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All Journal Gorontalo Accounting Journal Jurnal Penelitian dan Pengabdian Masyarakat
Hafidz, Ahmad Ridho
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Influence of Good Corporate Governance on Financial Distress with Capital Structure as a Moderating Variable Hafidz, Ahmad Ridho; Lestari, Yona Octiani
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3553

Abstract

This study aims to determine the effect of Good Corporate Governance on Financial Distress with Capital Structure as a moderating variable. The population in this study were all Islamic Commercial Banks registered with the Financial Services Authority (OJK) in the 2014-2022 period and the sample was determined using Purposive Sampling Technique. The data analysis technique used is Multiple Linear Regression and Moderation Regression. The results of the study indicate that partially only the Size of the Sharia Supervisory Board and the Composition of Independent Commissioners have a significant negative effect on Financial Distress, while in contrast to Company Size which shows a significant positive effect on Financial Distress. However, Capital Structure is not able to moderate the relationship between Good Corporate Governance and Financial Distress.
Pendampingan Sertifikasi Halal UMKM Desa Pondokagung Kecamatan Kasembon Kabupaten Malang Nadya, Alissa Qotrun; Hafidz, Ahmad ridho; Latifa, Aynul; Fikri, Shofil
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 1 (2023): February 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v1i1.25

Abstract

The purpose of this community service is to provide training, vocational assistance, promotion and management of MSME halal certification in Pondokagung Village, Kasembon Regency. The purpose of this analysis is to provide an understanding of the importance of registering a business and the benefits of a halal certificate for its business products. This community service activity consists of two objectives, namely assistance and socialization of the implementation of the Halal Assurance System and assistance in submitting halal certification documents to LPPOM MUI. After all the stages have been explained in the mentoring, it is continued with assistance for document input by handing over two MSMEs to one student on duty. The results of this activity are awareness of partner business units to implement a halal assurance system in their business and registration of business units in the halal certification process to LPPOM MUI   Tujuan dari pengabdian masyarakat ini adalah untuk memberikan pelatihan, pendampingan vokasional, promosi dan pengelolaan sertifikasi halal UMKM di Desa Pondokagung Kabupaten Kasembon. Tujuan dilakukannya analisis ini adalah untuk memberikan pemahaman tentang pentingnya mendaftarkan suatu usaha dan manfaat sertifikat halal bagi produk usahanya. Kegiatan pengabdian kepada masyarakat ini terdiri dari dua tujuan yaitu pendampingan dan sosialisasi implementasi Sistem Jaminan Halal dan pendampingan penyerahan dokumen sertifikasi halal ke LPPOM MUI. Setelah semua tahap di jelaskan dalam pendampingan dilanjukan dengan pendampingan untuk input dokumen dengan menyerahkan dua UMKM kepada satu mahasiswa yang bertugas. Hasil dari kegiatan ini adalah kesadaran unit usaha mitra untuk menerapkan sistem jaminan halal dalam usahanya dan pendaftaran unit usaha dalam proses sertifikasi halal ke LPPOM MUI  
Co-Authors Latifa, Aynul Nadya, Alissa Qotrun Shofil Fikri Yona Octiani Lestari