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PENGAWETAN DAN PENGOLAHAN LIMBAH IKAN SERTA IKAN SEGAR MENJADI PRODUK YANG DAPAT MENINGKATKAN PENDAPATAN KELUARGA NELAYAN DI KELURAHAN MALABRO KOTA BENGKULU Madani Hatta; Halimatusyadiah .; Novita Sari
DHARMA RAFLESIA Vol 12, No 1 (2014): JUNI
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/dr.v12i1.3385

This program is a community service activities with the activity of the title isPreservation and Processing of Fish Waste and Fresh Fish that can be Income GeneratingProducts for Fishermen Household in Village Malabro Bengkulu. This activity aims toequip the housewives of fishermen about fish preservation and processing of fish wasteinto products that can be sold to raise additional revenue for fishermen family in thevillage of Malabro. The results achieved from this activity is fishermen housewives havegained new knowledge about fish preservation and processing of fish waste into fishcrackers, fishermen housewives eager and motivated to immediately apply the knowledgeand skills gained from this activity, establishment of home industry by housewives offishermen engaged in the processing of fish crackers processed fish waste, fishermenhousewives have been able to preserve the fish in order to survive longer, fishermenhousewives have learned how to market their product or distributed crackers they made,which has been formed a new source of income for women in the fishing village Malabro.Keyword: Preservation, Processing, Fish Waste, Fish Crackers

Self Assessment System, Tarif Pajak, Love Of Money, Kepercayaan terhadap Otoritas Pajak dan Perilaku Penggelapan Pajak Lismawati Lismawat; Indah Oktari Wijayanti; Vika Fitranita; Madani Hatta
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Penelitian ini bertujuan untuk mengkaji pengaruh Self Assessment System, Tarif Pajak,Â Love Of Money, Kepercayaan Terhadap Otoritas Pajak dan Prilaku Penggelapan Pajak. Sampel dalm penelitian ini sebanyak 107 wajib pajak orang Usaha Mikro Kecil Menengah (UMKM) yang memiliki omzet kurang dari 4,8 Milyar di Kota Bengkulu. Penelitian ini merupakan penelitian asosiatif dengan menggunakan pendekatan kuantitatif, penelitian asosiatif adalah penelitian yang bertujuan untuk mengetahui pengaruh variabeI independen terhadap variabeI dependen. Analisis data menggunakan teknik analisis deskriptif dan kuantitatif dengan Regresi Linear Berganda .Penelitian ini menujukan bahwa faktor yang memengaruhi wajib pajak untuk melakukan penggelapan pajak yaitu faktor self assestment System, Tarif Pajak,dan Kepercayaan Pada Otoritas Pajak Sehingga, wajib pajak yang memiliki cinta uang memiliki kecenderungan untuk tidak membayarkan pajaknya karena perilaku membayar pajak tidak akan memberikan timbal balik baginya. Penelitian ini memiliki keterbatasan, yaitu terbatas usulan model penelitian,terbatas pada variabel sementara faktanya masih terdapat banyak faktor lain yang juga dapat berpengaruh terhadap niat penggelapan pajak. Oleh karena itu, saran untuk studi selanjutnya agar menguji usulan model penelitian ini dengan menguji hasil studi ini secara empiris dan studi berikutnya dapat menggunakan variabel-variabel lain yang belum termasuk dalam studi ini untuk penelitian yang berkaitan dengan niat penggelapan pajak

INSTITUTIONAL INVESTORS, CONSUMER SENTIMENT AND SUSTAINABILITY PERFORMANCE MODERATED BY GREEN INNOVATION Fenny Marietza; Nila Aprila; Madani Hatta
JISOS: JURNAL ILMU SOSIAL Vol. 1 No. 12: Januari 2023
Publisher : Bajang Institute

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

This study aims to examine the effect between institutional ownership and consumer sentiment using CCI index on sustainability performance moderated by green innovation. The sustainability performance measured by ESG index, and the green innovation variable with two indicator such as green product and green process is a variable that has never been used before as a moderation variable. The sample of this study is companies listed on the LQ45 Index on the IDX from 2018 to 2021. The analysis method used is moderation regression analysis assisted by EViews in data processing. The results show institutional ownership has no influence on the company's sustainability performance. The consumer sentiment has a positive influence on the company's sustainability performance. Meanwhile, green innovation cannot be a variable that can strengthen or weaken the influence of institutional ownership and consumer sentiment on sustainability performance.

Corporate Governance, Voluntary Disclosure, Earning Quality, Information Asymmetric: A Conceptual Framework Putra, Danang Adi; Herawansyah; Sriwidharmanelly; Madani Hatta
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 3 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i3.162

There are many factors in financial markets that have different levels of understanding and knowledge in managing available information. With this condition, actors/participants, especially investors, will be informed differently, or there will be information asymmetry in the financial market. This study aimed to develop a conceptual framework that investigates and provides a systematic understanding of the relationship between profit quality, voluntary disclosure, and information asymmetry as single and interaction effects. Furthermore, the study explains the role of corporate governance implementation on the quality of earnings and voluntary disclosure. The explanation of the relationship between the variables studied is based on agency theory with a literature review related to earning quality, voluntary disclosure, information asymmetry, and corporate governance. This conceptual framework illustrates the impact of earning quality and voluntary disclosure on information asymmetry and the role of the interaction between earnings quality and voluntary disclosure of information asymmetry. The results of the literature review present five prepositions that can be formulated in hypotheses to be confirmed. In conclusion, this framework allows researchers and practitioners to investigate further the relationship between variables intended in this research model.

