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All Journal Jurnal Manajemen Terapan dan Keuangan Journal of Applied Finance & Accounting JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKONOMIS : Journal of Economics and Business ILTIZAM Journal of Sharia Economic Research Management Studies and Entrepreneurship Journal (MSEJ) 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 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
Magister Ilmu Akuntansi Universitas Jambi
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 Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Peningkatan Pendapatan Keluarga melalui Kelompok Usaha Wanita Desa Pada Masa Pandemi Covid-19 Rahayu, Sri; Rainiyati, Rainiyati; Hamzah, Hamzah; Mukhzarudfa, Mukhzarudfa
Jurnal Karya Abdi Masyarakat Vol. 6 No. 2 (2022): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jkam.v6i2.23908

Abstract

Kelompok usaha Wanita menjadi salah satu bentuk usaha bersama anggota masyarakat di Indonesia yang terus dikembangkan oleh pemerintah dalam rangka untuk meningkatkan ekonomi rakyat. Filosofi gotong royong menjadi dasar bentuk usaha ini yang sesuai dengan jiwa dan karakter masyarakat Indonesia. Kelompok usaha Wanita di Indonesia baik dari sisi jumlah maupun kualitas dan perkembangan usaha terus meningkat, walaupun tidak dapat dipungkiri jumlah yang tutup usaha dan tidak aktif juga tidak sedikit. Salah satu penyebabnya adalah dari sisi lemahnya manajemen usaha dan pengelolaan keuangan, sehingga terkadang terjebak dengan permasalahan pinjaman dengan rentenir. Pengelolaan keuangan keluarga anggota yang masih belum tertib sehingga modal usaha masih sering terpakai untuk kebutuhan keluarga. Manajemen usaha dan pengelolaan keuangan yang tertib sangat diperlukan sehingga keberlangsungan usaha dapat dipantau dan bisa digunakan sebagai salah satu dasar pengambilan keputusan untuk rencana pengembangan usaha. Pemanfaatan pekarangan rumah juga perlu ditingkatkan untuk tambahan sumber pendapatan keluarga anggota. Kegiatan pengabdian kepada masyarakat (PPM) dilakukan dalam bentuk pelatihan manajemen usaha dan pengelolaan keuangan usaha, diskusi strategi pengelolaan keuangan keluarga yang efisien dan efektif dan pemanfaatan informasi keuangan untuk rencana pengembangan usaha serta pelatihan pemanfaatan pekarangan rumah sebagai sumber pendapatan keluarga. Seluruh peserta sangat antusias mengikuti kegiatan pelatihan. Hal ini terbukti dari diskusi dan banyaknya pertanyaan yang diajukan oleh anggota kelompok. Anggota dan calon anggota kelompok sangat berharap kegiatan pelatihan untuk meningkatkan keterampilan bagi wanita terus dapat dilakukan pada masa yang akan datang.
Competitiveness Factors and MSME Performance: Insights from Jambi Province Tona Aurora Lubis; Firmansyah, Firmansyah; Mukhzarudfa, Mukhzarudfa; Utama, Ahmad Nur Budi; Sari, Novita; Ningsih, Maryati
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the impact of competitiveness factors on MSME performance in Jambi Province. The research focuses on four key competitiveness factors: financial capabilities, entrepreneurial skills, government policies, and technological advancements. Utilizing a quantitative approach, data were collected from 100 MSMEs through structured questionnaires. The analysis was conducted using Partial Least Squares (PLS) through Smart PLS 3 software. The findings indicate that entrepreneurial skills are the most significant factor influencing MSME performance, with profit growth identified as a key performance indicator. These results suggest that enhancing entrepreneurial capabilities and leveraging regional strengths can improve MSME competitiveness and sustainability in both local and global markets.
THE INFLUENCE OF THE QUALITY OF SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE, INSTITUTIONAL OWNERSHIP, AND INDEPENDENT BOARD OF COMMISSIONERS ON FIRM VALUE (A STUDY ON FINANCIAL TECHNOLOGY (FINTECH) COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021–2023) Malau, Yemima Christiani; Mukhzarudfa, Mukhzarudfa; Mansur, Fitrini
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/qvj40w87

Abstract

This study is to examine the impact of institutional ownership, the independent board of commissioners, and the quality of Sustainable Development Goals (SDGs) disclosure on business value in the Financial Technology (Fintech) industry listed on the Indonesia Stock Exchange (IDX) for the years 2021–2023.  The increasing focus of investors on environmental concerns and sound corporate governance in assessing business value serves as the backdrop for this study.  Purposive sampling is employed in this quantitative study design.  The information was taken from the sustainability and annual reports of businesses.  Multiple linear regression was used in the analysis.  The findings indicate that while institutional ownership has no discernible impact on corporate value, the independent board of commissioners and the quality of SDG disclosures do have a significant effect. These findings imply that Fintech companies need to improve sustainability transparency and pay attention to ownership structure to enhance firm value in the eyes of investors.
IMPACT OF GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE WITH FIRM DEBT AS MODERATOR Wulandari, Wulandari; Mukhzarudfa, Mukhzarudfa; Dica Lady Silvera, Dica Lady Silvera
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13676

