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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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PENGARUH KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2019) liana parahdila; Mukhzarudfa Mukhzarudfa; Wiralestari Wiralestari
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 3 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v7i3.25156

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan dan kinerja lingkungan terhadap nilai perusahaan dengan corporate social responsibility sebagai variabel moderasi. Sampel pada penelitian ini adalah 35 (tiga puluh lima) perusahaan manufaktur yang terdaftar BEI tahun 2017-2019. Data dalam penelitian adalah data sekunder. Metode analisis yang digunakan adalah Moderating Regression analyzsis dengan menggunakan program SPSS 25. Hasil penelitian ini menunjukkan bahwa kinerja keuangan tidak berpengaruh terhadap nilai perusahaan. Kinerja lingkungan berpengaruh terhadap nilai perusahaan. Sedangkan corporate social responsibility tidak dapat memoderasi hubungan antara kinerja keuangan dengan nilai perusahaan. Corporate social responsibility dapat memoderasi hubungan antara kinerja lingkungan dengan nilai perusahaan.
PENGARUH RETURN ON INVESTMENT, DEBT TO EQUITY RATIO, CURRENT RATIO, TOTAL ASSET TURNOVER, DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERMASUK KE DALAM LQ45 DI BURSA EFEK INDONESIA (BEI) Fatricia Rofalina; Mukhzarudfa Mukhzarudfa; Rico Wijaya Z
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 4 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v7i4.25246

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Return On Investment (ROI), Debt to Equity Ratio (DER), Current Ratio (CR), Total Asset TurnOver (TATO), Net Profit Margin (NPM) pada perusahaan-perusahaan LQ 45 terhadap Return saham, dan untuk mengetahui apakah ukuran perusahaan dapat memoderasi hubungan ROI, DER, CR, TATO, dan NPM pada perusahaan-perusahaan LQ 45 terhadap Return saham. Sampel pada penelitian ini adalah 25 (dua puluh lima) Perusahaan yang terdaftar di Indeks LQ45periode 2017-2019, yang memiliki laporan keuangan lengkap periode 2017-2019. Data dalam penelitian adalah data primer. Metode analisis yang digunakan adalah analisis Partial Least Square (PLS) dengan menggunakan program Warp PLS. Hasil penelitian menunjukkan bahwa 1) Return On Investment (ROI) pada perusahaan-perusahaan LQ 45 tidak memiliki pengaruh yang signifikan terhadap Return saham dalam kurun waktu 2017-2019. Pengaruh Debt to Equity Ratio (DER) pada perusahaan-perusahaan LQ 45 memiliki pengaruh yang signifikan terhadap Return saham dalam kurun waktu 2017-2019. Pengaruh Current Ratio (CR) pada perusahaan-perusahaan LQ 45 memiliki pengaruh yang signifikan terhadap Return saham dalam kurun waktu 2017-2019. Pengaruh Total Asset TurnOver (TATO) pada perusahaan-perusahaan LQ 45 tidak memiliki pengaruh yang signifikan terhadap Return saham dalam kurun waktu 2017-2019. Pengaruh terhadap Net Profit Margin (NPM) pada perusahaan-perusahaan LQ 45 tidak memiliki pengaruh yang signifikan terhadap Return saham dalam kurun waktu 2017-2019. Ukuran perusahaan memiliki pengaruh yang signifikan dalam memoderasi hubungan ROI, CR, dan TATO pada perusahaan-perusahaan LQ 45 terhadap Return saham, namun ukuran perusahaan tidak memiliki pengaruh yang signifikan dalam memoderasi hubungan DER dan NPM pada perusahaan-perusahaan LQ 45 terhadap Return saham.
Pengaruh Pengungkapan Emisi Karbon, Tata Kelola Perusahaan dan Kinerja Keuangan: Studi Di Indonesia Diana Safutri; Mukhzarudfa Mukhzarudfa; Wiwik Tiswiyanti
Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i2.25065

