnal Pengabdian Masyarakat JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Indonesian Journal of Community Empowerment Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Nordiansyah, Muhammad
Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Environmental, Social dan Governance Disclosure Terhadap Profitabilitas Perusahaan Wijaya, Rano; Syaiful Hifni; Saprudin; Isnawati; Nordiansyah, M.
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 13 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v13i1.361

Abstract

Profitability is one of the main objectives in establishing a company, with the end result being increased profits for shareholders. Given the importance of profitability in achieving this goal, research is needed on what factors influence it. Environmental, social, and governance disclosures will be measured for their impact on profitability. Environmental disclosure is measured using the PROPER Rating, social disclosure is assessed based on the Corporate Social Responsibility Disclosure Index (CSRDI), while governance disclosure is proxied through differences in gender, nationality, and size of the board of directors. This study uses a population of companies that are issuers on the Indonesia Stock Exchange during the 2020-2023 period. In addition, purposive sampling will be used as the basis for selecting samples. This study uses path analysis in testing its hypotheses using SPSS as its statistical tool. The results of the study found that Environment (X1), Gender Diversity (X3), National Diversity (X4), and Board Size (X5) all have a significant effect on ROA. Meanwhile, Social Disclosure (X2) does not have a significant effect in this model. Improvements in environmental policies, gender diversity, and national diversity have a positive effect on the company's financial performance. Larger board sizes tend to reduce financial performance, possibly due to increased complexity in decision making
IDENTIFIKASI HUTAN MANGROVE AIR TAWAR SEBAGAI GREEN ASSETS UNTUK INCOME GENERATING DESA YANG BERKELANJUTAN Hudaya, Muhammad; Nor, Wahyudin; Kadir, Kadir; Nordiansyah, Muhammad; Yuliastina, Mellani
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 3, No 2 (2025): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v3i2.26434

Abstract

Village tourism has significant potential to enhance Village Original Revenue (PADes), particularly through the optimization of local assets and community involvement. Tatah Makmur Sub-district possesses natural resources that have not been fully utilized, notably a unique fresh-water mangrove forest. This community service activity aims to explore the tourism potential in the area as an effort to increase PADes. The partners involved are the village government and local communities. A participatory approach based on Participatory Rural Appraisal (PRA) was employed, including tourism potential surveys, green tourism site mapping, focused group discussions (FGDs), and training focused on tourism income potential and the importance of preserving village green assets. The results identified two promising green tourism sites: the fresh-water mangrove forest in Tatah Bangkal Tengah Village and river punting tourism in Pandan Sari Village. Moreover, the pohon rambai tree dominating the mangrove area can be developed into environmentally friendly ventures such as ecotourism and honeybee farming. This activity also contributes to community empowerment through the establishment of tourism awareness groups (Pokdarwis), tourism management training, and promotion of transparent village financial planning. With government support and active community participation, Tatah Makmur is expected to develop into a sustainable tourism destination that improves local welfare
Artificial Intelligence (AI) on Accountant Behavior and Ethical Decision Making: Systematic Review on Behavioral Accounting Research Nordiansyah, Muhammad; Arifuddin, Arifuddin; Mediaty, Mediaty
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.217

Abstract

The advancement of Artificial Intelligence (AI) has significantly transformed accounting practices by automating routine tasks, enhancing anomaly detection, and influencing professional decision-making processes. This transformation is not purely technical; it introduces critical ethical challenges, including algorithmic bias and shifts in professional identity among accountants. This study aims to evaluate the impact of AI on accountants’ behavior, ethical reasoning, and decision-making within the framework of Behavioral Accounting Research (BAR). A combined method of Systematic Literature Review (SLR) and bibliometric analysis was employed, reviewing 47 selected articles from the Scopus database between 2015 and 2025. The findings reveal that AI affects three major dimensions of accountant behavior: cognitive bias due to overreliance on AI recommendations, a decline in professional skepticism, and an identity shift from traditional accounting roles to AI interpreters. Bibliometric analysis identified six key thematic clusters, including AI literacy, accounting education, technology adoption, AI-driven auditing, and ethical implications in digital accounting practice. Keyword co-occurrence visualization further highlights ethics, trust in AI, and algorithmic bias as central topics in current accounting discourse. The main findings indicate that the adoption of AI is shaped by users’ technological readiness, trust in AI systems, and awareness of ethical risks. Furthermore, the study emphasizes the importance of integrating both technological and ethical literacy into accounting education curricula. The implication of this research is the need to develop new theoretical models that combine behavioral ethics with human–AI interaction to ensure responsible and ethically grounded AI adoption in the accounting profession.
Examining the Relationship between ESG Disclosure, Financial Performance, and Company Value Susilowati , Pusvita Indria Mei; Nordiansyah, Muhammad; Amiruddin, Amiruddin; Darmawati, Darmawati
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2453

Abstract

This study aims to examine the relationship between ESG disclosure, financial ratios (profitability, leverage, and Total Asset Turnover/TATO), and firm value as proxied by market capitalization. A quantitative approach was employed using secondary data from 18 industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, resulting in 54 observations. The analysis methods included multiple linear regression, mediation tests based on the Baron & Kenny approach and Sobel test, as well as classical assumption testing. The results indicate that ESG disclosure is not significantly influenced by TATO, profitability, or leverage. However, profitability and ESG disclosure both show a positive and significant effect on firm value. In contrast, TATO and leverage have no significant impact. Moreover, there is no evidence that ESG disclosure mediates the relationship between financial variables and firm value. These findings highlight the importance of ESG disclosure as an independent factor that directly contributes to market value, regardless of traditional financial performance. Therefore, companies are encouraged to proactively enhance the quality of their ESG reporting to build investor trust and strengthen competitive positioning in the market.
Exploring Stunting in South Kalimantan Province Using R Programming-Based Data Visualization Hudaya, Muhammad; Nor, Wahyudin; Yuliastina, Mellani; Nordiansyah, Muhammad
Kesmas Vol. 20, No. 3
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

