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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Economics and Management Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah journal of social and economic research
Muammar Khaddafi
Universitas Batam
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Financial Distress, Tax Planning and Good Corporate Governance (GCG) on Earnings Management with Internal Control as an Intervening Variable Nofrianti Indah Pertiwi; Yuliansyah Yuliansyah; Muammar Khaddafi
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.126

Abstract

Financial distress occurs due to the company's failure to manage finances. These continuous losses result in capital deficiencies and even worse conditions when the company's liabilities are much higher than the company's assets. The sample of this study was 126 BUMN companies selected using purposive samples. The results of the analysis and testing carried out can conclude that financial distress and good corporate governance affect internal control. At the same time, tax planning does not affect internal control. Then, financial distress, tax planning, and good corporate governance do not affect earnings management, while internal control affects earnings management. Furthermore, financial distress and good corporate governance affect earnings management through internal control, while tax planning does not affect earnings management through internal control.
THE EFFECT OF WORK PLACEMENT, WORK ENVIRONMENT, WORK COMMITMENT ON IMPROVING EMPLOYEE PERFORMANCE WITH FACILITIES AN INFRASTRUCTURE AS INTERVENING VARIABLES AT THE OFFICE OF THE PORT MASTER AND CLASS I PORT AUTHORITY OF TANJUNG BALAI KARIMUN Armen; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1950

Abstract

This study examines the Influence of Job Placement, Work Environment, Work Commitment on Improving Employee Performance with Facilities and Infrastructure as Intervening Variables at the Harbormaster and Port Authority Office Class I Tanjung Balai Karimun. This study uses a quantitative approach based on statistical information. Data collection techniques use variable measurement using questionnaire instruments. Data analysis techniques in this study use Partial Least Square (PLS). The results of the study Job Placement has a positive but insignificant effect on the Facilities and Infrastructure variable. Work Environment has a positive but significant effect on the Facilities and Infrastructure variable. Work Commitment has a positive but significant effect on the Facilities and Infrastructure variable. Facilities and Infrastructure have a positive but significant effect on the Employee Performance variable. Job Placement has a positive but significant effect on the Employee Performance variable. Work Environment has a positive but significant effect on the Employee Performance variable. Work Commitment has a positive but significant effect on the Employee Performance variable. Facilities and Infrastructure have a positive but insignificant effect in mediating Job Placement on Employee Performance. Facilities and Infrastructure have a positive and significant effect in mediating the Work Environment on Employee Performance. Facilities and Infrastructure have a positive and significant effect in mediating Work Commitment on Employee Performance
STRATEGI IMPLEMENTASI PERDAGANGAN KARBON DALAM INDUSTRI MANUFAKTUR DI INDONESIA Febro Febrian Pratama; Muammar Khaddafi
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.431

Abstract

Penelitian ini bertujuan untuk menganalisis strategi implementasi perdagangan karbon dalam industri manufaktur dengan menggunakan metode studi kepustakaan. Data dikumpulkan dari berbagai sumber literatur yang relevan, termasuk jurnal ilmiah, buku, laporan resmi, dan publikasi terkait lainnya. Analisis dilakukan dengan mengidentifikasi konsep, teori, dan temuan penelitian sebelumnya yang berkaitan dengan implementasi perdagangan karbon. Temuan penelitian ini mengungkapkan bahwa perdagangan karbon memiliki potensi besar untuk mengurangi emisi gas rumah kaca di sektor manufaktur, namun terdapat tantangan dalam hal regulasi dan infrastruktur yang perlu diatasi. Implikasi dari penelitian ini memberikan wawasan tentang pentingnya strategi yang efektif dalam penerapan perdagangan karbon di industri manufaktur untuk mencapai target pengurangan emisi yang lebih besar.
DAMPAK PENERAPAN FINANCIAL TECHNOLOGY (FIN TECH) TERHADAP EFISIENSI OPERASIONAL BANK Donny Hartanto; Muammar Khaddafi
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.437

Abstract

Penelitian ini bertujuan untuk menganalisis dampak penerapan Financial Technology (FinTech) terhadap efisiensi operasional bank di Indonesia. Dalam beberapa tahun terakhir, perkembangan FinTech telah mengubah lanskap industri perbankan dengan menghadirkan inovasi dalam layanan keuangan seperti pembayaran digital, pinjaman online, dan investasi otomatis. Penelitian ini menggunakan metode kuantitatif dengan mengumpulkan data sekunder dari laporan keuangan tahunan bank yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2020. Efisiensi operasional diukur menggunakan rasio biaya operasional terhadap pendapatan operasional (BOPO) dan rasio efisiensi biaya (CER). Analisis data dilakukan dengan menggunakan regresi linier berganda untuk menentukan pengaruh penerapan FinTech terhadap efisiensi operasional. Hasil penelitian menunjukkan bahwa penerapan FinTech memiliki pengaruh signifikan terhadap peningkatan efisiensi operasional bank. Bank yang mengadopsi teknologi FinTech cenderung menunjukkan penurunan rasio BOPO dan CER, yang mengindikasikan peningkatan efisiensi dalam operasional mereka. Selain itu, hasil analisis juga menunjukkan bahwa bank dengan investasi lebih besar dalam teknologi FinTech memiliki keuntungan kompetitif dalam hal efisiensi biaya dan kecepatan layanan. Penelitian ini memberikan kontribusi penting bagi literatur manajemen keuangan dengan menunjukkan bahwa adopsi FinTech dapat menjadi strategi efektif untuk meningkatkan efisiensi operasional bank. Implikasi praktis dari penelitian ini adalah bahwa manajer bank harus mempertimbangkan peningkatan investasi dalam teknologi FinTech untuk mencapai kinerja operasional yang lebih efisien dan kompetitif. Rekomendasi untuk penelitian selanjutnya adalah mengeksplorasi dampak spesifik dari berbagai jenis layanan FinTech terhadap aspek-aspek lain dari kinerja keuangan bank.
Pengaruh Inovasi Produk dan Literasi Keuangan Terhadap Kinerja Keuangan: Peran Komitmen Pemilik Sebagai Variabel Moderasi: Studi Kasus pada UMKM di Coastal Area Tanjung Balai Karimun Azura Novi; Muammar Khaddafi; Nolla Puspita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5096

