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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmiah Akuntansi Manajemen POINT International Journal of Engagement and Empowerment (IJE2)
Zaikin, Muhammad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Determinants of Students' Interest in Pursuing a Career: The Role of Financial Rewards as a Moderating Variable Zaikin, Muhammad; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.7763

Abstract

Public accountants are very important to increase the credibility and transparency of financial information. This study was conducted to analyze the impact of professional recognition and labor market considerations on student interest in a career as an accountant with financial rewards as moderation. The population of this study amounted to 220 active accounting students class of 2021 at Halu Oleo University. Using purposive sampling technique, obtained 205 people as research samples. The results of the analysis found that professional recognition and labor market considerations affect students' interest in a career as an accountant. As a moderator, financial rewards can strengthen the influence of professional recognition and labor market considerations on student interest in a career as an accountant.
Pengaruh Manajemen Laba Dan Komite Audit Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Variabel Moderasi Zaikin, Muhammad; Amiruddin; Syarifuddin; Darmawati; Rahmawati
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.5520

Abstract

Penelitian ini menyelidiki pengaruh manajemen laba dan komite audit terhadap nilai perusahaan, dengan pengungkapan CSR sebagai variabel moderasi. Dengan menggunakan pendekatan penelitian kuantitaif, penelitian ini menganalisis 26 perusahaan pertambangan periode waktu 2018-2022, sehingga diperoleh 130 observasi. Hasil observasi dianalisis menggunakan regresi linier berganda dan regresi moderasi. Hasil penelitian menunjukkan bahwa manajemen laba dan komite audit memiliki dampak positif dan signifikan terhadap nilai perusahaan. Selain itu, pengungkapan CSR ditemukan memoderasi hubungan antara manajemen laba, komite audit, dan nilai perusahaan. Penelitian ini berkontribusi dengan memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi nilai Perusahaan. Temuan ini dapat menjadi dasar dalam pengambilan keputusan guna meningkatkan nilai Perusahaan.   This study investigates the effect of earnings management and audit committee on firm value, with CSR disclosure as a moderating variable. Using a quantitative research approach, this study analyzed 26 mining companies for the 2018-2022 time period, resulting in 130 observations. The observations were analyzed using multiple linear regression and moderation regression. The results showed that earnings management and audit committee have a positive and significant impact on firm value. In addition, CSR disclosure was found to moderate the relationship between earnings management, audit committee, and firm value. This study contributes by providing empirical evidence regarding the factors that affect firm value. These findings can be the basis for decision making to increase the value of the Company.
Pengaruh Carbon Emission Disclosure Dan Green Innovation Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi zaikin, muhammad; alimuddin, alimuddin; nagu, nadhirah; afdal, afdal
POINT: Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2024): POINT JURNAL
Publisher : Program Studi Manajemen Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/point.v6i1.2255

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh carbon emission disclosure dan green innovation terhadap nilai perusahaan dengan good corporate governance sebagai pemoderasi. Penelitian ini adalah penelitian kuantitatif yang dilakukan pada perusahaan sektor pertambanagn yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini menggunakan data skunder berupa annual report dan sunstainability report yang terdapat di website resmi BEI dan website resmi masing-masing perusahaan. Sampel dalam penelitian sebanyak 8 dengan jumlah diobservasi sebanyak 40. Penelitian ini menggunakan metode purposive sampling. Data dianalisis menggunakan metode analisis regresi dengan bantuan SPSS V25. Hasil penelitian menunjukkan bahwa carbon emission disclosure dan green innovation berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil penelitian ini juga menunjukkan bahwa good corporate governance mampu memoderasi hubungan carbon emission disclosure dan green innovation terhadap nilai perusahaan
TECHNICAL GUIDANCE ON PREPARING CORPORATE SOCIAL RESPONSIBILITY REPORTING FOR COMPANIES IN KENDARI Anto, La Ode; Hadisantoso, Erwin; Awaluddin, Ishak; Fasihu, La Ode Muhammad Saum; Zaikin, Muhammad; Alfiansyah, Muhammad Andri; Ode, Tasya Aulia wa
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.258

Abstract

This community service activity aims to increase the company's understanding and ability to compile and disclose Corporate Social Responsibility (CSR) in accordance with the Global Reporting Initiative (GRI) sustainability reporting standards. This program is carried out through Technical Guidance (Bimtek) activities to three companies in Kendari City, namely PT Bank Muamalat Kendari Branch, PT Jamkrindo Kendari Branch, and PT Satu Tiga lima Sejahtera Kendari. The implementation method includes three main stages, namely program technical guidance, the implementation of mentoring programs, as well as guidance, monitoring, and evaluation activities. The results of the activity showed a significant increase in the understanding, knowledge, and skills of the company's finance department employees in preparing financial statements that contain CSR disclosures in accordance with GRI and Sustainability Reporting Standards (SPK). Participants showed high enthusiasm and gave positive responses to the material, report preparation practices, and live demonstrations. In addition, this activity succeeded in producing outputs in the form of CSR disclosure formats in financial statements that can be used as a reference for partner companies. These findings are in line with the theory of corporate social responsibility which states that CSR is a company's commitment to contribute to sustainable development through a balance between economic, social, and environmental aspects (Carroll, 1999; Elkington, 1997). This activity is expected to strengthen the awareness of companies in Kendari City on the importance of transparency and accountability in CSR reporting and be the first step towards sustainable corporate governance.
Co-Authors Afdal Afdal, Afdal Alfiansyah, Muhammad Andri Amiruddin Anto, La Ode Darmawati Fasihu, La Ode Muhammad Saum Hadisantoso, Erwin Haliah, Haliah Ishak Awaluddin Kusumawati, Andi Nagu, Nadhirah Ode, Tasya Aulia wa Raden Mohamad Herdian Bhakti Rahmawati Syamsuddin Syamsuddin Syarifuddin