Abstract

This study examines the effect of green accounting, material flow cost accounting (MFCA), and capital structure on financial performance, with firm debt as a moderating variable. Using a quantitative approach, the research analyses secondary data from 109 basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016–2023 period. Data were collected through documentation and analysed using Microsoft Excel and E-Views 12 with panel data regression, including model selection tests, classical assumption tests, and descriptive statistics. T-tests and the coefficient of determination (R²) were employed to assess the significance of each variable. The findings show that green accounting significantly affects financial performance, while MFCA and capital structure do not. Firm debt moderates the relationship between green accounting and financial performance but has no moderating effect on the influence of MFCA and capital structure. Theoretical implications support the view that environmental sustainability, represented by green accounting, contributes to firm value, aligning with stakeholder and legitimacy theories. Companies are encouraged to adopt green accounting as a strategic tool, particularly in environmentally intensive industries, and to consider debt structure to maximise its financial impact. Future research should investigate other sectors or external factors influencing the effectiveness of MFCA and capital structure. Broader samples and mixed methods may also enhance understanding of how environmental and financial strategies interact in corporate settings.
Comparative Analysis of Sales, Gross Profit and GPM Before After the Increase in Vat in the Industrial Sector 2020-2024 Apriyanti, Nur Ulyana; Mukhzarudfa, Mukhzarudfa; Tiswiyanti, Wiwik
Asian Journal of Management Analytics Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i2.14065

Abstract

This study aims to perform a comparative analysis of sales levels, gross profit, and GPM before and after the increase in the (VAT) rate in companies listed on the IDX from 2020 to 2024. This is a comparative study using a quantitative approach. The data used in this research is secondary data, obtained from financial reports of companies listed on the IDX for the years 2020-2024.Sampling in this study was conducted using a purposive sampling technique, resulting in 32 companies from a population of 66 that met the criteria. The technique used to analyze the comparison of sales levels, gross profit, and GPM before and after the VAT rate increase is the Wilcoxon Signed Rank Test. The analysis reveals a significant difference in sales levels and gross profit, while no significant difference was found in the GPM before and after the VAT rate increase in the companies listed on the IDX.The results of the study indicate a significant difference in sales levels and gross profit before and after the VAT rate increase.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON COMPANY VALUE IN INFRASTRUCTURE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (YEAR 2015-2022) Kusumawati, Indah; Mukhzarudfa, Mukhzarudfa; Hernando, Riski
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 2 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i2.16847

Abstract

This study aims to investigate the extent to which financial performance and Good Corporate Governance influence the valuation of infrastructure-sector firms listed on the Indonesia Stock Exchange over the 2015–2022 period. The independent variables of excellent corporate governance in this study are an audit committee, managerial ownership, institutional ownership, and an independent board of commissioners. The debt-to-asset ratio, current ratio, and return on assets make up the independent variables of financial success. Company value is the dependent variable, and Tobin's Q serves as a stand-in for it. The data analysis methodology used in this study was multiple linear regression analysis, which was performed with the SPSS software version 20. The findings showed that concurrent effects on the company value were caused by the audit committee, management ownership, institutional ownership, independent board of commissioners, return on assets, debt-to-asset ratio, and current ratio. Keywords: Good Corporate Governance; Financial Performance; Company Value
Factors Affecting Carbon Emission Disclosure And Its Impact On Company Financial Performance (Study Of Energy Sector Companies Listed On The IDX In 2020-2022) Lestari, Rinda; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.115

Abstract

This research aims to determine the influence of carbon performance, environmental costs, and green product innovation on carbon emission disclosure and its impact on financial performance (a case study of Energy Sector Companies Listed on the IDX in 2020-2022). The population in the research is energy sector companies listed on the BEI in 2020-2022. The research sample was selected using a purposive sampling technique, namely a sample determination technique using predetermined criteria, so that a total sample of 54 research samples was obtained. This research method uses quantitative methods. This research uses secondary data obtained through the publication of financial reports, annual reports and sustainability reports for each energy sector company listed on the Indonesia Stock Exchange (BEI). The research results show that carbon performance and green product innovation have a positive and significant effect on carbon emissions disclosure. Environmental costs have a negative but not significant effect on carbon emissions disclosure. Carbon performance has a negative and significant effect on financial performance. Environmental costs have a positive and significant effect on financial performance. Green product innovation has a negative but not significant effect on financial performance. Disclosure of carbon emissions has a positive and significant effect on financial performance. Carbon performance and green product innovation have a positive and significant effect on financial performance through carbon emission disclosure. Environmental costs have a negative but insignificant effect on financial performance through carbon emission disclosure.
Factors Affecting Carbon Emission Disclosure And Its Impact On Company Financial Performance (Study Of Energy Sector Companies Listed On The IDX In 2020-2022) Lestari, Rinda; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.115

