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All Journal Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Bisnis Kreatif dan Inovatif Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Agusmadi Agusmadi
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

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Analisis Faktor-Faktor yang Memengaruhi Komitmen Personal dalam Pelaksanaan CSR di Pabrik Semen PT SBA Aceh Besar Wiki Noviandi; Agusmadi Agusmadi; Azlim Azlim
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.2120

Abstract

Industrial development, especially the cement sector, contributes significantly to economic progress, but also poses environmental challenges. This study aims to analyze the influence of collaboration management and leadership on employee personal commitment at the PT SBA Aceh Besar Cement Factory. The research method used was a survey with a questionnaire distributed to 127 respondents. The results of the analysis showed that collaboration management had a significant influence on personal commitment, while leadership did not show a significant influence. This finding emphasizes the importance of collaboration management in increasing employee commitment, which in turn can support operational sustainability and corporate social responsibility. This study recommends increasing collaboration training and developing leadership styles that support collaboration to increase employee personal commitment.
Analisis Pengaruh Likuiditas, Profitabilitas, dan Pertumbuhan Penjualan Terhadap Kebijakan Dividen pada Perusahaan Farmasi di Bursa Efek Indonesia (2020-2023) Agusmadi Agusmadi; Nurfarida Nurfarida; Azlim Azlim; Riza Ul Fahmi
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.2121

Abstract

The effect of liquidity, profitability and sales growth on dividend policy (empirical study of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period). Based on the analysis of financial statement information, investors can find out the comparison between the intrinsic value of shares compared to the market price of the shares of the company concerned and on this comparison investors will be able to make decisions to buy or sell the shares concerned. The sample of this study is 12 pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023 by taking financial data for 4 (four) years so that it will produce 48 data. Data collection using secondary data in this study is data on profitability, liquidity and sales growth affecting dividend policy in pharmaceutical sub-sector manufacturing industry companies listed on the Indonesia Stock Exchange. Data analysis to see the influence of bound variables and independent variables using multi-variable linear regression equation analysis. Test the hypothesis using the ttest statistical test, with the help of the computer program SPSS V.24.0 For windows with a signification level of 5%. Based on the results of the study: Partially, liquidity has a significant effect on dividend policy. (2) partial profitability has a significant effect on dividend policy. (3) partial profitability has a significant effect on the dividend policy for pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023. R square of 0.0766 means Liquidity, Profitability, and Company Growth, giving a joint influence of around 76.6% on Dividend Policy, while the remaining 24.4% is influenced by other variables.
Sosialisasi Manfaat Membuang Sampah pada Tempatnya bagi Siswa SD Abulyatama Wiki Noviandi; Agusmadi Agusmadi; Azlim Azlim; Marah Sutan Rangkuti
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 2 No. 1 (2025): Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v2i1.1109

Abstract

This community service aims to increase the awareness of Abulyatama Elementary School (SD) students regarding the importance of disposing of waste in its place and sustainable economic management. This socialization is expected to form positive habits in students and reduce waste problems in the environment around the school. Through educational activities involving students, teachers, and parents, this program aims to create a clean, healthy environment, and understand how waste management is related to economic management. The approaches used in this socialization are lectures, interactive discussions, and direct demonstrations regarding good waste management, as well as an introduction to the basic concepts of economic management.
Standar Profesionalisme, Independensi Auditor, dan Kualitas Audit Keuangan Pemerintah Agusmadi Agusmadi; Muhammad Iqbal; Marzuki Marzuki; Azlim Azlim; Wiki Noviandi; Riza Ul Fahmi
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 2 (2025): Juni: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i2.824

Abstract

This study aims to analyze the effect of applying professional auditing standards and auditor independence on the quality of government Financial Audits in the Regional Government Audit Institution. Using a quantitative descriptive-verificative method, data were collected through a Likert-scale questionnaire survey of 30 auditees from various regional government agencies. The results indicate that the research instrument is valid and reliable (Cronbach’s Alpha = 0.785), auditor independence significantly influences Audit Quality (p = 0.004), while professional standards have no significant partial effect (p = 0.249). However, simultaneously both variables significantly affect Audit Quality with a contribution of 44.2% (R² = 0.442), emphasizing auditor independence as the dominant factor in ensuring objectivity and accuracy of audit results. In conclusion, auditor independence must be continuously strengthened, while the application of professional standards remains essential to maintain consistency, in order to achieve transparent, accountable, and trustworthy government financial management.
Co-Authors Azlim Azlim Marah Sutan Rangkuti Marzuki Marzuki Muhammad Iqbal Nurfarida Nurfarida Riza Ul Fahmi Wiki Noviandi