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The Influence of the BOD`s characteristics toward corporate social responsibility: Study non financial and financial firms in Indonesia Muhammad Taufik
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art9

Abstract

This paper addresses the relationship between independent directors, gender diversity, board of directors (BOD) size, BOD meeting, BOD tenure, BOD turnover, and BOD remuneration to corporate social responsibility (CSR). This research is an empirical analysis using resource dependence theory, which underlies BOD as a capital provider for companies to respond to community engagement. The research sample is a company listed on the Indonesia Stock Exchange for the 2016-2019 period which consists of 232 companies and 927 observations. It is revealed that independent directors and BOD size have a positive and significant effect on CSR, while gender diversity, BOD size, BOD meeting, BOD tenure, and BOD turnover are not able to influence CSR. Surprisingly, independent directors and BOD turnover have a negative and significant correlation with CSR in the context of financial companies. BOD in Indonesia does not consider CSR as part of a firm`s strategic policy and fails to demonstrate the existence of the firm as part of the social system. These findings serve as a significant feedback for regulators and firms. It is preferable that the regulators consider revising the implementation of CSR-related regulations, which only requires companies that engage in the natural resources business or activities related to the natural resources business to conduct corporate social and environmental responsibility (CSR) activities. Regulators also need to reconsider regulations on the standard number of women in BOD, requirement to increase the number of BOD, and the requirement to establish a CSR committee. Meanwhile, the company needs to improve the recruitment system for BOD candidates that pays attention to community engagement. 
IMPLICATIONS OF SUPERVISION OF GOVERNANCE, OWNERSHIP STRUCTURE, AND CORPORATE SOCIAL RESPONSIBILITY ON PROFITABILITY IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Muhammad Taufik; Jonathan Jonathan
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.25829

Abstract

This study investigates the implications of governance characteristics oversight - consisting of board of commissioners independent, audit committees number, institutional ownership, and managerial ownership and corporate social responsibility (CSR) on profitability. The regression technique uses panel data with 2,060 data from all types of industries listed on the Indonesia Stock Exchange in 2015-2019. Managerial ownership and CSR have a positive and significant effect on return on assets (ROA) so that they are considered to reduce agency costs. In contrast, board of commissioners independent, audit committees number, and institutional ownership have no effect on ROA thus confirming the decline in corporate governance in Indonesia. Implications of this study contributes to showing the existence of governance regulations "which are only fulfilled" without giving substance and emphasizes that social aspects exist in corporate stakeholder studies.
BOD characteristics and firm performances: Evidence from Indonesia Muhammad Taufik; Louisky Chua
Sebelas Maret Business Review Vol 6, No 2 (2021): December 2021
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v6i2.56224

Abstract

This paper investigates the relationship between gender diversity in BOD, BOD size, BOD independence, BOD meeting, BOD tenure, BOD turnover, and BOD remuneration to financial performances. This research is an empirical analysis using stewardship theory, which underlies BOD represents as stewards and tends to be pro-organization. The research sample is a company listed on the Indonesia Stock Exchange for the 2016-2019 period which consists of 237 companies and 940 observations. It is revealed that BOD size and BOD remuneration positively and significantly affect sales or business volume, ROA, and ROE. In contrast, gender diversity in BOD and BOD independence is considered unable to become stewards because companies and regulators did not accommodate those. BOD meetings, BOD tenure, and BOD turnover do not affect financial performance. We contribute to giving empirical reason to the government to accommodate the existence of female BOD and BOD independence in regulation and give suggestions to companies to evaluate the tenure of directors and the recruitment system. This paper also found an optimal BOD size which might be used as a reference for regulatory changes.
Do Accounting, Market, and Macroeconomic Factors Affect Financial Distress? Evidence in Indonesia Muhammad Taufik; Clarita Valeria Sugianto
TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v5.I2.2021.31061

Abstract

This paper aims to investigate the effect of accounting, market, and macroeconomic factors on financial distress. The investigations were expanded by constructing seven research models to simulate all factors. The research sample includes companies listed on the IDX from 2016 to 2020 which produce 1.710 data. This paper finds that retained earnings (RETA) and earnings (EBITTA) as part of accounting factors have a role in weakening financial distress and can be consistently tested in several research models. Equity (MVE) as part of the market factor weakens financial distress and is consistently tested. Although solvency (SOLV) was described as the company's ability to maximize debt, it is not consistently tested in several research models. Finally, it was found that deflationary conditions caused financial distress which represented macroeconomic factors. This paper makes a practical contribution to companies and governments to evade financial distress
Analysis of Governance Diversity and Audit Characteristics on Profitability Muhammad Taufiq; Devi Fadila
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2872