South Kalimantan Province continues to face the challenge of relatively high stunting prevalence despite being endowed with abundant coal resources that could serve as a source of funding for public health. Therefore, this study aimed to examine differences in stunting prevalence among cities, mining districts, and non-mining districts in South Kalimantan to raise stakeholder awareness of disparities across these regional types. This study was conducted between April and December 2024, using secondary data obtained from the Indonesian Ministry of Health and the South Kalimantan Provincial Government. R programming was used to process the data, generate visualizations, and perform analysis of variance (ANOVA) and Tukey’s honestly significant difference (HSD) tests. Following the significant ANOVA result, Tukey’s HSD test was conducted to identify specific regional pairs that differed significantly following the ANOVA result. The results showed that cities had significantly lower mean stunting prevalence than non-mining districts (p-value0.05). Additionally, no significant difference was observed between mining and non-mining districts (p-value >0.05). In conclusion, abundant coal resources in mining districts have not translated into more effective stunting reduction efforts.
PENGARUH PENDAPATAN MASYARAKAT, KUALITAS PELAYANAN, SANKSI PERPAJAKAN, DAN NILAI JUAL OBJEK PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA BANJARMASIN Puteri, Ananda; Nordiansyah, Muhammad; Fatimah; Norlena
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.342

Abstract

This study aims to examine and analyze the effect of community income, service quality, tax sanctions, and selling value of tax objects on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2). The population in this study is rural and urban land and building taxpayers registered with the Regional Revenue and Asset Financial Management Agency (BPKPAD) of Banjarmasin City totaling 159,175 people. The sample in the study was 100 taxpayer respondents. This study used purposive sampling method calculated by Slovin's formula. The data collection technique used in this study was a questionnaire. The type of research used is primary data from data sources obtained directly from original or first-party sources. The data analysis method was applied with multiple regression analysis using the help of IBM SPSS version 26. The results of this study show that community income, service quality, and selling value of tax objects have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City. However, tax sanctions do not have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City.
MITIGASI SENGKETA ASET WAKAF MASJID MELALUI TATA KELOLA ASET YANG AKUNTABEL Hudaya, Muhammad; Nor, Wahyudin; Nordiansyah, Muhammad; Safrida, Lili; Yuliastina, Mellani; Aina, Hasnun Nida Qurrotul; Silva, Silva
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 8, No 1 (2024): June
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v8i1.1872

Abstract

Masjid tidak terbatas sebagai tempat ibadah atau ritual keagamaan, akan tetapi menjadi pusat peradaban dan pemberdayaan umat Islam. Masjid juga sebagai organisasi yang menghimpun dana dari publik serta mengelola aset untuk kepentingan keagamaan. Akuntabilitas dalam pengelolaan sumber daya yang dipercayakan semakin dituntut. Di samping itu terdapat fenomena berupa terjadinya sengketa aset wakaf masjid di beberapa tempat. Hal ini membuat pengurus masjid harus semakin memahami akan pentingnya pengelolaan atau manajemen aset terhadap masjid yang dikelola.Pengabdian kepada masyarakat ini dilakukan untuk meningkatkan kemampuan pengurus masjid dalam mengelola asetnya, agar dapat memitigasi sengketa aset masjid, khususnya apabila terdapat aset masjid berupa wakaf sebagaimana telah terjadi sengketa di beberapa tempat di Indonesia.Target luaran kegiatan ini adalah meningkatkan pencapaian pengetahuan, keterampilan dan kompetensi pengurus masjid di Kota Banjarmasin dalam mengelola atau manajemen aset. Kegiatan ini diawali dengan survei pendahuluan dan pelatihan akan dilakukan dengan pendekatan ceramah, tutorial dan diskusi seputar akuntansi dan manajemen aset untuk mengetahui pencapaian pengetahuan dan kompetensi peserta pelatihan. Program ini berjalan dengan lancar target yang di rancang telah tercapai dengan meningkatnya literasi para pengurus/takmir masjid.
Co-Authors Aina, Hasnun Nida Qurrotul Amiruddin Amiruddin Arifuddin Arifuddin Asrid Juniar Christin Natalia Meiditasari Darmawati Darmawati Doni Stiadi Dwianto Mukhtar Latiif Enny Hardi Ericha Fadilla Fatimah FATIMAH FATIMAH Haryanto Haryanto Hudaya, Muhammad ISNAWATI Kadir Kadir Kadir Kraugusteeliana Kraugusteeliana Lili Safrida Mediaty Mekar Meilisa Amalia Mellani Yuliastina Muhammad Yasin Napu, Fithriah Nasruddin Khalil Harahap Norlena Nur Astri Sari Nur Auliah Rahmini Puteri, Ananda Rahma Yuliani Rano Wijaya Rawintan Endas Binti Saprudin Saprudin Saprudin Sarwani Silva, Silva Susilowati , Pusvita Indria Mei Sustinah Limarjani Syaiful Hifni Wahyudin Nor Wahyudin Nur Wia Rizqi Amalia YUSNITA YUSNITA