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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Hasanuddin Economics and Business Review AFEBI Economic and Finance Review AFEBI Accounting Review SENTRALISASI BJRA (Bongaya Journal of Research in Accounting) Jurnal Ilmiah Akuntansi Manajemen Jurnal Bisnis Mahasiswa Sustainable : Jurnal Akuntansi Jurnal Multidisiplin Madani (MUDIMA) Jurnal Akuntansi dan Keuangan Indonesia Journal of Islamic Business Management Studies (JIBMS) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Advances In Social Humanities Research Contemporary Journal of Applied Sciences (CJAS) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Journal of Management, Economic, and Financial Atestasi : Jurnal Ilmiah Akuntansi
Abdul Hamid Habbe, Abdul Hamid
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of the Independent Board of Commissioners and Corporate Sustainability on Firm Value in Mining on the Indonesia Stock Exchange (IDX) in 2021-2022 Nur'Illiyyien; Fratiwi, Sri Ayu; Tikupasang, Medyoto; Fitriani; Jamaluddin; Habbe, Abdul Hamid; Mediaty
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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

Abstract

Abstract This research aims to examine the effect of the independent board of commissioners and corporate sustainability on firm value. This research uses a causality quantitative approach. The research data is secondary data taken from the IDX data website. The sample used amounted to 15 mining sector companies during the two-year observation period. Purposive sampling is a technique used for data collection. The analysis method used is linear regression analysis with SPSS 23 analysis tool. The results showed that the independent committee and corporate sustainability have a significant influence on firm value. Keywords: Independent Board of Commissioners, Corporate Sustainability, Firm Value
The Effect of Return on Assets, Net Profit Margin, and Debt to Equity Ratio on Stock Returns Mediaty; Habbe, Abdul Hamid; Yunus
Contemporary Journal of Applied Sciences Vol. 1 No. 2 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/cjas.v1i2.7374

Abstract

This study seeks to evaluate the influence of return on assets (ROA), net profit margin (NPM), and debt-to-equity ratio (DER) on the stock returns of manufacturing companies within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2021. The investigation encompasses a population of 74 companies within this industry, and employing purposive sampling, a total of 8 companies were chosen as the sample. The research employs a quantitative analysis, specifically adopting an associative research approach. The findings reveal that both ROA and NPM exert a significant individual impact on stock returns, whereas the DER variable does not exhibit a statistically significant influence. Moreover, when considered collectively, the three variables (ROA, NPM, DER) demonstrate a substantial combined effect on stock returns.
Analysis of the Effect of Intelligent Quotient (IQ),Emotional Quotient (EQ), and Spiritual Quotient (SQ) on Accountability of Private University With Performance as Intervening Variable Mediaty; Afandi; Habbe, Abdul Hamid
Contemporary Journal of Applied Sciences Vol. 1 No. 2 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/cjas.v1i2.7385

Abstract

The aim of this study is to examine how intelligent quotient, emotional quotient, and spiritual quotient influence performance and accountability within private universities. The research centers on five private universities located in Makassar city, utilizing questionnaire distribution as the primary data collection method. The analysis employed for data interpretation involves quantitative methods, specifically multiple linear regression analysis and path analysis. The findings of the study reveal the following results: (1) Intelligent quotient positively influences performance in private universities; (2) Emotional quotient does not significantly affect performance in private universities; (3) Spiritual quotient positively influences performance in private universities; (4) Intelligent quotient positively affects accountability in private universities; (5) Emotional quotient positively affects accountability in private universities; (6) Accountability in private universities is positively influenced by spiritual quotient. (7) Intelligent quotient, emotional quotient, and spiritual quotient jointly contribute to a positive impact on accountability through performance in private universities.
Systematic Literature Review of Market Efficiency in Emerging Markets M, Yuliana; Maknun, Andi Batari Annisa; Habbe, Abdul Hamid; Nagu, Nadhirah
Jurnal Multidisiplin Madani Vol. 4 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i7.10131

Abstract

This research examines market efficiency in emerging markets through a systematic literature review. Market efficiency, in the context of finance theory, is a condition in which asset prices fully reflect all available information. In emerging markets, achieving efficiency is often constrained by a number of factors. This research finds that emerging markets are generally only able to achieve weak-form efficiency, where prices reflect historical information but fail to fully reflect public or private information quickly and accurately. Limitations in transparency, weak regulation, and insider trading practices hinder the achievement of semi-strong and strong form efficiency. In addition, market anomalies such as price deviations from fundamental values are often found, caused by unstable and asymmetric information distribution
Effect of Working Capital Turnover and Turnover Receivables on Company Profitability Food and Beverage Sector Manufacturing Registered on the Indonesia Stock Exchange Mediaty, Mediaty; Rachmatullah, Muhammad; Habbe, Abdul Hamid
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 1 No. 11 (2023): Desember 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v1i11.7277

