Mochamad Muslih - Academia.edu (original) (raw)
Papers by Mochamad Muslih
Jurnal Pengabdian Masyarakat TRI PAMAS, Feb 13, 2021
Jurnal Pengabdian Masyarakat TRI PAMAS, Feb 13, 2021
Jurnal Pengabdian Masyarakat TRI PAMAS, Jan 31, 2019
International Journal of Science and Society
This study's objective is to examine the impact of adopting three lines of defense on the per... more This study's objective is to examine the impact of adopting three lines of defense on the performance of State-Owned Enterprises (BUMN) in Indonesia, as moderated by an audit committee. The method employed is quantitative. In Indonesia, the population consists of State-Owned Enterprises. Practitioners, observers, and academics compose the sample. The utilized data is primary data. An online questionnaire was used to collect data. 128 (one hundred twenty-eight) individuals completed an online questionnaire that was sent via email and Whatsapp. The results indicate that line 1 (risk owner) has a positive effect on firm performance, line 2 (risk manager) has a negative effect on firm performance, and line 3 (Internal Audit Unit) has no effect on firm performance. The Audit Committee does not moderate the influence of line 3 (Internal Audit Unit) on firm performance, while it moderates the influence of line 2 (risk management unit) on firm performance.
International Journal of Science and Society
Managing the talent of an organization's workforce effectively and efficiently, including dev... more Managing the talent of an organization's workforce effectively and efficiently, including developing and planning succession and employee self-development as much as possible, is the goal of talent management. One of the problems in the SME sector is that the utilization of talent has not been carried out optimally. The purpose of the study was to analyze the development of human resources (HR) in the SME sector in the city of Bandung. The research method used is descriptive qualitative and data collection through interviews and library studies. The study results show that talent management has become a basic need for SMEs so that they can and continue to grow in adapting to changes in the business environment. The utilization of information technology can be one of the talents that must be developed to operate competitively.
PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY, Nov 30, 2020
Intellectual capital has been a long-standing issue, about its existence and its influence on com... more Intellectual capital has been a long-standing issue, about its existence and its influence on company performance, but it is not recorded in the company's financial statements. Its presence is not visible in the financial statements but affects the company's performance. The 3 (three) main components of intellectual capital are Value-added Capital Employed (VACA), Value-Added Human Capital (VAHU), and Structural Capital Value-Added (STVA). The objective of this study is to prove the impact of those intellectual capital's components on financial performance. This study used a quantitative method. The population is banking companies listed on the Indonesia Stock Exchange which are classified as LQ 45. The sample is a banking company listed on the Indonesia Stock Exchange which is classified as LQ 45. The model that used to measure intellectual capital was the Pulic model, which is a measurement of intellectual capital performance made following the demands inflicted on financial performance. The results of the study showed that Value-added Capital used has a significant positive effect on financial performance, added value human capital has a significant negative effect on financial performance, and added value of structural capital has a significant positive effect on financial performance.
