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Mitigating Procurement Fraud Risk at Universitas Khairun, a Higher Education Institution in Indonesia: A Comprehensive Approach Using the Fraud Pentagon Theory Aswar, Muhammad; Jabid, Abdullah W; Fahri, Johan
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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Abstract

This study analyses the influence of Procurement Committee Quality, Procurement Environment, Risk Assessment, and Procurement Systems and Procedures on fraud prevention efforts in procuring goods and services at Universitas Khairun. A sample of 57 respondents, consisting of leaders, treasurers, and financial and procurement staff from supplier companies, was used in this research. The analysis was conducted using the multiple linear regression method processed through SPSS version 27.0. The results showed that the Procurement Environment and Procurement System and Procedures significantly influence preventing fraud. In contrast, the Procurement Committee Quality and Risk Assessment had no significant effect. These findings emphasise that creating a conducive procurement environment and improving procurement systems and procedures are key to reducing the risk of fraud at Universitas Khairun. This study provides important contributions for universities and other higher education institutions in designing better procurement policies to minimise fraud.
The Chain of Business Failures Village Owned Enterprises Gain Profits and Create Community Welfare Suwito Suwito; Abdullah W Jabid
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.20

Abstract

This study aims to uncover the chain of Village Owned Enterprises (BUMDes) business failures in the West Halmahera Regency. BUMDes business is a village government business that is run to achieve the goals of profit and society welfare. Empirical facts show that after the Village formed BUMDes and made a sizeable Equity Participation in BUMDes, what happened was that BUMDes BUMdes businesses experienced suspended animation. As a result, until now, the existence of BUMDes has not been able to contribute to Village Original Revenue and improve the welfare of rural communities as expected by the Village and the Community. The researcher uses a qualitative approach with the Transcendental Phenomenology method to achieve this goal. The research information includes elements of the village government, BUMDes managers, and village communities who have been in contact with BUMDes. The study results provide evidence that the failure of the BUMDes business is caused by the high conflict of interest of the village head and the indifference of the Village Consultative Body (BPD) towards BUMDes. This research contributes theoretically to the development of regional financial management science and information material for the West Halmahera Regency Government to make it easier for local governments to break the chain of failure of the BUMDes business.
Pengaruh Lingkungan Kerja Terhadap Kinerja Pegawai Dimediasi Oleh Motivasi (Studi pada UPT Badan Pengawas Obat dan Makanan di Provinsi Maluku Utara) Tri Wandiro; Johan Fahri; Abdullah W. Jabid
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.8749

Abstract

Penelitian ini menggunakan pendekatan kuantitatif untuk mengkaji pengaruh lingkungan kerja terhadap kinerja pegawai dengan motivasi sebagai variabel mediasi. Penelitian dilakukan di UPT BPOM Provinsi Maluku Utara. Hasil penelitian menunjukkan bahwa lingkungan kerja tidak memiliki pengaruh signifikan langsung terhadap kinerja pegawai (t hitung = 1,392 < t tabel = 1,65). Namun, lingkungan kerja berpengaruh signifikan terhadap motivasi (t hitung = 14,425 > t tabel = 1,65), dan motivasi memiliki pengaruh signifikan terhadap kinerja pegawai (t hitung = 2,646 > t tabel = 1,65). Selain itu, lingkungan kerja secara tidak langsung berpengaruh terhadap kinerja pegawai melalui motivasi sebagai variabel mediasi (t hitung = 2,433 > t tabel = 1,65). Temuan ini menunjukkan bahwa meskipun lingkungan kerja secara langsung tidak berdampak pada kinerja pegawai, motivasi yang tinggi dapat menjadi faktor penentu dalam meningkatkan kinerja organisasi.
Strategi Keberlanjutan Bisnis: Tinjauan Literatur Sistematis Muhammad, Nurdin I; Sirait, Abdul Hadi; Ahmad, Abdul Chalid; Jabid, Abdullah W
Society Vol 13 No 1 (2025): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v13i1.784

Abstract

The current systematic literature review is intended to capture the extent of research on business sustainability strategy. Using PRISMA, a systematic search was conducted on Scopus and WoS databases published between January 2010 and October 2024, resulting in 3 articles that met the inclusion criteria. The synthesis results of these articles indicate that business sustainability strategy has been carried out in the kibbutz industry, human resources, and sector specialization based on mergers and acquisitions. In addition, research results were also collected in the agriculture and military, manufacturing, and services industries. Furthermore, contingency theory is one of the theories used to explain this relationship. This study provides theoretical and practical contributions as well as directions for future research.
Strategy Flexibility and Sustainable Digital Innovation Rinto, Rinto Syahdan; Sirat, Abdul Hadi; Hadady, Hartaty; Jabid, Abdullah W.
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

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Abstract

This study aims to examine the effect of strategy flexibility on sustainable digital innovation. This research was conducted in Ternate City. The population in this study are all businesses in the city of Ternate. The sample in this study was determined based on a purposive sampling approach with total number of respondents of 115 people. Testing the hypothesis in this study using simple linear regression. The results of hypothesis testing indicate that the hypothesis in this study is supported. Next, recommendations for future research are discussed.
Digital Leadership and Dynamic Managerial Capabilities M.T. Ali, Nirwan; W. Jabid, Abdullah; Hadady, Hartaty; Hadi Sirat, Abdul
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.229

