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Karsam Karsam
Universitas Dinamika
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Pengaruh Green Human Capital, Green Structural Capital, dan Green Relational Capital terhadap Kinerja Keuangan dengan Family Ownership Sebagai Variabel Moderating Septia, Besty Buvinda; Solihin, Solihin; Karsam, Karsam
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 1 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i1.5002

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan keluarga terhadap kinerja perusahaan serta peran moderasi dari Green Intellectual Capital, yang terdiri atas Green Human Capital, Green Relational Capital, dan Green Structural Capital. Jenis penelitian ini adalah penelitian kuantitatif yang berfokus pada pengumpulan dan analisis data numerik untuk menguji hubungan antara variabel-variabel yang telah ditentukan sebelumnya, seperti Green Human Capital, Green Structural Capital, dan Green Relational Capital terhadap kinerja perusahaan, serta peran moderasi dari Family Ownership. Hasil penelitian menunjukkan bahwa kepemilikan keluarga berpengaruh signifikan terhadap peningkatan kinerja perusahaan melalui penguatan kontrol, akuntabilitas, dan visi jangka panjang. Interaksi antara kepemilikan keluarga dan Green Human Capital memperkuat hubungan tersebut, di mana karyawan yang memiliki kesadaran lingkungan mampu meningkatkan efektivitas implementasi strategi bisnis berkelanjutan. Selain itu, Green Relational Capital juga berperan sebagai moderator yang memperbesar dampak positif kepemilikan keluarga dengan membangun kepercayaan dan dukungan eksternal melalui jaringan relasi yang berorientasi pada keberlanjutan. Green Structural Capital memperkuat pengaruh kepemilikan keluarga melalui sistem dan budaya organisasi yang ramah lingkungan dan adaptif terhadap perubahan. Secara individual, ketiga dimensi Green Intellectual Capital tersebut terbukti berkontribusi positif terhadap kinerja perusahaan, baik melalui peningkatan efisiensi operasional, loyalitas pelanggan, maupun kepatuhan terhadap regulasi lingkungan. Temuan ini menegaskan pentingnya integrasi nilai-nilai keberlanjutan dalam tata kelola perusahaan keluarga sebagai strategi peningkatan kinerja yang berkelanjutan.
Leveraging Green Dynamic Capabilities in Developing Green Marketing Strategies to Explain Green Competitive Advantage Karsam, Karsam; Solihin, Solihin; Hamid, Nadiah Binti Abdul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3796

Abstract

Objective - In order to determine how a company's green dynamic capabilities interact with green marketing strategies to affect the degree of green competitive advantage in Indonesia's tourism and hospitality sector, this study looks at the resource-based view and dynamic capabilities theory in the context of the industry. Design/methodology/approach - Using multi-source data and three-wave time data from 322 respondents in the tourism industry to test the hypothesis. Findings - The study's findings show that all of the assumptions were supported, demonstrating the direct and indirect connections between green competitive advantage, green marketing tactics, and green dynamic capabilities. - For practitioners and policymakers looking to improve the competitive edge and sustainability performance of businesses in the quickly expanding tourist industry, this study provides insightful information.
GREEN HUMAN RESOURCE MANAGEMENT, SUSTAINABILITY, AND COMPETITIVE PERFORMANCE IN LQ45 FIRMS Karsam, Karsam
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.198-214

Abstract

This study examines the role of Green Human Resource Management, Corporate Sustainability, and Management Control Systems on the competitive performance of companies listed in the LQ45 index in Indonesia. Using an explanatory quantitative approach, secondary data was collected from the annual and sustainability reports of 20 LQ45 companies over the period 2013–2023, resulting in 200 samples. The analysis was conducted using PLS-SEM to test the direct and moderating effects. The findings indicate that Corporate Sustainability has a strong and positive impact on competitive performance, supporting the view that sustainability-oriented strategies enhance market and financial outcomes. GHRM shows a significant but negative direct effect, indicating that green HR practices in LQ45 companies have not been strategically integrated and may increase short-term costs or inefficiencies. Management Control Systems have a direct positive effect on competitive performance. MCS plays a critical moderating role: it strengthens the relationship between GHRM and competitive performance, but weakens the effect of Corporate Sustainability when control mechanisms become too rigid. This result underscores the importance of aligning sustainability initiatives and green HR with appropriate management control systems to achieve superior competitive performance.
Analysis Effectiveness of the Internal Control System in Detecting Fraud (Study at PT Arminareka Perdana Group) Mudzakar, Richan Nurhasan; Karsam, Karsam; Paryanti, Atik Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6420

