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Pengaruh Pyramid of Structure dan Pengungkapan Transaksi Pihak Berelasi terhadap Tindakan Ekspropriasi dengan Tata Kelola sebagai Variabel Moderasi Fadli Fendi Malawat
AKUNTANSI DEWANTARA Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.421 KB) | DOI: 10.26460/ad.v2i2.2576

Abstract

The objective of this study is to analyze the effect of company’s  ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropriation in this study is measured by related party transaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE). Analytical  technique  used  is  hierarchical  regression  analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during  years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s  ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This  study  contributes  to  the  theory  of agency  type  II  which  discusses  conflict of interest between  controlling  and  non-controlling shareholders, especially the problem of information asymmetry,  which can be minimized by the role of corporate governance.
Pengaruh Pyramid of Structure dan Pengungkapan Transaksi Pihak Berelasi terhadap Tindakan Ekspropriasi dengan Tata Kelola sebagai Variabel Moderasi Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.887 KB) | DOI: 10.21009/wahana.12.024

Abstract

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropriation in this study is measured by related party transaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE). Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, especially the problem of information asymmetry, which can be minimized by the role of corporate governance.
PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEHTATA KELOLA PERUSAHAAN Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.827 KB) | DOI: 10.14710/jaa.15.1.69-90

Abstract

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance asmoderating variable. The concept of expropriation practices in this study is measured by related partytransaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE).Analytical technique used is hierarchical regression analysis for testing hypotheses developed in thisstudy. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this studyfails to prove effect of company’s ownership through pyramid structure, and related party transactiondisclousure on expropriation practices. Furthermore, this study indicates the corporate governance canto increase the level of related party transactions disclosure, but has not been to reduce the expropriationpractices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controllingshareholders, especially the problem of information asymmetry, which can be minimized by the role ofcorporate governance.
Pyramid of Structure, Pengungkapan Transaksi Pihak Berelasi, dan Tata Kelola Perusahan : Indikasi Ekspropriasi Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti
Jurnal Ekonomi Modernisasi Vol. 14 No. 1 (2018): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.011 KB) | DOI: 10.21067/jem.v14i1.2377

Abstract

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, and especially the problem of information asymmetry, which can be minimized by the role of corporate governance.
Kepemilikan ultimate perusahaan di Indonesia: Praktik Tunneling Fadli Fendi Malawat; Condro Widodo
Jurnal Ekonomi Modernisasi Vol. 18 No. 1 (2022): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.579 KB) | DOI: 10.21067/jem.v18i1.6391

Abstract

The purpose of this study is to analyze the effect of separation control rights and cash flow rights on tunneling activities. control rights indicator is interpreted through a socioemotional perspective. Furthermore, the main focus of the research is to investigate the divergence between control rights and cash flow right by ultimate structure ownership on tunneling activities through the size of related party transactions (RPTs) from the agency theory. The regression analysis technique was used to test the hypothesis developed in the study, the population is manufacturing companies on the Indonesia Stock Exchange (IDX), with a sampling technique using a purposive sampling method. The results of the study prove a significant influence between control rights on tunneling activities, showing that the motivation for control rights is not socioemotional. Meanwhile, cash flow rights have a significant influence on tunneling activities. Furthermore, the results of the study provide empirical evidence that higher divergence can lead to greater tunneling activities. The theoretical contribution of this research is to visualize agency theory and socioemotional perspective. It is hoped that further research can examine company ownership in Indonesia from a socioemotional perspective.
Mapping of Karst Areas and Ethnographic Studies Local Communities of Lisabata Nurlaila Sopamena; Fany Aljihad; Ikhsan Hambali; Hazli Alfadli; Muhammad Zaky Ghifary; Muhammad Kashai Ramdhani Pelupessy; Fadli Fendi Malawat
MANGENTE: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 1, No 2 (2022): PENDIDIKAN DAN PENGEMBANGAN DESA
Publisher : IAIN AMBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/mangente.v1i2.2724

Abstract

This paper aims to identify the potential of karst areas as a material for consideration in the management of sustainable karst areas through the process of collecting data and mapping the existence of caves and the potential of the local community of Lisabata through ethnographic studies, especially exploring the role of women in the management and utilization of social, cultural and environmental potentials. ; pioneering local community assistance maps to follow up on management plans and utilization of social, cultural and environmental potentials, especially karst areas; conducting an educational process, namely knowledge transfer and capacity building for local governments and community groups to manage and utilize karst areas; and provide input for the development of karst areas to village or regional governments that are oriented towards nature conservation and the welfare of local communities. The methods used in this ethnographic study were participatory observation, in-depth interviews, and FGD and PRA. The instruments used were Interview Instruments, Goa Susur Wearpack, Jumar Ascender Petzl, Helm Petzl, Superavanti Seat Harness Petzl, Croll Ascender, Laser Distance, Suunto Tandem Clinometer, Handy Talkie. As a result, there were five caves that were successfully mapped, namely the Tenin cave. Tutu'u, Mana'un Mahapeka, and Alaeke and Nian caves are recommended for geotourism
Pembentukan Kognisi Berbasis Dinamic Capability & Inovation Pada Kawasan Industri Pariwisata Maluku Tengah Fitria Karnudu; Fadli Fendi Malawat
MANGENTE: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 2, No 2 (2023): PELATIHAN LITERASI, KEPEMIMPINAN PENDIDIKAN DAN KETAHANAN KELUARGA
Publisher : IAIN AMBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/mangente.v2i2.3919

