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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) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) 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 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 Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Public Health Social Sciences Other

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Influence Of Financial Performance On Carbon Performance In Companies Disclosing Sustainability Reports In Indonesia Wasti Margaretha, Widya; Ferinluary, Fadila; Anjarsari, Putri Salsa; Febrila, Ariqo; Mukhzarudfa; Kusumastuti, Ratih; Putra, Wirmie Eka
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 2 (2024): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i2.2779

Abstract

Business is essential for a country’s economic development, especially for its citizens. The purpose of this study is to investigate how financial performance affects carbon performance in companies listed on the Indonesia Stock Exchange (IDX) that report sustainability in 2020–2023. Leverage, Size, ROA, Capsend, and TobinQ are used to measure financial performance as the dependent variable. Greenhouse gas emission disclosure is used to measure carbon performance (CP), the independent variable. Companies reporting carbon emissions on the Indonesia Stock Exchange are 934 companies that publish sustainability reports. A total of 44 Indonesian businesses that are willing to be involved in releasing sustainability reports between 2020 and 2023 are the study samples. T-test and F-test are two multiple linear regression tests used by the author. In addition, this study offers empirical support for the ways in which businesses can communicate their underlying carbon performance through the use of some form of carbon information. According to the study findings, leverage, size, capsend, and tobinq have no effect on CP; only ROA has an effect. CP is simultaneously affected by leverage, size, ROA, capsend, and tobinQ because businesses with more resources usually have better sustainability reports and are more aware of climate change impacts. This is in line with signaling theory, which states that a company's strong financial results are an indication of its operational success.
Pengaruh Transparansi, Akuntabilitas, dan Pengawasan Terhadap Pengelolaan Dana Desa (Studi Kasus Desa Bangun Harjo Kecamatan Pelepat Ilir Kabupaten Bungo) Alfala, Miftakul Khoir; Mukhzarudfa, Mukhzarudfa; Mansur, Fitrini
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1710

Abstract

The aim of this research is to find out how the management of village funds in Bangun Harjo Village, Pelepat Ilir District, Bungo Regency is influenced by accountability, transparency and supervision. The target population for this research was 50 people including village officials, BPD, and community leaders. The sampling strategy used was saturated sampling. Using SPSS version 25 software, quantitative methods and multiple regression analysis were used in this descriptive research. Based on test findings, village financial management in Bangun Harjo Village has improved significantly through accountability, openness and supervision.
Pengaruh Pemahaman Akuntansi, Persepsi Pelaku, Omset dan Besaran Modal Terhadap Penyusunan Laporan Keuangan pada UMKM di Kota Jambi Ariani, Lia; Mukhzarudfa, Mukhzarudfa; Gowon, Muhammad
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1433

Abstract

MSMEs have a considerable role in the economy in Indonesia, which was proven during the Covid 19 pandemic crisis, where in the midst of that crisis MSMEs were able to survive. Apart from that, MSMEs also have their own problems, especially internal problems related to recording financial statements. This study aims to analyze the influence of accounting understanding, actors' perceptions, turnover and amount of capital on the preparation of financial statements for MSMEs in Jambi City. This study uses primary data obtained by distributing questionnaires to MSMEs in the field of trade and industry in 11 districts in Jambi City. This study selected 100 samples with determination using stratified random sampling. This study used Multiple Regression Analysis method with SPSS 26. The results of this study show that the understanding of accounting, turnover and amount of capital affect the preparation of financial statements in MSMEs, while the perception of actors does not affect the preparation of financial statements in MSMEs.
Pelatihan Analisis Data Kependudukan bagi Kader Kampung Keluarga Berkualitas di Kabupaten Batang Hari Zulfanetti; Heriberta; Parkhurst, Helen; Mukhzarudfa; Parmadi; Minati, Jurnia
Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/pkm.v5i1.3348

