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Education on the Utilization of Stingless Bees as Potential Natural Pollinators for Bitter Gourd Plants Phika ainnadya hasan; Andi Gita Maulidyah Indraswari Suhri; Andi Aris Mattunruang; Muhammad Athar Asmas; A Hasdiansyah; Wiwik Wiji Astuti
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol 7 No 2 (2023): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : Dewan Pimpinan Daerah (DPD) Perkumpulan Dosen Indonesia Semesta (DIS) Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v7i2.764

his activity aims to provide solutions to the problems faced by the community in the agricultural sector. In this case, the help of pollination by stingless bees is a solution to the quality and quantity of agricultural crop yields, especially bitter melon plants grown by the community. The selection of stingless bees as pollinating agents is based on safety and convenience reasons for the community in participating in a series of activities. These bees are adaptive and easy to manage. The activity method is participatory action research (PAR) which actively involves the community from the preparatory stage, the process, to the final stage. Activity evaluation includes context, input, process, and product. The result of this activity is that the community understands the technique of using pollinating bees to optimize bitter melon crop yields. Through this activity the community also understands the importance of maintaining bee populations in nature. The positive impact that can be expected from this activity is an increase in the quality and quantity of bitter melon yields in the form of fruit size, number of fruit, and number of seeds. Furthermore, the community took the initiative to plant other types of agricultural crops and reuse stingless bees as the main pollinating agent.

Pengaruh Green Business dan Good Corporate Governance Terhadap Kinerja Keuangan: Corporate Social Responsibility sebagai Pemoderasi Andi Aris Mattunruang; Asmirawati Asmirawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1948

The aim of this study was conducted to find out whether green business using the annual reports of companies that received the Pollution Control, Evaluation and Ranking Program Award (PROPER) corporate social responsibility is influenced by the characteristics of the board of commissioners (number of independent commissioners, diversity of the board of commissioners, and concentration of ownership) and whether financial performance (ROA, ROE and Tobin's Q) is moderated by corporate social responsibility, in companies listed on the Indonesia Stock Exchange in the period 2015 to 2022. The population used is all companies listed on the Stock Exchange Indonesia for five consecutive years. The sampling method was selected using purposive sampling, namely non-financial companies included in Pefindo 25. This study used a quantitative approach. The samples used in this study were 22 companies with 110 observations. The data analysis method uses panel data regression (Eviews 9) with Descriptive Statistical Tests, Model Conformity Tests, namely the Chow test and Hausman test, followed by the F test, the Goodness of Fit test, the hypothesis test, and finally the t test. The results of research on green economy and good corporate governance which are proxied by the number of independent commissioners, the diversity of the board of commissioners and the majority ownership of the company have a positive effect on financial performance. moderated by corporate social responsibility has no positive effect on financial performance proxied by ROA, ROE and leverage.

Analysis of the Effect Current Ratio on Return on Assets at PT Astra Otoparts TBK. Ikhyanuddin; Fatma Sarie; Andi Aris Mattunruang; Eva Yuniarti Utami; Fajriani Azis
Fundamental and Applied Management Journal Vol. 1 No. 2 (2023): FAMJ, December 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i2.202308

This study makes an important contribution in understanding the relationship between current ratio and return on assets at PT Astra Otoparts Tbk. Through the use of a simple linear regression test on financial statement data for the period 2015-2022, this study intends to explain the extent to which the current ratio affects the company's return on assets. Current ratio, as the independent variable, is used as an indicator of the company's ability to meet its short-term obligations, while return on assets, as the dependent variable, reflects the company's level of profitability. The results show that, although the current ratio has a positive influence on return on assets, the influence is not statistically significant. In other words, the increase in current ratio does not contribute significantly to the increase in return on assets at PT Astra Otoparts Tbk. The findings can provide valuable insights for company management in designing financial strategies, especially in terms of managing short-term assets and liabilities. In the context of the automotive and spare parts industry in Indonesia, where PT Astra Otoparts Tbk operates, an in-depth understanding of the factors that influence return on assets is crucial. The results of this study can serve as a basis for similar companies to evaluate and improve their financial performance, optimize asset allocation, and manage short-term liabilities more effectively. Further research and the integration of other factors in financial analysis can help shape a more holistic and sustainable business strategy amidst changing market dynamics.

