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All Journal Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Abdimas Bina Bangsa AJAD : Jurnal Pengabdian kepada Masyarakat PUBLICA: Jurnal Pengabdian Masyarakat Kupna Akuntansi: Kumpulan Artikel Akuntansi International Journal of Economics, Management and Accounting
M. Rifkhi Fauzan S
Universitas Patimura Ambon
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengaruh Intelektual Capital Terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sitti Fatimah Kamaruddin; M. Rifkhi Fauzan
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 3 No 1 (2022): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.085 KB) | DOI: 10.30598/kupna.v3.i1.p19-30

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Human Capital Efficiency, Structural Capital Efficiency dan Capital Employed Efficiency terhadap Return of Asset pada perusahaan manufaktur yang terdaftar di BEI. Data dalam penelitian ini, diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan data sekunder dengan cara melakukan observasi dengan berkunjung ke Pusat Informasi Pasar Modal (PIPM) Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial Human Capital Efficiency dan Capital Employed Efficiency berpengaruh positif dan signifikan terhadap Return of Asset, sedangkan Structural Capital Efficiency berpengaruh positif dan tidak signifikan terhadap Return of Asset.
The Effect of Healthy Lifestyle and Role Stress On Auditor Performance With Emotional Quotient As the Moderating Variable M. Rifkhi Fauzan; Sitti Fatimah Kamaruddin
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 3 No 1 (2022): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.381 KB) | DOI: 10.30598/kupna.v3.i1.p31-44

Abstract

This study aims to examine the effect of healthy lifestyle and role stress on auditor performance with emotional quotient as moderating variable. Respondents in this study is auditors who work for Inspectorate of South Sulawesi Province, Indonesia. The total population consisted of 60 auditors and the technique of determining the sample was cencus method, which is the entire population were used as a research samples. In this study the method used was explanatory research. Data collection used a questionnaire instrument. Data were analyzed using Moderated Regression Analysis (MRA). The result show that healthy lifestyle positively and significantly affects auditor performance. Role stress are negatively and significantly affects auditor performance. Further analysis found that Emotional quotient mediates the relationship among healthy lifestyle and role stress on auditor performance.
MEMBANGUN JIWA KEWIRAUSAHAAN BAGI GENERASI MUDA (GEN Z) DENGAN PEMANFAATAN SOSIAL MEDIA PADA ERA DIGITALISASI Amelia Josefien Viotty Radianto; M. Rifkhi Fauzan S; Trisye Natalia Kilay; Chrisye Saija; Maria D. I. Renleeuw; Thalya N. Christine
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.779

Abstract

The purpose of this community service activity is to provide training to foster entrepreneurial spirit to gen Z by utilizing social media. The method used to carry out this community service activity is in the form of training to 50 gen Z people in Ambon City. To evaluate service activities, the service activity team distributed questionnaires related to entrepreneurship to the participants. The result of the service activities was that the entrepreneurial spirit of the participants grew significantly in all aspects such as the aspect of feeling of interest increased by 20%, the aspect of feeling happy increased by 12%, and the aspect of motivation and the aspect of desire / hope which both increased by 19%
Sosialisasi Digital Marketing dalam Upaya Peningkatan Penjualan Produk UMKM di Kepulauan Banda, Maluku Tengah Radianto, Amelia Josefien Viotty; Laitupa, Muhammad Fadila; Leatemia, Senda Yunita; Anakotta, Fanny Monica; Fauzan S, M Rifkhi
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2024): APRIL 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i1.303

Abstract

The purpose of this community service activity is to provide education in the form of outreach to increase sales of MSME products through digital marketing in the Banda Islands, Central Maluku. The methods used to carry out community service activities are qualitative methods in the form of interviews and active and participatory learning methods. After being evaluated through several interview questions, this socialization was able to increase the knowledge and insight of MSME players in the Banda Islands so that they could maximize the potential of technology around them in an effort to increase sales of MSME products.
KINERJA LINGKUNGAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN Putuhena, Hempry; Fauzan, M Rifkhi; Zalni, Zalni
Jurnal Cita Ekonomika Vol 18 No 1 (2024): Cita Ekonomika: Jurnal Ilmu Ekonomi
Publisher : Jurusan Ekonomi Pembangunan, FEB Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51125/citaekonomika.v18i1.11625