Abstract

This study investigates governance diversity-consisting of female members and national diversity in the board of directors and audit characteristics-consisting of quality and audit tenure on profitability with two proxies, return on assets (ROA) and return on equity (ROE). The investigation uses a stewardship theory to explain the effectiveness of the fiduciary relationship between governance and stakeholders. The regression technique uses panel data with 2.151 data from companies listed on the Indonesia Stock Exchange in 2015-2019. This study demonstrates that audit quality has adverse implications for ROA, while other variables have no effect. It`s findings consistent that female members and audit quality reduce fiduciary relationship-meanwhile national diversity and audit tenure do not have any effect on ROE. This study laid to prove the rating of bad corporate governance and suggests to make disruption in corporate governance characteristics.
Does BOC`'s Characteristics Moderate The Effect of Corporate Social Responsibility on Performance? Muhammad Taufik; Tommy William
Journal of Applied Accounting and Taxation Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i2.3236

Abstract

This study investigates the moderation of BOC`'s size and education level the relationship between corporate social responsibility (CSR) and performance which is proxied on Tobins Q, ROA, and ROE. The investigation was observed using the resource dependency theory (RDT) and stakeholder theory paradigms. Data were collected from mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total of 735 data and regressed using panel data techniques. The insignificant effect was found between CSR towards Tobins Q and ROA that indicate mining company focused on reputation and comply to regulatory than moral values. Meanwhile, CSR has significant effects to increase ROE that indicates mining companies tend to approach capital owners. BOC`'s size was unpredispose to moderate between CSR and Tobins Q, ROA, ROE that confirm BOC dodge CSR around. The extremity point is BOC`s education level has negative moderate between CSR and Tobins Q. The key strength of this work adds to the growing literature body of BOC`s characteristics moderate CSR on performances types and has demonstrated the impartiality in CSR.
PENGARUH FINANCING TO DEPOSIT RATIO DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON ASSET DENGAN NON PERFORMING FINANCING SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH DI INDONESIA Muhammad Taufik
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. II | No. 1 | 2017
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.109 KB) | DOI: 10.30821/ajei.v2i1.779

Abstract

The aim of this research was the influenced of financing to deposit ratio and capital adequacy ratio to return on asset that non performing financing as moderating variable on sharia commercial bank in Indonesia. This type of research is causality. The research sample using purposive sampling the sharia commercial bank which have annuall report containing the FDR, CAR, NPF, and ROA, it have sample 6 of sharia commercial bank begin in 2010 s.d 2015 resulted 36 observations. The analytical method used consisted of descriptive statistical analysis, classic assumption test, multiple linear regression test, hyphotesis tets, and test the moderating variables was interaction test. The results showed that all hypothesis is rejected. FDR negative effect and doesn`t significant on ROA. NPF does not moderate influence of FDR to ROA. CAR negative effect and doesn`t significant on ROA. NPF does not moderate influence of CAR to ROA. The results of this research have relevance to the data in the introduction section which describing condition of Islamic Banking.
Membangun Brand Image Budaya Tradisi Pencak Silat Melalui Media Digital Yandi Suprapto; Rano Ardiansyah; Hesniati Hesniati; Dewi Khornida maherni; Muhammad Taufik; Herman Herman; Ricky Wijaya; Junita Junita; Julianto Julianto; Mirza Salman Pahlavi
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.6036

Abstract

Kebudayaan telah melekat di dalam masyarakat Indonesia dari zaman dahulu, tetapi di era sekarang nilai kebudayaan Indonesia ini mulai luntur tergantikan oleh kebudayaan barat yang agung-agungkan oleh generasi muda. Maka dari itu, kami sebagai penulis dan pelaksanaan program memilih salah satu tempat latihan pencak silat karena kami ingin meningkatkan kesadaran mengenai adanya budaya pencak silat ini. Mitra yang kami pilih yaitu PSHT Rayon Polresta Barelang. Untuk meningkatkan kesadaran masyarakat Indonesia, kami merancang luaran berupa akun instagram beserta template-nya, video company profile, dan banner. Sasaran yang kami tuju untuk melakukan promosi adalah masyarakat Indonesia terutama warga Batam. Sebelum membuat luaran kami terlebih dahulu mengumpulkan data dengan menerapkan metode observasi dan wawancara untuk mendukung pelaksanaan program ini. Luaran yang kami rancang diberikan ke pihak mitra dan luaran-luarannya efektif karena akun instagram kami sudah memiliki ratusan followers dan beberapa dari pengguna instagram menanyakan mengenai jadwal pelatihan dan lainnya.
Pembuatan Video Edukasi Mengenai Anjing Yang Terlantar Pada Batam Dog Community (Bdc) Herman Herman; Sepbianto Sepbianto; Yandi Suprapto; Hesniati Hesniati; Muhammad Taufik; Dewi Khornida maherni; Lindawati Lindawati; Joey Joey; Desi Mulyati; Suwandi Suwandi
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.6037

