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Pengaruh Good Corporate Governance Terhadap Financial Distress Dengan Profitabilitas Sebagai Variabel Moderating Hanifa, Sarah; Saleh, Mustaruddin; Afifah, Nur
Jurnal Ekonomi STIEP Vol. 9 No. 1 (2024): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v9i1.288

Abstract

This study analyzes the effect of governance attributes which include the board of commissioners, audit committee, institutional ownership and managerial ownership on financial distress with profitability as the moderating variable. The analysis used agency theory to explain the findings. This study used multiple linear regression analysis and Moderated Regression Analysis (MRA) with testing using Eviews 12. The methodology used was quantitative approach and the data used was secondary data. This study used panel data with details of 471 data from 157 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. All governance attributes have positive influence on financial distress except for managerial ownership. Profitability (ROA) has succeeded in strengthening the relation between the board of commissioners, institutional ownership and managerial ownership of financial distress. Meanwhile, profitability weakens the relation between the audit committee and financial distress.
Membangun Jiwa Kewirausahaan melalui Pelatihan dan Pendampingan Kewirausahaan bagi Anak-anak Panti Asuhan ‘Aisyiyah Nur Fauzi Nurul Aini, Khadijah; Saleh, Mustaruddin; Agustina, Devita; Natalie, Gabriella; Sal Sabila, Aulia; Rizky Ananda Putri, Gita
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 1 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i1.5632

Abstract

This community service activity is motivated by a problem, specifically the lack of entrepreneurial experience in orphanage children. Entrepreneurial activity is an important factor in improving community welfare. In accordance with the vision and mission of ‘Aisyiyah Nur Fauzi Orphanage, which is to train orphanage children to become independent, this entrepreneurial service activity is in line with the vision and mission. But in reality, the experience of orphanage children in entrepreneurship is very limited due to the lack of facilities owned. The implementation of this series of activities using lecture and practice methods. This service activity involves orphanage children through training and mentoring in entrepreneurial activities, starting from introducing entrepreneurship, practicing making business products for accessories and spring rolls, designing posters and logos, promotion, determining capital and setting price, selling and marketing the products they made to consumers. The results of this service activity provide new knowledge and experience in entrepreneurship for orphanage children so that they gain new experiences regarding entrepreneurial training. This service is expected to have a positive impact in an effort to create a young generation that has entrepreneurial knowledge and skills, and can make a creative and innovative person to face obstacles in the future.