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS, Oct 18, 2021
Konferensi Nasional Ilmu Administrasi, Dec 31, 2019
Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi tata kelola pemerintahan (gov... more Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi tata kelola pemerintahan (government governance) dan besaran institusi pada kinerja pemerintah daerah. Teori yang diuji dalam penelitian ini adalah teori keagenan (agency theory). Variabel dalam penelitian ini adalah kinerja pemerintah daerah dengan proksi Indeks Pembangunan Manusia, tata kelola pemerintah daerah dengan proksi Indonesia Governance Index (IGI), dan besaran institusi. Metode yang digunakan adalah metode kuantitatip. Data yang digunakan adalah data sekunder dari website pemerintah daerah dan dari Indonesia Governance Index (IGI). 32 (tiga puluh dua) pemerintah daerah dijadikan sebagai sampel penelitian. Hasil penelitian menunjukan bahwa tata kelola pemerintah daerah berpengaruh positip pada kinerja pemerintah daerah, namun besaran anggaran yang digunakan ternyata tidak berpengaruh signifikan pada kinerja pemerintah daerah. Implikasi dari penelitian ini adalah bahwa untuk meningkatkan kinerja pembangunannya maka pemerintah daerah harus terus meningkatkan implementasi tata kelolanya. Peningkatan anggaran harus disertai dengan peningkatan tata kelolanya. Peneliti berikutnya agar menambah sampel penelitian dengan kurun waktu yang lebih luas, dengan menggunakan variabel-variabel bebas lainnya. Kata Kunci: Agency theory, government governance, besaran institusi, kinerja,
Social Science Research Network, Apr 30, 2021
The organizational structure of the Indonesian Government is currently not efficient and not effe... more The organizational structure of the Indonesian Government is currently not efficient and not effective. Its structure is impressed too wide and long so that it raises unexpected costs and time delays and decreases governance. The purpose of this research is to study the organizational structure suitable for the Indonesian Government. This research uses qualitative research method with survey approach. The main reference in this research is Designing Effective Organization: Structures in Fives by Henry Mintzberg. The sample is academics and practitioners in governmental organizations. The results showed that a good organizational structure for the Government of Indonesia is functional organization form, the slim and short structure, so as to facilitate and speed up the communication process, the process of accountability, and accountability process in the implementation of government tasks, and finally increase government governance.
PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY, Dec 30, 2020
The use of information technology has become a necessity and at the same time a must in this 4th ... more The use of information technology has become a necessity and at the same time a must in this 4th millennium era. Companies that do not try to use technology that suits their needs will be crushed. The Indonesian government has also required the use of appropriate information technology. The purpose of this study was to study the implementation of Ministry of SOE Regulation No. per 02 / 1VIBU / 2013 regarding guidelines for the management of information technology in state-owned enterprises. This research method uses quantitative methods. The variables are performance, information technology governance, corporate governance, and company size. The population is state-owned enterprises. The sample is SOEs in the Financial Sector from 2014 to 2018. The results showed that information technology governance has a significant positive effect on company performance, the application of corporate governance has no significant effect on company performance, and company size has a significant effect on company performance.
International Journal of Contemporary Accounting, 2020
It has never been thoroughly investigated whether the existence of the Audit Committee on the SOE... more It has never been thoroughly investigated whether the existence of the Audit Committee on the SOE board of commissioners is truly as beneficial as expected. Based on research that has been done, there is still a diversity of opinions regarding the effect of audit committee characteristics on company performance. The purpose of this study is to study whether audit committee size and number of audit committee meetings affect company performance. The grand theory of this research is agency theory or agency theory and corporate governance. This research uses quantitative research methods. Data processing is performed using eviews 9. The unit of analysis is the company. The sample is 20 (twenty) SOEs registered on the Indonesia Stock Exchange from 2013 to 2018. The sample must also be BUMN that has a complete Audit Committee report. The results showed that the number of chairpersons and members of the audit committee had a positive effect on company performance, the number of audit commi...
Jurnal Akuntansi & Auditing Indonesia, 2013
This study aims to examine the effect of investment decisions, financing decisions, dividend poli... more This study aims to examine the effect of investment decisions, financing decisions, dividend policy and firm size on the firm value. Firm value on this research measured by Price to Book Value (PBV). The study used purposive sampling method for determining the number of sample. Samples in this study were 25 manufacturing companies listed on the Indonesia Stock Exchange, which has published a financial report from 2009-2011. Methods of analysis in this study using multiple regression analysis. The results show that investment decisions positively affects the firm value. However, financing decisions, dividend policy and firm size did not affect the firm value.
Measuring Business Excellence, 2012
PurposeThe purpose of this paper is to analyze the role of intellectual capital (IC) and its rela... more PurposeThe purpose of this paper is to analyze the role of intellectual capital (IC) and its relationship with financial performance of Iran insurance companies during the period 2005‐2007.Design/methodology/approachIn total, 39 insurance companies were selected as the sample. Regression model (partial least squares) has been applied to examine the relationship between IC and companies' return on assets ratio (ROA).FindingsThe results of the research revealed that value added intellectual capital and its components have a significant positive relationship with companies' profitability.Practical implicationsThe VAIC™ method could be an important means for many decision makers to integrate IC in their decision‐making process, which allows insurance companies to benchmark themselves according to the IC efficiencies and develop strategies to enhance their company's performance.Originality/valueThis is the first research, which has used the data on value added recently calcul...
