Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Sosialisasi Kesehatan dan Keselamatan Kerja (K3) dan Penggunaan Alat Pelindung Diri (APD) Pada Sektor Informal di Sumbawa
No full textInformal sector plays a crucial role in the global economy, involving millions of workers worldwide. However, despite its significant contribution, workers in this sector often lack adequate Occupational Health and Safety (OHS) protection. Personal Protective Equipment (PPE), which serves to protect individuals from workplace hazards, is frequently not provided by business owners and is often used unsafely by workers. This program aims to enhance the understanding of business owners and workers regarding OHS and the importance of using PPE at work. The program involved business owners and workers in the informal sectors of agriculture, woodworking/furniture, and rice mills in Sumbawa, conducted in July 2024. The initiative covered the entire process from preparation to evaluation, employing methods of socialization and direct field application. Results indicated an increase in knowledge among business owners and workers about OHS and the use of PPE. Feedback from both business owners and workers was very positive
Greenpreneur – Membangun Bisnis dari Limbah Plastik: Kepedulian terhadap Lingkungan Hidup dan Ekonomi Masyarakat
No full textThe Community Service Activity was held on June 20, 2024, at the Institut Bisnis dan Komunikasi Swadaya - Jakarta, with the theme "Greenpreneur: Building Business from Plastic Waste," aimed to enhance participants' understanding and awareness of environmental management, specifically through the utilization of plastic waste. This initiative focuses on developing business opportunities based on MSMEs by transforming plastic waste into valuable products. The program included several subthemes, such as strategies for managing superior human resources for MSMEs, calculating production costs for flower arrangements, processing plastic waste into handicrafts as a foundation for new entrepreneurship for academic communities, calculating income tax for MSMEs that produce recycled plastic, and training on making flowers from used plastic bottles. Through this activity, participants gained insights into environmental awareness, plastic waste processing techniques, and skills for starting independent businesses. This activity successfully improved the competencies of students and the community in environmentally-based entrepreneurship, enhancing their courage and skills to start and manage MSMEs effectively
Analysis of community economic empowerment from the perspective of Islamic economics: Case study of rice farmers of Siundol Padang Lawas
No full textThis research analyzes community economic empowerment from an Islamic economic perspective, focusing on the case study of Siundol rice field farmers in Padang Lawas. Utilizing a qualitative method with a case study approach, data was collected through interviews, observations, and documentation. The findings indicate that the economic empowerment of the Siundol rice farming community in Padang Lawas is not yet optimal, primarily due to several factors: limited access to capital, low levels of education and skills, minimal access to information and technology, weak farmer institutions, and insufficient government involvement in empowering the community's economy. From an Islamic economic perspective, community economic empowerment should adhere to the principles of Islamic sharia, which include justice, balance, togetherness, and sustainability.
Public interest statements
Several steps are recommended to enhance the economic empowerment of the Siundol rice farming community: increasing access to capital through sharia-compliant financing, providing education and training for farmers, improving access to information and technology, strengthening farmer institutions, and enhancing the government's role in community economic empowerment
Article Info:
Received 6/10/2024 | Revised: 9/27/2024 | Accepted: 9/23/2024 | Online First 9/27/202
The role of Baitul Maal in improving community welfare through business capital assistance
No full textThis research aims to examine the role of Baitul Maal in enhancing community welfare through business capital assistance, focusing on MSMEs in Aceh Singkil. Employing a descriptive qualitative research design, the study used interviews to gather relevant stakeholder insights. The findings indicate that Baitul Maal in Aceh Singkil has significantly improved community welfare by providing essential business capital assistance to MSMEs. The study identifies various disbursement processes and specific requirements that potential beneficiaries, referred to as mustahik, must meet to qualify for assistance. The findings can guide policymakers in creating a supportive environment for MSMEs, ultimately fostering economic growth and community welfare. By enhancing the operational framework of Baitul Maal, this research contributes to the broader discourse on effective community empowerment strategies through Islamic financial institutions.
Public interest statements
The insights gained from this research have several practical implications. First, they highlight the importance of streamlining the disbursement processes to ensure timely and efficient access to capital for MSMEs. Second, the identification of specific requirements for mustahik can inform Baitul Maal and other stakeholders in developing targeted outreach and support programs to serve eligible beneficiaries better.
