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All Journal Sains: Jurnal Manajemen dan Bisnis DERIVATIF Al Ishlah Jurnal Pendidikan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Inovasi Bisnis (Inovbiz) Pendas : Jurnah Ilmiah Pendidikan Dasar Martabe : Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Revitalisasi : Jurnal Ilmu Manajemen Journal of Research in Business, Economics, and Education Ilomata International Journal of Tax and Accounting Jurnal Riset Entrepreneurship Community Development Journal: Jurnal Pengabdian Masyarakat JBMR: Journal of Business and Management Review Jurnal Abdimas Ilmiah Citra Bakti (JAICB) International Journal Of Science, Technology & Management (IJSTM) Jurnal Revenue : Jurnal Ilmiah Akuntansi Mattawang: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Engagement and Empowerment (IJE2) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Bina Bangsa Ekonomika Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Indonesian Journal of Thousand Literacies JER Danadyaksa: Post Modern Economy Journal Bina Bangsa International Journal of Business and Management Asian Journal of Management, Entrepreneurship and Social Science Jurnal Ragam Pengabdian Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Ilmiah Pendidikan Citra Bakti Indonesian Journal of Taxation and Accounting
Mamay Komarudin
Universitas Bina Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Unlocking Firm Profitability Through Governance Architecture: Financial Perspectives Mamay Komarudin
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.410

Abstract

This investigation explores the extent to which corporate governance structures shape the earnings performance of consumer goods firms listed on the Indonesia Stock Exchange (IDX) over the 2017–2024 period. The core constructs examined include advertising intensity, market share, the board effectiveness score (BES), financial leverage (DER), and the quality of external auditing as captured by Big 4 affiliation. Drawing on a balanced panel of nine IDX consumer goods companies, this study employs Seemingly Unrelated Regression (SUR), a choice justified by the cross-equation residual correlation of r = −0.506 detected across two structural models. Coefficient stability was verified through three supplementary procedures: robust regression using the Huber M-estimator, a 1,000-iteration bootstrap of OLS coefficients, and quantile regression anchored at the median. Every one of the seven hypotheses reached statistical significance at the 95–99% confidence level. Within the first equation where BES is the outcome variable, advertising intensity (β = 6.609; p < 0.001), market share (β = 3.976; p < 0.001), ROE (β = 17.267; p < 0.001), and leverage DER (β = 7.044; p < 0.001) all produced positive and significant effects (R² = 91.9%). In the second equation, BES (β = 0.035; p < 0.001) and Big 4 audit quality (β = 0.478; p < 0.05) each elevated ROE, whereas market share exerted a significant negative drag (β = −0.170; p < 0.001), yielding R² = 81.5%. Governance quality and profitability are meaningfully intertwined, lending empirical support to agency theory, signaling theory, and resource dependence theory within emerging market settings.
UNLOCKING FINANCIAL PERFORMANCE: A SIMULTANEOUS EQUATION ANALYSIS OF INDONESIA'S TOP 10 ISLAMIC BANKS Mamay Komarudin
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.466

Abstract

Purpose This investigation explores how various factors simultaneously shape financial outcomes in Indonesia's ten largest Islamic banking institutions through block-recursive simultaneous equation modeling, specifically tackling endogeneity complications embedded within performance measurement systems. Design/methodology/approach Drawing on quarterly panel observations spanning 2020-2024 from Indonesia's ten largest Islamic banks, we implement Three-Stage Least Squares estimation techniques to examine three interrelated subsystems: earnings performance measured through ROA, cost management effectiveness captured by BOPO, and portfolio quality indicated by NPF. Our simultaneous framework reveals reciprocal linkages and feedback mechanisms operating among these endogenous constructs. Findings Empirical estimation uncovers substantial simultaneous linkages connecting performance dimensions. Cost inefficiency undermines profitability (β₁ = -0.0847, p<0.01), while portfolio deterioration exerts negative consequences on earnings (β₂ = -0.2341, p<0.01). Reciprocal influences demonstrate that enhanced profitability drives cost efficiency gains (α₁ = -0.3156, p<0.01) and strengthens portfolio quality (γ₁ = -0.1823, p<0.05). Institutional scale and capital strength function as pivotal performance drivers, whereas macroeconomic forces exhibit differential impacts across analytical blocks. Research limitations/implications Our investigation concentrates on ten leading institutions, potentially constraining applicability to smaller market participants. Subsequent investigations might incorporate nonlinear specifications and expanded risk measurement frameworks. Practical implications Evidence suggests Islamic banking institutions must emphasize cost efficiency enhancement to establish sustainable earnings trajectories. Supervisory authorities need to recognize interconnected performance dynamics when constructing prudential oversight mechanisms for Islamic financial institutions. Originality/value This work enriches Islamic banking scholarship by deploying simultaneous equation techniques to capture intricate interdependencies infrequently examined in prior investigations, yielding thorough perspectives on Indonesian Islamic banking operational dynamics.
STRATEGIC FINANCIAL MANAGEMENT: THE EXPERIENCE OF MULTINATIONAL COMPANIES IN THE FACE OF ASEAN ECONOMIC INTEGRATION Mamay Komarudin; Nur Aini Firzanah Mohd Afzan
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 3 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i3.449

