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Transaksi Pihak Berelasi: Kompensasi Manajemen Kunci, Kinerja Akuntansi, dan Multiple Large Shareholders Gandy Wahyu Maulana Zulma; Fitri Chairunnisa; Azolla Degita Azis
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 3 (2020): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i3.1071

The aim of this study is to examine whether multiple large shareholders held by the company can affect the relation between accounting performance and executive compensation, using panel data of all publicly company in Indonesia (except financialand mining industries) with the research period 2017-2019. The result shows that the existence of 2nd largest shareholders that owns more than 10% stocks and also if the board has representation from 2nd largest shareholders in the company, it can reduce the positive effect of accounting performance to executive compensation. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in Indonesia that if a firm has good controlling function from multiple large shareholders, it can reduce the opportunistic discretion from executive management if the company has performance evaluation based on earnings.

Peran Eudaimonic Well Being sebagai Mediasi Pengaruh Perilaku Kepemimpinan terhadap Kinerja Organisasi UMKM MFitri Chairunnisa; Dian Mala Fithriani Aira; Ade Perdana Siregar
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.763

Business organizations in MSMEs are oriented towards profit achievement and can contribute to the economy. Efforts in achieving the goals of MSMEs should be organizational leaders who can empower the potential of each employee. The role of the leader can create a comfortable environment that can encourage increased employee performance, one of the factors is the happiness felt from employees when carrying out work in the organization. The aims of this study are (1) to analyze the influence of leadership behavior on the organizational performance of MSMEs; (2) analyze the influence of leadership behavior on eudaimonic well being; (3) analyzing the effect of eudaimonic well being on the organizational performance of MSMEs; (4) analyzing the role of eudaimonic well being in mediating the influence of leadership behavior on the organizational performance of SMEs. The data analysis method used is Structural Equation Modeling (SEM) measurements using SmartPLS software. The results of the study are (1) leadership behavior shows a significant positive influence on the organizational performance of SMEs; (2) leadership behavior shows a significant positive effect on eudaimonic well being; (3) eudaimonic well being shows a significant positive effect on the organizational performance of SMEs; (4) eudaimonic well being as a mediation of the influence of leadership behavior shows a significant positive influence on the organizational performance of SMEs

Pemberdayaan Masyarakat Melalui Pelatihan Pengolahan Sayuran Menjadi Selai Dengan Metode Atmospheric Sebagai Alternatif Usaha Keluarga Di Kelurahan Rajawali Jambi Novita Sari; Fitri Chairunnisa; Rosmeli Rosmeli
Jurnal Karya Abdi Masyarakat Vol. 4 No. 1 (2020): Volume 4, Nomor 1, Juni 2020
Publisher : LPPM Universitas Jambi

Kelurahan Rajawali adalah salah satu dari sembilan kelurahan yang ada di Kecamatan Jambi Timur, dengan luas wilayah 31.060 Ha dan jumlah penduduk sebanyak 8.441 jiwa. Dari total jumlah penduduk, sekitar 60% sudah memiliki mata pencaharian dengan berbagai tingkat penghasilan. Hanya 33 % warga yang berusia diatas 15 tahun, dimana 17 % masih berada di usia sekolah dan sisanya berada di usia produktif. Jumlah penduduk terbanyak di kelurahan ini adalah perempuan, yaitu sebanyak 4.304 jiwa atau 51 % dari total penduduk yang ada, sedangkan jumlah penduduk laki – laki adalah sebanyak 4.107 jiwa atau 49 % dengan jumlah KK sebanyak 2.061 KK.

Pemberdayaan Masyarakat Melalui Pelatihan Pengolahan Sayuran Menjadi Selai Dengan Metode Atmospheric Sebagai Alternatif Usaha Keluarga Di Kelurahan Rajawali Jambi Novita Sari; Fitri Chairunnisa; Rosmeli Rosmeli
Jurnal Karya Abdi Masyarakat Vol. 4 No. 3 (2020): Volume 4, Nomor 3, Desember 2020
Publisher : LPPM Universitas Jambi

Kelurahan Rajawali adalah salah satu dari sembilan kelurahan yang ada di Kecamatan Jambi Timur, dengan luas wilayah 31.060 Ha dan jumlah penduduk sebanyak 8.441 jiwa. Dari total jumlah penduduk, sekitar 60% sudah memiliki mata pencaharian dengan berbagai tingkat penghasilan. Hanya 33 % warga yang berusia diatas 15 tahun, dimana 17 % masih berada di usia sekolah dan sisanya berada di usia produktif. Jumlah penduduk terbanyak di kelurahan ini adalah perempuan, yaitu sebanyak 4.304 jiwa atau 51 % dari total penduduk yang ada, sedangkan jumlah penduduk laki – laki adalah sebanyak 4.107 jiwa atau 49 % dengan jumlah KK sebanyak 2.061 KK.

