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All Journal IJHCM (International Journal of Human Capital Management) Journal of Business and Behavioural Entrepreneurship Journal of Economic, Bussines and Accounting (COSTING) Jurnal Madani Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Economics, Management, Entrepreneurship, and Business (JEMEB) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal Research of Social Science, Economics, and Management Taraadin : Jurnal Ekonomi dan Bisnis Islam
Luqman Hakim
Universitas Muhammadiyah Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Determinants of the Performance of Provincial Governments in Indonesia Luqman Hakim; Enda Nurhenti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v10i2.600

Abstract

The study was conducted to determine the determinants of provincial government performance in Indonesia. Research with a quantitative approach. The sampling method was purposive sampling with a research sample of 33. They are collecting data with the 2016 fiscal year financial reports at BPK RI. The research was conducted with descriptive statistical analysis and using multiple linear regression analysis. The results of this study indicate that the characteristics of the Regional Government and LHP BPK RI simultaneously / jointly affect the performance of Provincial Governments in Indonesia, but partially it is concluded that the variables of regional size, level of regional wealth, population, and BPK audit opinion have no significant effect on performance. Provincial Governments in Indonesia. Meanwhile, the BPK audit findings variable has a significant negative effect on provincial governments performance in Indonesia.
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA UMKM DI TANGERANG SELATAN Diana Diana; Luqman Hakim; Muhammad Fahmi
JURNAL MUHAMMADIYAH MANAJEMEN BISNIS Vol 3, No 2 (2022): Jurnal Muhammadiyah Manajemen Bisnis (JMMB)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jmmb.3.2.67-74

Abstract

Penelitian ini menganalisis faktor-faktor penentu  kinerja UMKM di Wilayah tangerang Selatan. Tujuan dari penelitian ini adalah menganalisa sejauh mana masalah utama dan kendala yang dihadapi oleh pengusaha Mikro, Kecil dan Menengah (UMKM) di wilayah Tangerang Selatan. Tantangan terberat para pelaku UMKM saat ini adalah kemampuan dalam pengelolaan usahanya terutama di Pasca Pandemi Covid-19 saat ini. Pengumpulan data dilakukan menggunakan kuesioner, yang dikembangkan dengan Google Form, dan disebarkan melalui media sosial online. Teknik purposive dilakukan terhadap komunitas UMKM di Tangerang Selatan, dengan menyebarkan kuesioner kepada para pelaku dan komunitas UMKM  sebanyak 392 responden mengirimkan dan memenuhi syarat kriteria responden.  Kemudian data tersebut diuji menggunakan Structural Equation Modeling (SEM) Amos 25.0. yang menghasilkan Kompetensi Pelaku Usaha memiliki pengaruh positif dan signifikan terhadap Kreatifitas Strategi Pemasaran, Akses Permodalan memiliki pengaruh positif dan signifikan terhadap Kreatifitas Strategi Pemasaran, Kreatifitas Strategi Pemasaran memiliki pengaruh positif dan signifikan terhadap Kinerja UMKM, namun Akses Permodalan memiliki pengaruh positif namun tidak signifikan terhadap Kinerja UMKM, dan Kompetensi Pelaku Usaha memiliki pengaruh positif namun tidak signifikan terhadap Kinerja UKM. Hasil ini agar dapat  sebagai rujukan pihak pemerintah dalam  mendukung peningkatan  kinerja para pelaku UMKM dengan memperhatikan  faktor Kompetensi, Kreatifitas Pemasaran namun tidak mengabaikan faktor akses permodalan sehingga dapat turut meningkatkan pendapatan daerah.
THE EFFECT OF INFLATION AND IDR EXCHANGE RATE ON NET ASSETS VALUE OF STOCK MUTUAL FUNDS IN INDONESIA WITH THE ROLE OF IDX COMPOSITE AS MEDIATING VARIABLE Luqman Hakim; Muhamad Ikra; Nuraeni Nuraeni
Journal of Economics, Management, Entrepreneurship, and Business (JEMEB) Vol. 2 No. 2 (2022): Journal of Economics, Management, Entrepreneur, and Business (JEMEB) - November
Publisher : ABNUS Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52909/jemeb.v2i2.107

