Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
P-Index
This Author published in this journals
All Journal SEIKO : Journal of Management & Business Journal of Social Research The Journal of Business and Management Research Advances in Applied Accounting Research Atestasi : Jurnal Ilmiah Akuntansi
Labo, Irwan Adam
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PERAN SEMANGAT KERJA UNTUK MENGATASI GAP ANTARA PENEMPATAN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PERHUBUNGAN PROVINSI PAPUA Indrawati, Yeti; Suratini, Suratini; Idrus, Achmad; Pongtiku, Arry; Labo, Irwan Adam
The Journal of Business and Management Research Vol 4 No 1 (2021): Januari
Publisher : Magister Manajemen Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/tjbmr.v4i1.42

Abstract

Tujuan penelitian ini untuk mengetahui Peran Semangat Kerja Untuk Mengatasi Gap Antara Penempatan Kerja Terhadap Kinerja Pegawai Pada Dinas Perhubungan Provinsi Papua. Sumber data dalam penelitian ini yaitu data primer dan data sekunder. Tehnik pengumpulan data yang dilakukan dengan kuisioner, menggunakan sumber dari penelitian terdahulu dan metode observasi ataupengamatan langsung. Analisis yang akan digunakan penulis adalah kuantitatif, yang menggunakan Populasi dalam penelitian ini adalah seluruh Pegawai Dinas Perhubungan Provinsi Papua yang berjumlah 197 orang. yang mana sampel ini diambil keseluruhan dari populasi dengan teknik penarikan sampel jenuh. Data analisis dengan menggunakan IBM SPSS AMOS 22 dan Sobel. Hasil dari penelitian ini menunjukkan bahwa Penempatan kerja secara tidak langsung berpengaruh terhadap kinerja pegawai melalui semangat kerja, artinya secara tidak langsung penempatan kerja dapat meningkatkan kinerja pegawai apabila pegawai semangat dalam bekerja pada Dinas Perhubungan Provinsi Papua.
Implementation of Public Sector Accounting Systems and Standards in Improving Financial Transparency Sonjaya, Yaya; Prasetianingrum, Septyana; Auliyah, Iriana; Labo, Irwan Adam
Advances in Applied Accounting Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.420

Abstract

Purpose: This study aims to evaluate the implementation of public sector accounting systems and standards, such as SAP and IPSAS, to improve financial transparency and accountability. The research investigates the contextual and systemic factors that support or hinder the successful adoption of these frameworks and offers insights into how institutional readiness, digitalization, and stakeholder engagement influence reporting outcomes. Research Design and Methodology: A systematic literature review (SLR) approach was employed to synthesize findings from prior studies. Institutional theory served as the conceptual framework, emphasizing coercive, mimetic, and normative pressures affecting policy implementation. The review focused on identifying key trends, challenges, and comparative insights related to financial reporting in different jurisdictions. Findings and Discussion: The findings reveal that adopting international public sector accounting standards has enhanced transparency and fiscal accountability in regions with robust institutional support. However, significant challenges remain, including bureaucratic resistance, resource limitations, and a lack of public financial literacy. Digital reporting technologies like XBRL are crucial in accelerating financial disclosures but require adequate training and infrastructure. The discussion highlights disparities in reporting outcomes due to differences in institutional readiness and underscores the need for tailored approaches to address local governance constraints. Implications: The study provides practical and managerial recommendations, emphasizing the importance of continuous training, modernization of IT infrastructure, and enhanced public access to simplified financial reports. Collaboration with independent auditors and civil society organizations is also suggested to strengthen accountability mechanisms. Future research should explore empirical data and sector-specific factors to enhance the understanding of financial reporting reforms further.
Pengaruh Kredit Konsumtif Terhadap Tingkat Likuiditas Bank Labo, Irwan Adam; Yaya Sonjaya, Yaya Sonjaya; Muslim, Muslim
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5056

