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All Journal Jurnal Ilmiah Akuntansi Manajemen Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdidas Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JIEM : Journal Of International Entrepreneurship And Management JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research JIDE : Journal Of International Development Economics
La Ode Abdul Rakhman
Universitas Muhammadiyah Buton
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Fariz Mustaqim; La Ode Abdul Rakhman; Ahmad Daholu
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): JITAA: Journal Of International Taxation Accounting and Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v4i01.1717

Abstract

This research aims to determine the effect of corporate social responsibility (CSR) disclosure on company value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2021-2023. This research uses a simple linear regression method and descriptive analysis with a quantitative approach. The data collection method was carried out by looking at the financial reports and sustainability financial reports of each company used as a research sample and processed using the SPSS application. Based on the research results, it was concluded that partially the corporate social responsibility (CSR) disclosure variable had a significant effect on company value, as seen from the significance value of the t test results (partial test), namely with a significant value of 0.001 < 0.05. The resulting regression coefficient is 8.328, which is positive. This positive direction means that the corporate social responsibility (CSR) disclosure variable is directly proportional (in the same direction) to the company value variable. The value of the contribution determined through the results of the coefficient of determination test is 30.5%.
Ketika Startup Gagal: Analisis Red flags untuk Membedakan Business Failure, Governance Failure, dan Fraud Risk pada TaniHub, Investree, dan eFishery Ari Utomo Saputra; Ari Ayu; Anisatun Humayrah Rais; Hasma Hasma; La Ode Abdul Rakhman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8603

Abstract

This study analyzes red flags in failed Indonesian startups and maps the characteristics of business failure, governance failure, and fraud risk in the context of venture capital funding. Using a multi-case study (Yin, 2018), the study examines TaniHub, Investree, and eFishery to identify their respective failure patterns. The results indicate that TaniHub experienced business failure due to premature expansion, excessive growth ambition, high burn rate, and cash flow anomalies. Investree experienced governance failure due to weak board oversight, internal controls, and post-investment monitoring. Meanwhile, eFishery indicated fraud risk triggered by founder dominance, founder-friendly governance, revenue quality issues, data inconsistencies, and failed investor verification. The cross-case analysis revealed systemic weaknesses in the form of ineffective monitoring, inadequate due diligence, and delayed response. Based on these findings, a Startup Failure Framework was developed that integrates Agency Theory, information asymmetry, red flags, and due diligence. This framework demonstrates that agency conflicts do not always lead to fraud but instead produce three different outcomes depending on the configuration of red flags and the effectiveness of oversight. This research contributes to expanding the venture capital governance literature across a single risk spectrum.
SOSIALISASI EDUKASI PASAR MODAL SEBAGAI UPAYA MENINGKATKAN LITERASI DAN MINAT INVESTASI SAHAM La Ode Abdul Rakhman; Fariz Mustaqim
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2205

Abstract

This Community Service Program (PkM) aims to enhance students’ capital market literacy and interest in stock investment through capital market education and socialization activities. The implementation method adopts an educational and participatory approach conducted through material presentations, interactive discussions, and question-and-answer sessions covering basic concepts of the capital market, stock investment mechanisms, as well as investment risks and security aspects. The activity involved university students as the primary participants and was carried out in collaboration with the Capital Market Study Group (KSPM) and speakers from the Indonesia Stock Exchange. The results indicate an improvement in students’ understanding of the capital market and stock investment, reflected in better conceptual comprehension and more rational attitudes toward investing. In addition, students demonstrated increased interest, awareness, and confidence to learn about and gradually begin stock investment. Therefore, capital market education socialization has proven effective in improving capital market literacy and fostering students’ interest in stock investment.
PENGARUH PROFESIONALISME DAN KOMPETENSI PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN Fariz Mustaqim; La Ode Abdul Rakhman; Ahmad Daholu
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 04 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i04.2281

Abstract

This study aims to examine the effect of professionalism and employee competence on the quality of financial statements in the Central Buton Regency Government. The research employs a quantitative approach using multiple linear regression analysis to identify the relationships among variables. Data were collected through questionnaires distributed to respondents directly involved in the preparation of financial statements and were subsequently analyzed using SPSS software. The results of the analysis indicate that professionalism has a positive and significant contribution to improving the quality of financial statements, as evidenced by a t-test significance value of 0.001 and a regression coefficient of 0.232. Employee competence is also proven to have a positive and significant effect, with a significance value of 0.000 and a regression coefficient of 0.267. Simultaneously, both independent variables demonstrate a significant effect on the quality of financial statements, as indicated by an F-test significance value of 0.000.
Co-Authors Ahmad Daholu Anisa Rizkayati Anisatun Humayrah Rais Aprylia Ode Ari Ayu Ari Utomo Saputra Chintia Berliana Rizky Fariz Mustaqim Fariz Mustaqim Hasma Hasma Hasni Hasni I Wayan Sujana Kamarudin Kamarudin Mahmuda, Dewi Mitrakasih La Ode Onde Mustaqim, Fariz Pardana, Deki Putri Na, Annisa Fadila R, Muhammad Rais Rais R, Muhammad Surya, Ahmad Syam Tamara Althafunisa