Abstract

Disclosure of information is not only limited to financial, non-financial aspects in the current era contain information that is essential for companies, especially to add value in the eyes of stakeholders. This research aims to see the influence of environmental performance, CSR disclosure, and dividend payout ratio on company value. The samples of consumer goods companies that can be observed during the 2019-2022 period are 12 companies. Testing using multiple linear regressions found that environmental performance, CSR disclosure, and dividend payout ratio had no effect on company value. Investors can see the determinants of company value, but this research did not find that the variables in this research could explain this, so there were 96.2% variables outside this research that could explain the relationship with company value.
PEMBERDAYAAN EKONOMI KREATIF PADA KELOMPOK IBU-IBU PKK DESA GALALA Jefry Gasperz; Christina Sososutiksno; Yuyun Yuniarti Layn; jabida Latuamury; Revy Wilhelmina Silooy; Franco B. Limba; Shella Gilby Sapulette; Alfrin Ernest M. Usmany; Kathleen Asyera Risakotta; Trisye M. Kilay; M. Rifkhi Fauzan S.; Zalni
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): PUBLICA: Jurnal Pengabdian Masyarakat, April 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v1i2.21

Abstract

Kegiatan pengabdian kepada masyarakat melalui pemberdayaan ekonomi kreatif pada kelompok ibu-ibu PKK. Tujuan dilakukannya kegiatan ini untuk memberikan pemahaman tentang ekonomi kreatif di era digital sehingga mampu berpikir kreatif dan inovatif terkait pengembangan produk dan pemasarannya, serta mengubah pola piker untuk menumbuhkembangkan jiwa kewirausahaan yang produktif. Sosialisasi materi disampaikan dengan metode presentasi dan diskusi, serta diikuti oleh 35 peserta ibu-ibu PKK Desa Galala. Berdasarkan hasil pelaksanaan pengabdian, disimpulkan bahwa peserta sangat antusias dan semangat. Mereka terlibat secara langsung dalam sesi diskusi. Adanya pengabdian ini memberikan kontribusi bagi pengembangan usaha mereka dan mendapatkan respon yang positif dari peserta untuk meningkatkan pemahaman, keterampilan dan strategi pemasaran dalam mempromosikan usaha mereka.
Do the Disclosure of Environmental Management Accounting and Independent Assurance Affect Profitability? Hempry Putuhena; Leonard D. M. Sangur; M. Rifkhi Fauzan S; Paskanova C Gainau
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.430

Abstract

This study aims to examine the effect of water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures on Return On Equity. (ROE). This study provides information about entities that are socially responsible and whether their financial performance will improve or not after the implementation of corporate social and environmental activities. The independent variables in this study are water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures. ROE in this study is the dependent variable. The secondary data required for the study comes from the sustainability reports of 35 companies in 2023, and then the relationship between the independent and dependent variables is tested using EViews. The results of data management in the study indicate that there is an effect between water usage, waste generated, and environmental expenditures on ROE, thus supporting H1, H4, and H6. This condition is reversed with energy consumption, carbon emissions produced, and independent Assurance, where these three variables do not have an effect on ROE, proving that H2, H3, and H5 are not supported. The implication of this study is that management can achieve sustainable profits by disclosing activities that support environmental sustainability and using independent parties to guarantee the sustainability reports that have been created, thereby gaining more trust from stakeholders, which affects ROE.
Is Work Life Balance Matter in Accounting Profession? Putuhena, Hempry; Fauzan S, M Rifkhi; Zalni; Kriswantini, Dwi
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

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

Abstract

This study investigates the impact of work involvement, work engagement, and work satisfaction on work-life balance within the accounting profession. Additionally, it proposes strategies to support employees in achieving a healthy balance and identifies key factors contributing to workplace changes that influence work-life balance. The relationships between the independent and dependent variables were analyzed using SPSS, based on a sample of 54 accounting professionals with diverse work experiences. The findings reveal that work involvement and work engagement have a positive effect on work-life balance, whereas work satisfaction does not exhibit a significant impact. Hypothesis testing results confirm that only the first two hypotheses were supported, while the third was rejected. The novelty of this study lies in its focus on work-life balance within the accounting profession, a field characterized by high workloads and stringent accuracy demands.
Co-Authors Alfrin Ernest M. Usmany Amelia Josefien Viotty Radianto Anakotta, Fanny Monica CHRISTINA SOSOSUTIKSNO Chrisye Saija Franco B. Limba Hempry Putuhena Jabida Latuamury Jefry Gasperz Kathleen Asyera Risakotta Kilay, Trisye Natalia Kriswantini, Dwi Laitupa, Muhammad Fadila Leonard D. M. Sangur Maria D. I. Renleeuw Paskanova C Gainau Radianto, Amelia Josefien Viotty Revy Wilhelmina Silooy Senda Yunita Leatemia Shella Gilby Sapulette Sitti Fatimah Kamaruddin Thalya N. Christine Trisye M. Kilay Yuyun Yuniarti Layn Zalni Zalni, Zalni