Abstract

Net Asset Value (NAV) is the rational market value of a mutual fund's securities and other assets with fewer liabilities. Net Asset Value can be used as a benchmark in monitoring the results of a mutual fund. Mutual fund results and performance cannot be separated from various internal and external factors. This study purposes to analyze the character of IHSG/ IDX Composite in mediating the effect of inflation and the rupiah exchange rate on the equity mutual funds’ NAV in Indonesia during the period of 2015-2019. This study benefits panel data with path analysis techniques by using the Smart PLS. The results show that inflation influences negatively and insignificantly on Equity Mutual Funds’ NAV. IDX Composite has negative and insignificant effect on Equity Mutual Funds’ NAV, and the Rupiah Exchange Rate have the positive and significant influence on Equity Mutual Funds’ NAV. The value of the coefficient of determination is 49.8%, which means how much the Equity Funds’ NAV can be explained by Inflation, IDX Composite, and Rupiah Exchange Rate. Moreover, the remaining 50.2% is effected by other variables.
The Analysis of Determinant Factors Affecting The Job Performance of Islamic Bank Employees in Indonesia Diana; Luqman Hakim; Mitsalina Tantri; Muhammad Fahmi
IJHCM (International Journal of Human Capital Management) Vol 6 No 2 (2022): (IJHCM) International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.06.02.9

Abstract

Public sector challenges tend to be translated into more complex job demands which require individual innovation. To deal with the demands, many public organizations implement employee performance management. The current study analyzes the key determinants of employee performance to find a new model as a reference for Islamic banking practitioners, especially in Indonesia. Data were collected by using a questionnaire, developed with Google Forms and disseminated via online social media. It employed accidental sampling technique upon 7 Islamic banks in Indonesia, by distributing questionnaires that followed a six-point Likert scale. Questionnaires were distributed to 356 employees through representatives of Islamic Banks, WhatsApp Group and LinkedIn, by which 350 respondents submitted. Thereupon, the data were tested using Structural Equation Modeling (SEM) Amos 25.0, which resulted in the finding that Work Motivation did not affect Employee Performance, and training also did not affect Employee performance. However, training significantly and positively affected cohesion with the highest path, and cohesion also affected employee performance. This study found that the main effect of employee performance is cohesion, which affirmed the research results of Appelbaum et al. (2020), Williams et al. (2016), and Kearnes (2020). The weakness of this study lied in the sample population which might be inhomogeneous because the research subjects have different organizational cultures. The study results served as a reference model for Islamic Banking directors in improving employee and banking performance, so they concern on the training factor without ignorance over the cohesion factor.
Machiavellian, Organizational Commitment, Retaliation, Self-Efficacy, Religiosity and Intention Whistleblowing Luqman Hakim; Adhelia Natasya Fikri; Mitsalina Tantri
IJHCM (International Journal of Human Capital Management) Vol 6 No 2 (2022): (IJHCM) International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.06.02.6

Abstract

This study aims to determine the effect, (1) nature machiavellian on intention whistleblowing, (2) organizational commitment to intention whistleblowing, (3) retaliation to intention whistleblowing, (4) self-efficacy on intention whistleblowing, (5) religiosity towards intention whistleblowing. This research is a type of quantitative research. The data collection method used is primary data obtained by using a questionnaire. The population in this study are internal auditors who work in companies in the South Jakarta area and are registered with the Internal Audit Education Foundation (YPIA) and have worked for more than 1 year. The sampling technique used is purposive sampling with sampling quotas which produced 36 respondents. This test uses SPSS Version 25 as a data analysis tool. The results of this study indicate that (1) Nature machiavellian no effect on intention whistleblowing, (2) Organizational commitment affects intention whistleblowing, (3) Retaliation affects intention whistleblowing, (4) Self-efficacyno effect on intention whistleblowing, and (5) Religiosity has no effect on intention whistleblowing.
Organizational Culture, Management Accounting Information, Innovation Capability and SME Performance Mitsalina Tantri; Andry Priharta; Siti Hamidah; Luqman Hakim; M. Nur A. Birton
Journal of Business and Behavioural Entrepreneurship Vol 6 No 2 (2022): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.006.2.07

Abstract

In accordance with the theories of organizational culture, innovation diffusion and TAM, this study examines the relationship between organizational culture, management accounting information, innovation capability and company performance in small and medium enterprises (SMEs) in the city of South Tangerang. Data for the study were collected through a questionnaire survey of a sample of 160 top and middle level managers in SMEs. The results obtained reveal that organizational culture has a significant positive effect on company performance. In addition, the results show that the use of management accounting information and innovation capability has no significant effect on firm performance.
Tata Kelola Internal Perusahaan dan Risiko Jatuhnya Harga Saham Perbankan di Indonesia Bambang Sutrisno; Luqman Hakim; Azimah Hanifah; Aditya Anggana
Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 6 No 1: Maret 2023
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v6i1.249

