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Upaya Korporasi Mengevaluasi Tanggung Jawab Sosial Dalam Konteks Pelaporan Berkelanjutan Indrawan Azis
Nobel Management Review Vol 3 No 1 (2022): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v3i1.2689

Abstract

Pada setiap pembicaraan tentang bagaimana melaporkan tanggung jawab sosial tentu harus mempertimbangkan tanggung jawab organisasi. Apakah perusahaan bertanggung jawab kepada pemilik langsung mereka sendiri (pemegang saham) atau apakah mereka memiliki kewajiban kepada masyarakat luas di mana mereka beroperasi. Tentu saja, banyak organisasi menyatakan secara terbuka bahwa mereka meminta pertanggungjawaban mereka kepada pihak selain pemegang saham. Sebuah perusahaan harus secara sukarela mengungkapkan kepada publik tentang kinerja sosial dan lingkungannya, yang berarti bahwa manajer mengakui bahwa mereka bertanggung jawab kepada kelompok-kelompok yang relevan di negara ini, tidak hanya dalam hal kinerja keuangan mereka tetapi juga kinerja sosial dan lingkungan mereka. Aspek lingkungan ini harus dijelaskan dalam banyak kemajuan dalam pelaporan tanggung jawab sosial publik mereka, berharap bahwa semua pemegang saham sepenuhnya menyadari posisi keuangan dan kinerja operasi mereka, kegiatan, risiko, prospek bisnis dan keberlanjutan perusahaan. Perusahaan harus mengungkapkan akuntansi mereka untuk lingkungan sosial ekonomi yang lebih luas seperti tanggung jawab sosial perusahaan (CSR), yang berisi peta sosial, menunjukkan keselarasan tujuan antara perusahaan dan masyarakat. At any talk about how to report social responsibility must certainly consider the responsibilities of the organization. Whether the company is accountable to their own direct owners (shareholders) or whether they have obligations to the wider community in which they operate. Of course, many organizations state publicly that they hold them accountable to parties other than shareholders. A company must voluntarily disclose to the public about its social and environmental performance, which means that managers recognize that they are accountable to relevant groups in the country, not only in terms of their financial performance but also their social and environmental performance. This aspect of the environment should be explained in many advances in their public social responsibility reporting, hoping that all shareholders are fully aware of their financial position and operating performance, activities, risks, business prospects and sustainability of the company. Companies must disclose their accounting for the broader socioeconomic environment such as corporate social responsibility (CSR), which contains a social map, showing the alignment of goals between the company and society.
Relasi Gender Dan Pengalaman Kerja Terhadap Persepsi Etis Mahasiswa Akuntansi Di Makassar Karlina Ghazalah Rahman; Indrawan Azis; Sahri Sahri
Nobel Management Review Vol 2 No 4 (2021): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v2i4.2982

Abstract

Seorang akuntan tidak hanya dituntut untuk memiliki kompentensi tetapi juga etika dalam menjalankan profesinya. Etika memiliki peran yang sangat penting dalam mencapai tujuan dari profesi akuntan. Tujuan penelitian ini adalah mengetahui relasi gender dan pengalaman kerja terhadap persepsi etis mahasiswa akuntansi di wilayah makassar. Penelitian ini merupakan penelitian dengan metode kuantitatif dengan pendekatan deskriptif. Metode pengumpulan data menggunakan kuesioner sebagai instrument utama. Jenis data yang digunakan adalah data kuantitatif. Metode analisis data adalah analisis regresi linear berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa gender dan pengalaman kerja berpengaruh secara positif dan signifikan terhadap persepsi etis mahasiswa akuntansi. An accountant is not only required to have competence but also ethics in carrying out his profession. Ethics has a very important role in achieving the goals of the accountant profession. The purpose of this study is to determine the relationship between gender and work experience in the ethical perceptions of accounting students in the Makassar region. This research is research with quantitative methods with a descriptive approach. The data collection method uses questionnaires as the main instrument. The type of data used is quantitative data. The data analysis method is multiple linear regression analysis with SPSS applications. The results showed that gender and work experience had a positive and significant effect on the ethical perception of accounting students.
Financial Ratios, Economic Value Added and Market Reaction: A Quantitative Study on Indonesia Stock Exchange Indrawan Azis; Dara Ayu Nianty; Andi Marlinah
Jurnal Manajemen Bisnis Vol. 7 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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