Abstract

Tujuan dilaksanakan pengabdaian kepada masyarakat (PKM) ini adalah membentuk kognisi pengelolah bisnis melalui peningkatan dynamic capability dan inovasi. Lebih lanjut, PKM ini berkontribusi kepada pihak pemerintah kabupaten sebagai stakeholders, untuk melakukan pembangunan parisiwata berkelanjutan. Metode pelaksanaan kegiatan dilakuakan dengan pembelajaran praktis; pemberian materi, tanya-jawab, merumuskan strategi pengelolaan dan pengembangan, serta pelatihan dan simulasi praktis. Hasil kegiatan menunjukan bahwa peningkatan kognisi harus lebih ditingkatkan guna mendukung sumber daya manusia (SDM) dengan kelembagaan yang profesional dan kompeten. Dengan adanya kognisi, dynamic capability dan inovasi pengelolah bisnis dapat mengembangkan daya tarik wisatawan di Maluku.
Menjembatani Teori Dan Praktik: Pemberdayaan Mahasiswa Manajemen Melalui Workshop Metodologi Penelitian dan Skill-Building Arizal Hamizar; Fadli Fendi Malawat; Afdhal Yaman; Muammar Wijayanto Maruapey
MANGENTE: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 3, No 1 (2023): PELATIHAN BERBASIS TEKNOLOGI, PENINGKATAN KAPASITAS GURU, KETAHANAN KELUARGA, DA
Publisher : IAIN AMBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/mangente.v3i1.5412

Abstract

This study depicts the implementation of community engagement in the form of a research methodology writing workshop in the field of management. The workshop aims to provide an in-depth understanding of quantitative and qualitative research methodologies to participants. An interactive approach is utilized by presenting materials from two expert speakers in the field. The workshop comprises three sessions, with the first session discussing quantitative research methods, the second session addressing qualitative research methods, and the third session involving participants in creating a mini research project using one of the methods. The results indicate that the workshop successfully enhances participants' comprehension and skills in designing, conducting, and analyzing research in the field of management. The workshop offers an opportunity for participants to integrate theory with practice and develop critical and analytical thinking skills. Additionally, the workshop lays a robust foundation for the development of research competence and professionalism among participants in the business and management realm.Keywords: Management, Workshop, Research Methodology.
“Membentuk Jati Diri Akuntan” Melalui Nilai Keagamaan Fadli Fendi Malawat; Muh Kashai Ramdhani Pelupessy
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.879

Abstract

This study aims to shape the identity of accountants through religious values of holiness. Tazkiyah is a method used to explore religious values in order to reposition the accountant's identity. The results of this study indicate that accounting has always had an image of holiness based on religious teachings. Meanwhile, the results of this study have implications for the ethical code of the accounting profession as an identity and as the basis for business practices, which cannot be separated from religious values. Furthermore, the results of this study also provide a solution to the perspective of Hebert Marcuse, who considers modern humans to be one-dimensional men.
DIVERGENSI CONTROL & CASH FLOW RIGHTS: MENGIDENTIFIKASI TRANSAKSI AFILIASI YANG BERSIFAT OPURTUNISTIK Malawat, Fadli Fendi
AMAL: Jurnal Ekonomi Syariah Vol. 4 No. 1 (2022)
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.888 KB) | DOI: 10.33477/eksy.v4i01.3221

Abstract

Abstrak:Penelitian ini bertujuan untuk  menganalisis hubungan divergensi pemisahan control right dan cash flow right dalam mekanisme kepemilikan piramida terhadap besaran transaksi afiliasi yang bersifat opurtunistik. Teknik analisis regresi digunakan untuk menguji hipotesis yang dikembangkan dalam penelitian, perusahaan manufakur yang terdaftar pada Bursa Efek Indonesia (BEI) selama 2014-2016 menjadi populasi dalam penelitian ini. Lebih lanjut teknik pengambilan sampel dilakukan menggunakan teknik random sampling. Hasil penelitian menunjukan terdapat motivasi yang kuat dari pemegang saham mayoritas untuk mengendalikan perusahaan melalui mekanisme divergensi control & cash flow rights dalam menentukan kebijakan dan arah perusahaan untuk kepentingan pribadi dengan memanfaatkan keuntungan dari transaksi afiliasi antar perusahaan.