FINANCIAL TECHNOLOGY AND IT’S IMPACT ON MSMEs IN CHOOSING BANK CREDIT SERVICES IN JAMBI Eka Julianti Efris Saputri; Fitri Chairunnisa
Journal of Business Studies and Management Review Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Fintech supports the implementation of electronic applications, one of which is access to financial inclusion, this is evident from the increasing financial inclusion in Indonesia, one of which is in Jambi City. Until 2018, the development of bank credit debit trays in Indonesia continued to increase. With the presence of fintech companies in Indonesia, several SMEs who were met admitted to applying for credit in addition to using bank credit services, namely applications launched by Fintech companies. This type of research is descriptive qualitative. The data collection method in this research is by distributing questionnaires and conducting interviews with correspondents. By using logistic regression, the purpose of this study is to determine the factors that influence SMEs in choosing bank credit services in Jambi City with the presence of financial technology. The results are only a few factors that influence SMEs in choosing bank credit services in Jambi.

The Effect of Competence on Student Readiness in the World of Work with Confidence as the Intervening Variable Rendy Saputra; Sry Rosita; Fitri Chairunnisa
Management Research and Behavior Journal Vol 3, No 1 (2023)
Publisher : Department of Management, Universitas Malikussaleh, Aceh Utara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/mrbj.v3i1.10737

The study aims to determine the effect of competence on student readiness in the face of the work world or known as the work readiness with confidence as an intervening variable. The target of this research is on Merdeka Belajar Kampus Merdeka (MBKM) Students Strata 1 Management Studies Program of Faculty of Economics and Business Universitas Jambi. Population and sample for this study were MBKM students amounting to 190 students with the number of samples 66 students. This research is a quantitative research, the data used in this study obtained through the questionnaire method is composed. Methods of data analysis This research is descriptive statistical analysis using Structural Equantion (SEM) technique, with Partial Least Square (PLS) as a process of priority using the SmartPLS program (v.3.3.9). The results of this study prove that the competence has a positive and significant effect on the readiness of work, competence has a positive and significant influence on confidence, confidence has a positive and significant influence on work readiness, competence has positive and significant purses on work readiness through MBKM Student Strata 1 State of Management Studies Faculty of Economics and Business Universitas Jambi

Application of gender and optimizing the function of the board of commissioners in supervising the practice of corporate earnings management Gandy Wahyu Maulana Zulma; Misni Erwati; Fitri Chairunnisa
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232919

The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory function of the company's board of commissioners. The sampling method used is purposive sampling with specific criteria on companies listed on the IDX with a research period of 2018-2019 with a total sample of 368 firm years of observation. The results showed that the independence of the board of commissioners was not proven to affect accrual earnings management. However, it was proven to have a negative effect on real earnings management practices. In addition, the size of the board of commissioners is proven to have a positive effect on accrual earnings management and company real earnings management. The role of gender diversification in reducing earnings management practices is proven. Three or more female commissioners can reduce accrual earnings management practices and increase real earnings management practices in companies. In addition, the role of gender diversification is not proven to strengthen the negative effect of the independence of the board of commissioners on earnings management. However, the role of gender diversification where there are three or more people in the size of the company's board of commissioners can further reduce accrual earnings management and real earnings management.

Application of gender and optimizing the function of the board of commissioners in supervising the practice of corporate earnings management Gandy Wahyu Maulana Zulma; Misni Erwati; Fitri Chairunnisa
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232919

The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory function of the company's board of commissioners. The sampling method used is purposive sampling with specific criteria on companies listed on the IDX with a research period of 2018-2019 with a total sample of 368 firm years of observation. The results showed that the independence of the board of commissioners was not proven to affect accrual earnings management. However, it was proven to have a negative effect on real earnings management practices. In addition, the size of the board of commissioners is proven to have a positive effect on accrual earnings management and company real earnings management. The role of gender diversification in reducing earnings management practices is proven. Three or more female commissioners can reduce accrual earnings management practices and increase real earnings management practices in companies. In addition, the role of gender diversification is not proven to strengthen the negative effect of the independence of the board of commissioners on earnings management. However, the role of gender diversification where there are three or more people in the size of the company's board of commissioners can further reduce accrual earnings management and real earnings management.

The Role of Intellectual Agility in the Implementation of Transformative Leadership in Improving MSME Business Performance Edward; Fitri Chairunnisa; Ade Perdana Siregar
Dinasti International Journal of Digital Business Management Vol. 4 No. 6 (2023): Dinasti International Journal of Digital Business Management (October-November
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v4i6.2101

The leadership factor determines an organization in achieving success. Improving an organization's business performance requires an innovative and creative leader, so leaders are expected to have good intellectuals carrying out their roles. The effectiveness of transformative leadership and increasing intellectual agility are expected to improve MSME business performance to positively impact the economy for themselves and employees and reduce poverty. The objectives of this study are (1) to analyze the effect of transformative leadership on MSME business performance; (2) to analyze the effect of transformative leadership on intellectual agility; (3) to analyze the influence of intellectual agility on the business performance of MSMEs; (4) analyze the role of intellectual agility in mediating the effect of transformative leadership on MSME business performance. The data analysis method used is Structural Equation Modeling (SEM) measurements using SmartPLS software. The results of the study show (1) that transformative leadership has a significant positive effect on MSME business performance; (2) transformative leadership shows a significant positive effect on intellectual agility; (3) intellectual agility shows a significant positive effect on MSME business performance; (4) intellectual agility as a mediating influence of transformative leadership shows a significant positive effect on MSME business performance

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