Abstract

Reflecting on the phenomenon of stock market movements on the Indonesia Stock Exchange, this study was appointed to examine the effect of the effect of liquidity, solvency, and Economic Value Added (EVA) on market reactions in manufacturing companies listed on the IDX. The research method uses a quantitative approach, and types are categorized in explanatory research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2019. Determination of the sample to be tested in this study using a purposive sampling method and obtained 36 companies. Secondary data were obtained from the Capital Market Information Center (PIPM) the Indonesia Stock Exchange (IDX). The analytical method is Partial Least Square (PLS) with the assistant of SmartPLS 3.0 software. The results of the study showed that all exogenous variables positively and significantly influenced endogenous variable (EVA and Market Reaction). Research findings enrich previous studies on understanding market reactions and their impact on the development of corporate financial strategies in Indonesia.
Sosialisasi Variasi Produk UKM Dan Pengelolaan Keuangan BUMDesa Di Era New Normal Di Desa Manjalling Kabupaten Bulukumba Orfyanny S.Themba; Asbi Amin; Indrawan Azis
Nobel Community Services Journal Vol 1 No 1 (2021): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v1i1.2163

Abstract

Tujuan dan target dari BUMDes dapat dicapai jika dikelola dengan benar dan profesional karena dalam esensi BUMDes adalah hadir sebagai solusi bagi masyarakat dalam mengembangkan usaha kreatif dan UKM di desa. Atas dasar permasalahan yang terjadi pada mitra maka program PKM ini perlu dilakukan dengan memberikan sosialisasi tentang berbagai peluang usaha yang dapat dilakukan UKM di Era New Normal.dan tata Kelola keuangan BUMDes yang baik melalui aplikasi akuntansi sederhana sesuai dengan akuntansi yang berlaku umum. Metode yang digunakan adalah diskusi dan ceramah. Kegiatan pengabdian yang dilakukan Tim PKM ini dengan metode ceramah dan diskusi telah mampu memberikan motivasi bagi masyarakat di Desa Manjalling untuk melakukan variasi produk pada UKMnya terlebih lagi atas dukungan dari Kepala Desa Manjalling, para pelaku UKM, tokoh masayarakat dan pengurus BUMdes yang dijadikan sebagai sasaran kegiatan pengabdian pada Masyarakat. Kegiatan Pengabdian pada masyarakat ini juga dapat membantu bagi pengurus BUMdes mengetahui dan memahami tata kelola keuangan BUMDes yang baik melalui aplikasi akuntansi sederhana sesuai dengan akuntansi yang berlaku umum. The goals and targets of BUMDes can be achieved if managed properly and professionally because in essence BUMDes is present as a solution for the community in developing creative businesses and SMEs in the village. Based on the problems that occur with partners, this PKM program needs to be carried out by providing socialization about various business opportunities that can be carried out by SMEs in the New Normal Era. And good BUMDes financial governance through simple accounting applications in accordance with generally accepted accounting. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to provide motivation for the people in Manjalling Village to make product variations for their SMEs, especially with the support from the Manjalling Village Head, SME actors, community leaders and BUMdes management who are used as the target of the activity. community service. This community service activity can also help BUMdes management know and understand good BUMDes financial governance through simple accounting applications in accordance with generally accepted accounting
KOICA Safety at Home : Sosialisasi HIRA dan Penanganan Covid-19 dalam Menjaga Imunitas di Kelurahan Batua Kota Makassar Rahman, Karlina Ghazalah; Nur, Yuswari; Azis, Indrawan; Irfansyah, Muh. Nur
Celebes Journal of Community Services Vol. 2 No. 2 (2023): Juny - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v2i2.1418