978-623-09-6726-9 Manajemen Keuangan: Asuransi Dan Manajemen Risiko Andi Sartika Juniarmita, Andi Sartika Juniarmita; Misrah, Misrah; Agus umar Gazali, Agus umar Gazali; Ris Akril Nurimansjah, Ris Akril Nurimansjah; Mustafa, Mustafa; Nurlaela, Nurlaela; Samsu Gaffar, Samsu Gaffar; Andi Aris Mattunruang, Andi Aris Mattunruang; Andi Tenri Uleng Akal, Andi Tenri Uleng Akal; Syamsul Bakhtiar Ass, Syamsul Bakhtiar Ass; Andi Muhammad Irwan, Andi Muhammad Irwan; Sarnawiah, Sarnawiah; Darnawati, Darnawati; Haeril, Haeril
Lajagoe Pustaka
Publisher : Lajagoe Pustaka

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Buku "Manajemen Keuangan : Asuransi dan Manajemen Risiko" merangkum secara komprehensif prinsip-prinsip dasar asuransi dan strategi manajemen risiko. Dengan kontribusi berbagai penulis dan praktisi di bidangnya, buku ini menjadi panduan penting bagi pembaca yang ingin memahami dan mengaplikasikan konsep-konsep tersebut. Berikut adalah ringkasan inti dari buku ini: Konsep Dasar Manajemen Risiko; Pengertian, Tujuan, Dan Fungsi Manajemen Risiko; Mengidentifikasi Risiko; Kerugian Potensial; Pengukuran Risiko; Pengendalian Risiko; Pemindahan Risiko Kepada Pihak Asuransi; Dampak Asuransi Terhadap Kehidupan Sosial Ekonomi; Hukum Asuransi Di Indonesia; Prinsip Dasar Asuransi Dan Polis Asuransi; Premi Asuransi; Asuransi Jiwa; Asuransi Kerugian. Buku ini tidak hanya memberikan pemahaman mendalam tentang asuransi dan manajemen risiko tetapi juga merangsang pemikiran kritis dan inovasi. Dengan membaca buku ini, pembaca diharapkan dapat mengambil keputusan yang lebih baik terkait dengan perlindungan risiko dan pengelolaan aset mereka.

978-623-09-6726-9 Manajemen Keuangan: Asuransi Dan Manajemen Risiko Andi Sartika Juniarmita, Andi Sartika Juniarmita; Misrah, Misrah; Agus umar Gazali, Agus umar Gazali; Ris Akril Nurimansjah, Ris Akril Nurimansjah; Mustafa, Mustafa; Nurlaela, Nurlaela; Samsu Gaffar, Samsu Gaffar; Andi Aris Mattunruang, Andi Aris Mattunruang; Andi Tenri Uleng Akal, Andi Tenri Uleng Akal; Syamsul Bakhtiar Ass, Syamsul Bakhtiar Ass; Andi Muhammad Irwan, Andi Muhammad Irwan; Sarnawiah, Sarnawiah; Darnawati, Darnawati; Haeril, Haeril
Lajagoe Pustaka
Publisher : Lajagoe Pustaka

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

Buku "Manajemen Keuangan : Asuransi dan Manajemen Risiko" merangkum secara komprehensif prinsip-prinsip dasar asuransi dan strategi manajemen risiko. Dengan kontribusi berbagai penulis dan praktisi di bidangnya, buku ini menjadi panduan penting bagi pembaca yang ingin memahami dan mengaplikasikan konsep-konsep tersebut. Berikut adalah ringkasan inti dari buku ini: Konsep Dasar Manajemen Risiko; Pengertian, Tujuan, Dan Fungsi Manajemen Risiko; Mengidentifikasi Risiko; Kerugian Potensial; Pengukuran Risiko; Pengendalian Risiko; Pemindahan Risiko Kepada Pihak Asuransi; Dampak Asuransi Terhadap Kehidupan Sosial Ekonomi; Hukum Asuransi Di Indonesia; Prinsip Dasar Asuransi Dan Polis Asuransi; Premi Asuransi; Asuransi Jiwa; Asuransi Kerugian. Buku ini tidak hanya memberikan pemahaman mendalam tentang asuransi dan manajemen risiko tetapi juga merangsang pemikiran kritis dan inovasi. Dengan membaca buku ini, pembaca diharapkan dapat mengambil keputusan yang lebih baik terkait dengan perlindungan risiko dan pengelolaan aset mereka.