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh Kredit konsumtif terhadap tingkat likuiditas pada PT. Bank Rakyat Indonesia Tbk, Cabang Makassar di Kota Makassar. Variable yang digunakan dalam penelitian ini adalah kredit konsumtif sebagai variable X dan likuiditas yang diukur dengan Loan to Deposit Ratio (LDR) sebagai variable Y. Populasi yang digunakan dalam penelitian ini seluruh data yang berkaitan dengan penyaluran kredit konsumtif dan tingkat likuiditas bank PT. Bank Rakyat Indonesia (Persero), Tbk Cabang Makassar di Kota Makassar. Metode yang digunakan dalam penentuan sampel adalah metode sampling (purposive sampling) dengan sampel yaitu data penyaluran kredit dan simpanan yang terkait dengan permasalahan yang akan diteliti selama lima tahun terakhir yaitu tahun 2013-2017 pada PT. Bank Rakyat Indonesia (Persero), Tbk Cabang Makassar di Kota Makassar. Adapun metode yang digunakan dalam penelitian ini adalah model linier sederhana. Hasil penelitian menunjukkan bahwa kredit konsumtif yang diberikan tidak berpengaruh terhadap tingkat likuiditas bank pada PT. Bank Rakyat Indonesia (Persero) Tbk, Cabang Makassar di Kota Makassar. Kata Kunci: kredit konsumtif; likuiditas.
Costs and Benefits of Mergers and Acquisitions in Improving Company Efficiency and Performance Ermawati, Yana; Labo, Irwan Adam; Pontoh, Sahrul; ⁠Rahmi, ⁠Rahmi; Tahir, Arlan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1625

Abstract

Purpose: This study aims to evaluate the costs and benefits of mergers and acquisitions (M&A) in improving company efficiency and performance. The research focuses on financial and non-financial dimensions, including operational synergies, employee engagement, and stakeholder relations, while addressing the influence of environmental, social, and governance (ESG) considerations and technological advancements. Research Design and Methodology: This research adopts a qualitative systematic literature review (SLR) approach, synthesizing findings from peer-reviewed studies published in prominent academic journals. The study evaluates existing literature on M&A performance by identifying recurring themes related to operational efficiency, financial performance, cultural integration, and ESG impacts. This method enables a comprehensive analysis of the factors that affect M&A success, particularly in emerging markets such as Indonesia. Findings and Discussion: The study reveals that effective integration strategies are crucial for achieving operational synergies, reducing costs, and enhancing productivity. While M&A transactions can lead to economies of scale and market expansion, they also present challenges such as employee turnover, cultural conflicts, and increased operational expenses. ESG policies significantly enhance long-term resilience and stakeholder trust; however, regulatory limitations and resource constraints in emerging markets hinder their effective implementation. The findings highlight the importance of adaptive management practices and cross-functional synergy teams in ensuring successful post-merger integration. Implications: The study highlights the importance of comprehensive planning, stakeholder engagement, and ESG-driven strategies in M&A processes to optimize both financial and non-financial benefits. The results provide valuable insights for managers, policymakers, and researchers in developing frameworks for sustainable M&A practices that enhance organizational resilience and competitiveness.
Corporate Growth Potential in Value of Banking Companies Listed on The Indonesia Stock Exchange 2015-2021 Labo, Irwan Adam
Journal of Social Research Vol. 2 No. 8 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i8.1278

Abstract

This study investigates the impact of a Company's Growth Potential on Firm Value, with a specific focus on empirical testing and analyzing the relationship between the variables. The research was carried out at the Indonesia Stock Exchange, concentrating on banking companies as the primary objects of observation. The observation period spanned from 2015 to 2021. In this study, the population consisted of 46 companies, and a sample of 10 companies was selected for detailed examination. The researchers aimed to measure the influence of the Company's Growth Potential, serving as a proxy for the Investment Opportunity Set (IOS), on the firm value of these selected entities. The results of the analysis revealed a significant and positive impact of the Company's Growth Potential on the firm value of the observed banking companies. This finding suggests that higher growth potential positively correlates with increased firm value, indicating that companies with promising investment opportunities tend to have higher market valuations. These findings contribute to the existing literature on corporate finance and provide valuable insights for investors, financial analysts, and decision-makers in the banking sector. The study underscores the importance of considering growth potential as a key indicator when evaluating the firm's value and investment opportunities within the dynamic landscape of the Indonesia Stock Exchange. Further research could expand on these findings and explore other factors influencing firm value in different industries or regions.
Co-Authors Arry Pongtiku Auliyah, Iriana Ermawati, Yana Idrus, Achmad Muslim Muslim Pontoh, Sahrul Septyana Prasetianingrum Suratini, Suratini Tahir, Arlan Yaya Sonjaya, Yaya Sonjaya Yeti Indrawati ⁠Rahmi, ⁠Rahmi