Abstract

Identifikasi Dini dari bahaya yang muncul (hazards) ) sangat bermanfaat untuk pencegahan kecelakaan kerja, pelaksanaan program kesehatan dan keselamatan kerja di perusahaan niscaya akan sangat membantu keberlangsungan jalur produktif, salah satu akibat fatal dengan kecelakaan kerja, perusahaan bisa rugi. waktu kerja, bahkan dapat menghentikan aktivitas produksi. Tujuan pengabdian ini adalah memberikan pemahaman masyarakat tentang HIRA (Hazard, Identification, Risk, Evaluation) dan pencegahan Covid-19. Metode pengabdian yang dilakukan adalah dengan melakukan sosialisasi kepada masyarakat. Peserta sosialisasi sebanyak 30 orang dilaksanakan di Kelurahan Batua Kota Makassar. Hasil pengabdian ini adalah masyarakat sudah memahami betapa pentingnya untuk mengetahui HIRA (Hazard, Identification, Risk, Evaluation) sebagai bentuk pencegahan kecelakaan kerja dan juga pencegahan Covid-19 agar masyarakat selalu terlindungi.
PENGARUH PROMOSI DAN MANAJEMEN MUTU ISLAMI TERHADAP KEPUTUSAN NASABAH MEMILIH PRODUK BANK SYARIAH DI KOTA MAKASSAR Yasen, Syahruddin; Azis, Indrawan; Abidin, Abdullah
Nobel Management Review Vol. 4 No. 1 (2023): Nobel Management Review
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v4i1.5251

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Promosi dan Manajemen Mutu Islami terhadap Keputusan Nasabah Memilih Produk Bank Syariah di Kota Makassar. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis regresi berganda. Data dikumpulkan melalui kuesioner online (google form) dengan skala likert yang disebarkan kepada nasabah bank syariah di Makassar. Hasil penelitian menunjukkan bahwa secara parsial promosi produk bank syariah tidak berpengaruh terhadap Keputusan nasabah memilih produk bank syariah. Demikian juga variabel manajemen mutu islami tidak berpengaruh terhadap keputusan nasabah memilih poduk bank di Kota Makassar. Secara simultan variabel promosi dan manajemen mutu Islami belum memperi pengaruh dan kontribusi terhadap Keputusan nasabah memilih produk bank syariah di Kota Makassar. Rekomendasi penelitian ini menekankan strategi khusus untuk promosi dan literasi keuangan syariah secara intensif dan peningkatan manajemen mutu islami, sehingga mampu memantik dan memengaruhi keputusan nasabah memilih produk-produk bank syariah.
Inovasi Camilan Sehat Ikan Bandeng Tingkatkan Gizi Remaja Putri Pangkajene Awaluddin, Sri Prilmayanti; Rustam, Rustam; Khair, Andi ummul; Azis, Indrawan; Nurani, Nurani; Muntasir, Muntasir
Jurnal Abdimas Multidisiplin Vol. 4 No. 1 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v4i1.5269