Article Info:
Received 7/9/2024 | Revised: 9/18/2024 | Accepted: 9/23/2024 | Online First 9/30/202
Moderasi Reputasi Kantor Akuntan Publik pada Hubungan antara Financial Distress dan Komite Audit dengan Audit Delay
No full textThis study aims to analyze the effect of the reputation of the Public Accounting Firm (KAP) as a moderating variable in the relationship between financial distress and audit committees on audit delay in mining sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The methodology used in this study is a quantitative approach with a descriptive and analytical research design. The study population includes companies in the mining sector listed on the Indonesia Stock Exchange, with samples taken using the purposive sampling method. The sample selection criteria include companies that consistently publish complete annual reports and have relevant data during the study period. The data used are secondary data obtained from the company's financial statements. The variables studied include financial distress as measured by the Debt to Asset Ratio (DAR), the audit committee as measured by the number of audit committee members, and the reputation of the KAP as measured by a dummy variable based on partnership status with the Big Four KAP. Data analysis was carried out using multiple regression with the help of the Eviews statistical application. The results of the study indicate that the reputation of the KAP plays a significant role as a moderating variable in the relationship between financial distress and audit delay, but not on the audit committee and audit delay. Financial distress and the audit committee directly affect audit delay.
Public interest statements
Based on the results of the study, it is recommended that companies in the mining sector pay attention to the reputation of the KAP in choosing an auditor to increase stakeholder trust and reduce audit delay
Pengaruh kualitas pelayanan, harga, dan citra merek terhadap kepuasaan pelanggan
No full textThis research aims to identify how service quality, price, and brand image impact the satisfaction level of OP Bekasi customers. In order to gather data, a questionnaire that employed a Likert scale was used. The study's population consisted exclusively of Ory Parcel Bekasi customers, and a non-probability sampling technique was employed to select 97 participants. To analyze the data, the researchers utilized various tests, including validity and reliability tests, partial tests, and coefficient of determination tests, conducted using IBM SPSS version 26 software. The study results showed that service quality, price, and brand image significantly influenced the satisfaction level of OP Bekasi customers
Halal product awareness and trust from students perspectives: The role of gender
No full textThis research aims to investigate the impact of awareness of halal products on consumer trust levels by considering the moderating role of gender. The research method involves regression analysis to evaluate the relationship between these variables. The research sample consisted of 126 respondents randomly selected from the consumer population. The main findings show that awareness of halal products positively and significantly impacts consumer confidence levels. The regression results confirm that the higher the consumer's awareness of the halal product, the higher the consumer's trust in the product. Moderation analysis confirms that female consumers strengthen the positive relationship between awareness of halal products and consumer trust, compared to male consumers
Financial distress BUMN di Indonesia: Studi pada perusahaan go-public tahun 2017-2022
No full textThe aim of this research is to analyze whether there is an influence of the variables profitability, leverage, company size, volatility, and audit quality on the financial distress of Go-Public Companies in 2017-2022. This research contributes to covering the gap in differences in previous research results while providing a different perspective by using corporate sector moderating variables in analyzing the financial distress of Go-Public BUMN in Indonesia. The data population that will be used is Go-Public companies listed on the Indonesia Stock Exchange (BEI) in the research period 2017-2022. The research results show that partially leverage has a negative effect and company size has a positive effect on financial distress, while stock volatility has no negative effect and audit quality has no positive effect on financial distress of BUMN in Indonesia as proxied by the Altman Z-Score value. However, simultaneously, these four variables have an influence in predicting the financial distress of BUMN listed on the Indonesia Stock Exchange for the 2017-2022 period. The moderating variable in this study shows that all sectors examined in this study are able to provide a negative moderating impact on audit quality and a positive impact on the company size variable
Analysis of the influence of environmental performance and environmental costs on financial performance: The role of corporate social responsibility (CSR) as a moderating variable
No full textThis study aims to analyze corporate social responsibility (CSR) in moderating the effect of environmental performance and environmental costs on financial performance in manufacturing companies that are members of the Company Performance Rating Assessment Program (PROPER). This study uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The analysis techniques used include multiple linear regression tests and Moderated Regression Analysis (MRA) tests. Samples were obtained using the purposive sampling method and resulted in 156 observations. The results of the study indicate that environmental performance has an effect on financial performance, while environmental costs have a negative impact on financial performance. CSR as a moderating variable is able to strengthen the effect of environmental performance on financial performance, but cannot strengthen the effect of environmental costs on financial performance
Sosialisasi dan Pendampingan UMKM
No full textThis socialization and mentoring is part of the Kuliah Kerja Nyata (KKN) activities for the Muhammadiyah University of West Sumatra students. This program is carried out as a form of concern for the community's economy. Socialization and assistance will be carried out on 19-20 September 2023, in Jorong Bumbun Aia, Tanjuang Bonai, Kec. Lintau Buo Utara, Kab. Tanah Datar. Activities are carried out semi-formally, in the form of visits to production sites. In this socialization and assistance, material related to business and MSMEs in general is delivered in language that is easy for business owners to understand. Business is not only about results but also planning, labor, promotion, and finance. Socialization and mentoring activities for MSMEs were carried out semi-formally and were welcomed by business owners