Every local government in Indonesia are competing to achieve the development goals in each region... more Every local government in Indonesia are competing to achieve the development goals in each region and achieve performance excellence. Various variables may be driving the achievement of performance targets of local government. The purpose of this research is to study the effect of the application of the performance management system based on balanced scorecard and the implementation of governance on the performance of local governments in Indonesia. This study uses quantitative method. Its population is the local government in Indonesia. The sample is 33 (thirty three) government districts and cities in Indonesia. The Data used are secondary data from the website of city district government, the Central Bureau of Statistics, and the Indonesia Governance Index (IGI). Local Government performance is measured by Index Pembangunan Manusia (Human Development Index) made by the Central Bureau of Statistics; governance is measured by the Indonesia Governance Index (IGI); and the applicatio...
Tujuan Pengabdian adalah meningkatkan kemampuan peserta dalam pengelolaan dana desa untuk mengopt... more Tujuan Pengabdian adalah meningkatkan kemampuan peserta dalam pengelolaan dana desa untuk mengoptimalkan value for money (ekonomis, efisien, dan efektif). Metode pengabdian masyarakatnya adalah dengan mendiseminasi pengetahuan dan metodologi pengelolaan dana desa kepada para pengelola dana desa dan semua fihak yang ikut berkecimpung dalam pengelolaan dana desa. Metode penyampaiannya dengan ceramah tatap muka dan diskusi. 90 % dari peserta diseminasi merupakan pengelola dana desa. 10 % terdiri dari para akademisi yang tertarik dengan pengetahuan mengenai pengelolaan dana desa. Hasil dari pengabdian pada masyarakat ini adalah meningkatnya pengetahuan peserta dalam pengelolaan dana desa.
Abstrak Kegiatan ini bertujuan untuk melaksanakan kegiatan pengabdian masyarakat terlaksana yang ... more Abstrak Kegiatan ini bertujuan untuk melaksanakan kegiatan pengabdian masyarakat terlaksana yang dilakukan oleh Lembaga Penelitian dan Pengabdian Masyarakat di STIE Tri Bhakti,mendorong para dosen STIE Tri Bhakti untuk melakukan penelitian, para dosen diarahkan untuk melakukan langkah-langkah publikasi jurnal dan hak cipta, publikasi jurnal di OJS STIE Tri Bhakti. Metode pelaksanaan kegiatan pengabdian masyarakat ini adalah metode tutorial, diskusi, serta praktek, yang mana setiap peserta pengabdian masyarakat diberikan penjelasan mengenai open journal system (ojs) dan hak cipta. Peserta dalam workshop mekanisme open journal system (ojs) dan hak cipta ini yaitu dosen tetap dan dosen home base yang ada di STIE Tri Bhakti. Kegiatan Pengabdian Masyarakat (PKM) tentang workshop mekanisme open journal system (ojs) dan hak cipta bagi dosen di STIE Tri Bhakti telah dilakukan dengan baik dan diharapkan dapat memberikan nilai tambah bagi para dosen di STIE Tri Bhakti. Kata Kunci: workshop, ...
The government has launched the implementation of a Malcolm Baldridge Criteria for Performance Ex... more The government has launched the implementation of a Malcolm Baldridge Criteria for Performance Excellence based system since 2013, known as the Criteria for Superior Performance (KPKU). However, it is uncertain whether the KPKU performance management system is capable of driving the performance of the State Owned Enterprises as a whole. The purpose of this study was to determine the effect of the implementation of the KPKU performance management system on SOE performance, which is moderated by the governance of State-Owned Enterprises. This research uses quantitative research methods, with ordinary least squares. The population are Indonesian State-Owned Enterprises (SOE).The sample selection is done purposively. A total of 16 (sixteen) State-Owned Enterprises are used as samples, with 5 (five) years of observation. The results showed that the KPKUbased performance management system strengthened by the management of State-Owned Enterprises had a positive effect on the performance of...