Abstract

This research aims to determine the influence of carbon performance, environmental costs, and green product innovation on carbon emission disclosure and its impact on financial performance (a case study of Energy Sector Companies Listed on the IDX in 2020-2022). The population in the research is energy sector companies listed on the BEI in 2020-2022. The research sample was selected using a purposive sampling technique, namely a sample determination technique using predetermined criteria, so that a total sample of 54 research samples was obtained. This research method uses quantitative methods. This research uses secondary data obtained through the publication of financial reports, annual reports and sustainability reports for each energy sector company listed on the Indonesia Stock Exchange (BEI). The research results show that carbon performance and green product innovation have a positive and significant effect on carbon emissions disclosure. Environmental costs have a negative but not significant effect on carbon emissions disclosure. Carbon performance has a negative and significant effect on financial performance. Environmental costs have a positive and significant effect on financial performance. Green product innovation has a negative but not significant effect on financial performance. Disclosure of carbon emissions has a positive and significant effect on financial performance. Carbon performance and green product innovation have a positive and significant effect on financial performance through carbon emission disclosure. Environmental costs have a negative but insignificant effect on financial performance through carbon emission disclosure.
The Effect of Financial Performance on Company Value with Sustainability Report Disclosure as an Intervening Variable Abd Aziz, Marwa; Mukhzarudfa, Mukhzarudfa; Mansur, Fitrini
Journal of Management Economic and Financial Vol. 2 No. 6 (2024): Special Issue
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v2i6.68

Abstract

This study aims to analyze the influence of financial performance on company value by disclosing sustainability reports as an intervening variable in mining sector companies listed on the IDX in 2018-2022. This research population is mining sector companies listed on the IDX by disclosing sustainability reports. The research sample withdrawal technique is by using the purposive sampling method, where samples are selected on the basis of the suitability of sample characteristics with the specified sample selection criteria. Data analysis in this study uses SEM (Structural Equation Modeling) analysis using SmartPLS software version 4. The results of this study show that: 1) Financial Performance has an influence on the disclosure of sustainability reports; 2) Financial performance affects the value of the company; 3) Sustainability reports have an influence on the company's value; 4) Financial performance has no influence on the company's value through sustainability reports
ESG Rating and Firm Value in Emerging Market: Investigating the Mediating Role of Financial Performance Wahyono, Wahyono; Laga, Anastasya; Kurniawati, Rizki; Sari, Dwi Rahmita; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih; Putra, Wirmie Eka
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12442

Abstract

This study examines the impact of ESG Rating on Firm Value, with Financial Performance as a mediating variable, using a sample of companies included in the IDX ESG Leaders index for the years 2021–2023. The analysis was conducted using PROCESS Macro and bootstrapping methods to identify the direct and indirect effects of ESG practices on Firm Value. The findings reveal that ESG Rating does not have a direct effect on Firm Value, nor does Financial Performance mediate this relationship. These results suggest that in emerging markets like Indonesia, the direct financial benefits of ESG practices are not fully recognized by investors, possibly due to a lower level of awareness and appreciation of sustainability. This study offers insights into the challenges and opportunities for ESG implementation among companies in emerging markets to enhance long-term firm value.
Co-Authors - Afrizal Abd Aziz, Marwa Achmad Hizazi Ahmad Nur Budi Utama Alfala, Miftakul Khoir Anjarsari, Putri Salsa Apriyanti, Nur Ulyana Ariani, Lia Dedi Setiawan Dedy Setiawan Dica Lady Silvera, Dica Lady Silvera Enggar Diah PA Etik Umiyati Fadhilah, Afifah Nurul Febrila, Ariqo Ferinluary, Fadila Firmansyah Firmansyah Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hamzah, Hamzah Handoko, Kris Heriberta Heriberta Hernando, Riski Izzuddin, Muhammad Jamaili, Salman Jordhi Arfito Jullani Kurniawati, Rizki Kusumawati, Indah Laga, Anastasya Lestari, Rinda Liana, Jenny Malau, Yemima Christiani Mardini, Sasra Minati, Jurnia Moh. Ihsan Nanda Afrimelta Ningsih, Maryati Ningtyas, Arie Dea Novialdi . Novita Sari Nurhasniwati Oktavia, Nisa Parkhurst, Helen Parmadi Puspita, Deta Putri, Nurfani Amelia Rachmani, Diah Ayu Rafiqoh R. Rahayu , Rahayu Rahman, Abelia Fitri Rainiyati Rainiyati Ramadhanty, Della Ratih Kusumastuti Rega C Reni Yustien Rico Wijaya Z Rusadi, Lia Atthahira Safittri, Wahyu Salman Jumaili Saraswati, Leli Sari, Dwi Rahmita Silalahi, Melfa Asi Gres Br Silvera, Dica Lady SRI RAHAYU Susfayetti, Susfayetti Tona Aurora Lubis Wahyono Wahyono Wahyu MZ, Gandy Wasti Margaretha, Widya Wiralestari, Wiralestari Wiwik Tiswiyanti Wulandari Wulandari Yudi Yudi Yudi Yuliusman Yuliusman Yuliusman Zulfanetti, Zulfanetti