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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kajian Manajemen Bisnis Journal of Applied Finance & Accounting JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi al-Uqud : Journal of Islamic Economics EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) ILTIZAM Journal of Sharia Economic Research Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Teknologi dan Bisnis Madani : Jurnal Pengabdian Kepada Masyarakat Trending: Jurnal Manajemen dan Ekonomi Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Innovative and Creativity JUPEMA Accounting Studies and Tax Journal Journal of Management, Economic, and Financial Jurnal Akuntansi dan Governance Andalas International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi

Mukhzarudfa, Mukhzarudfa

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Author-ID : 1176907

Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Determinan Implementasi Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual: Studi pada Badan Penegelola Keuangan dan Aset Daerah (BPKAD) Kota Jambi dan Kabupaten Tanjung Jabung Barat Nurhasniwati; Mukhzarudfa; Enggar Diah PA
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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This study aims to examine the factors that influence the implementation of government accounting standards, namely human resources, infrastructure and information technology in BPKAD Jambi City and Tanjung Jabung Barat District. This research is a survey research by distributing questionnaires directly to the sample as primary data. The sample technique used is purposive sampling. The sample in this study was the Head of Subdivision of Finance and Budget Users in BPKAD Jambi City and Tanjung Jabung Barat Regency. The analytical method used is multiple linear regression using the SPSS 24 application. The results of this study indicate that human resources, infrastructure and information technology simultaneously influence the implementation of accrual-based government accounting standards. Human resources and information technology affect the implementation of accrual-based government accounting standards. Infrastructure has no effect on the implementation of accrual-based government accounting standards. The magnitude of the influence of human resources, infrastructure and information technology with the implementation of accrual-based SAP of 64.9%, while the remaining 35.1% is influenced or explained by other variables not included in this research model. So that it can be stated to have a very strong closeness coefficient.

Pengaruh Corporate Social Responsibility dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Industri Dasar dan Kimia, Industri Barang Konsumsi, dan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2015– 2017) Rega C; Mukhzarudfa; Achmad Hizazi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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This study aims to provide empirical evidence of the effect of Corporate Social Responsibility and Intellectual Capital on the value of companies in basic industries and chemical, consumer goods industry, and miscellaneous industry companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2017. The samples in this study are basic industries and chemical, consumer goods industry, and miscellaneous industry companies listed on the Indonesia Stock Exchange (BEI) for 2018 which publishes annual reports for the period 2015 - 2017. The process of selecting samples in this study uses a purposive sampling method. Analysis of the data used in this study are descriptive statistics, classic assumption tests, and multiple linear regression analysis using SPSS. The research’s results showed that Corporate Social Responsibility, Intellectual Capital, profitability, leverage, and firm size had effect towards firm value.

Deteksi Fraudulent Financial Reporting dengan Menggunakan Perspektif Teori Fraud Pentagon Jullani; Mukhzarudfa; Yudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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The purpose of this research is to examine the effect of fraud pentagon theory in explaining of fraudulent financial on Indonesian companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. This study uses 10 (ten) independent variables to achieve this objective, namely: financial stability, external pressure, auditor opinion, audit committee, change in auditors, rationalization, changes in directors, independent board of commissioners, political connections and CEO duality. The dependen variable used is fraudulent financial reporting proxied by restatement of annual report. The study population uses companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The result shows that the audit opinion variable have an influences fraudulent financial reporting, while the variables of financial stability, external pressure, audit committee, auditor turnover, rationalization, change of directors, independent commissioners, political connections and CEO duality do not have an effect on fraudulent financial reporting.

Pengaruh Partisipasi Anggaran, dan Sistem Pengendalian Intern Pemerintah dengan Komitmen Organisasi Sebagai Variabel Moderasi Terhadap Kinerja Manajerial pada Organisasi Perangkat Daerah (OPD) Di Provinsi Jambi Syindy Cantika; Mukhzarudfa Mukhzarudfa; Gandy Wahyu Maulana Zulma
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 2 (2021): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i2.1518

This study examines the effect of budgetary participation, government internal control systems with organizational commitment as a moderating variable on managerial performance. The purpose of this study was to determine the effect of the above variables, either partial or moderation. The population of this study were all employees of the Regional Apparatus Organization (OPD) of mandatory government affairs related to basic services. The sampling technique used purposive sampling. Of the five OPDs that are included in mandatory government affairs related to basic services, there are 120 employees as respondents in this study. The method used in this research is multiple linear regression analysis and moderated regression analysis (MRA). The software used to process data in this study is SPSS version 25. The results of this study that budget participation has a positive and significant effect on managerial performance, government internal control systems have a positive and significant effect on managerial performance, organizational commitment is unable to strengthen the effect of budget participation on performance. Managerial, and organizational commitment is not able to strengthen the influence of the government internal control system on managerial performance.

PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KUALITAS AUDIT, KOMITE AUDIT, KARAKTER EKSEKUTIF, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia dengan Tahun Pengamatan 2010-2014) Ayu Feranika; Mukhzarudfa; Tona Aurora L
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

This study aims to determine the effect of the ownership institutional, independentdirectors, quality audit, the committee audit, executive character and leverage of the tax avoidance at the companies listed in the Indonesia Stock Exchange Period 2010-2014. The population in this study is a manufacturing company in BEI. The sampling technique using purposive sampling. The data analysis technique used is by using multiple regression. Statistical hypothesis testing using the F and statistical test t. The results showed that : (1) the ownership institutional, independent directors, quality audit, the committee audit, executive character and leverage simultaneously on tax avoidance, (2) ownership institutional effect on tax avidance, (3) independent directors effect on tax avoidance, (4) quality audit affect on tax avoidance , (5) committe audit not effect on tax avoidance, (6) executive character affect on tax avoidance, (7) leverage not effect on tax avoidance.

ANALISIS PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN KAPASITAS INDIVIDU, KOMITMEN ORGANISASI, LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Kasus Pada PT. Angkasa Pura II (Persero) Kantor Cabang Bandara Sultan Thaha Jambi) Musa Adikusuma; Mukhzarudfa Mukhzarudfa
Jurnal Akuntansi & Keuangan Unja Vol. 2 No. 3 (2017): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Penelitian ini bertujuan untuk mengetahui Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack Dengan Kapasitas Individu, Komitmen Organisasi, Locus of Control Sebagai Variabel Moderasi pada PT. Angkasa Pura II (Persero) Kantor Cabang Bandara Sultan Thaha Jambi. Populasi dari penelitian ini adalah karyawan PT. Angkasa Pura II (Persero) Kantor Cabang Bandara Sultan Thaha Jambi. Teknik pengambilan sampel dengan menggunakan purposive sampling. Pengujian hipotesis menggunakan uji statistik F dan uji statistik t. Hasil penelitian ini menunjukkan bahwa : (1) Terdapat pengaruh Partisipasi anggaran pada budgetary slack pada PT. Angkasa Pura II (Persero) Kantor Cabang Bandara Sultan Thaha Jambi. (2) Partisipasi anggaran, kapasitas individu, komitmen organisasi dan locus of control berpengaruh terhadap budgetary slack. (3) Kapasitas individu tidak mampu memoderasi pengaruh partisipasi anggaran terhadap budgetary slack. (4) Komitmen organisasi tidak mampu memoderasi pengaruh partisipasi anggaran terhadap budgetary slack. (5) Locus of control mampu memoderasi pengaruh partisipasi anggaran terhadap budgetary slack. (6) Kapasitas individu, komitmen organisasi dan locus of control tidak mampu memoderasi pengaruh partisipasi anggaran terhadap budgetary slack. Kata Kunci: Partisipasi Anggaran, budgetary slack, kapasitas individu, komitmen organisasi, Locus of Control

Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Kabupaten di Provinsi Jambi Sebelum dan ‎Setelah Pemekaran Wilayah Zesmi Kusmila; H Mukhzarudfa; Yudi Yudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 5 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Penelitian ini bertujuan untuk membandingkan Kinerja Keuangan Pemerintah Daerah di Provinsi Jambi sebelum dan setelah pemekaran wilayah. Kinerja keuangan telah menjadi ukuran keberhasilan atas kebijakan divisi yang telah diambil oleh pemerintah lokal. Kinerja keuangan dibandingkan melalui Rasio Kemandirian daerah, rasio desentralisasi fiskal, rasio efektivitas dan rasio efesiensi. terkandung dalam Laporan Realisasi Anggaran masing-masing kabupaten, yang menjadi objek peniliti disini yaitu Kabupaten Pemekaran yang ada di Provinsi Jambi yakni Kabupaten Kerinci, Kabupaten Merangin, Kabupaten Bungo, Kabupatenbatanghari dan Kabupaten Tanjung Jabung Barat. Metode penelitian yang digunakan adalah uji beda dengan Paired Sample t-test untuk menganalisis lima Kabupaten di Provinsi Jambi selama periode pemekaran wilayah dari masing-masing kabupaten. Hasil pengujian menunjukkan bahwa seluruh kabupaten tidak terdapat perbandingan pada kinerja keuangan yang di ukur dengan rasio kemandirian daerah, rasio desentralisasi fiskal, rasio efektivitas dan rasio efisiensi kabupaten antara sebelum dan setelah pemekaran wilayah. Kata Kunci: Kinerja Keuangan, Rasio Kemandirian, Rasio Desentralisasi , Rasio Efektivitas, Rasio Efesiensi.