Abstract

The purpose of this research is to examine the influence between digital leadership and dynamic managerial capabilities. This research itself was conducted in the City of Ternate. The population in this study are all business actors both online and offline in Ternate City. Determination of the sample in this study using purposive sampling with a judgment sampling approach with the condition that the respondent is intended to have the capacity as a business leader and the business has a net worth of more than 50 million rupiahs up to a maximum of 500 million rupiahs. Besides that, only businesses are traded online. This aims to measure leadership digitally and dynamically the ability of a leader, totaling 106 people. Testing the hypothesis in this study using simple linear regression. The results of hypothesis testing indicate that the hypothesis proposed in this study is supported. Next, recommendations for future research are discussed.
Digital Service Innovation and Customer Value Deryana, Lilian; Hadady, Hartaty; Jabid, Abdullah W.; Sirat, Abdul Hadi
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.230

Abstract

The limited research linking digital service innovation to the small business context makes this research mandatory. This research itself examines the impact resulting from digital service innovation on customer value in Ternate City. A total of 113 respondents were involved in this study. The data in this study were collected through a survey with a questionnaire. Testing the research hypothesis was carried out using simple linear regression analysis using SPSS version 24. The results revealed that there was a positive relationship between digital service innovation and customer value. Next, recommendations for future research are discussed.
Digital Competence and Strategic Thinking Thahrim, Muhammad; Jabid, Abdullah W.; Sirat, Abdul Hadi; Hadady, Hartaty
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.232

Abstract

This study aims to examine the relationship between digital competence and strategic thinking. This research was conducted in South Halmahera Regency. The population in this study are businesses located in South Halmahera Regency. The sample in the study was determined based on a purposive sampling approach. The requirements used in this study were that someone in the sample had a position as a small business leader who was already online with a maximum total asset of 500 million rupiah, totaling 179 respondents. Testing the hypothesis in this study using simple linear regression. The results of hypothesis testing show that the hypothesis is supported in this study. Next, recommendations for future research are discussed.
Strategi Desain Kemasan Sebagai Upaya Peningkatan Nilai Jual Salak Bobo di Kota Tidore Kepulauan: Pengabdian Buamonabot, Irfandi; Johan Fahri; Muhsin N. Bailusy; Abdullah W. Jabid; Eva Syariefah Rachman
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2527

Abstract

UMKM memiliki peran penting dalam perekonomian nasional dengan kontribusi signifikan terhadap PDB dan penyerapan tenaga kerja. Di Indonesia, terdapat 64,19 juta UMKM yang menyumbang 61,97% PDB dan menyerap 97% tenaga kerja. Melalui kemajuan teknologi, UMKM kini dapat mengembangkan usahanya lebih efektif, salah satunya dengan strategi pemasaran yang tepat. Kegiatan pengabdian masyarakat ini difokuskan pada peningkatan nilai jual buah salak di Kelurahan Bobo, Kota Tidore Kepulauan melalui pelatihan desain kemasan. Metode yang digunakan adalah sosialisasi partisipatif, di mana masyarakat terlibat aktif dalam seluruh proses kegiatan. Salah satu strategi penting adalah pencatatan keuangan sebelum pengemasan, agar petani dapat menghitung biaya pengemasan secara akurat, menentukan harga jual kompetitif, dan membuat keputusan bisnis yang lebih baik. Dengan kemasan menarik dan strategi yang tepat, diharapkan nilai jual salak lokal meningkat.
STRATEGI PEMBERDAYAAN UMKM OLEH KELOMPOK TANI SALAK DI KELURAHAN BOBO, KOTA TIDORE KEPULAUAN Buamonabot, Irfandi; Fahri, Johan; Jabid, Abdullah W.; Bailusy, Muhsin N.
Jurnal Widya Laksmi: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) - Inpress
Publisher : Yayasan Lavandaia Dharma Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59458/jwl.v5i1.139

Abstract

Banyak program pembangunan yang terus dilakukan oleh pemerintah, yang tujuannya agar kehidupan masyarakat berubah menjadi lebih baik. Pembangunan merupakan sebuah upaya atau cara yang dikerjakan yang terencana untuk melaksanakan perubahan demi mencapai tujuan. Pemberdayaan masyarakat merupakan salah satu program yang sedang menjadi mainstream dalam proses pembangunan di Indonesia. Pemberdayaan masyarakat bertujuan agar masyarakat bisa menggali dan mengembangkan potensi dan menjadikan masyarakat mandiri. Salah satu bentuk pemberdayaan adalah melalui UMKM yang dianggap memiliki peran yang sangat penting bagi kesejahteraan masyarakat dengan membuka lapangan kerja dan menambah pendapatan masyarakat sekitar sehingga mencukupi kehidupan sehari-hari seperti pangan, maupun kehidupan lainnya. Dari analisis situasi dan permasalahan yang dihadapi oleh petani salak di Desa Bobo Kota Tidore Kepulauan adalah belum banyak yang memahami potensi usaha yang dikembangkan oleh kelompok tani salak, kurangnya kesadaran masyarakat untuk memanfaatkan hasil olahan salak itu sendiri dan keterbatasan sarana dan prasarana dalam meningkatkan usaha menuju UMKM, sehingga sebagai langkah awal adalah menjelaskan peluang ketika menuju ke UMKM dan mencari solusi untuk permasalahan atas permasalahan yang terjadi di petani salak. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini adalah metode sosialisasi partisipatif. Berdasarkan hasil pengabdian yang telah dibahas maka strategi pengembangan usaha untuk keberlanjutan usaha salak dapat menyesuaikan berdasarkan faktor tantangan dan keberhasilan yang telah dilakukan oleh para petani salak di Kelurahan Bobo Kota Tidore Kepulauan. Selain itu juga sangat dibutuhkan atensi dari Pemerintah Daerah Kota Tidore Kepulauan guna keberlanjutan usaha, baik dari sisi sertifikasi, perluasan lahan, dan komoditi unggulan.