Corporate Governance, Voluntary Disclosure, Earning Quality, Information Asymmetric: A Conceptual Framework Putra, Danang Adi; Herawansyah; Sriwidharmanelly; Madani Hatta
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 3 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i3.162

There are many factors in financial markets that have different levels of understanding and knowledge in managing available information. With this condition, actors/participants, especially investors, will be informed differently, or there will be information asymmetry in the financial market. This study aimed to develop a conceptual framework that investigates and provides a systematic understanding of the relationship between profit quality, voluntary disclosure, and information asymmetry as single and interaction effects. Furthermore, the study explains the role of corporate governance implementation on the quality of earnings and voluntary disclosure. The explanation of the relationship between the variables studied is based on agency theory with a literature review related to earning quality, voluntary disclosure, information asymmetry, and corporate governance. This conceptual framework illustrates the impact of earning quality and voluntary disclosure on information asymmetry and the role of the interaction between earnings quality and voluntary disclosure of information asymmetry. The results of the literature review present five prepositions that can be formulated in hypotheses to be confirmed. In conclusion, this framework allows researchers and practitioners to investigate further the relationship between variables intended in this research model.

NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR Madani Hatta; Agustian Riduan O.H
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.1-18

This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control.

Pelatihan Dasar Pengelolaan Keuangan Ibu Rumah Tangga Kelurahan Pematang Gubenur Bengkulu Isma Coryanata; Indah Oktari Wijayanti; Madani Hatta; Abdullah Abdullah
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 1 (2025): Januari: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i1.1074

Household financial management is an important aspect of daily life that is often overlooked or does not receive serious attention. This is even though it plays a major role in determining the economic well-being of the family. Given the complexity of household life involving various needs and expenses, effective financial management is essential to achieving long-term goals and improving the quality of family life. Good management can help overcome various economic challenges and prepare families for unexpected financial conditions.

THE INFLUENCE OF ENVIRONMENTAL COSTS, ENVIRONMENTAL PERFORMANCE AND FIRM SIZE ON FINANCIAL PERFORMANCE WITH ENVIRONMENTAL DISCLOSURES AS AN INTERVENING VARIABLE Siswanto; Nurna Aziza; Madani Hatta
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7895

This research is to prove and analyze the Effect of Environmental Costs, Environmental Performance, and Company Size on Financial Performance with Environmental Disclosure as an Intervening Variable. The samples are mining sector companies listed on the Indonesia Stock Exchange in 2019-2023. The direct test results produce evidence that environmental performance and company size directly affect financial performance, environmental performance affects environmental disclosure, while environmental costs and environmental disclosure do not affect financial performance, environmental costs and company size do not affect environmental disclosure. The indirect test results produce evidence that environmental disclosure mediates environmental costs, environmental performance and company size on financial performance. The results, was indicating several implications, including, for companies, they should start to manage the environment well, for example by carrying out environmental performance such as waste and waste management and disclosing environmental performance results as widely as possible in the annual report. This is able to provide important information for stakeholders and the community as additional references in decision making

SYMBIOSIS AMONG GOOD BMT GOVERNANCE, ENTITY DURABILITY AND CAPITAL SOCIAL Padlim Hanif; Fachruzzaman; Madani Hatta; Rara Mianti
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2657

This research was conducted to determine the management of the sharia entity Baitul Mal Wa Tam Wil Kelompok Usaha Bersama (KUBE) Sejahtera 008. Sharia entity has a good existence as proven by an ownership of assets such as building and land. According to its location, the sharia entity is located in Srikuncoro Village, Central Bengkulu Regency. This location has a strategic position close to the city center so that it is possible for residents of Srikuncoro village, Central Bengkulu Regency to obtain even greater financing services than Baitul Mal Wa Tam Wil Kelompok Usaha Bersama (KUBE) Sejahtera 008. In fact, this sharia entity remains the choice of the people of Srikuncoro Village, even this sharia entity has durability which indirectly becomes its identity. The results showed that the management of Baitul Mal Wa Tam Wil Kelompok Usaha Bersama (KUBE) Sejahtera 008 conforms with the principles of Good Governance such as Transparency, Accountability, Responsibility, Independency, and Fairness. The application of these principles is also greatly helped by the existence of Capital Social such as kinship, deliberation and consensus, tolerance and mutual respect that develop in the Srikuncoro Village community. In addition, the Capital Social makes up durability of Baitul Mal Wa Tam Wil Kelompok Usaha Bersama (KUBE) Sejahtera 008 and also contributes to form interrelation between Good Governance and Entity Durability.

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