Abstract

This study aims to accomplish three primary objectives: firstly, to assess the impact of partial working capital turnover on profitability; secondly, to examine the influence of partial loan turnover on profitability; and thirdly, to investigate the combined effect of working capital turnover and loan turnover on profitability. The variables under scrutiny include profitability, denoted as the dependent variable (Y), measured through return on assets, and independent variables (X) comprising working capital turnover and receivables turnover. The research is conducted on the population of all manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange, with a sample of 17 companies selected over a 3-year period using a saturated sampling technique. Data collection involves the utilization of documentation techniques. Analysis entails classic assumption testing, multiple linear regression analysis, coefficient of determination testing, t-tests, and F-tests, facilitated by SPSS software. The findings indicate that, overall, working capital turnover and receivables turnover do not collectively exert a significant impact on profitability. Additionally, the study reveals that partial working capital turnover, when examined in isolation, and partial receivables turnover do not individually exhibit a significant effect on profitability.
Effect of Transfer Pricing, Profitability, and Leverage on Tax Avoidance Mediaty, Mediaty; Habbe, Abdul Hamid; Awaluddin, Muhammad Rafly
Advances In Social Humanities Research Vol. 2 No. 2 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i2.144

Abstract

The purpose of this study is to improve the learning outcomes of students in mathematics subjects on the material of building curved side space through the Jigzaw cooperative learning model in grade IX SMP Negeri 3 Kesugihan Cilacap Regency. One of the efforts to improve learning outcomes is through the learning process using the Jigzaw cooperative learning model. The method used is the Kemmis and Mc Taggart model Classroom Action Research methods which consist of two cycles. This research was conducted from September 2020 to October 2020 in class IX-A SMP Negeri 3 Kesugihn Kab. Cilacap. The indicators of learning outcomes achieved in siculus I are the completeness of student learning reaching 71.8% with an average value of 71.8 and in cycle II the completeness of student learning reaches 100% with an average value of 96.61. This is supported by the average value of student activity which always increases in each cycle, namely in cycle I it reaches 71.8% and cycle II reaches 100%. Thus, it can be concluded that Jigzaw's cooperative learning model can improve student learning outcomes on the material to build curved side spaces
World Controversy: Water Sustainability In An Environmental Accounting Perspective Mediaty, Mediaty; Rante, Matrik Irama; Habbe, Abdul Hamid
Advances In Social Humanities Research Vol. 2 No. 4 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i4.224

Abstract

Social and environmental concerns have emerged as globally compelling topics, necessitating attention from all stakeholders due to their significant impact on human life. Sustainable global economic development is intricately tied to the Triple Bottom Line concept, emphasizing Profit, People, and Planet. Among critical natural resources, water resources play a central role across various economic sectors, especially amidst escalating global water scarcity and degradation challenges. While research in this area has evolved significantly, many studies remain limited in scope, focusing on specific processes or regions and failing to provide comprehensive insights into water usage across different sectors. Building upon previous research, this study employs a Systematic Literature Review (SLR) method from 2019 to 2023 to understand trends and progress in water sustainability accounting research. Through the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA) method, 23 relevant articles were identified and analyzed from various publishers such as Elsevier, Emerald, MDPI, and others. The findings reveal a diverse distribution of articles across publishers, with Elsevier being the most frequently utilized. This study contributes to the literature by offering insights into recent trends and areas of focus in water sustainability accounting research, informing future research directions and policy-making efforts to address social, environmental, and economic challenges effectively.  
TELAAH FILSAFAT MORAL SEBAGAI DASAR PENGAMBILAN KEPUTUSAN ETIS DALAM AKUNTANSI Putri P , Andi Sri Kumala; Habbe, Abdul Hamid; Panggalung, Gagarin
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.280

Abstract

This article aims to examine the concept of moral philosophy as a conceptual basis in ethical decision-making in the accounting profession. The development of the business world and major ethics scandals such as Enron and WorldCom show that ethical failures can cause widespread social and economic harm. This requires accountants to not only have technical ability, but also a strong moral foundation. Ethical decision-making must be rooted in rational moral considerations, not simply formal adherence to professional standards. This research uses a qualitative method with a library research approach, examining scientific literature, professional codes of ethics, and classic works of philosophers. Data analysis is carried out by qualitative content analysis to identify, interpret, and synthesize moral concepts. The results of the study show that moral philosophy, which is generally divided into deontology, utilitarianism, and virtue ethics, provides a comprehensive framework of thinking for accountants. Deontology emphasizes the moral obligation to act honestly and fairly (integrity) regardless of the consequences. Utilitarianism assesses actions based on the greatest benefits to many parties, encouraging accountants to weigh the social impact of their decisions on a wide range of stakeholders. Meanwhile, the Virtue Ethics focuses on the formation of the accountant's character and personal integrity, ensuring that the accountant acts morally correct even without external supervision. These three theories fundamentally strengthen the five fundamental ethical principles set forth by the Code of Ethics of the Indonesian Institute of Accountants (IAI, 2022). Thus, an understanding of moral philosophy is essential to strengthen the basis of accountants' ethical considerations and increase public trust in the credibility of the profession.
Interpretasi Laporan Keberlanjutan Pemerintah Daerah di Negara Berkembang: Pendekatan Filsafat Aditiya, Roby; Pagalung, Gagaring; Habbe, Abdul Hamid
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.27052

