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All Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Tangible Journal JUPADAI : Jurnal Pengabdian Kepada Masyarakat
Muhammad, Natsir
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Pengaruh Penerapan Green Accounting terhadap Profitabilitas pada Perusahaan Sektor Basic Materials Di Bursa Efek Indonesia Periode 2017-2021 Aida, Nur; Muhammad, Natsir; Baharuddin, Baharuddin; Susanto, Setya Ega; Mus, Nur Fajriani
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.449

Abstract

Penelitian bertujuan untuk mengetahui pengaruh penerapan Green Accounting dengan menggunakan variabel Biaya Lingkungan dan Pengungkapan Lingkungan terhadap Profitabilitas perusahaan yang diukur menggunakan rasio Return On Asset. Jenis Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder berupa data laporan tahunan dan laporan keberlanjutan periode 2017 sampai dengan 2021. Penelitian ini menggunakan metode analisis regresi linear berganda dengan bantuan SPSS 26 dalam proses pengolahan data. Populasi dalam penelitian ini yaitu seluruh perusahaan Sektor Basic Materials yang ada pada papan utama Bursa Efek Indonesia pada periode 2017 sampai dengan 2021. Metode penentuan sampel menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 6 perusahaan atau 30 sampel perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial biaya lingkungan berpengaruh negatif dan tidak signifikan terhadap profitabilitas, sedangkan pengungkapan lingkungan berpengaruh positif namun tidak signifikan terhadap profitabilitas. Namun, secara simultan Biaya Lingkungan dan Pengungkapan Lingkungan memiliki pengaruh yang tidak signifikan terhadap profitabilitas perusahaan.
The Influence of Leadership, Work Culture, and Competencies on Commitment and Implications on Performance Private College Lecturer in Makassar City Muhammad, Natsir
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 17 No. 1 (2025): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v17i1.5568

Abstract

This study investigates the impact of leadership, work culture, and competency on lecturer commitment and their combined effect on lecturer performance at private universities in Makassar City. The objectives include 1) analyzing the influence of leadership, work culture, and competency on commitment; 2) examining their direct effects on lecturer performance; and 3) exploring how commitment mediates the relationship between these factors and lecturer performance. Using a sample of 100 lecturers from management programs at accredited institutions, the study applies SEM analysis to assess validity, reliability, and the structural relationship between variables. Results indicate that while leadership has an insignificant effect on commitment, work culture and competency significantly enhance lecturer commitment. Moreover, lecturer commitment significantly improves performance, explaining 62.8% of its variation. These findings highlight the importance of fostering effective work cultures and enhancing competencies to boost commitment and performance in higher education settings.
PELATIHAN PENINGKATAN PRODUKTIVITAS UMKM DI ERA REVOLUSI INDUSTRI 4.0 Rosnaini Daga, Rosnaini; Salam, Karta Negara; Muhammad, Natsir; Alwi, Aulia; Rosyadah, Khairina; B, Ceskakusumadewi; Wahyuningsih, Wahyuningsih
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2023): Volume 2 Nomor 2 2023
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v2i2.86

Abstract

The era of the industrial revolution 4.0 gave rise to opportunities and challenges for business actors, especially MSMEs, which have made a major contribution to the Indonesian economy. However, the readiness of MSMEs in responding to the dynamics and developments in the business environment is still lacking. The low mastery of technology for MSMEs makes MSMEs very limited in marketing their products. This community service activity was carried out at the Productivity Improvement Center (BPP Kendari) office and was attended by 75 MSME actors from Kendari City. To provide an understanding of the Industrial Revolution 4.0, the opportunities and challenges that arise, and how to respond to existing phenomena. This activity also aims as a medium for exchanging information and experiences for MSMEs in running their business. Business transformation is an important keyword in responding to the changes that occur. Apart from that, increasing knowledge and skills such as people management, collaboration and negotiation skills, creativity, critical thinking, and emotional intelligence are other solutions that must be owned in order to survive and compete in the existing business environment. In the industrial era 4.0, MSMEs must be able to adapt to technology, because only MSMEs that are able to adapt can survive. In addition, MSMEs must be able to improve their quality, must be more productive in order to survive
Co-Authors Alwi, Aulia B, Ceskakusumadewi Baharuddin Baharuddin Mus, Nur Fajriani Nur Aida Rosnaini Daga Rosyadah, Khairina Salam, Karta Negara Susanto, Setya Ega Wahyuningsih Wahyuningsih