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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Sumarno, Rafie Akbar
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pemberdayaan Ekonomi Masyarakat Desa Pemuda melalui Penguatan Akuntabilitas Keuangan BUMDes : Pengabdian Muhammad Husni; Sumarno, Rafie Akbar; Fathony, Haris Reza; Anto Andreawan; Aldi, M. Fahriyal; Memey Ifalia Kristin; Rapy Ahmad Nazriel
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3167

Abstract

Strengthening the financial accountability of Village-Owned Enterprises (BUMDes) is key to enhancing rural community economic empowerment. This community service research was conducted in Desa Pemuda, Pelaihari Subdistrict. aiming to improve the capacity of BUMDes administrators in managing finances transparently and accountably. The activity applied a participatory approach and learning by doing, allowing participants not only to receive theoretical knowledge but also to engage directly in transaction recording and financial reporting practices. The implementation consisted of three main stages: (1) preparation and initial assessment, (2) training and mentoring, and (3) evaluation and follow-up. The results indicate significant improvement in the administrators’ understanding and skills in basic accounting, cash management, and financial reporting, along with increased awareness of transparency and accountability. Moreover, this mentoring strengthened BUMDes as a strategic institution to promote village economic independence. Based on these findings, it is recommended to conduct routine training, digitalize financial reporting systems, enhance community participation, and strengthen regulatory support from village authorities and related institutions.
Analyzing the Impact of Foreign Board and Foreign Ownership on Dividend Policy: Evidence from Indonesia Sumarno, Rafie Akbar; Muhammad Husni; Anto Andreawan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8132

Abstract

Dividend policy is crucial for the company because there are investors who are entitled to and await cash dividends distributed by the company. However, on the other hand, management believes that the company's profits are better retained for the purpose of future investments. Indonesia adopts a two-tier system for board members in companies by separating the supervisory function of the board from the executive function of the board. The purposive sampling technique was used in the selection of research samples, resulting in 543 companies during the years 2018-2021. The results of the panel data regression using the Lagrange Multiplier test obtained REM as the best model. with the results of Foreign Directors having a significant and positive impact on dividends, as well as the results of Foreign Commissioners having a significant and positive impact on dividends, then foreign ownership has a negative and significant impact on dividends
PERAN KINERJA ESG DALAM MENDORONG NILAI PERUSAHAAN: STUDI EMPIRIS PADA SEKTOR PERBANKAN DI INDONESIA Andreawan, Anto; Sumarno, Rafie Akbar; Husni, Muhammad; HB, Kurniawan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6639

Abstract

Penelitian ini bertujuan menguji pengaruh kinerja Environmental, Social, and Governance (ESG) terhadap nilai perusahaan pada sektor perbankan di Indonesia. Variabel ESG diukur melalui tiga dimensi, yaitu Environment Score (ES), Social Score (SS), dan Governance Score (GS), dengan Age dan Size sebagai variabel kontrol. Populasi penelitian mencakup seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024, sedangkan pemilihan sampel menggunakan metode purposive sampling. Analisis data dilakukan dengan regresi data panel menggunakan tiga pendekatan model, yaitu Common Effect Model, Fixed Effect Model, dan Random Effect Model. Hasil uji Chow, Hausman, dan Lagrange Multiplier menunjukkan bahwa Random Effect Model merupakan model paling tepat. Temuan penelitian mengungkap bahwa ESG Score memiliki pengaruh negatif terhadap nilai perusahaan perbankan. Temuan ini dapat dijelaskan melalui perspektif teori keagenan, di mana investor menilai bahwa penerapan ESG belum memberikan efisiensi atau keuntungan finansial yang jelas, melainkan menimbulkan biaya tambahan apabila tidak dikelola secara strategis. Hal ini menunjukkan bahwa pasar belum sepenuhnya melihat ESG sebagai alat penciptaan nilai. Implikasi penelitian menegaskan bahwa manajemen perlu mengintegrasikan ESG ke dalam strategi bisnis utama, bukan sekadar memenuhi pelaporan. Investor perlu mengevaluasi ESG secara kontekstual dan berbasis dampak, sementara regulator harus merancang kebijakan ESG yang adaptif terhadap karakteristik industri dan berbasis materialitas. Penelitian selanjutnya disarankan menambahkan variabel seperti kinerja keuangan, tata kelola perusahaan, dan faktor regulasi untuk memperkuat pemahaman peran ESG terhadap nilai perusahaan.
Co-Authors Aldi, M. Fahriyal Anto Andreawan Fathony, Haris Reza HB, Kurniawan Memey Ifalia Kristin Muhammad Husni Rapy Ahmad Nazriel