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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Ilmiah Manajemen Kesatuan Indomera : Jurnal Magister Manajemen SAWEU: Jurnal Pengabdian Kepada Masyarakat SAWEU: Jurnal Pengabdian Kepada Masyarakat Seumike : Society Progress Journal
Jamaluddin
Department Of Business Administration, Universitas Almuslim, Bireuen, Aceh
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Nursing Physics Social Sciences Other

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The Effects of Human Resource Competencies, Internal Controls, and Accrual Accounting on Financial Report Quality Jamaluddin; Hakim Muttaqim
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3405

Abstract

Government financial reporting demands accountability and transparency, yet challenges persist in achieving high-quality financial statements. This study examines the influence of human resource competencies and internal control implementation on the adoption of accrual-based accounting and their impact on the quality of financial reporting information. It also investigates the mediating role of accrual-based accounting in these relationships. The research utilized a quantitative approach, collecting primary data through questionnaires from 206 respondents, including heads of subdivisions and financial officers across 103 work units. Path analysis was employed using Structural Equation Modeling to test the relationships. The findings indicate that human resource competencies and internal control implementation significantly enhance the adoption of accrual-based accounting, contributing 12.7% and 79.7%, respectively. Both factors directly improve the quality of financial reporting information, with coefficients of 0.492 and 0.282, respectively, while accrual-based accounting has a direct effect of 0.290. Accrual-based accounting partially mediates the effects of human resource competencies and internal controls on reporting quality. In conclusion, competent personnel, robust internal controls, and accrual-based accounting are essential for producing relevant, reliable, and comparable financial reports, emphasizing the need for integrated accounting practices in government agencies.
The Influences of Exchange Rates, Money Supplies, and Interest Rates on IHSG Using Inflation as a Moderating Variable Hakim Muttaqim; Jamaluddin; M. Saleh
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3461

Abstract

The Indonesia Composite Stock Price Index is highly responsive to macroeconomic conditions, making an understanding of these relationships essential for market participants in developing economies. This study examines the influence of exchange rates, money supply, and interest rates on the IHSG, with inflation analyzed as a moderating variable to assess its role in shaping these interactions. A quantitative method is employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) on monthly data from January 2017 to December 2024. The data were sourced from Bank Indonesia, the Central Bureau of Statistics, and the Indonesia Stock Exchange (IDX). Findings reveal that exchange rates negatively and significantly affect the Composite Stock Price Index, while money supply and interest rates have positive and significant impacts. Inflation contributes positively to stock index performance and serves as a moderating factor, although its effect is relatively smaller. The study highlights the importance of macroeconomic stability for capital market resilience. For investors, attention to inflation and interest rate trends can enhance portfolio strategies. For policymakers, coordinated monetary policy is vital to reduce market uncertainty and sustain investor trust in Indonesia’s stock market.
Principles of Good Governance on Performance Jamaluddin
Seumike : Society Progress Journal Vol. 1 No. 1 (2025): SEUMIKE
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64826/seumike.v1i2.0049

Abstract

Good governance is widely regarded as a fundamental component in achieving organizational performance and sustainable development. This study explores the principles of good governance and their impact on organizational performance, particularly in public and private sectors. By utilizing a mixed-method approach, we analyze how transparency, accountability, participation, and rule of law influence efficiency and effectiveness. The results highlight significant positive relationships between good governance practices and performance outcomes, providing insights for policymakers and organizational leaders.
ANALISIS RASIO KEUANGAN MENGUKUR KINERJA KEUANGAN PT PUPUK ISKANDAR MUDA (MENERAPKAN DATA 2022-2024) Athaya Nasywa; Jamaluddin Jamaluddin
IndOmera Vol 7 No 13 (2026): indOmera, Maret 2026
Publisher : LPPM-UNIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55178/idm.v7i13.576

Abstract

This study aims to measure financial performance using financial ratio analysis in the form of Liquidity Ratio, Profitability Ratio, and Solvency Ratio at PT Pupuk Iskandar Muda. The method used is descriptive with a qualitative approach. The data used is secondary data from PT Pupuk Iskandar Muda's financial statements for 2022-2024. The data collection technique uses documentation techniques. The results of this study indicate that PT Pupuk Iskandar Muda's financial performance based on Liquidity Ratio as measured by the current ratio, quick ratio, and cash ratio is in poor condition because it is below industry standards. Based on Profitability Ratio as measured by return on equity, return on assets, and net profit margin is in poor condition because it is below industry standards. Based on Solvency Ratio as measured by debt to equity ratio and debt to asset ratio is in poor condition because it is above industry standards.
Penguatan Sikap Mental Islami Sebagai Landasan Kepribadian Muslim Yang Unggul Iskandar; Muhammad Iqbal; Jamaluddin
Saweu: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2025): Saweu : Jurnal Pengabdian Kepada Masyarakat
Publisher : STAI Nusantara Kota Banda Aceh