Abstract

This research aims to analyze the experience of multinational companies in implementing strategic financial management amid ASEAN economic integration. The research approach used is qualitative with multiple case study designs. Data were collected through in-depth interviews, observations, and documentation, then analyzed using NVivo to identify key themes. The results of the study show that multinational companies implement various financial strategies, such as exchange rate hedging, investment diversification, capital structure optimization, and the digitalization of the financial system, to maintain stability and increase competitiveness. ASEAN economic integration offers opportunities for market expansion, but it also poses challenges, including exchange rate fluctuations, regulatory differences, and the complexity of tax systems across countries. The company responded to these conditions by adapting through the use of local currency, regional financial centralization, and flexible financial planning. Digital transformation has also proven to be an important factor in improving the efficiency and effectiveness of financial decision-making. This study concludes that the success of multinational companies in navigating ASEAN economic integration is largely determined by their ability to implement strategic financial management that is adaptive, integrated, and digital.
Board Effectiveness and Firm Profitability in Indonesian Consumer Goods Firms: The Role of Audit Quality and Marketing Intensity Financial Point of View Komarudin, Mamay
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/zdggma58

Abstract

A This study examines the association between board effectiveness, audit quality, marketing intensity, and profitability in consumer goods firms listed on the Indonesia Stock Exchange during 2018–2024. The study focuses on nine issuers observed over eight years, yielding a balanced panel of 72 firm-year observations. The main variables include Board Effectiveness Score (BES), return on equity (ROE), advertising intensity, market share, leverage (DER), and Big 4 audit quality. Methods: The analysis uses Seemingly Unrelated Regression (SUR) because the error terms across the two estimated equations are correlated. To assess robustness, the estimations are compared with Huber robust regression and bootstrap OLS confidence intervals. The results show that, within the estimated model, advertising intensity, market share, ROE, and leverage are positively associated with BES. In the profitability equation, BES and Big 4 audit quality are positively associated with ROE, while market share is negatively associated with ROE. Results: All seven formulated hypotheses were proven significant at 95% to 99% confidence intervals. These findings suggest that governance and profitability are related in ways that also reflect firms’ strategic and financial conditions. However, the results should be interpreted cautiously because the study relies on a small purposive sample, a composite governance measure, and an observational design that does not fully resolve endogeneity. The study therefore contributes sector-specific evidence rather than broad causal claims about corporate governance and firm profitability. Conclusion: The findings of this study confirm that corporate governance quality significantly correlates with profitability. These results reinforce the relevance of agency theory, signaling theory, and resource dependence theory in the context of emerging market capital markets.
BUDGET EFFICIENCY AS A DETERMINANT OF EMPLOYEE PERFORMANCE WITH LEADERSHIP AND JOB SATISFACTION AS SUPPORTING VARIABLES IN THE DEPARTMENT OF FOOD SECURITY AND AGRICULTURE OF CILEGON CITY Maryori Maryori; Ahmad Mukhlis; Mamay Komarudin
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 2 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i2.506

Abstract

This study aims to analyze the influence of leadership and job satisfaction on budget efficiency through employee performance at the Food Security, Agriculture, and Fisheries Agency of Cilegon City. The study used a quantitative approach with a survey method. The study population consisted of 93 employees consisting of Civil Servants (PNS) and Government Employees with Work Agreements (PPPK). The sampling technique used saturated sampling (census sampling), so that the entire population became respondents. Data were collected through questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4.0 software. The results showed that leadership had a positive and significant effect on budget efficiency and employee performance. Job satisfaction was also proven to have a positive and significant effect on budget efficiency and employee performance. In addition, employee performance had a positive and significant effect on budget efficiency. Testing the mediation effect proved that employee performance was able to significantly mediate the influence of leadership and job satisfaction on budget efficiency. Research findings confirm that improving budget efficiency in public sector organizations is not solely determined by financial management, but is also influenced by leadership quality, job satisfaction, and employee performance. Therefore, strengthening leadership capacity, improving employee welfare, and developing human resource competencies are crucial strategies for achieving effective, efficient, and performance-oriented organizational governance.
PENGUATAN KETERAMPILAN MENULIS MELALUI PELATIHAN PENYUSUNAN BUKU BAGI MASYARAKAT DI KOTA SERANG SEBAGAI WUJUD PENGUATAN BUDAYA LITERASI Ahmad Mukhlis; Tabroni Tabroni; Mamay Komarudin
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 6 No. 2 (2026): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v6i2.269