Abstract

The purpose of this study is to examine: 1) The impact of Product Innovation on Financial Performance, 2) The influence of Financial Literacy on Financial Performance, 3) The effect of Product Innovation on Financial Performance moderated by the Role of Owner Commitment, 4) The effect of Financial Literacy on Financial Performance moderated by the Role of Owner Commitment, and 5) The impact of the Role of Owner Commitment on Financial Performance. This research is a descriptive quantitative study using primary data, with a sample of 95 respondents randomly selected from SMEs in the Coastal Area. The data was analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS 3.0 software. The results of the analysis indicate that: 1) Product innovation has a significant impact on financial performance, with a t-statistic value of 2.166  >1,96, 2) Financial literacy significantly affects financial performance, with a t-statistic value of 4.401 >1,963) Product innovation does not significantly affect financial performance when moderated by the role of owner commitment, with a t-statistic value of 1.293 (less than >1,96), 4) Financial literacy does not significantly affect financial performance when moderated by the role of owner commitment, with a t-statistic value of 1.272 (less than >1,96) and 5) The role of owner commitment significantly influences financial performance, with a t-statistic value of 4.387 >1,96.
THE EFFECT OF WORK MOTIVATION, WORK COMPETENCE AND WORK LOAD ON INCREASING EMPLOYEE PRODUCTIVITY WITH INCENTIVES AS AN INTERVENING VARIABLE AT PT WULING MAJU MOTOR Adinda Purnama Sari; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2055

Abstract

This study examines the Influence of Work Motivation, Work Competence and Workload on Increasing Employee Productivity with Incentives as Intervening Variables at PT Wuling Maju Motor. This research approach is quantitative research. The data analysis technique in this study uses Partial Least Square (PLS) which is a Multivariate Analysis in the second generation using structural equation modeling (Structural Equation Model/SEM). The results of the study Work Motivation has a significant influence on the Incentive Provision variable. Work Competence has a significant influence on the Incentive Provision variable. Workload has a significant influence on the Incentive Provision variable. Incentive Provision has a significant influence on the Employee Productivity variable. Work Motivation has a significant influence on the Employee Productivity variable. Work Competence has a significant influence on the Employee Productivity variable. Workload has a significant influence on the Employee Productivity variable. Incentive Provision has a positive and significant influence in mediating Work Motivation on Employee Productivity. Incentive Provision has a positive and significant influence in mediating Work Competence on Employee Productivity. The provision of incentives has a positive and significant effect in mediating workload on employee productivity.
THE EFFECT OF LEADERSHIP, TEAMWORK AND COMMUNICATION ON EMPLOYEE PERFORMANCE WITH INDIVIDUAL ABILITIES AS INTERVENING VARIABLES AT THE OFFICE OF PORT MASTER AND BATAM SPECIAL PORT AUTHORITY Erik Mario Sihotang; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2056

Abstract

This study examines the Influence of Leadership, Teamwork and Communication on Employee Cooperation with Individual Ability as an Intervening Variable at the Harbormaster's Office and Special Port Authority of Batam. Quantitative research is a research method that is carried out on research data in the form of numbers and analysis using statistics. The data analysis technique in this study uses Partial Least Square (PLS). The results of the study Leadership has a significant influence on the Individual Ability variable. Teamwork has a significant influence on the Individual Ability variable. Communication has a significant influence on the Individual Ability variable. Individual Ability does not have a significant influence on the Employee Performance variable. Leadership has a significant influence on the Employee Performance variable. Teamwork has a significant influence on the Employee Performance variable. Communication does not have a significant influence on the Employee Performance variable. Individual Ability has a positive and significant influence in mediating Leadership on Employee Performance. Individual Ability does not have a positive and significant influence in mediating Teamwork on Employee Performance. Individual Ability has a positive and significant influence in mediating Communication on Employee Performance.
Co-Authors Adinda Purnama Sari Armen Azura Novi Donny Hartanto Erik Mario Sihotang Febro Febrian Pratama Nofrianti Indah Pertiwi Nolla Puspita Satriawan, Bambang Yuliansyah Yuliansyah