Abstract

Di Indonesia, terdapat banyak sekali komunitas pecinta anjing yang mendirikan sebuah komunitas untuk menampung dan mengatasi penelantaran dan penganiayaan terhadap anjing. Salah satunya komunitas yang terdapat di Kota Batam yaitu Batam Dog Community (BDC). Mengingat sekarang terdapat banyak anjing yang terlantar pada Batam Dog Community (BDC), jadi kami tergerak untuk membantu Batam Dog Community (BDC) dengan membuat video edukasi dalam rangka menghimbau dan meningkatkan kesadaran, serta wawasan masyarakat untuk memiliki rasa kepedulian terhadap anjing yang terlantar. Adapun tujuan dari kegiatan ini adalah memberikan edukasi dan informasi-informasi yang terkait kepada masyarakat untuk meningkatkan kesadaran dan wawasan agar memiliki rasa kepedulian terhadap anjing yang terlantar, serta agar masyarakat dapat memahami dan memperlakukan hewan peliharaannya dengan baik. Teknik penggumpulan data yang kami gunakan adalah metode observasi, metode wawancara dan metode literature. Luaran atau output yang kami rancang adalah 1 (satu) video company profile dan 3 (tiga) video edukasi. Video company profile yang kami buat berisi video perkenalan mitra tersebut, sedangkan video edukasi yang kami buat terdiri dari 3 (tiga) video edukasi, untuk yang pertama berjudul “Apa itu Anjing” yang berisi menjelaskan sejarah anjing dan jenis-jenis anjing, yang kedua berjudul “Cara Merawat Anjing” yang berisi cara merawat anjing dengan baik dan benar, dan yang terakhir berjudul “Penelantaran Anjing” yang berisi akibat penelantaran dan solusi terjadinya penelantaran. Luaran atau output tersebut kemudian di publikasikan pada Instagram
Perancangan Sistem Pencatatan Persediaan Berbasis Macro Visual Basic For Applications (Vba) Microsoft Excel Pada Toko Okindo Jaya Herman Herman; Cing Mei; yandi Suprapto; Hesniati Hesniati; Muhammad Taufik; Dewi Khornida maherni; Grace Geovanni; Viviani Viviani; Firman Adiyasa; Kendri Setiawan
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.6033

Abstract

Toko Okindo Jaya merupakan sebuah usaha yang didirikan pada tahun 2001 oleh Bapak Okta Eka Putra yang bergerak dalam bidang distributor pipa dan triplek. Toko ini terletak pada Jalan Pemuda Gang Kencana No. 23, Kota Tanjung Pinang, Provinsi Kepulauan Riau. Berdasarkan hasil wawancara, kami mengetahui bahwa hingga saat ini mitra masih menggunakan metode manual atau tradisional dalam mengendalikan persediaannya. Akibatnya yaitu mereka mengalami kesusahan dalam pencatatan, perhitungan stok persediaan, memakan waktu yang lama dalam mencari data persediaan, serta sulit untuk mengetahui jumlah persediaan secara real time. Dengan permasalahan yang ada, kami memustukan untuk merancang sebuah sistem pencatatan persediaan berbasis Macro Visual Basic for Applications (VBA) Microsoft Excel untuk Toko Okindo Jaya. Tujuan merancang sistem ini yaitu kami ingin membantu mitra memanajemen persediaannya dengan waktu yang singkat dan efisien, menghasilkan informasi persediaan yang lebih akurat dan informatif sehingga Toko Okindo Jaya dapat beroperasi lebih optimal. Sistem ini dirancang dengan metode difusi iptek, substitusi iptek, dan metode waterfall. Hasil luaran berupa sistem pencatatan persediaan ini dapat merekap seluruh data persediaan baik persediaan yang masuk maupun keluar sehingga mitra dapat mengetahui jumlah persediaan secara real time. Disamping itu juga terdapat fitur pengingat mengenai stok persediaan yang akan habis yang dapat membantu mitra dalam perencanaan pengisian kembali stok dengan tepat