Analisis Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan (Studi Kasus Pada ‎Celebrate The Success Of Top 20 Companies In Asia)‎ Mike Maya S; Mukhzarudfa Mukhzarudfa; Enggar Diah Puspa Arum
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 6 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Penelitian ini bertujuan untuk melihat bagaimana pengaruh penerapan green accounting terhadap kinerja perusahaan. Perusahaan yang menjadi sampel dalam penelitian ini adalah perusahaan yang meraih kategori 20 besar sustainability ranking di Asia. Kinerja perusahaan pada penelitian ini dilihat dari net profit margin dan harga saham perusahaan dari tahun 2009-2017. Dimana tahun 2009-2012 menjadi tahun sebelum penerapan green accounting dan tahun 2013-2017 menjadi tahun setelah penerapan green accounting. Pengujian data menggunakan SPSS 24.0. Hasil penelitian ini menunjukkan bahwa penerapan green accounting berpengaruh terhadap net profit margin perusahaan namun tidak signifikan. Dan penerapan green accounting berpengaruh positif signifikan terhadap harga saham perusahaan. Kata Kunci: green accounting, net profit margin, harga saham

Pengaruh Strategi Penyaluran Pembiayaan dan Peningkatan Pembiayaan Mikro Terhadap Tingkat Profitabilitas Pada PT. Bank Umum Syariah (Persero)Tbk Di Kota Jambi (Studi Empiris di Kota Jambi) Dilla Dwi R.R; Mukhzarudfa Mukhzarudfa
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 6 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

ABSTRACT This study aims at several main issues, namely the influence of financing distribution strategy and improvement of micro finance to the level of profitability of sharia banks in Jambi. This research uses explanatory research by using questionnaire as primary data. The sampling technique used is purposive sampling. The samples in this study are employees of sharia banks consisting of leaders, officers of funds, and bank accounts sharia in the city of Jambi. The analytical method used is Likert scale using SSPSS 22.0 for Windows software. This study finds only a financing distribution strategy that affects the profitability level of sharia banks in Jambi. the improvement of microfinance has not been very influential on the internal government, is not good to the function of local government in Jambi city with good governance as intervening variable. For PT Bank Syariah is expected to further develop financing products, especially financing for the micro sector considering the micro sector contributes greatly to the economy of society in real. It is expected to be more innovative in the financing contract, not just using murabahah scheme. Keywords: distribution strategy, microfinance, increased financing and Islamic Bank ABSTRAK Penelitian ini bertujuan untuk beberapa isu utama, yaitu pengaruh strategi distribusi pembiayaan dan perbaikan keuangan mikro terhadap tingkat profitabilitas bank umum syariah di Jambi. Penelitian ini menggunakan penelitian kualitatif dengan menggunakan kuesioner sebagai data primer. Teknik sampling yang digunakan adalah purposive sampling. Sampel dalam penelitian ini adalah pegawai bank syariah yang terdiri dari pemimpin, perwira dana, dan rekening bank syariah di kota Jambi. Metode analisis yang digunakan adalah skala likert menggunakan perangkat lunak SSPSS 16.0 for Windows. Studi ini hanya menemukan strategi distribusi pembiayaan yang mempengaruhi tingkat profitabilitas bank syariah di Jambi. Perbaikan keuangan mikro belum terlalu berpengaruh pada pemerintahan internal, tidak baik terhadap fungsi pemerintah daerah di kota Jambi dengan tata pemerintahan yang baik sebagai variabel intervening. Bagi PT Bank Syariah diharapkan dapat mengembangkan lebih lanjut produk pembiayaan, terutama pembiayaan sektor mikro mengingat sektor mikro memberikan kontribusi yang besar terhadap perekonomian masyarakat secara nyata. Diharapkan lebih inovatif dalam kontrak pembiayaan, tidak hanya menggunakan skema murabahah. Kata Kunci: strategi penyaluran, pembiayaan mikro, peningkatan pembiayaan dan Bank Syariah

Pengaruh Karakteristik Perusahaan dan Kepemilikan Manajerial Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan yang Terdaftar di BEI Periode 2014-2017 Hanna Septiani; Mukhzarudfa Mukhzarudfa; Yudi Yudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 6 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

