Garuda - Garba Rujukan Digital

Penerapan Good Corporate Governance Berbasis Nilai Budaya Siri’na Pacce sebagai Solusi Penguatan Tata Kelola Perusahaan Hirman, Akhmad Akram; Putri, Diana; Hamidah, -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 2 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i2.007

Abstract: Implementation of Good Corporate Governance Based on Siri'na Pacce Cultural Values as a Solution for Strengthening Corporate Governance.Objective: This research aims to analyze the implementation of Good Corporate Governance Principle based on Siri’na Pacce values.Method: Case study field research was employed with employees as informants.Results: The implementation of GCG in the company by applying cultural practices of Siri’na Pacce is in accordance with applicable regulations. Novelty: The practice of GCG in the company from a cultural perspective, especially the Siri’na Pacce culture which forms the company’s culture.Contribution: This article provides alternative solution for companies in terms of GCG implementation from the perspective of Siri’na Pacce so that the company can grow rapidly by employing local wisdom. Penerapan Good Corporate Governance Berbasis Nilai Budaya Siri’na Pacce sebagai Solusi Penguatan Tata Kelola PerusahaanTujuan: Penelitian ini bertujuan mengkaji implementasi prinsip GCG berbasis Siri’na Pacce.Metode: Penelitian ini menggunakan studi kasus dengan para karyawan sebagai informan.Hasil: Implementasi prinsip GCG di perusahaan tersebut dengan mempertimbangkan praktik budaya Siri’na Pacce sesuai dengan peraturan yang berlaku. Kebaruan: Praktik GCG pada perusahaan dari perspektif budaya Siri’na Pacce yang membentuk budaya perusahaan.Kontribusi: Artikel ini menjadi solusi bagi perusahaan dalam hal implementasi GCG dari sudut pandang Siri’na Pacce agar perusahaan tersebut dapat berkembang pesat dengan memanfaatkan kearifan lokal.

Perspective of Gen-Z Leadership Style in Financial Reporting and Corporate Decision Making Hirman, Akhmad Akram
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4609

Leadership is the process of influencing others to cooperate in achieving a common goal with a willingness to lead. There are various differences in leadership perspectives. Therefore, this research was conducted to understand the perspective of leadership style. This study aims to describe the perspective of Generation Z's leadership style in making financial statements and decision making in a company. In collecting data, this research uses interview instruments with ten sources through a case study research approach to leadership perspectives in certain companies. This research can provide new insights or more understanding of the current generation z leadership style. The results showed that most generation Z applied democratic and situational leadership styles in the company

Integrasi Al-Qur’an dalam Tata Kelola Perusahaan: Mewujudkan Good Corporate Governance Melalui Harmonisasi Spiritual Hirman, Akhmad Akram; Hamidah, Hamidah; Rahman, Zakiyyah Iftinaan; Taskurun, Taskurun
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14737

Good Corporate Governance (GCG) is the principal companies apply to maximize corporate value, improve performance, and ensure transparency and accountability in the company's management. Therefore, this research applies two perspectives related to GCG principles and the Qur'anic perspective, focusing on the deeper relationship between GCG principles and the teachings of the Qur'an. In collecting data, this research uses interview instruments derived from these employees through a case study research approach to integrate the Qur'an in GCG practices in companies engaged in food and beverage in Makassar City. In addition, the results of this study are implementing the principles of Good Corporate Governance (GCG) in the company by considering the integration of the Qur'anic verses by applicable regulations. Nevertheless, there is a need to increase transparency and accountability, especially in providing salaries according to the mutually agreed work contract.