Abstract

Stock price crash risk is defined as the risk of an extreme decline in stock prices. Stock price crash risk destroys the value of investors' portfolios and significantly affects their wealth. A number of literatures find that corporate governance systems can reduce stock price collapse risk. Departing from previous literature, there has been no study of the influence of internal corporate governance on stock price crash risk in the banking sector, especially in developing countries like Indonesia where the banking sector is a very crucial sector in driving Indonesia's economic growth. This study uses panel data on conventional banks listed on the Indonesia Stock Exchange from 2013 to 2020. This study employs panel regression analysis with a fixed effect estimator. The results show that the proportion of independent commissioners has a negative and significant effect on stock price crash risk of conventional banks in Indonesia. Gender diversity has a positive but not significant effect on stock price collapse risk. Institutional ownership has a negative and significant impact on stock price crash risk. The audit committee has a negative and significant effect on the stock price crash risk. For the regression estimation results on the control variable, firm size has a negative and significant effect on stock price crash risk. Return on assets shows a negative and significant effect on stock price crash risk. Meanwhile, leverage has a positive and insignificant effect on stock price collapse risk Abstrak Risiko jatuhnya harga saham didefinisikan sebagai risiko penurunan harga saham yang ekstrim. Risiko jatuhnya harga saham menghancurkan nilai portofolio investor dan secara signifikan memengaruhi kekayaan mereka. Sejumlah literatur menemukan bahwa sistem tata kelola dapat mengurangi risiko jatuhnya harga saham. Berangkat dari literatur sebelumnya, belum ada kajian tentang pengaruh tata kelola internal perusahaan terhadap risiko jatuhnya harga saham pada sektor perbankan, khususnya di negara berkembang seperti Indonesia dimana sektor perbankan merupakan sektor yang sangat krusial dalam mendorong pertumbuhan ekonomi Indonesia. Penelitian ini menggunakan data panel pada bank konvensional yang terdaftar di Bursa Efek Indonesia dari 2013 hingga 2020. Penelitian ini menggunakan analisis regresi panel dengan estimator fixed effect. hasil penelitian menunjukkan bahwa proporsi komisaris independen berpengaruh negatif dan signifikan terhadap risiko jatuhnya harga saham bank konvensional di Indonesia. Keberagaman gender berpengaruh positif namun tidak signifikan terhadap risiko jatuhnya harga saham. Kepemilikan institusional berpengaruh negatif dan signifikan terhadap risiko jatuhnya harga saham. Komite audit berpengaruh negatif dan signifikan terhadap risiko jatuhnya harga saham. Untuk hasil estimasi regresi pada variabel kontrol, ukuran perusahaan berpengaruh negatif dan signifikan terhadap risiko jatuhnya harga saham. Return on assets menunjukkan pengaruh negatif dan signifikan terhadap risiko jatuhnya harga saham. Sementara itu, leverage berpengaruh positif dan tidak signifikan terhadap risiko jatuhnya harga saham. Kata Kunci: Keberagaman Gender, Kepemilikan Institusional, Komite Audit, Proporsi Komisaris Independen, Risiko Jatuhnya Harga Saham
PENINGKATAN DIGITAL SKILL PELAKU UMKM DI WILAYAH CIPUTAT TIMUR Syifa Astasia Utari; Luqman Hakim; Jamiati Jamiati; Fitria Rosmi; Della Fitria
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Situasi Pandemi menuntut pelaku UMKM untuk menyusun strategi kreatif dan inovatif agar mampu bertahan dan beradaptasi dengan berbagai perubahan. Terutama perubahan perilaku dan pola konsumsi masyarakat terhadap informasi, yang telah bertransformasi ke dalam bentuk digital, khususnya informasi terkait produk tertentu. Ironisnya, banyak UMKM yang terpaksa gulung tikar akibat terdisrupsi oleh kehadiran platform digital, dan minimnya digital skill atau kemampuan penggunaan media digital. Pengabdian Masyarakat ini bertujuan untuk membantu pelaku UMKM agar mampu beradaptasi menghadapi situasi pasca pandemi, dengan memanfaatkan media digital sebagai sarana pemasaran digital, sekaligus media komunikasi dengan calon konsumen secara massive di ruang digital. Bentuk pengabdian ini berupa pelatihan bagi kelompok UMKM di wilayah Ciputat Timur, Tangerang Selatan yang diikuti oleh sekitar 30 pelaku UMKM. Materi yang disampaikan mulai dari dasar-dasar digita skill (kemampuan penggunaan data dan media digital), contoh pemasaran digital, kampanye produk di sosial media instagram, hingga praktik foto produk sebagai penunjang visualisasi produk agar menarik minat konsumen. Sehingga diharapkan para pelaku UMKM dapat menjalankan bisnisnya secara kreatif, adaptif, dan berkelanjutan.
Electronic Audit (E-Audit), Audit Judgement, Corruption Detection and Audit Quality: BPK RI Luqman Hakim; Raymond Pardomuan; Mitsalina Tantri
IJHCM (International Journal of Human Capital Management) Vol 7 No 1 (2023): (IJHCM) International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.07.01.1