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

Abstract

Kondisi sosial masyarakat saat ini menunjukkan semakin tingginya tantangan hidup yang berdampak pada kesehatan mental dan kestabilan kepribadian, terutama di kalangan generasi muda. Krisis nilai, tekanan ekonomi, serta pengaruh budaya luar menjadi faktor yang mendorong lemahnya ketahanan mental dan spiritual individu. Dalam konteks ini, ajaran Islam memiliki peran strategis dalam membentuk sikap mental yang tangguh, positif, dan penuh keteladanan melalui nilai-nilai seperti sabar, syukur, tawakal, ikhlas, dan husnuzan. Pengabdian masyarakat ini bertujuan untuk memberikan edukasi dan pembinaan kepada masyarakat tentang pentingnya penguatan sikap mental Islami sebagai dasar dalam membentuk kepribadian Muslim yang unggul. Kegiatan dilaksanakan melalui metode ceramah interaktif, diskusi kelompok, refleksi ayat Al-Qur’an, dan latihan afirmasi diri dengan pendekatan partisipatif dan reflektif. Peserta berasal dari kalangan masyarakat umum yang menunjukkan kebutuhan akan pembinaan spiritual dan mental. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap konsep sikap mental Islami serta tumbuhnya kesadaran untuk mengamalkannya dalam kehidupan sehari-hari. Penguatan sikap mental berbasis nilai-nilai Islam terbukti relevan dalam membangun kepribadian yang kuat, seimbang, dan siap menghadapi tantangan zaman. Oleh karena itu, program ini perlu dilanjutkan dan direplikasi secara berkelanjutan di berbagai lapisan masyarakat.
Penguatan Sikap Mental Islami Sebagai Landasan Kepribadian Muslim Yang Unggul Iskandar; Muhammad Iqbal; Jamaluddin
Saweu: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2025): Saweu : Jurnal Pengabdian Kepada Masyarakat
Publisher : STAI Nusantara Kota Banda Aceh

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

Abstract

Kondisi sosial masyarakat saat ini menunjukkan semakin tingginya tantangan hidup yang berdampak pada kesehatan mental dan kestabilan kepribadian, terutama di kalangan generasi muda. Krisis nilai, tekanan ekonomi, serta pengaruh budaya luar menjadi faktor yang mendorong lemahnya ketahanan mental dan spiritual individu. Dalam konteks ini, ajaran Islam memiliki peran strategis dalam membentuk sikap mental yang tangguh, positif, dan penuh keteladanan melalui nilai-nilai seperti sabar, syukur, tawakal, ikhlas, dan husnuzan. Pengabdian masyarakat ini bertujuan untuk memberikan edukasi dan pembinaan kepada masyarakat tentang pentingnya penguatan sikap mental Islami sebagai dasar dalam membentuk kepribadian Muslim yang unggul. Kegiatan dilaksanakan melalui metode ceramah interaktif, diskusi kelompok, refleksi ayat Al-Qur’an, dan latihan afirmasi diri dengan pendekatan partisipatif dan reflektif. Peserta berasal dari kalangan masyarakat umum yang menunjukkan kebutuhan akan pembinaan spiritual dan mental. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap konsep sikap mental Islami serta tumbuhnya kesadaran untuk mengamalkannya dalam kehidupan sehari-hari. Penguatan sikap mental berbasis nilai-nilai Islam terbukti relevan dalam membangun kepribadian yang kuat, seimbang, dan siap menghadapi tantangan zaman. Oleh karena itu, program ini perlu dilanjutkan dan direplikasi secara berkelanjutan di berbagai lapisan masyarakat.
Enhancing Educational Quality Through the P4 Budgeting Model Based on BAA: A SWOT Perspective Sonny Muhammad Ikhsan Mangkuwinata; Marwan; Munawar; Saiful Bahri; Najmudin; Jamaluddin
Jurnal Penelitian Pendidikan IPA Vol 12 No 6 (2026)
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v12i6.15251

Abstract

Financial management plays a crucial role in improving educational quality; however, many educational foundations still struggle to integrate budgeting, accounting, and auditing into a comprehensive financial management framework. Previous studies have generally examined these functions separately, creating a research gap regarding the effectiveness of an integrated model in supporting educational quality and institutional sustainability. This study aims to analyze the implementation of the integrated P4–Budgeting, Accounting, and Auditing (P4-BAA) model at the Almuslim Peusangan Foundation and evaluate its contribution to educational quality improvement. This study employed a qualitative case study approach. Data were collected through semi-structured interviews with 15 purposively selected informants, including foundation leaders, financial managers, school principals, and administrative staff. Additional data were obtained through document analysis and direct observation. Data were analyzed using thematic analysis supported by NVivo software through coding, categorization, theme development, and triangulation. The findings show that the P4-BAA model strengthened financial planning, accountability, and transparency across educational units. Key strengths identified include institutional reputation, affordable tuition fees, and government support, while major challenges involve limited infrastructure, inadequate teacher qualifications, and unstable funding sources. The model improved budget allocation, stakeholder participation, financial reporting, and monitoring mechanisms, leading to more efficient resource utilization and stronger support for teacher development programs. The study concludes that the P4-BAA model provides a practical framework for enhancing financial governance and sustaining continuous improvements in educational quality.
Co-Authors Athaya Nasywa Hakim Muttaqim Iskandar M. Saleh Muhammad Iqbal Munawar Najmudin Saiful Bahri Sonny Muhammad Ikhsan Mangkuwinata