MANAJEMEN PERUBAHAN DAN PENGEMBANGAN ORGANISASI Pustri D, S.M., M.M, A. Kartini Sari; Mattunruang, S.E., M.Sc, Andi Aris; Idris, S.E., M.M , Muhammad; S.Kom., M.M, Dr, Hari Yeni,; Tabsir, S.E., M.Si, Muhammad Kusnady; S.E., M.M, Rahayu Japar,; S.M., M.M, Jumriah Basri,; S.E., M.M, Nurul Fajeriani,; S.S., M.Comn, Rahma Saiyed,; S.E., M.M, Muhammad Asdar,; S.E., M.M, Haeril; S.E., M.Si, Fadlina,; S.E., M.M, Sutriana; S.IP., M.Si, Suharto,; S.E., M.M, Sugianto,; S.E., M.M, Shalahuddin
Lajagoe Pustaka
Publisher : Lajagoe Pustaka

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Buku Bunga Rampai Manajemen Perubahan dan Pengembangan Organisasi ini dapat terwujud dengan baik. Buku ini hadir sebagai wujud komitmen kami dalam memberikan kontribusi terhadap pengembangan ilmu manajemen, khususnya dalam aspek perubahan dan pengembangan organisasi yang kian relevan di era globalisasi dan dinamika pasar yang terus berubah. Perubahan adalah satu-satunya hal yang konstan dalam kehidupan dan dunia bisnis. Dalam konteks organisasi, perubahan bukan hanya merupakan tantangan, tetapi juga merupakan peluang untuk pertumbuhan dan inovasi. Di sinilah pentingnya pemahaman mendalam mengenai manajemen perubahan dan strategi pengembangan organisasi yang efektif. Buku ini dirancang sebagai referensi yang komprehensif, menggabungkan teori-teori manajemen perubahan dengan praktik-praktik terbaik yang telah terbukti dalam berbagai kasus nyata.

MANAJEMEN PERUBAHAN DAN PENGEMBANGAN ORGANISASI Pustri D, S.M., M.M, A. Kartini Sari; Mattunruang, S.E., M.Sc, Andi Aris; Idris, S.E., M.M , Muhammad; S.Kom., M.M, Dr, Hari Yeni,; Tabsir, S.E., M.Si, Muhammad Kusnady; S.E., M.M, Rahayu Japar,; S.M., M.M, Jumriah Basri,; S.E., M.M, Nurul Fajeriani,; S.S., M.Comn, Rahma Saiyed,; S.E., M.M, Muhammad Asdar,; S.E., M.M, Haeril; S.E., M.Si, Fadlina,; S.E., M.M, Sutriana; S.IP., M.Si, Suharto,; S.E., M.M, Sugianto,; S.E., M.M, Shalahuddin
Lajagoe Pustaka
Publisher : Lajagoe Pustaka

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

Buku Bunga Rampai Manajemen Perubahan dan Pengembangan Organisasi ini dapat terwujud dengan baik. Buku ini hadir sebagai wujud komitmen kami dalam memberikan kontribusi terhadap pengembangan ilmu manajemen, khususnya dalam aspek perubahan dan pengembangan organisasi yang kian relevan di era globalisasi dan dinamika pasar yang terus berubah. Perubahan adalah satu-satunya hal yang konstan dalam kehidupan dan dunia bisnis. Dalam konteks organisasi, perubahan bukan hanya merupakan tantangan, tetapi juga merupakan peluang untuk pertumbuhan dan inovasi. Di sinilah pentingnya pemahaman mendalam mengenai manajemen perubahan dan strategi pengembangan organisasi yang efektif. Buku ini dirancang sebagai referensi yang komprehensif, menggabungkan teori-teori manajemen perubahan dengan praktik-praktik terbaik yang telah terbukti dalam berbagai kasus nyata.