Jurnal Pengabdian Masyarakat TRI PAMAS, Feb 13, 2021
Jurnal Pengabdian Masyarakat TRI PAMAS, Feb 13, 2021
Jurnal Pengabdian Masyarakat TRI PAMAS, Jan 31, 2019
International Journal of Science and Society
This study's objective is to examine the impact of adopting three lines of defense on the per... more This study's objective is to examine the impact of adopting three lines of defense on the performance of State-Owned Enterprises (BUMN) in Indonesia, as moderated by an audit committee. The method employed is quantitative. In Indonesia, the population consists of State-Owned Enterprises. Practitioners, observers, and academics compose the sample. The utilized data is primary data. An online questionnaire was used to collect data. 128 (one hundred twenty-eight) individuals completed an online questionnaire that was sent via email and Whatsapp. The results indicate that line 1 (risk owner) has a positive effect on firm performance, line 2 (risk manager) has a negative effect on firm performance, and line 3 (Internal Audit Unit) has no effect on firm performance. The Audit Committee does not moderate the influence of line 3 (Internal Audit Unit) on firm performance, while it moderates the influence of line 2 (risk management unit) on firm performance.
International Journal of Science and Society
Managing the talent of an organization's workforce effectively and efficiently, including dev... more Managing the talent of an organization's workforce effectively and efficiently, including developing and planning succession and employee self-development as much as possible, is the goal of talent management. One of the problems in the SME sector is that the utilization of talent has not been carried out optimally. The purpose of the study was to analyze the development of human resources (HR) in the SME sector in the city of Bandung. The research method used is descriptive qualitative and data collection through interviews and library studies. The study results show that talent management has become a basic need for SMEs so that they can and continue to grow in adapting to changes in the business environment. The utilization of information technology can be one of the talents that must be developed to operate competitively.
PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY, Nov 30, 2020
Intellectual capital has been a long-standing issue, about its existence and its influence on com... more Intellectual capital has been a long-standing issue, about its existence and its influence on company performance, but it is not recorded in the company's financial statements. Its presence is not visible in the financial statements but affects the company's performance. The 3 (three) main components of intellectual capital are Value-added Capital Employed (VACA), Value-Added Human Capital (VAHU), and Structural Capital Value-Added (STVA). The objective of this study is to prove the impact of those intellectual capital's components on financial performance. This study used a quantitative method. The population is banking companies listed on the Indonesia Stock Exchange which are classified as LQ 45. The sample is a banking company listed on the Indonesia Stock Exchange which is classified as LQ 45. The model that used to measure intellectual capital was the Pulic model, which is a measurement of intellectual capital performance made following the demands inflicted on financial performance. The results of the study showed that Value-added Capital used has a significant positive effect on financial performance, added value human capital has a significant negative effect on financial performance, and added value of structural capital has a significant positive effect on financial performance.
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS, Oct 18, 2021
Konferensi Nasional Ilmu Administrasi, Dec 31, 2019
Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi tata kelola pemerintahan (gov... more Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi tata kelola pemerintahan (government governance) dan besaran institusi pada kinerja pemerintah daerah. Teori yang diuji dalam penelitian ini adalah teori keagenan (agency theory). Variabel dalam penelitian ini adalah kinerja pemerintah daerah dengan proksi Indeks Pembangunan Manusia, tata kelola pemerintah daerah dengan proksi Indonesia Governance Index (IGI), dan besaran institusi. Metode yang digunakan adalah metode kuantitatip. Data yang digunakan adalah data sekunder dari website pemerintah daerah dan dari Indonesia Governance Index (IGI). 32 (tiga puluh dua) pemerintah daerah dijadikan sebagai sampel penelitian. Hasil penelitian menunjukan bahwa tata kelola pemerintah daerah berpengaruh positip pada kinerja pemerintah daerah, namun besaran anggaran yang digunakan ternyata tidak berpengaruh signifikan pada kinerja pemerintah daerah. Implikasi dari penelitian ini adalah bahwa untuk meningkatkan kinerja pembangunannya maka pemerintah daerah harus terus meningkatkan implementasi tata kelolanya. Peningkatan anggaran harus disertai dengan peningkatan tata kelolanya. Peneliti berikutnya agar menambah sampel penelitian dengan kurun waktu yang lebih luas, dengan menggunakan variabel-variabel bebas lainnya. Kata Kunci: Agency theory, government governance, besaran institusi, kinerja,
Social Science Research Network, Apr 30, 2021
The organizational structure of the Indonesian Government is currently not efficient and not effe... more The organizational structure of the Indonesian Government is currently not efficient and not effective. Its structure is impressed too wide and long so that it raises unexpected costs and time delays and decreases governance. The purpose of this research is to study the organizational structure suitable for the Indonesian Government. This research uses qualitative research method with survey approach. The main reference in this research is Designing Effective Organization: Structures in Fives by Henry Mintzberg. The sample is academics and practitioners in governmental organizations. The results showed that a good organizational structure for the Government of Indonesia is functional organization form, the slim and short structure, so as to facilitate and speed up the communication process, the process of accountability, and accountability process in the implementation of government tasks, and finally increase government governance.
PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY, Dec 30, 2020
The use of information technology has become a necessity and at the same time a must in this 4th ... more The use of information technology has become a necessity and at the same time a must in this 4th millennium era. Companies that do not try to use technology that suits their needs will be crushed. The Indonesian government has also required the use of appropriate information technology. The purpose of this study was to study the implementation of Ministry of SOE Regulation No. per 02 / 1VIBU / 2013 regarding guidelines for the management of information technology in state-owned enterprises. This research method uses quantitative methods. The variables are performance, information technology governance, corporate governance, and company size. The population is state-owned enterprises. The sample is SOEs in the Financial Sector from 2014 to 2018. The results showed that information technology governance has a significant positive effect on company performance, the application of corporate governance has no significant effect on company performance, and company size has a significant effect on company performance.
International Journal of Contemporary Accounting, 2020
It has never been thoroughly investigated whether the existence of the Audit Committee on the SOE... more It has never been thoroughly investigated whether the existence of the Audit Committee on the SOE board of commissioners is truly as beneficial as expected. Based on research that has been done, there is still a diversity of opinions regarding the effect of audit committee characteristics on company performance. The purpose of this study is to study whether audit committee size and number of audit committee meetings affect company performance. The grand theory of this research is agency theory or agency theory and corporate governance. This research uses quantitative research methods. Data processing is performed using eviews 9. The unit of analysis is the company. The sample is 20 (twenty) SOEs registered on the Indonesia Stock Exchange from 2013 to 2018. The sample must also be BUMN that has a complete Audit Committee report. The results showed that the number of chairpersons and members of the audit committee had a positive effect on company performance, the number of audit commi...
Jurnal Akuntansi & Auditing Indonesia, 2013
This study aims to examine the effect of investment decisions, financing decisions, dividend poli... more This study aims to examine the effect of investment decisions, financing decisions, dividend policy and firm size on the firm value. Firm value on this research measured by Price to Book Value (PBV). The study used purposive sampling method for determining the number of sample. Samples in this study were 25 manufacturing companies listed on the Indonesia Stock Exchange, which has published a financial report from 2009-2011. Methods of analysis in this study using multiple regression analysis. The results show that investment decisions positively affects the firm value. However, financing decisions, dividend policy and firm size did not affect the firm value.
Measuring Business Excellence, 2012
PurposeThe purpose of this paper is to analyze the role of intellectual capital (IC) and its rela... more PurposeThe purpose of this paper is to analyze the role of intellectual capital (IC) and its relationship with financial performance of Iran insurance companies during the period 2005‐2007.Design/methodology/approachIn total, 39 insurance companies were selected as the sample. Regression model (partial least squares) has been applied to examine the relationship between IC and companies' return on assets ratio (ROA).FindingsThe results of the research revealed that value added intellectual capital and its components have a significant positive relationship with companies' profitability.Practical implicationsThe VAIC™ method could be an important means for many decision makers to integrate IC in their decision‐making process, which allows insurance companies to benchmark themselves according to the IC efficiencies and develop strategies to enhance their company's performance.Originality/valueThis is the first research, which has used the data on value added recently calcul...