Application of Green Accounting: Potential Profit from Waste Utilization of Chicken House Business Hirman, Akhmad Akram; Syamsinar, Syamsinar; Sukirman, Anna Sutrisna; Judijanto, Loso; Sopandi, Encep
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.4549

Environmental accounting, namely green accounting, is accounting for the cost of the environment and it is reported in financial statements. Its cost is recognized as the obligation of the company to the environment. This study aims to: a) calculate the company's profit by deducting revenue with cost including environmental costs, and b) estimate the amount of potential profit resulting from waste processing to produce products with economic value. The research was a case study by collecting data from a chicken house company (RPA) that Hajjah Ani in Makassar owned. Data collection such as estimated sales value and waste processing costs were collected through interviews and observations in this company and then compared with those estimated sales and environmental costs from several slaughterhouse companies around Makassar. Researchers calculated the estimated profit of three alternative processed products: fertilizer, food products, and animal feed. The results showed that each alternative product has different potential in increasing profits from the lowest level of 2% to the highest level of 25% which is compared to the previous profit.

Integrasi Al-Qurâ€™an dalam Tata Kelola Perusahaan: Mewujudkan Good Corporate Governance Melalui Harmonisasi Spiritual Hirman, Akhmad Akram; Hamidah, Hamidah; Rahman, Zakiyyah Iftinaan; Taskurun, Taskurun
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14737

Good Corporate Governance (GCG) is the principal companies apply to maximize corporate value, improve performance, and ensure transparency and accountability in the company's management. Therefore, this research applies two perspectives related to GCG principles and the Qur'anic perspective, focusing on the deeper relationship between GCG principles and the teachings of the Qur'an. In collecting data, this research uses interview instruments derived from these employees through a case study research approach to integrate the Qur'an in GCG practices in companies engaged in food and beverage in Makassar City. In addition, the results of this study are implementing the principles of Good Corporate Governance (GCG) in the company by considering the integration of the Qur'anic verses by applicable regulations. Nevertheless, there is a need to increase transparency and accountability, especially in providing salaries according to the mutually agreed work contract.

Fraud Triangel: Menggali Akar Kecurangan dalam Etika Islam Wati, Sulaiha; Hirman, Akhmad Akram; Hamidah; Hutabarat, Devi Natalia
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

The Fraud Triangle theory consists of three elements, namely Pressure, Opportunity, and Rationalization, which are integrated with the concept of human vices, according to Imam Al-Ghazali's book Ihya Ulumuddin. This research aims to understand the factors that drive a person to commit fraud, focusing on how vices such as Sabu'iyah, Bahimiyyah, and Syaithaniyah contribute to cheating behaviour. This research uses a qualitative method with semi-structured interviews with informants from manufacturing companies and tax consulting services in Indonesia. The results showed that the three elements of the Fraud Triangle, namely Opportunity, Rationalization, and Pressure, which are integrated with the book of Ihya Ulumuddin Imam Al-Ghazali that a person will commit fraud because of his nature, does not have a firm stance and faith. The weakness of an internal control system that causes a person to bring up his greed (Sabu'iyah), impulsive actions (Bahimiyah), and Mand guidance (Syaithaniyah) sees an opportunity. This pressure exists so that it rationalizes what is not good. The research results can strengthen a good internal control system for the company, employee ethics and morals, and a positive organizational culture. Novelty This research approach offers a new perspective on understanding the causes of fraud in financial statements through spiritual and ethical lenses that are rarely raised in the literature on fraud.

FINANCIAL DISTRESS AND INDONESIAN MANUFACTURING STOCK PRICES: A ZMIJEWSKI-GROVER MODEL Hirman, Akhmad Akram; Taskurun; Al Qadri, Andi Ramdan
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i1.58919

This study aims to test and analyze the effect of financial distress on stock prices using two models, namely Zmijewski (1984) and Grover (2001), on manufacturing companies, especially in the textile sector, electronic and computer products, automation and transportation, paper, and chemical products. This research design is Descriptive Statistics. The sample consisted of 53 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023, with 318 data. The sampling method used is a quantitative descriptive technique. The data analysis method applied is multiple linear regression analysis. The results showed that financial distress, as measured by two models, namely Zmijewski (1984) and Grover (2001), has a significant negative effect on stock prices, where the X-score value has a more significant influence than the G-score in reducing the stock price.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search