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All Journal Dinamis : Journal of Islamic Management and Bussiness Gorontalo Management Research Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Insan Cita Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Education, Social Studies, And Management (IJESSM) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Bussman Journal : Indonesian Journal of Business and Management Jurnal Ilmiah Manajemen dan Kewirausahaan Jurnal Publikasi Ekonomi dan Akuntansi
Olfin Ishak
Universitas Gorontalo
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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The Effect of Audit Committee and Board Independence in Determining Firm Value: Evidence from Maritime Companies in Indonesia Gani, Roydah; Masjhur, Mohamad Abdul Radjak; Ishak, Olfin; Yakup, Anggita Permata; Polapa, Lianti
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4742

Abstract

Corporate governance mechanisms, particularly the roles of the audit committee and independent commissioners, are increasingly examined in relation to their influence on firm value through the quality of financial reporting. This study aims to examine the effect of the audit committee and board independence on firm value through the mediating role of financial reporting quality. The study employs a quantitative explanatory design using secondary data from annual reports of maritime transport companies during 2020–2024. Samples were selected through purposive sampling, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that the audit committee has a positive and significant effect on firm value, while board independence has no significant impact. Financial reporting quality positively affects firm value but does not mediate the relationship between the audit committee or board independence and firm value. The study contributes theoretically to corporate governance literature and provides practical insights for public companies to strengthen audit functions and the reliability of financial reporting.
PENGEMBANGAN ENTREPRENEURSHIP BAGI UMKM KAWASAN AGROPOLITAN MELALUI PELATIHAN DAN PEMBUATAN PRODUK OLAHAN BERBASIS JAGUNG PULUT DI DESA MULYONEGORO, KECAMATAN PULUBALA, KABUPATEN GORONTALO Sandalayuk, Marselia; Junus, Dikson; Puspaningrum, Dian; Ernikawati, Ernikawati; Hatta, Herman; Hidayat, Andi Sahrul; Marada, Nurhayati; Ishak, Olfin; Ngabito, Meriyanti; Sandalayuk, Daud; Dumbela, Adam Muhajrin; Mamula, Aldi Irfan; Talib, Ahmad Julianto; Pulukadang, Ariani; Bango, Dea; Mako, Sri Rahayu; Anggriani, Dwi; Tondako, Inka Noverita; Lapapang, Nurlita; Bina, Siti Nur Fadillah T.
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2026): Februari 2026-Insan Cita: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/insancita.v8i1.4544

Abstract

Glut corn is a local commodity with significant potential for development as a value-added food ingredient. However, limited product innovation, technical skills, and marketing strategies remain major challenges for Micro, Small, and Medium Enterprises (MSMEs) in Mulonegoro Village, Pulubala District, Gorontalo Regency. This community service activity aims to describe the implementation of training in the production of glutinous corn-based processed products and assess its impact on increasing the capacity of MSMEs. The method used was a qualitative participatory approach through preparation, entrepreneurship training, and practice. Participants produced product innovations in the form of glutinous corn sticks, and demonstrated readiness to market their products independently. These findings confirm that local potential-based training can strengthen MSME motivation, increase product competitiveness, and open opportunities for village economic development. In conclusion, utilizing glutinous corn through diversified processed products not only supports the sustainability of MSMEs but can also be a strategy for economic empowerment based on local wisdom. Further research is recommended to explore digital marketing strategies and partnership models that can expand the reach of glutinous corn-based MSME products. Keywords : glutinous corn, msmes, training, processed products
Co-Authors Abd. Wahab Podungge Abdul, Elfis Mus Abdullah, Julie Afan Suyanto, Mohamad Ahiar Biongan Anggita Permata Yakup Anggriani, Dwi Anton, Fitan Arifin Tumuhulawa Bango, Dea Barmin Rahmat Yusuf Bella Suci Novitri Bilondatu, Nikma Bina, Siti Nur Fadillah T. Biongan, Ahiar Cakranegara, Pandu Adi Citra Arta, Deddy Novie Daud Sandalayuk Dikson junus Djafar, Dhea Ananda S Donny Dharmawan Dumbela, Adam Muhajrin Ekasari, Silvia Elizabeth ernikawati, ernikawati Firman Dera Gani, Roydah Gobel, Dedi Hadui, Wisda Harun, Nur Istiyan Hasan, Wahyudin Hasanuddin Hasanuddin Hatta, Herman Hidayat, Andi Sahrul Hilala, Abdul Muis Hintalo, Indrawati Ibrahim, Ismail A Ibrahim, Meimoon Idrus Usu Idrus Usu Ismail, Nurwita Junus, Onong Karundeng, Deby Rita Kodai, Dince A Koem, Resky Lamuda, Ilyas Lapapang, Nurlita Lisnawati Pauweni Lisnawaty Pauweni Mako, Sri Rahayu Mamula, Aldi Irfan Marada, Nurhayati Masiaga, Novaliastuti Masjhur, Mohamad Abdul Radjak Miftakhul Huda Moh Farhan Ooktafian Moh. Arif Novriansyah Moh. Rolli Paramata Momin, Firmasyah Moonti, Roy Marthen Muh. Fachri Arsjad Murwani Wulansari Muthi’atul Khasanah Ngabito, Meriyanti Nimala A. Sahi Novriansyah, Mohammad Arif Nuna, Muten Nur Istyan Harun Nurdiani, Tanti Widia Nurdin Yusuf Nurdin Yusuf Olii, Muhammad Umsini Putra Pakaya, Arafik Pakaya, Nur Ellza Paramata, Monalisa Paramata, Yeni Pauweni, Lisna Pauweni, Lisnawaty Pido, Rivaldo Polapa, Lianti Prahastika, Yuniar Pulukadang, Ariani Puspaningrum, Dian Rahman, Zubaidah Rasid, Ayub Usman Robby Hunawa S, Rahmawati Safril, Sandi Sahi, Nirmala A. Sandalayuk, Marselia Santy Nururly Silviana Taniu Suaib Napir Suyanto, Mohamad Afan Talib, Ahmad Julianto Tondako, Inka Noverita Wachyu Hari Haji Walla Astianty Putri Yakup Yakup Parto Yakup Yakup Yusuf, Nurdin Zulkifli Yusuf, Zulkifli