Abstract

The purpose of this Community Service (PPM) activity is for Quality Family Village (KKB) cadres to understand, be able to create and analyse population data, starting from data collection, data organisation, descriptive analysis, spatial analysis, identification of population problems, knowing priority problems, developing solutions, program implementation, monitoring and evaluation. The method of service carried out is socialisation through material exposure, lecture method and participatory approach, as well as training on various population data indicators, especially Batang Hari Regency data. The results of PPM activities are that the cadres of the Quality Family Village are very enthusiastic in participating in training activities on the analysis and utilisation of population data for the Population Data House concerned. With activities like this, KKB cadres already understand, are able to analyse, and utilise the available data and present more interesting data with complete information, to solve population problems in the village. The Head of PPKBP3A Office and KKB cadres hope that in the future this kind of activity will be held regularly and continuously, so as to achieve the classification of Rumah DataKu plenary and sustainable KKB.
The Relationship Between Liquidity, Leverage, Cash Flow, and Profitability On Financial Distress Silalahi, Melfa Asi Gres Br; Mukhzarudfa, Mukhzarudfa; Silvera, Dica Lady
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

This study examines the relationship between liquidity, leverage, cash flow, and profitability and financial distress in property and real estate companies listed on the Indonesia Stock Exchange from 2021 to 2024. Financial distress is a condition in which a company experiences financial difficulties, characterized by insufficient operating cash flow to meet long-term and short-term obligations during the fall. Using signaling theory as a theoretical framework, this study employed purposive sampling and obtained a sample of 20 companies with 80 observations per company-year. Data were collected from secondary data sources, namely annual reports, and analyzed using correlation tests with Stata 17 software. The results indicate that liquidity has a high positive relationship with financial distress, leverage has a very high negative relationship with financial distress, cash flow has a low positive relationship with financial distress, and profitability does not show a significant relationship with financial distress
The Relationship Between Corporate Social Responsibility, Capital Structure, And Profitability On Firm Value Putri, Nurfani Amelia; Mukhzarudfa, Mukhzarudfa; Brilliant, Aulia Beatrice
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

This study endeavours to investigate the nexus among Corporate Social Responsibility, Capital Structure, and Profitability in relation to Firm Value. Employing a purposive sampling approach, the research focuses on energy-sector entities listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 timeframe. The dataset was procured from the official IDX portal (www.idx.co.id) and the respective corporations’ authorised websites. Analytical procedures were conducted through a correlation examination utilising Stata version 17. The empirical outcomes reveal that both Corporate Social Responsibility and Capital Structure exhibit an exceedingly weak and statistically non-significant association with Firm Value, whereas Profitability demonstrates a moderately robust and statistically significant positive correlation with Firm Value.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BATIK INCUNG DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING Hernando, Riski; Oktavia, Nisa; Mukhzarudfa, Mukhzarudfa
Jurnal Akuntansi dan Governance Andalas Vol. 5 No. 1 (2024): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.66

Abstract

Penelitian ini bertujuan untuk menganalis perhitungan harga pokok produksi pada usaha kecil batik incung dengan menggunkana metode activity based costing dan untuk mengetahui perbandingan harga pokok produksi pada usaha kecil batik incung dengan menggunakan metode konvensional dan activity based costing. Objek yang akan di teliti adalah penerapan metode activity based costing dalam penetuan harga pokok produksi pada usaha kecil batik incung. Penelitian ini meggunakan metode kualitatif berdasarkan ekplanatory research yaitu penelitian yang tujuannya untuk mengungkapkan atau mengexplore atau menjelaskan secara mendalam tentang variable tertentu dan penelitian ini bersifat deskriptif. Hasil penelitian menunjukkan biaya produksi menggunakan metode activity based costing menghasilkan biaya yang lebih kecil. Biaya diperoleh dengan menghitung biaya tenaga kerja lansung dan biaya overhead pabrik. Biaya tenaga kerja lansung merupakan biaya paling besar dalam aktivitas produksi batik. Sedangkan perhitungan di lakukan oleh usaha kecil batik incung menghasilkan biaya yang lebih besar. Maka perlu dilakukan perhitungan dengan pendekan yang lebih akurat yaitu dengan menggukan metode activity based costing.
Comparative Analysis Of Profit Management Of Plantation Companies Listed On The Indonesia Stock Exchange And The Malaysia Stock Exchange In The 2016-2018 Period Muhammad Izzudidin; Mukhzarudfa, Mukhzarudfa; Jumaili, Salman
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46750

