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All Journal Journal of Economic, Bussines and Accounting (COSTING) Balanca : Jurnal Ekonomi dan Bisnis Islam Jurnal Pengabdian Masyarakat
Idris, Ma’ruf
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences

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APAKAH UKURAN PERUSAHAAN DAPAT MEMODERASI EFEK RETURN ON ASSET TERHADAP PRICE TO BOOK VALUE? Jumsiani, Jumsiani; Kadir, Muh. Akob; Idris, Ma’ruf
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13404

Abstract

This study aims to test and analyze the influence of Company Size as a Moderating Variable Between Return On Asset (ROA) on Company Value (PBV) in Automotive and Component Companies on the Indonesia Stock Exchange. The type of research used is a quantitative approach, the population in this study is 16 Automotive and Component Companies on the Indonesia Stock Exchange, the sampling technique uses the saturated sample method with a sample number of 16 companies. The analysis used in hypothesis testing is a regression analysis of MRA panel data with the help of Eviews 13 Software. The results of the analysis provide evidence that Return on Asset (ROA) has a negative effect not significantly on Company Value (PBV), The size of the company can be proven to strengthen the relationship between Return on Asset and Company Value (PBV) . Keywords: Return on Asset (ROA), Firm Value, PBV, Firm Size
PKM PENINGKATAN KETERAMPILAN ELEKTRONIKA MAHASISWA MELALUI APLIKASI AI Mustamin, Mustamin; Idris, Ma’ruf; Ponta, Tasri; Ridwansyah, Ridwansyah; Mantasia, Mantasia
Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat (AbdiMas)
Publisher : Jurusan Pendidikan Teknik Elektro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/abdimas.v2i1.2862

Abstract

Program Kemitraan Masyarakat ini bertujuan untuk mengintegrasikan aplikasi kecerdasan buatan (AI) dalam pendidikan elektronika guna meningkatkan keterampilan dan kemandirian mahasiswa. Melalui serangkaian kegiatan yang meliputi pelatihan, workshop, diskusi, dan projek aplikatif, mahasiswa diajak untuk tidak hanya memahami teori AI tapi juga mengaplikasikannya dalam pemecahan masalah nyata dalam elektronika. Hasil dari program ini menunjukkan peningkatan signifikan dalam pemahaman konsep AI, penguasaan teknis, serta kemampuan untuk bekerja secara mandiri dan berinovasi. Program ini juga memperkuat kolaborasi antara institusi pendidikan dengan industri teknologi, membuka lebih banyak kesempatan bagi mahasiswa untuk mengembangkan jaringan profesional. Kesimpulan dari kegiatan ini menggarisbawahi pentingnya AI dalam mendukung pendidikan elektronika modern dan mempersiapkan lulusan yang siap menghadapi tantangan di era digital.
The Effect of Knowledge sharing and Organizational Citizenship Behavior on Employee Performance through Innovative Behavior at UPT Asrama Haji Makassar Alam, Syamsul; Akob, Muh; Idris, Ma’ruf
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol. 8 No. 1 (2026): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v8i1.15026

Abstract

This study examines the effect of knowledge sharing and Organizational Citizenship Behavior (OCB) on employee performance with innovative behavior as a mediating variable at UPT Asrama Haji Makassar. Using a quantitative explanatory approach, data were collected through structured questionnaires distributed to 125 employees and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The research gap lies in the limited number of studies that examine the relationship between knowledge sharing, OCB, innovative behavior, and employee performance in public sector organizations, particularly in institutions with bureaucratic characteristics and seasonal workloads such as UPT Asrama Haji. The results show that: (1) knowledge sharing has a positive and significant effect on employee performance, (2) knowledge sharing significantly affects innovative behavior, (3) OCB does not significantly affect performance, (4) OCB positively affects innovative behavior, (5) innovative behavior significantly influences employee performance, (6) innovative behavior mediates the effect of knowledge sharing on performance, and (7) innovative behavior mediates the effect of OCB.
Co-Authors Akob, Muh Jumsiani, Jumsiani Kadir, Muh. Akob Mantasia Mantasia Mustamin Mustamin Ponta, Tasri Ridwansyah Ridwansyah Syamsul Alam, Syamsul