Every local government in Indonesia are competing to achieve the development goals in each region... more Every local government in Indonesia are competing to achieve the development goals in each region and achieve performance excellence. Various variables may be driving the achievement of performance targets of local government. The purpose of this research is to study the effect of the application of the performance management system based on balanced scorecard and the implementation of governance on the performance of local governments in Indonesia. This study uses quantitative method. Its population is the local government in Indonesia. The sample is 33 (thirty three) government districts and cities in Indonesia. The Data used are secondary data from the website of city district government, the Central Bureau of Statistics, and the Indonesia Governance Index (IGI). Local Government performance is measured by Index Pembangunan Manusia (Human Development Index) made by the Central Bureau of Statistics; governance is measured by the Indonesia Governance Index (IGI); and the applicatio...
Tujuan Pengabdian adalah meningkatkan kemampuan peserta dalam pengelolaan dana desa untuk mengopt... more Tujuan Pengabdian adalah meningkatkan kemampuan peserta dalam pengelolaan dana desa untuk mengoptimalkan value for money (ekonomis, efisien, dan efektif). Metode pengabdian masyarakatnya adalah dengan mendiseminasi pengetahuan dan metodologi pengelolaan dana desa kepada para pengelola dana desa dan semua fihak yang ikut berkecimpung dalam pengelolaan dana desa. Metode penyampaiannya dengan ceramah tatap muka dan diskusi. 90 % dari peserta diseminasi merupakan pengelola dana desa. 10 % terdiri dari para akademisi yang tertarik dengan pengetahuan mengenai pengelolaan dana desa. Hasil dari pengabdian pada masyarakat ini adalah meningkatnya pengetahuan peserta dalam pengelolaan dana desa.
Abstrak Kegiatan ini bertujuan untuk melaksanakan kegiatan pengabdian masyarakat terlaksana yang ... more Abstrak Kegiatan ini bertujuan untuk melaksanakan kegiatan pengabdian masyarakat terlaksana yang dilakukan oleh Lembaga Penelitian dan Pengabdian Masyarakat di STIE Tri Bhakti,mendorong para dosen STIE Tri Bhakti untuk melakukan penelitian, para dosen diarahkan untuk melakukan langkah-langkah publikasi jurnal dan hak cipta, publikasi jurnal di OJS STIE Tri Bhakti. Metode pelaksanaan kegiatan pengabdian masyarakat ini adalah metode tutorial, diskusi, serta praktek, yang mana setiap peserta pengabdian masyarakat diberikan penjelasan mengenai open journal system (ojs) dan hak cipta. Peserta dalam workshop mekanisme open journal system (ojs) dan hak cipta ini yaitu dosen tetap dan dosen home base yang ada di STIE Tri Bhakti. Kegiatan Pengabdian Masyarakat (PKM) tentang workshop mekanisme open journal system (ojs) dan hak cipta bagi dosen di STIE Tri Bhakti telah dilakukan dengan baik dan diharapkan dapat memberikan nilai tambah bagi para dosen di STIE Tri Bhakti. Kata Kunci: workshop, ...
The government has launched the implementation of a Malcolm Baldridge Criteria for Performance Ex... more The government has launched the implementation of a Malcolm Baldridge Criteria for Performance Excellence based system since 2013, known as the Criteria for Superior Performance (KPKU). However, it is uncertain whether the KPKU performance management system is capable of driving the performance of the State Owned Enterprises as a whole. The purpose of this study was to determine the effect of the implementation of the KPKU performance management system on SOE performance, which is moderated by the governance of State-Owned Enterprises. This research uses quantitative research methods, with ordinary least squares. The population are Indonesian State-Owned Enterprises (SOE).The sample selection is done purposively. A total of 16 (sixteen) State-Owned Enterprises are used as samples, with 5 (five) years of observation. The results showed that the KPKUbased performance management system strengthened by the management of State-Owned Enterprises had a positive effect on the performance of...