Abstract

Research aims: This research is based on the phenomenon that occurred related to the existence of several limitations faced by the Supreme Audit Agency of the Republic of Indonesia in carrying out audits of financial statements in public sector entities. This condition risks affecting audit quality, resulting in the emergence of information gaps between BPK RI, the public and related stakeholders. The purpose of this study was to examine and analyze whether the effect of each independent variable (X1, X2 and X3), including electronic audit (e-audit), audit judgment and the detection of corruption affecting audit quality as the dependent variable (Y ). Design/Methodology/Approach: The research method used is a quantitative method. This study examines the effect of e-audit, audit judgment and corruption detection on audit quality. This study uses primary and secondary data with a research instrument in the form of a questionnaire. The object of this study is the IB Auditorate as a work unit equivalent to echelon II under the Main Auditorate of State Finance I at the Head Office of the Supreme Audit Agency of the Republic of Indonesia. The number of respondents in this study were 40 auditors/examiners in the IB Auditorate. The type of analysis in this study was statistical descriptive analysis. The statistical analysis tools used are the SPSS and Eviews applications. Research findings: The results of the empirical study revealed that each of the independent variables (X1, X2, and X3), including e-audit, audit judgment and detection of corruption, had a positive and significant effect on audit quality as the dependent variable (Y). Theoretical contribution/Originality: Future research is needed to develop with other indicators besides the quality of electronic audit (e-audit), audit judgement, corruption detection and audit quality.
MUHAMMADIYAH TV SUSTAINABILITY VISION DESIGN PERSPECTIVE OF AL MAUN THEOLOGY Eksanti; Luqman Hakim; M Irfan Tarmizi
Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Vol 7 No 2 (2023): Santhet : Jurnal Sejarah, Pendidikan dan Humaniora
Publisher : Proram studi pendidikan Sejarah Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/santhet.v7i2.3012

Abstract

Vision becomes a form or picture of what the company will be like. Vision can also be said to be the purpose of a company, so that the selection of vision can affect the form of business and the results that will be obtained from the business. "Vision" is likened to the image of a company to convey enduring values and enduring goals and in an effective manner. Vision is also a picture for a company to survive in its business competition. The purpose of this study is to critically analyze the vision and mission used by TVMu in surviving and carrying out its business activities using the perspective of Al-Maun theology. This research uses a qualitative approach. Data collection was conducted using documentation studies and in-depth interviews. Interviews were conducted with 4 informants on TVMu. Data analysis using the perspective of Miles and Huberman using the perspective of Al-Maun theology. The results showed that in maintaining the vision as a da'wah TV based on amar maruf nahi munkar, the foremost, intelligent, enlightening and part of AUM does not mean that it never makes mistakes as a result of pragmatic orientation towards sponsors. The pressure of operating costs and profits is one of the reasons TVMu receives advertisements and programs that override the vision and mission of TVMu's initial establishment.
Co-Authors Adhelia Natasya Fikri Aditya Anggana Andry Priharta Azimah Hanifah Bambang Sutrisno Bambang Sutrisno Della Fitria Diana Diana Diana Dini Hadiati Putri Kinasih Ega Riano Pramanik Eksanti Enda Nurhenti Faridatul Jannah Faturohman Faturohman Fitria Rosmi KN, Jamiati M Irfan Tarmizi M. Nur A. Birton Mitsalina Tantri Mitsalina Tantri Muhamad Ikra Muhammad Fahmi Muhammad Fahmi Nuraeni Nuraeni Raymond Pardomuan Riyanti Riyanti Siti Hamidah Syifa Astasia Utari