Abstract

Purpose: This study was conducted to investigate how disclosure of carbon emissions, management structure, and ownership structure impact the financial performance of businesses, as measured by profitability ratios such as return on assets (ROA), return on equity (ROE), and net profit margin (NPM). Methodology/approach: The research data is sourced from the Annual Report and Sustainability Report of Energy Companies Listed on the IDX (Indonesian Stock Exchange) 2019-2021. This study uses PLS-SEM analysis and Smart-PLS software. Findings: The results show that disclosure of carbon emissions has no impact on company financial performance, management structure has a significant positive impact on financial performance, and ownership structure is found to have no impact on financial performance. Practical and Theoretical contribution/Originality: The implications of this research are expected to help management understand the factors that can maximize financial performance. In addition, potential investors are expected to be able to use the findings of this study to help them assess the condition of the company before making investment decisions. Novelty of this research in this new study, three independent variables were used: disclosure of carbon emissions, management structure, and ownership structure. In addition, there is one dependent variable, namely financial performance.
Determinant Minat Mahasiswa Akuntansi Dalam Memilih Karir Menjadi Akuntan (Studi Kasus Mahasiswa Ekonomi Akuntansi Universitas Jambi) Hurriyah Hurriyah; Mukhzarudfa Mukhzarudfa; Gandy Wahyu Maulana Zulmas
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1450

Abstract

This study aims to identify and analyze labor market considerations, gender, work environment, personality and financial reward considerations for accounting student interest in choosing a career as a tan and analyze. The research hypothesis was tested using a multiple regression analysis model. Based on the results of the research described in the previous discussion, several conclusions can be drawn, namely Based on the regression results that considerations of the labor market, gender, work environment, personality and considerations of financial appreciation simultaneously have a significant effect on the interest of accounting students in choosing a career as an accountant, labor market considerations have an effect significant effect on the interest of accounting students in choosing a career as an accountant, gender has no significant effect on the interest of accounting students in choosing a career as an accountant, family environment has no significant effect on the interest of accounting students in choosing a career as an accountant, personality has a significant effect on the interest of accounting students in choosing a career as an accountant and financial rewards have no significant effect on the interest of accounting students in choosing a career as an accountant.
Analisis Ukuran Perusahaan, Profitabilitas, dan Pertumbuhan Terhadap Nilai Perusahaan yang Dimediasi Oleh Pengungkapan Emisi Karbon (Studi Pada Sub Sektor Food & Beverage yang Terdaftar di BEI Periode 2018-2022) Maratusholihah Abd Latif; Mukhzarudfa Mukhzarudfa; Rita Friyani
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27077

Abstract

This study aimed to analyze the effect of company size, profitability, and growth on company value through disclosure of carbon emissions. The population of this study were food and beverage industry companies on the Indonesia Stock Exchange for the period 2018 - 2022. The sample were selected from the population with the criteria that the companies were listed company on the IDX successively and report disclosure of carbon emissions in the annual report. The number of samples in this study was 17 companies with observations for 5 years. Data analysis used path analysis and Sobel tests are used to observe indirect influences. The results of this study indicated that company size and profitability had a direct effect on disclosure of carbon emissions and firm value, while growth had no direct effect on disclosure of carbon emissions and firm value. The results of this study also showed that company size, profitability and growth did not have an indirect effect on firm value mediated by disclosure of carbon emissions.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BATIK INCUNG DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING Riski Hernando; Nisa Oktavia; Mukhzarudfa Mukhzarudfa
Jurnal Akuntansi dan Governance Andalas Vol 5 No 1 (2024)
Publisher : Universitas Andalas

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.
THE EFFECT OF ORGANIZATIONAL COMMITMENT AND PROCEDURAL JUSTICE ON BUDGET PARTICIPATION AND VILLAGE PERFORMANCE IN MUARO JAMBI REGENCY Rafiqoh R.; Mukhzarudfa; Yuliusman
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.660