Abstract

This community service activity aimed to strengthen writing skills through book-writing training for the community in Serang City as an effort to develop a sustainable literacy culture. The activity was motivated by the need to improve the community’s ability to transform experiences, knowledge, and ideas into structured written works. The program was conducted in January 2026 for one day using a participatory training approach consisting of material presentation, discussion, writing practice, mentoring, and evaluation. The training covered idea development, topic and title selection, book outlining, chapter development, writing techniques, and initial manuscript editing. The activity was supported by CV. AA. Rizky, a book publisher and IKAPI member, which contributed practical perspectives on manuscript preparation and book development. The results indicated that participants demonstrated improved understanding of the stages of book writing and greater ability to develop ideas into themes, titles, outlines, and initial manuscript drafts. The activity also increased participants’ motivation to write and document their knowledge and experiences. Thus, book-writing training can serve as a practical strategy for strengthening writing competence and fostering a productive literacy culture among communities in Serang City
Pemberdayaan UMKM Berbasis Branding Produk, Legalitas Usaha, dan Pemasaran Digital melalui Pendampingan dan Bazar Produk Lokal Surti Zahra; Angrian Permana; Mamay Komarudin; Annida Nur Alifa; Jeproy Lumban Gaol; Lusi Yanti; Rangga Adi Baskara
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 5 No. 3 (2026): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v5i3.169

Abstract

This community service activity aimed to increase the knowledge of UMKM actors regarding product branding, business legality, and digital marketing in Sukabares Village. The activities included an entrepreneurship seminar, mentoring for UMKM of a banana chips (Kripis), and a bazaar. The activity was attended by 32 participants of UMKM actors. The seminar evaluation used a one-group pretest-posttest design consisting of five multiple-choice questions. The average percentage of correct answers increased from 28.42% in the pre-test to 92.63% in the post-test, representing an increase of 64.21%. The UMKM of Kripis mentoring included branding, labeling, packaging, assistance in obtaining a Business Identification Number (NIB), and Halal Certification. The bazaar also served as a promotional media for UMKM products.
Co-Authors Abdul Majid Ahmad Mukhlis, Ahmad Aisyah, ⁠Siti Nurul Angrian Permana, Angrian Annida Nur Alifa Aulia, Rifdah Auliana, Sigit Ayatulloh, Ayatulloh Budi Ilham Maliki Caesarani, Sarah Didin Rasyiddin Wahyu Efi Tajuroh Afiah Ende Ende Ende Ende, Ende Fadilah Fadilah Fidziah, Fidziah Fitriana, Herna Fita Grace Citra Dewi Hafrizal, Irham Hamidah . Hamidah Hamidah Hari Gursida Idayu, Riyanthi Iis Nurasiah Indra Kusumawati Irfan Firdaus, Irfan Firdaus Iriyanah, Iriyanah Irma Nurmala Dewi Jaka Wijaya Kusuma Jeproy Lumban Gaol khaeruman Kusuma, Aria Cendana Kusuma, Bayyu Indra LENI TRIANA, LENI Lesmana, Ihwan Satria Lusi Yanti Ma'arif, Muhamad Syamsul Mahfudah, Siti Nazihah Maryori Maryori Mora Mora Munawaroh Munawaroh Munawaroh Mutoharoh, Mutoharoh Naufal Affandi Nia Nuraeni Nugrahini Kusumawati Nugroho, Tulus Setyo Nur Aini Firzanah Mohd Afzan Nursoleh Nursoleh Nursoleh Nursoleh nursoleh, nursoleh Pratama Purtiningtyas, Lilis Putra Rahmatullah Rangga Adi Baskara Reni Andryani Rizki Amalia Saepudin Salsabila Azmi Sari, Gema Ika Siti Fatonah Siti Fatonah Sofyani, Fitri Sukmawan, Irwan Sukmawati, Dian Surani, Dewi Surti Zahra Sutisna Sutisna Sutisna Sutisna Sutisna Sutisna, Nining Sulastri Syamsul Hidayat Tabroni Tamami, Maman Ubay Haki Udin Suadma Uli Wildan Nuryanto Wahyu , Didin Rasyiddin Wahyu Widodo Wahyu Widodo Wahyu, Didin Rasyiddin Warsita, Atep Yohanes Indrayono Yohanes Indrayono Yuary Farradia