Abstract

Sustainability reporting in local governments in developing countries is an important concern in the discourse of responsible public governance. This study aims to examine the urgency of sustainability reporting in the public sector through a philosophical approach that includes the dimensions of ontology, epistemology, and axiology, with a focus on the context of Indonesia as a developing country. This research uses a qualitative literature study method with a scoping review approach of relevant international and national scientific articles, with analysis carried out thematically and philosophically to explore representations of reality, knowledge construction, and values that underlie local government sustainability reporting practices. The results of the study show that sustainability reporting practices in local governments in developing countries such as Indonesia are still in the normative stage and do not fully reflect the integration of substantive sustainability values. The reported reality is dominated by technocratic and symbolic narratives that do not fully represent social and ecological dynamics, while the knowledge formed tends to reproduce institutional structures without community involvement and local stakeholder participation. In addition, ethical values of sustainability have not been internalized in the reporting system, making reporting more of a bureaucratic formality than a public accountability tool. These findings emphasize the importance of transforming sustainability reporting into a participatory and value-based reflective space, with implications including the need for policy reform, strengthening institutional capacity, and community engagement in defining sustainability contextually.
The Influence of The Implementation of Good Corporate Governance and AKHLAK on The Performance Muhammad Farhan; Habbe, Abdul Hamid; Purisamya, Asharin Juwita
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 17 NOMOR 2 JULI 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v17i2.32920

Abstract

This study aims to determine the effect of the implementation of good corporate governance and AKHLAK on the company's performance at PT. Telkom Regional. The method of data collection in this study is to use a questionnaire distributed to employees as primary data. The data were analyzed by multiple linear regression and tested by research instrument test, classical assumption test, partial test and simultaneous test using SPSS software. The results of this study indicate that good corporate governance and AKHLAK has a positive and significant effect on company performance at the PT. Telkom Regional.
Co-Authors Abbas, Aulia Thalita Sada Abdul Wahid Aditiya, Roby Afandi Alamsyah, Muhammad Fajar Alifa, Sarah Andi Manggala Putra, Andi Manggala Anwar, Anas Iswanto Aryadi, Alif Razaq Asri, Wenny Nadya Awaluddin, Muhammad Rafly Azis, Siti Nafisah Bandang, Agus Batara, Angela Damara, Mochamad Rizky Darwis, Andi Mujahid Diaraya Diaraya, Diaraya Evrilyan, Dwi Faisal Abdullah Ferdiansah, Muhammad Irdam Fitriadi Fitriadi Fitriani Fratiwi, Sri Ayu Gagaring Pagalung Haliah, Haliah Hamid, Mashur Naufal Hermita Arif Ihya Ulumuddin, Ihya Intani, Fitria Irfan, Lidya Pratiwi Jamaluddin Kurniawan, Awi M, Yuliana Maknun, Andi Batari Annisa Mallisa, Amalia Indah Pratama MEDIATY Mediaty Mediaty , Mediaty Minggu, Ayu Rinathi Muhammad Ashari Muhammad Farhan Nagu, Nadhirah Nur Azizah Nur'Illiyyien Nur, Hamzah Fansyuri Nuralam Syamsuddin Nurdianti, Sitti Febri Nurwakia, Nurwakia Pakulla’, Heriani Panggalung, Gagarin Paulus Tangke Prabowo, Odi PRATIWI, RIZKY INMAS Purisamya, Asharin Juwita Putra, Ryan Wiranata Putri P , Andi Sri Kumala Putri Ramadhani Putriyanti, Indah Rachmatullah, Muhammad Rante, Matrik Irama Ratna Ayu Damayanti Razak, Linda A Riza Praditha Robert Jao Rosmayanti Sakinah, Andi Nur Sofia Sri Wahyuni Jumadi Syarifuddin Syarifuddin Tikupasang, Medyoto Usman, Asri USWATUN HASANAH Utami, Rizky Yohanis Rura YUNUS Zulaeha, Sitti