Abstract

This study aims to analyze earnings management practices in plantation companies listed on the Indonesia Stock Exchange during the 2016–2018 period using the discretionary accrual approach. The study employs secondary data derived from published financial statements, including asset data, net income, and cash flows. The analysis methods consist of both descriptive and inferential statistical techniques. Discretionary accruals were used as a proxy to detect earnings management behavior.The results reveal that both Indonesian and Malaysian plantation companies engaged in earnings management practices, as indicated by the presence of both positive and negative discretionary accrual values. Descriptive analysis shows that the average discretionary accruals of Indonesian plantation companies are higher than those of Malaysian plantation companies over the observed period. However, inferential analysis using the Independent Sample T-Test indicates that there is no statistically significant difference in the extent of earnings management between plantation companies listed on the Indonesia Stock Exchange and those listed on Bursa Malaysia. Moreover, the average discretionary accruals reflect a negative value, suggesting that earnings management was predominantly conducted through income-decreasing strategies.This study contributes to the comparative financial reporting literature by providing empirical evidence on earnings management behavior in the Southeast Asian plantation sector. The findings offer insights for regulators, auditors, and investors regarding the quality of reported earnings and the financial transparency of publicly listed agricultural firms.
The Impact Of The Implementation Of Good Corporate Governance (GCG) Components On Islamic Banking Performance (Study on Islamic Commercial Banks in BI) Saraswati, Leli; Mukhzarudfa
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46757

Abstract

This study aims to analyze the influence of good corporate governance components—specifically the board of commissioners, sharia supervisory board, audit committee, and institutional ownership—on the performance of Islamic banks. The research focuses on Islamic commercial banks in Indonesia over the 2014–2018 period. The data were obtained from the annual reports of selected banks using a purposive sampling method. A multiple linear regression approach was employed, supported by classical assumption tests and hypothesis testing through regression analysis. The findings indicate that the combined implementation of good corporate governance components has a significant effect on the performance of Islamic banks. Among the individual variables, the audit committee shows a strong association with improved bank performance, highlighting the importance of oversight functions in supporting operational efficiency and accountability. In contrast, the board of commissioners, sharia supervisory board, and institutional ownership did not individually show a meaningful impact on performance during the observed period. The implications of this study suggest that while governance mechanisms are crucial, their effectiveness may vary depending on the role and function of each component. Strengthening the role of audit committees in Islamic banking could enhance financial discipline and transparency. Furthermore, regulatory bodies and stakeholders may need to reassess the effectiveness of other governance elements to better align them with the unique principles of sharia banking. These insights contribute to a deeper understanding of governance dynamics in Islamic financial institutions and support efforts to improve corporate governance practices in the sector.
Co-Authors - Afrizal Abd Aziz, Marwa Achmad Hizazi Ahmad Nur Budi Utama Alfala, Miftakul Khoir Anjarsari, Putri Salsa Apriyanti, Nur Ulyana Ariani, Lia 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 Jamaili, Salman Jordhi Arfito Jullani Kurniawati, Rizki Kusumawati, Indah Laga, Anastasya Lestari, Rinda Malau, Yemima Christiani Mardini, Sasra Minati, Jurnia Moh. Ihsan Muhammad Izzudidin Nanda Afrimelta Ningsih, Maryati Novita Sari Nurhasniwati Oktavia, Nisa Parkhurst, Helen Parmadi Puspita, Deta Putri, Nurfani Amelia Rachmani, Diah Ayu Rafiqoh R. Rahayu , Rahayu Rainiyati Rainiyati Ramadhanty, Della Ratih Kusumastuti Rega C Reni Yustien 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