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DOES CONCENTRATED OWNERSHIP MATTER? MODERATING THE LINK BETWEEN LIQUIDITY AND CSR Mutmainnah Mutmainnah; Nur Asni; Muhammad Zaikin; La Ode Muhammad Saum Fasihu; Sindy fuji Lestari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v5i01.2482

Abstract

With ownership concentration acting as a moderating variable, this research investigates the relationship between working capital efficiency measured by the cash conversion cycle (CCC) and CSR performance in light of the importance of CSR activities in sustainable business strategies.  Panel regression in STATA 17 was used to analyze 162 non-financial companies listed on the Indonesia Stock Exchange between 2018 and 2023 using purposive selection.  The findings indicate that ownership concentration exacerbates this negative relationship, whereas a shorter CCC (more liquidity) enhances CSR performance.  The results show that working capital management is linked to financial efficiency and is a strategic instrument for establishing long-term legitimacy and complying with regulatory obligations.  The research emphasizes how important it is for management, stakeholders, and regulators to assess ownership structure and liquidity in order to promote sustainable business practices, especially in developing markets like Indonesia.
PELATIHAN PENGELOLAAN SAMPAH ORGANIK LIMBAH RUMAH TANGGA MENJADI PRODUK ECO ENZYME UNTUK MENINGKATAN EKONOMI KELUARGA Satira Yusuf; Ika Maya Sari; Yuli Lestari Labangu; Taufan Sufatriansa Awal; La Ode Muhammad Saum Fasihu
Journal of Community Empowerment Vol 5, No 1 (2026): Maret
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v5i1.36552

Abstract

ABSTRAK                                                                                     Kegiatan pengabdian kepada masyarakat ini dilaksanakan melalui Program Kemitraan Masyarakat Internal (PKMI) oleh tim dosen Fakultas Ekonomi dan Bisnis Universitas Halu Oleo dengan tujuan meningkatkan pengetahuan dan keterampilan masyarakat dalam mengolah sampah organik menjadi eco enzyme sebagai solusi ramah lingkungan sekaligus berpotensi memberikan manfaat ekonomi bagi keluarga. Pemanfaatan eco enzyme diharapkan mampu mengurangi pengeluaran rumah tangga, khususnya untuk kebutuhan pembersih alami, serta membuka peluang pengembangan produk bernilai jual. Metode pelaksanaan meliputi pemaparan materi, demonstrasi, praktik langsung, serta sesi diskusi interaktif. Kegiatan ini diikuti oleh 15 peserta yang terdiri atas ibu rumah tangga dan pemuda setempat. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta terkait konsep eco enzyme dan tahapan fermentasinya, yang ditunjukkan melalui kemampuan seluruh peserta memproduksi eco enzyme secara mandiri serta adanya rencana pemanfaatan produk untuk kebutuhan rumah tangga dan peluang penjualan skala kecil. Antusiasme peserta tercermin dari partisipasi aktif selama praktik dan diskusi. Kegiatan ini berdampak positif terhadap peningkatan kesadaran pengelolaan sampah rumah tangga, pengurangan limbah organik, serta penguatan potensi ekonomi berbasis rumah tangga melalui pendampingan lanjutan pada bulan kedua dan ketiga selama masa fermentasi. Dengan demikian, kegiatan pengabdian ini berhasil mencapai capaian utama, yaitu mendorong penerapan pengelolaan sampah organik yang produktif, berkelanjutan, dan bernilai ekonomi bagi masyarakat.Kata kunci: Eco Enzyme, Pengabdian Kepada Masyarakat, Sampah Organik.   ABSTRACTThis community service activity was carried out through the Internal Community Partnership Program (PKMI) by a team of lecturers from the Faculty of Economics and Business, Halu Oleo University, with the aim of increasing the knowledge and skills of the community in processing organic waste into eco enzymes as an environmentally friendly solution that also has the potential to provide economic benefits for families. The use of eco enzymes is expected to reduce household expenses, particularly for natural cleaning products, and open up opportunities for the development of marketable products. The implementation methods included material presentations, demonstrations, hands-on practice, and interactive discussion sessions. This activity was attended by 15 participants consisting of housewives and local youth. The results of the activity showed an increase in participants' understanding and skills related to the concept of eco enzyme and its fermentation stages, as demonstrated by the ability of all participants to produce eco enzyme independently and the existence of plans to utilize the product for household needs and small-scale sales opportunities. The enthusiasm of the participants was reflected in their active participation during the practice and discussion. This activity had a positive impact on increasing awareness of household waste management, reducing organic waste, and strengthening household-based economic potential through continued assistance in the second and third months during the fermentation period. Thus, this community service activity successfully achieved its main objective, which was to encourage the implementation of productive, sustainable, and economically valuable organic waste management for the community.Keywords: eco enzyme, community service, organic waste.
GAYA KEPEMIMPINAN DAN EFEKTIVITAS PENGANGGARAN PARTISIPATIF: TINJAUAN LITERATUR Safaruddin; La Ode Muhammad Saum Fasihu
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.34

Abstract

Participative budgeting is believed to enhance managerial performance by fostering a sense of ownership, motivation, and organizational commitment, yet its effectiveness is not universal, as it may also give rise to dysfunctional behavior such as budgetary slack. Leadership style is regarded as an important contingency variable that determines whether budget participation produces positive or dysfunctional outcomes, although prior studies still show inconsistent results. This study aims to map, synthesize, and evaluate previous research findings concerning the role of leadership style in the effectiveness of participative budgeting. The study employs a qualitative approach using a literature review design on ten scientific articles published between 2017 and 2026, analyzed through descriptive-qualitative content analysis. The findings show that budget participation consistently has a positive effect on performance, while leadership style functions both as an independent variable and as a moderating variable, with the moderating role proving more robust and capable of suppressing budgetary slack. This study contributes to strengthening contingency theory in management accounting and provides a foundation for strengthening leadership capacity in public sector budget management.