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All Journal International Journal of Asian Business and Management (IJABM) Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Aplikasi Perpajakan Fundamentum: Jurnal Pengabdian Multidisiplin
Hajrah Hamzah
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Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh struktur kepemilikan terhadap volume perdagangan saham pada laporan keuangan tahunan Perusahaan LQ-45 Hajrah Hamzah; Nur Afiah
Seminar Nasional LP2M UNM Prosiding Edisi 1
Publisher : Seminar Nasional LP2M UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.811 KB)

Abstract

This study aims to determine (1) the influence of institutional ownership, foreign ownership partially on the volume of stock trading in the LQ-45 company's annual financial statements, (2) the effect of institutional ownership, simultaneous foreign ownership of stock trading volume on LQ company's annual financial statements -45. The method of data collection uses purposive sampling in LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for 2016. Until 2017. The research data was obtained from www.idx.co.id. From 51 companies obtained a sample of 27 companies or 54 years of company data This study uses multiple linear regression. The results of the study show that institutional ownership influences the volume of trading in the company's shares. Institutional ownership in general can act as a party that monitors the company. A high level of institutional ownership will lead to greater oversight efforts by institutional investors so that it can hinder manager's opportunistic behavior. Foreign ownership affects the volume of trading in company shares. The percentage of shares owned by high international investors has an impact on effective monitoring efforts. This will increase the value and performance of the company because it can control the opportunistic behavior of managers that make managers reduce debt levels optimally.
Pengelolaan Keuangan bagi UMKM pada Kelurahan Balang Baru, Kecamatan Tamalate Hajrah Hamzah; Hanisyahputra, Farhan Dwinanda; Kartika Septiary Pratiwi Musa; Warka Syachbrani; Andi Muh Syukur Hidayatullah
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 3 No. 3 (2025): Agustus : FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v3i3.1188

Abstract

This Community Partnership Program (PKM) was implemented to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Balang Baru Subdistrict, Tamalate District, Makassar City, particularly in financial management. The main problems faced by local MSME actors include low financial literacy and the absence of systematic and sustainable financial recording practices, which hinder optimal business performance evaluation. Through this program, a team from Universitas Negeri Makassar designed and carried out training and mentoring activities focused on the use of digital financial recording systems that are user-friendly for MSME actors. The activities included the preparation of training materials on basic financial management, hands-on practice in preparing simple financial statements, the use of digital bookkeeping applications, and an evaluation of their implementation. The training was conducted intensively over three days using interactive and practical methods. The results showed a significant improvement in participants’ understanding and skills in managing business finances, recording transactions in an organized manner, and preparing financial reports that could be used for basic business analysis. Moreover, the program encouraged MSME actors to become more independent in making data-driven business decisions. This initiative is expected to have a long-term impact in promoting professionalism among MSMEs and serve as a replicable model for community empowerment through improved financial literacy.
Accounting in Ontological, Epistemological and Axiological Reviews Hajrah Hamzah
International Journal of Asian Business and Management Vol. 2 No. 5 (2023): October, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i5.6848

Abstract

Accounting science is part of the philosophy of science. This paper aims to see and show how capable the philosophy of science underlies various sciences, especially in the field of accounting. Basically The science of accounting develops within the framework of the philosophy of science which is the basis and direction, namely through ontology, epistemology and axiology as well as paradigms and is limited by the methodological scientific method and the development of the times influencing the development of accounting science. By examining these aspects, it is hoped that it will be known to what extent the contribution of the philosophy of science as a foundation in the development of accounting theories, methods, approaches, principles and standards takes place from time to time
Pengaruh Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Khusnul Qhatima Nurfajra; Samsinar; Hajrah Hamzah
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.485

Abstract

Penelitian ini bertujuan : menganalisis pengaruh Good Corporate Governance (GCG) terhadap kinerja keuangan pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Mekanisme GCG yang digunakan dalam penelitian ini meliputi kepemilikan institusional, dewan komisaris independen, dan komite audit. Kinerja keuangan diukur menggunakan Return on Assets (ROA). Populasi penelitian adalah 44 perusahaan sub sektor makanan dan minuman, dengan teknik purposive sampling diperoleh 26 perusahaan sebagai sampel penelitian. Data penelitian diperoleh dari laporan tahunan dan laporan keuangan perusahaan yang dipublikasikan melalui situs resmi BEI. Penelitian ini menggunakan pendekatan kuantitatif dengan metode dokumentasi terhadap laporan keuangan perusahaan. Analisis data dilakukan dengan analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis menggunakan SPSS. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan Dewan Komisaris Independen berpengaruh positif signifikan terhadap kinerja keuangan, sedangkan komite audit berpengaruh negatif signifikan. Secara simultan, kepemilikan institusional, dewan komisaris independen, dan komite audit berpengaruh signifikan terhadap kinerja keuangan. Dari ketiga variabel tersebut, dewan komisaris independen merupakan variabel yang paling dominan dalam memengaruhi kinerja keuangan perusahaan sub sektor makanan dan minuman di BEI.
Co-Authors Andi Muh Syukur Hidayatullah Farhan Dwinanda Hanisyahputra Kartika Septiary Pratiwi Musa Khusnul Qhatima Nurfajra Nur Afiah Samsinar Warka Syachbrani