Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Priviet Social Sciences Journal Jurnal Akuntansi dan Keuangan West Science
La Ode Muhammad Saum Fasihu
Halu Oleo University
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Boosting budget absorption: How organizational commitment enhances budget implementation in Indonesian local government La Ode Muhammad Saum Fasihu; Safaruddin Safaruddin; Muhammad Zaikin; Mutmainnah Mutmainnah; Nurul Emil Safitri
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.760

Abstract

This study aims to analyze the moderating effect of organizational commitment on budget implementation and absorption in Regional Apparatus Organizations in Southeast Sulawesi Province. The study population comprised all civil servants within the 30 Regional Apparatus Organizations in Southeast Sulawesi Province. Purposive sampling was employed to select participants based on their roles, knowledge, and experience. The sample criteria targeted five key leadership figures from each organization: the Head of Service, Secretary, Head of the Financial Subsection, Head of the Planning Subsection, and Treasurer. Consequently, a total sample of 150 respondents was obtained for this study. Data were collected using questionnaires from October to December 2024. The analysis was conducted using the SPSS 26 PROCESS macro (Version 4.3). The data analysis shows that budget implementation positively and significantly affects budget absorption. Organizational commitment significantly moderates budget implementation and absorption.
ESG Risk Rating, Financial Flexibility, and Investment Efficiency as Determinants of Firm Value in an Emerging Market: Evidence from IDXESGL Listed Companies La Ode Muhammad Saum Fasihu; Andi Muhammad Fuad amadhan; Mutmainnah Mutmainnah; Muhammad Zaikin; Anisah Nadya Ananta
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3138

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ESG Risk Rating, financial flexibility, dan investment efficiency terhadap nilai perusahaan pada perusahaan yang tergabung dalam IDX ESG Leaders Index (IDXESGL) di Bursa Efek Indonesia. Penelitian menggunakan metode purposive sampling dengan kriteria tertentu sehingga diperoleh 30 perusahaan sebagai sampel penelitian selama periode 2021–2024, menghasilkan 120 observasi dengan data panel seimbang. Data diperoleh melalui studi dokumentasi yang bersumber dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak Stata. Pemilihan model terbaik dilakukan melalui uji Chow, uji Hausman, dan uji Lagrange Multiplier, yang menunjukkan bahwa model fixed effect merupakan model yang paling sesuai. Hasil penelitian menunjukkan bahwa ESG Risk Rating, financial flexibility, dan investment efficiency berpengaruh signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa pengelolaan risiko ESG yang baik, fleksibilitas keuangan yang memadai, serta efisiensi keputusan investasi berperan penting dalam meningkatkan nilai perusahaan.
Co-Authors Andi Muhammad Fuad amadhan Anisah Nadya Ananta Muhammad Zaikin Mutmainnah Mutmainnah Nurul Emil Safitri Safaruddin Safaruddin