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Topik Populer: Tidal Energy Stunting Reduction Mo'odelo Governance Danau Limboto Circular Bioeconomy
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294 publikasi ditemukan tahun 2023
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Sosialisasi Penggunaan Anggaran Dana Desa Untuk Meningkatkan Pembangunan Infrastruktur Desa Molowahu

Abdi Wiralodra: Jurnal Pengabdian Kepada Masyarakat doi:https://doi.org/10.31943/abdi.v5i2.123

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran warga terkait penggunaan anggaran dana desa dalam pembangunan infrastruktur desa. Penelitian ini mengidentifikasi sejumlah masalah yang dihadapi oleh masyarakat terkait pengelolaan dana desa, antara lain kurangnya pengetahuan warga terkait mekanisme penggunaan dana desa, arogansi Kepala Desa, ketidaksesuaian Rencana Anggaran Belanja (RAB) dengan pelaksanaan, ketidaksesuaian pekerjaan dengan spesifikasi yang telah ditetapkan, tidak adanya nota pembelian bahan, manipulasi nota, item pekerjaan yang tidak dikerjakan, pekerjaan yang tidak selesai, pekerjaan yang tidak dapat digunakan, aliran keuangan yang tidak jelas, penggunaan alat berat yang berlebihan, dan perubahan pekerjaan yang tidak jelas. Berdasarkan permasalahan tersebut di peroleh solusi antara lain pekerjaan yang akan dikerjakan harus berdasarkan permusyawaran dan permufakatan, penjelasan teknis pekerjaan, keterlibatan ruang lebih fasilitator teknis, keterlibatan tenaga teknis yang memahami RAB dalam pelaksanaan pekerjaan, laporan teknis, serta pengawasan dan Monitoring

Andi Sahrul Hidayat, Rahman A Djau, Fendi Faisal Gobel, Novriyanti Talango, Wawan Rauf, Mifidyah Putri Palilati, Mohamad Mirza Saleh
Artikel Jurnal 2023 SINTA 4 OA
SDG 4SDG 9SDG 11
2 sitasi
1

TINJAUAN KARAKTERISTIK MARSHALL DENGAN PENGGANTIAN SEBAGIAN PASIR PADA LAPIS AUS AC-WC MENGGUNAKAN BOTTOM ASH

GORONTALO JOURNAL OF INFRASTRUCTURE AND SCIENCE ENGINEERING doi:https://doi.org/10.32662/gojise.v6i1.2665

Pemakaian batu bara sebagai sumber energi menghasilkan residu berupa bottom ash yang menimbulkan pencemaran lingkungan. Penelitian ini menggunakan metode penelitian experimental di laboratorium yang bertujuan untuk meneliti efek penggunaan bottom ash sebagai pengganti agregat halus terhadap stabilitas, kelelehan, ronggaudara, rongga didalam agregat dan Marshall quotient dari campuran aspal beton. Penelitian ini menggunakan 50 benda uji yang terbagi kedalam 5 persentase penggantian agregat halus dengan bottom ash yakni 0%,5%,10%,15% dan 20% dengan kadar aspal 5,5%. Â Dari hasil penelitian ini didapatkan bahwa semua variasi memenuhi spek pengujian sesuai pada bina marga 2010 refisi III dengan persentase terbaik penggantian agregat halus dengan bottom ash adalah 10%.

Ilyas Ichsan, Andi Sahrul Hidayat, Syahrul S Mahmu
Artikel Jurnal 2023 SINTA 5 OA
SDG 9SDG 12
0 sitasi
1

INDENTIFIKASI FAKTOR-FAKTOR MEMPENGARUHI KINERJA BIAYA OPERASIONAL DAN PEMELIHARAAN JARINGAN IRIGASI DI PAGUYAMAN

RADIAL: Jurnal Peradaban Sains, Rekayasa dan Teknologi doi:https://doi.org/10.37971/radial.v11i1.342

This study aims to identify the factors that influence the performance of operational and maintenance costs in the DI irrigation network. Paguyaman. To achieve this goal, the researchers used a survey method by distributing questionnaires to a number of respondents who were involved in the implementation and monitoring of DI irrigation networks. Paguyaman. Data collection was carried out by way of a direct survey to the location and a list of questions in the questionnaire for primary data. As for the secondary data obtained from the literature and data from related agencies. Based on the results of the questionnaire from the respondents, a ranking was made of the causal factors that affect the performance of operational and maintenance costs in the DI irrigation network. Paguyaman. From the ranking results, there are 15 factors that are categorized as influential. The conclusions that can be drawn after statistical tests are that there are seven factors that influence the performance of operational costs and maintenance of irrigation networks in D.I Paguyaman. These factors are unexpected conditions and events (floods, earthquakes and others), general information and methods in carrying out operations and maintenance for field officers are inadequate, there is still a lack of responsibility for officers in carrying out irrigation operations and maintenance, changes in areas that encouraging the conversion of paddy fields to other users, the number of operational and maintenance officers is still lacking, the equipment is of poor quality and there is no training for P3A, and the most dominant factors affecting the performance of operational costs and maintenance of irrigation networks in D.I Paguyaman are conditions and events that unexpected events (floods, earthquakes, etc.).

Rahman Abdul Djau, Sartan Nento, Andi Sahrul Hidayat, Supriyadi -
Artikel Jurnal 2023 SINTA 5 OA
SDG 9
0 sitasi
1
Jurnal Nasional Terakreditasi • 2026 • SINTA 2 •
SDG 9

The Effect of Audit Committee and Board Independence in Determining Firm Value: Evidence from Maritime Companies in Indonesia

Jurnal Ilmiah Manajemen Kesatuan

Penulis: Roydah Gani, Mohamad Abdul Radjak Masjhur, Olfin Ishak, Anggita Permata Yakup, Lianti Polapa
DOI: 10.37641/jimkes.v14i1.4742

Abstract

Corporate governance mechanisms, particularly the roles of the audit committee and independent commissioners, are increasingly examined in relation to their influence on firm value through the quality of financial reporting. This study aims to examine the effect of the audit committee and board independence on firm value through the mediating role of financial reporting quality. The study employs a quantitative explanatory design using secondary data from annual reports of maritime transport companies during 2020–2024. Samples were selected through purposive sampling, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that the audit committee has a positive and significant effect on firm value, while board independence has no significant impact. Financial reporting quality positively affects firm value but does not mediate the relationship between the audit committee or board independence and firm value. The study contributes theoretically to corporate governance literature and provides practical insights for public companies to strengthen audit functions and the reliability of financial reporting.

Kata Kunci

Audit Committee Board Independence Corporate Governance Financial Reporting Quality Firm Value

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