Abstract

Purpose: This service aims to increase the knowledge and skills of young women in processing milkfish into healthy snacks that are appealing, thus promoting better nutritional intake and economic opportunities in Bonto Langkasa, Minasa Te’ne District, Pangkajene and Islands Regency. Methodology/approach: This activity was carried out in Bonto Langkasa with participating adolescent girls as the main target. The project adopted a participatory approach, including nutritional counseling, hands-on training using simple, locally sourced tools, and digital marketing workshops. Materials used were fresh milkfish, healthy additives, and packaging sourced from local markets. Pre- and post-tests, as well as follow-up surveys, were conducted to measure changes in knowledge, skills, and snack production rates. Results/findings: The program successfully increased participants’ knowledge about nutrition and practical skills in producing healthy milkfish-based snacks. Several participants started small-scale production, selling snacks in their communities. The project also improved participants' digital marketing competencies. Conclusion: Community service that focuses on innovative, healthy snacks using local resources, such as milkfish, can bridge nutritional knowledge-practice gaps, contribute to adolescent health, and foster economic opportunities for young women. This model is sustainable and replicable in other fishing communities. Limitations: Milkfish snack innovation is limited by simple technology, cultural preferences, basic nutritional focus, limited digital marketing, and narrow youth coverage, requiring further studies in other regions. Contribution: The contribution of this community service is to enhance nutritional knowledge, and develop healthy snack production skills, empower young women economically, optimize local milkfish production, and expand marketing through digital means.
Pelatihan Produksi dan Pemasaran Produk Nugget Nabati untuk Membentuk Wirausaha Baru di Bonto Langkasa Kabupaten Pangkep Sri Prilmayanti Awaluddin; Abdullah Abdullah; Indrawan Azis; Nurani Nurani; Muntasir Muntasir
Jurnal Pengabdian UNDIKMA Vol. 3 No. 2 (2022): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i2.5503

Abstract

This community service aims to train teenagers and homemakers to improve their skills in producing and marketing plant-based nuggets to form young entrepreneurs in the Bonto Langkasa sub-district, Pangkep district. This service method was carried out through stages 1) Pre-implementation of activities, including analysis of partner situations, obtaining permits, and providing facilities and services for service activities; 2) The implementation of the extension includes the delivery of materials, two-way discussions, and production practices by the participants. 3) Evaluation of activities. Thirty participants attended this activity until the activity ended. The results of this service activity showed that 100 percent were happy and enthusiastic about this service activity. This activity can provide knowledge about simple bookkeeping, marketing, and producing processed organic vegetable nuggets to form new entrepreneurs. The existence of community groups in Bonto Langkasa Village, Pangkep Regency, especially young women and housewives who can process and produce organic vegetable nuggets, can improve family nutrition and increase people's income if marketed. The contribution of this service is organic vegetable nuggets that are of high quality, clean, and safe for consumption and marketing.
The strategic differences between short- and long-term portfolio management in selecting debt and equity securities Azis, Indrawan
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1824

Abstract

This study evaluates the strategic differences between short- and long-term portfolio management in selecting debt and equity securities. It examines how these strategies impact portfolio performance, taking into account risk tolerance, time horizons, and external economic factors such as interest rates and inflation. The research employs a qualitative approach using a Systematic Literature Review (SLR) methodology. By synthesizing theoretical perspectives, particularly Modern Portfolio Theory (MPT), and integrating findings from recent studies, the research provides a comprehensive analysis of portfolio management strategies across varying investment horizons. The findings underscore the complementary roles of debt and equity in portfolio management. Debt securities are crucial for ensuring stability and capital preservation in short-term strategies, while equity securities, with their higher growth potential, are essential for long-term investment horizons. External factors, such as interest rate fluctuations and inflation, significantly influence asset allocation decisions. Diversification, across asset classes and geographically, emerges as a critical strategy for balancing risk and optimizing returns. The discussion highlights how aligning portfolio strategies with specific financial goals and market dynamics can enhance performance. This study provides theoretical and practical insights for investors and financial practitioners. It offers actionable guidance for optimizing portfolio strategies, emphasizing the importance of adapting asset allocations to dynamic market conditions. Managerially, the findings inform the design of investment products tailored to client needs and financial objectives.
Co-Authors - Sri Prilmayanti Awaluddin, - ABDUL HAMID HABBE Abdullah Abdullah Andi Harnezia Nizela Andi Marlinah Andi Ummul Khair Andi Widiawati Annisa Aprilia Nur Asbi Amin Dara Ayu Nianty Gagaring Pagalung Irfansyah, Muh. Nur Muntasir, Muntasir Nur, Yuswari Nurani Nurani Nurani Nurani Orfyanny S.Themba Rahman, Karlina Ghazalah Ramadhani, Febrina Nur Rustam Rustam Sahri Sahri Yasen, Syahruddin