Analisis Penerapan Sistem Akuntansi Manajemen terhadap Pengendalian Kualitas Produk di Rumah Jahit Akhwat Makassar Nurul Afiqah Annas; Andi Aris Mattunruang; Nurul Wahyuni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1623

This study aims to determine the application of management accounting systems to product quality control at Rumah Jahit Makassar. The research method used is a qualitative approach with the research respondents being the head of Rumah Jahit Akhwat Production, Perintis branch. The results of the study indicate that in product quality control three SAM components are used, namely quality targets, quality feedback, and quality incentives. The company controls the products produced to minimize the production of defective or damaged products. All information can be presented using SAM to determine the condition of product quality and the performance of production employees in producing goods. Companies that implement SAM will be able to manage both data into information so that they can present reports. This report is used to assist managers in making decisions.

Experiment Study: The Effect of Tournament Incentive Schemes on Budgetary Slack and Moral Reasoning as Moderation Rabbani, Inayah Abdillah; Nahartyo, Ertambang; Mattunruang, Andi Aris; Maksar, Muhammad Sofian
The Indonesian Journal of Accounting Research Vol 28, No 1 (2025): IJAR January 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.803

A number of empirical findings on tournament incentive schemes proved the effectiveness and efficiency of tournament incentive schemes in improving the performance of employees and managers. However, the latest study connecting the tournament incentive schemes to negative behavior proved that the tournament incentive schemes encourage opportunistic behavior in companies. This study aims to investigate the effect of implementing tournament incentive schemes in two different schemes and the effect of different levels of individual moral reasoning on budgetary slack and to conduct investigations on the role of moral reasoning in moderating the tournament incentive scheme to budgetary slack. This study was designed using a 2x2 experimental method between subjects. The results of this study indicate greater budgetary slack for the condition of a repeated tournament incentive scheme rather than the conditions of a grand tournament incentive scheme. It is less common in groups for individuals with high moral reasoning rather than low moral reasoning groups. Theoretically, this research contributes to expanding the explanation of tournament theory for negative efforts involving the role of cognitive moral development (CMD) theory. In addition, this study can be basic in choosing alternative incentive schemes that can be used to create a conducive environment and be independent of unethical behavior, especially for the process of budgeting in the companies.

Karakteristik Dewan Komisaris, Tanggung Jawab Sosial Perusahaan, dan Kinerja Keuangan Perusahaan Andi Aris Mattunruang; Reski Wulandari R
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.252

Tujuan dari penelitian ini dilakukan untuk mengetahui apakah tanggung jawab sosial perusahaan dipengaruhi oleh karakteristik dewan komisaris (jumlah komisaris independen, keragaman dewan komisaris, dan konsentrasi kepemilikan) dan apakah kinerja keuangan (ROA, ROE dan Tobin’s Q) dipengaruhi oleh tanggung jawab sosial perusahaan, pada perusahaan yang terdaftar pada Bursa Efek Indonesia pada periode 2015 sampai dengan 2019. Populasi yang digunakan adalah seluruh perusahaan yang terdaftar dalam Bursa Efek Indonesia selama lima tahun berturut-turut. Metode pengambilan sampel dipilih menggunakan purposive sampling yaitu perusahaan non keuangan yang terdapat dalam Kompas 100 dan Pefindo 25. Penelitian ini menggunakan pendekatan kuantitatif. Pengambilan sampel yang digunakan dalam penelitian ini 66 perusahaan dengan 330 observasi. Metode analisis data menggunakan regresi data panel (Eviews 9) dengan Uji Statistik Deskriptif, Uji Kesesuaian Model yaitu chow test dan hausman test, dilanjutkan dengan Uji F, Uji Goodness of Fit, Uji hipotesis, dan terakhir adalah Uji t. Hasil penelitian menunjukan bahwa jumlah komisaris independen, keragaman dewan komisaris berpengaruh positif signifikan terhadap tanggung jawab sosial perusahaan. Namun, konsentrasi kepemilikan berpengaruh positif namun hipotesis tidak terdukung sedangkan tanggung jawab sosial perusahaan berpengaruh positif dan signifikan terhadap ROA, ROE dan Tobin’s Q. Namun, variabel kontrol jumlah dewan komisaris, size dan leverage tidak berpengaruh signifikan terhadap tanggung jawab sosial maupun kinerja keuangan perusahaan.

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