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All Journal SOCIETAL Bharasumba Jurnal Multidispliner
Mariani Mariani
Universitas Halu Oleo
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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STRATEGI NELAYAN DALAM MENGHADAPI KEMISKINAN DI DESA MANTIGOLA KECAMATAN KALEDUPA KABUPATEN WAKATOBI Bakri Yusuf; Mariani Mariani; Ambo Upe
SOCIETAL Vol 10, No 2 (2023): Edisi Oktober
Publisher : SOCIETAL

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Abstract

Tujuan dari penelitian ini adalah (1) untuk mengetahui faktor-faktor yang menyebabkan kemiskinan nelayan di Desa Mantigola Kecamatan Kaledupa Kabupaten Wakatobi(2) untuk mengetahui strategi nelayan dalam menghadapi kemiskinan di Desa Mantigola Kecamatan Kaledupa Kabupaten Wakatobi. Metode penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data yaitu studi kepustakaan dan penelitian lapangan yang terdiri dari observasi, wawancara dan dokumentasi. Berdasarkan hasil penelitian yang menunjukkan bahwa faktor yang menyebabkan kemiskinan nelayan yaitu keterbatasan modal, pola hidup konsumtif, kurangnya perhatian pemerintah, ketergantungan pada alam, keterbatasan peluang-peluang kerja di sektor non perikanan. Kemudian nelayan memiliki strategi yaitu (1) mengoptimalkan peran anggota keluarga (2) diverifikasi pekerjaan dan (3) jaringan sosial.
THE EFFECT OF CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE WITH EARNINGS MANAGEMENT AS MEDIATION VARIABLE Mariani Mariani; Dedy Takdir Syaifuddin; Sujono Sujono; Usman Usman
Jurnal Multidisipliner Bharasumba Vol 5 No 01 (2026): BHARASUMBA: Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v5i01.1959

Abstract

This study examines the effect of corporate governance and intellectual capital on financial performance, with earnings management as a mediating variable, in banking companies listed on the Indonesia Stock Exchange during the 2017–2024 period. Using purposive sampling, 20 banks with a total of 160 observations were selected as the research sample. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that corporate governance and intellectual capital have a positive and significant effect on financial performance, with intellectual capital emerging as the most dominant factor. However, corporate governance and intellectual capital do not have a significant effect on earnings management. Furthermore, earnings management does not mediate the relationship between corporate governance or intellectual capital and financial performance. These findings suggest that improvements in financial performance within the banking sector are driven more by the direct implementation of sound corporate governance practices and effective management of intellectual capital rather than through earnings management practices.
Co-Authors Ambo Upe Arman Arman Bakri Yusuf Dedy Takdir Syaifuddin Fina Amalia Masri Nirmalasari Nirmalasari Nurjannah Nurjannah Sujono Sujono Usman Usman