ABSTRACT This study aims to determine the effect of company characteristics consisting of profitability, liquidity, leverage, company size, company activity and the influence of managerial ownership on sustainability report disclosures in companies listed on the IDX for the 2014-2017 period. The sample selection in this study uses purposive sampling method and in the implementation of testing the data using the classical assumption test and multiple regression analysis to analyze the hypothesis in this study. The results of this study are the variables of profitability, leverage, company size, company activity and managerial ownership do not have an influence on sustainability report disclosure, while the liquidity variable has an influence on the sustainability report. In addition, the results of the study also show that the variables of profitability, liquidity, leverage, company size, company activity, and managerial ownership simultaneously influence the sustainability report disclosure of the company. Keywords: Sustainability Report, Profitability, Liquidity, Leverage, Company Size, Company Activity, Managerial Ownership ABSTRAK. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan yang terdiri dari profitabilitas, likuiditas, leverage, ukuran perusahaan, aktivitas perusahaan dan pengaruh kepemilikan manajerial terhadap pengungkapan sustainability report di perusahaan yang terdaftar di BEI periode 2014-2017. Pemilihan sampel pada penelitian ini menggunakan metode purposive sampling dan dalam pelaksanaan pengujian datanya menggunakan uji asumsi klasik serta analisis regresi berganda untuk menganalisis hipotesis pada penelitian ini. Hasil dari penelitian ini adalah variabel profitabilitas, ukuran perusahaan, aktivitas perusahaan dan kepemilikan manajerial tidak memiliki pengaruh terhadap pengungkapan sustainability report. Untuk variabel likuiditas berpengaruh positif terhadap pengungkapan sustainability report sedangkan variabel leverage berpengaruh negatif terhadap sustainability report. Kata Kunci: Sustainability Report, Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Aktivitas Perusahaan, Kepemilikan Manajerial

Co-Authors - Afrizal Abd Aziz, Marwa Abelia Fitri Rahman Achmad Hizazi Adi Surahmat Agung Pratama Ahmad Nur Budi Utama Alfala, Miftakul Khoir Amirul Afif Muhamat Anjarsari, Putri Salsa Apriyanti, Nur Ulyana Ariani, Lia Dedi Setiawan Dedy Setiawan Diana Safutri Dica Lady Silvera Dica Lady Silvera, Dica Lady Silvera Dilla Dwi R.R Dini Zaskya Eko Prasetyo Emilia Fornia Enggar Diah PA Enggar Diah PA Enggar Diah Puspa Arum Esthie Nur W.A Esty Octesy Etik Umiyati Fadhilah, Afifah Nurul Fatricia Rofalina Febrila, Ariqo Feranika, Ayu Ferinluary, Fadila Finti Eka S Firmansyah Firmansyah Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hamzah, Hamzah Handoko, Kris Hanna Septiani Hazmi Arimiko S Heriberta Heriberta Hernando, Riski Hurriyah Hurriyah Iin Tamarisa Ilham Wahyudi Izzuddin, Muhammad Jamaili, Salman Jordhi Arfito Jullani Kelvin Setiawan Kurniawati, Rizki Kusumawati, Indah Laga, Anastasya Lestari, Rinda liana parahdila Liana, Jenny M Indra Gunawan M Sholihin Malau, Yemima Christiani Maratusholihah Abd Latif Mardini, Sasra Martha Yurdila J Melfa Asi Gres Br Silalahi Meri Novita Sari Merry Wiraswasti S Mike Maya S Minati, Jurnia Moh. Ihsan Muhammad Gowon Muhammad Ridwan Musa Adikusuma Nanda Afrimelta Ningsih, Maryati Ningtyas, Arie Dea Nisa Oktavia Nora Triandini Novialdi . Novita Eka P. Novita Sari Nurfani Amelia Putri Nurfitriani , Nurfitriani Nurhasniwati Nuri Andriyani Nurul Tsalatsa Azizah Okta Sulviana Oktavia, Nisa Parkhurst, Helen Parmadi Puspita, Deta Qodri, Muhammad Amin Rachmani, Diah Ayu Rafiqoh R. Rahayu , Rahayu Rainiyati Rainiyati Ramadhanty, Della Ratih Kusumastuti Rega C Reni Yustien Reni Yustien Rezi Abdurrahman Rico Wijaya Z Riman Abimayu Riski Hernando Rita Friyani Robby Erviando Z Rusadi, Lia Atthahira Safittri, Wahyu Salman Jumaili Saraswati, Leli Sari, Dwi Rahmita Sidratul Fadil Sisti Nurjanah Sri Rahayu SRI RAHAYU Suridar Sanah Susfayetti, Susfayetti Syada Aryanto Syindy Cantika Tesa Hikmatia R Tona Aurora L Tona Aurora L Tona Aurora Lubis Wahyono Wahyono Wahyu MZ, Gandy Wasti Margaretha, Widya Wawan Anggara Winda Wulan S Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wulandari Wulandari Yudi Yudi Yudi Yudi Yudi Yuliana Yuliusman Yuliusman - Yuliusman Yuliusman Zesmi Kusmila Zulfanetti, Zulfanetti Zulma, Gandy Wahyu Maulana

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