Abstract

This study analyzes the effectiveness of the internal control system in detecting fraud at PT Arminareka Perdana Group. Based on the COSO framework and Social Control Theory, internal control is positioned not only as a governance mechanism but also as a formal social control instrument that shapes ethical behavior and organizational compliance. Using a quantitative approach with PLS-SEM, data were collected from employees involved in financial supervision and operational control. The findings indicate that effective implementation of control environment, risk assessment, control activities, information and communication, and monitoring strengthens fraud detection through structured procedures, segregation of duties, transparent reporting, and continuous evaluation. Internal control contributes to building an accountable organizational culture and supports early identification of irregularities. The novelty of this research lies in integrating COSO-based internal control with Social Control Theory to explain fraud detection from structural and behavioral perspectives, offering strategic insights for strengthening governance and fraud risk management.
Development of Smart Beater and Pole Base Kasti Ball Game for Elementary School Karsam, Karsam; Rahmat, Ade; Suhairi, Muhammad
INSPIREE: Indonesian Sport Innovation Review Vol. 4 No. 03 (2023): SEPTEMBER
Publisher : INSPIRETECH GLOBAL INSIGHT & DPE Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/inspiree.v4i03.120

Abstract

The purpose of the study. Development of batting equipment adapted to the developmental characteristics of children in elementary schools and portable baseball perch poles, which can be used on dirt and concrete courts. Materials and methods. This study uses qualitative and quantitative research using research and development procedures (Research and Development). a) Needs analysis; (b) Model development planning; (c) Expert validation from media experts and material experts, (d) Small group trials and revisions, and (e) Field trials and revisions. Data collection was carried out by observation, interviews and questionnaires. The data collection was adjusted to the model stages. The data collection stages were carried out in the early stages, expert tests, limited tests were carried out on small groups of 30 subjects, and field tests (field testing) of 60 subjects from two different elementary schools. In this study a closed form questionnaire was used containing questions accompanied by available answer choices so that students only need to mark the selected answer. The data obtained are grouped into frequency distributions, then the average percentage of group data is sought. Results. The research results from the first material expert validation test obtained an average of 81.94%, and the second material expert obtained 87.5% in the Very Eligible category. The small group test results obtained 90% with very good criteria, and the large group test results obtained 93% with very decent categories. Conclusions. The use of batting media that has been adapted to reduce weight, and the development of perch poles makes movement activities in small ball games more effective and efficient.
Co-Authors Abbas, Yeni Elfiza Abdullah Khoir Riqqoh Achmad Yanu Aliffianto Ade Rahmat, Ade Adrianto, Novan Agustin, Dinni Ahmadun, Ahmadun Al-Hakim, Rosyid Alvin, Arya Alam Apriliani, Ika Mega Basyiruddin Nur Bramantijo Bramantijo Budiandru, Budiandru Cahyadisaputro, Barma Cahyadisaputro, Barma Chandra, Cynthia Joanna Darmawanto, Darmawanto Darwin Yuwono Riyanto, Darwin Yuwono Delpiero Siringoringo, Zefanya Ieremia Dewi, Susana Dhika Yuan Yurisma Dinda Masfufah Hasyl Dr. Solihin, Ak.,M.Si.,CA , Dr. Solihin, Ak.,M.Si.,CA Fadilah, Ulil Fenty Fahminnansih, Fenty Firdaus, Gitra Dana Hamid, Nadiah Binti Abdul Hardman Budiardjo, Hardman Hastuti Indra Sari Hernandi Sukmana Putra, Hernandi Sukmana Hidayah, Hexa Hudin, Norlaile Salleh In Mamal Siin Fara Dewinta Pramanda Khusnul Imad Ksp, Agnes Kurniawan, Eko Pramudya Kusumawardhani, Devi Lanu, Vero Lanu, Veronika M. Fathon M.Sholihah, Siti Mahardika Prasetya Marliana, Thika Matahari, Aneshar Nadira Diona Maya Sova Mudzakar, Richan Nurhasan Muh Bahruddin Muhammad Suhairi, Muhammad Noor, Basyiruddin Novan Andrianto Nugroho Mardi Wibowo Nur, Basyirudin Pamungkas, Moch. Haqi Paryanti, Atik Budi Putri aisyha Putri, Agnes Karunia Samesta Putri, Esa R. C. Putro, Dian Permana Rahmadia, Ayu Rahmani, Aam Rainanto, Bambang Hengky Ronald Jeremias Mukin Ruslim, Gunawan Sabar Napitupulu Safrudin Safrudin Sasmita, Djenni Sasmita, Jenny Septia, Besty Buvinda Setiawan, Feri Shabrina, Mira Shasdia, Abadillah Rachmat Sigit Prayitno Yosep Silva, Guilhermino da SISWADI SISWADI Siswadi Siswadi Sitanggang, Tikkos Solihin Solihin Sri Yulianti Stefanus Ariyanto, Stefanus Sudaryanto, Andi Suhartono, Edy Surya Dharma, Anak Agung Gede Syafrudin Syafrudin Tedja, Bambang Teguh Sutanto Thomas Hanandry Dewanto Totok Priyoleksono trilaksono, yunanto Tuahuns, Rizky Machmud Adi Pratama Ulil Fadilah Yunanto Tri Laksono, Yunanto Tri Yuyun Widiastuti Zulmita, Zulmita