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All Journal The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat
Karsam
Institut Bisnis dan Komunikasi Swadaya
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering

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PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2024 Syifa Khairunnisa; Safrudin; Karsam
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1536

Abstract

This study aims to examine the influence of operating cash flow and accounting profit on stock returns in construction companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Using a quantitative associative approach, this study employs secondary data from financial statements and annual stock prices. The sample consists of 8 companies, totaling 48 observations, selected through purposive sampling. The data were analyzed using multiple linear regression with SPSS version 23. The results show that operating cash flow has no significant effect on stock returns, while accounting profit has a significant positive effect. Simultaneously, both variables significantly affect stock returns with an Adjusted R² value of 0.122, indicating that 12.2% of the variation in stock returns can be explained by operating cash flow and accounting profit.
SELF ASSESMENT SYSTEM, TRANSFER PRICING, TAX AVOIDANCE, GOOD CORPORATE GOVERNANCE TERHADAP KETIDAKPASTIAN LINGKUNGAN DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERATING Arief Fadilah; Karsam
The Asia Pacific Journal Of Management Studies Vol 13 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v13i1.1657

Abstract

Understanding the self-assessment system, transfer pricing, tax avoidance, and good corporate governance in relation to environmental uncertainty, with taxpayer awareness as a moderating variable. The research sample consisted of 200 respondents, comprising 10 respondents from the hospitality industry and 190 respondents from MSMEs, analyzed using the Smartpls statistical t-test software. The results showed that taxpayer awareness can mediate the self-assessment system, tax avoidance, and good corporate governance in relation to environmental uncertainty. Meanwhile, taxpayer awareness cannot mediate transfer pricing in relation to environmental uncertainty.
PENGARUH KOMITE AUDIT, AUDIT INTERNAL, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN TERDAFTAR DI BEI PERIODE 2020-2024 Novi Kirana; Zulmita; karsam
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1503

Abstract

This study examines the influence of the audit committee, internal audit, and independent board of commissioners on financial performance in the banking sector. Utilizing a quantitative design, secondary data from the annual reports of 26 companies (2020 to 2024), yielding 130 data points, were analyzed using multiple linear regression. The results indicate that the audit committee, internal audit, and the independent board of commissioners all significantly influence financial performance. Collectively, these three variables explain 39.4% of the variation.
PENGARUH PEMBIAYAAN AKAD MUDHARABAH, MURABAHAH, DAN MUSYARAKAH TERHADAP NISBAH BANK SYARIAH INDONESIA TAHUN 2022 - 2024 Muhamad Ibrahim Ilham; Karsam; Rina Pratiwi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1518

Abstract

This study aims to determine the effect of Mudharabah, Murabahah, Musyarakah financing on the profitability of case studies at Bank Syariah Indoensia 2022-2024 period. In this study, there are three independent variables, namely Mudharabah, Murabahah, Musyarakah financing. And the dependent variable in this study is profitability. Population and sample in this study Bank Syariah Indonesia. The data collection method used is documentation with reference to the bank's annual financialstatements by Bank Syariah Indonesia official website. The data analysis technique used in this study is simple linear regression. The results of the research simultaneously state that the financing of Mudharabah, Murabahah, Musyarakah, has a positive and significant effect on profitability. Meanwhile, partially Mudharabah financing has a negative and significant effect on profitability. Murabahah and Musyarakah financing has a positive and significant effect on profitability.
Peningkatan Kesejahteraan Keluarga Melalui Financial Health Warga Kebun Melati Jakarta Pusat Winaya Purwanti; Achmad Jaelani; Karsam; Hastuti Indra Sari
TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 6 No. 1 (2026): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat (Januari)
Publisher : Fakultas Teknik, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/tekiba.v6i1.7084

Abstract

The low level of household financial management literacy is one of the key factors hindering the improvement of family welfare, particularly among low- to middle-income urban communities. Observations of residents in RW 04, Kebun Melati Subdistrict, Central Jakarta, indicate the persistence of high consumptive spending, limited saving habits, the absence of emergency funds, and a tendency to use consumptive debt through digital lending platforms. These conditions contribute to low levels of household financial stability. This Community Service Program (PkM) aims to improve family financial health through the implementation of a Community-Based Financial Health Model supported by training and mentoring in budgeting, healthy debt management, emergency fund development, routine saving behavior, and simple digital financial recording. The implementation methods include interactive workshops, case simulations, coaching sessions, and monitoring of financial behavior changes. The results show improvements in residents’ ability to prepare household budgets, a reduction in consumptive spending, an increase in ownership of savings and emergency funds, and the establishment of Community Financial Ambassadors as sustainability agents of the program. A comparison of pre- and post-program conditions indicates improved financial literacy, enhanced financial discipline, and growth in household financial assets. This program provides novelty through the development of an applicable and sustainable community-based financial health model.
Co-Authors Achmad Jaelani Arief Fadilah Hastuti Indra Sari Muhamad Ibrahim Ilham Novi Kirana Rina Pratiwi Safrudin Syifa Khairunnisa Winaya Purwanti Zulmita