Abstract

This study aimed to investigate the impact of organizational commitment and procedural justice on budget participation, as well as the influence of organizational commitment and procedural justice on village performance. Additionally, the study explored the relationship between budgetary participation and village performance in Muaro Jambi District. The target population for this research comprised village officials and members of the BPD (Badan Permusyawaratan Desa) in Muaro Jambi Regency, with a sample of 23 villages that received Village Fund Performance Allocations. Primary data was collected through questionnaires, and path analysis with Smart PLS was employed to analyze the data, examining both direct and indirect effects between the variables. The findings of the study revealed that organizational commitment and procedural justice had an impact on budget participation. Furthermore, organizational commitment and procedural justice were found to influence village performance, while budgetary participation also played a role in shaping village performance within Muaro Jambi District.
THE INFLUENCE OF COMPANY SIZE, AUDITOR QUALITY AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING WITH PROFITABILITY AS A MODERATION VARIABLE: (Empirical Study of Banking Companies on the Indonesia Stock Exchange 2020-2022 Period) Safittri, Wahyu; Mukhzarudfa; Kusumastuti, Ratih
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.844

Abstract

This research delves into the determinants of financial reporting timeliness, with a specific focus on the moderating effect of profitability. It examines factors such as company size, auditor quality, and audit opinion in the context of 46 banking companies listed on the Indonesian Stock Exchange, utilizing secondary data from the exchange itself. Employing the Partial Least Modeling (PLS-SEM) Structural Equation Modeling approach, the study reveals noteworthy insights. It finds that company size and auditor quality significantly impact reporting timeliness, indicating that larger companies and those with higher-quality auditors tend to report financial information more promptly. Surprisingly, neither audit opinion nor profitability demonstrates a direct influence on financial reporting timeliness, although profitability does act as a moderator, significantly affecting the relationship between company size and reporting timeliness. However, profitability does not play a similar moderating role in relationships involving auditor quality and audit opinion. In summary, this research elucidates the multifaceted nature of factors influencing financial reporting timeliness in the banking sector of the Indonesian Stock Exchange, highlighting the direct impacts of company size and auditor quality alongside the nuanced role of profitability as a moderator in specific relationships.
TRANSFORMASI UMKM JAMBI: STRATEGI MEMANFAATKAN KEARIFAN LOKAL UNTUK DAYA SAING GLOBAL Lubis, Tona Aurora; Firmansyah, Firmansyah; Mukhzarudfa, Mukhzarudfa; Utama, Ahmad Nur Budi; Sari, Novita; Ningsih, Maryati
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 01 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i01.31962

Abstract

Penelitian ini mengeksplorasi strategi peningkatan daya saing UMKM di Provinsi Jambi, Indonesia, dengan fokus pada pemanfaatan keunggulan daerah. Menggunakan pendekatan mixed method dan analisis dengan SmartPLS, studi ini bertujuan merumuskan model untuk mengoptimalkan daya saing UMKM berdasarkan potensi lokal. Temuan menunjukkan faktor kewirausahaan secara signifikan mempengaruhi kinerja UMKM, khususnya pada pertumbuhan laba. Hal ini menandakan pentingnya integrasi kewirausahaan berbasis keunggulan daerah dalam memperkuat daya saing UMKM. Kesimpulan penelitian ini memberikan wawasan tentang pentingnya mengembangkan kemampuan kewirausahaan dan memanfaatkan keunggulan lokal sebagai kunci meningkatkan daya saing dan kinerja UMKM di Jambi.
Pengaruh Informasi Return on Asset, Return on Equity, Earning Per Share, Nilai Tukar Rupiah, dan Inflasi Terhadap Harga Saham Bank Umum Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia Handoko, Kris; Mukhzarudfa; Jumaili, Salman
Jambi Accounting Review (JAR) Vol 4 No 1 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i1.25210

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh berita terhadap harga saham bank umum milik negara yang terdaftar di Bursa Efek Indonesia terkait dengan return on asset, return on equity, earning per share, nilai tukar rupiah, dan inflasi. Bank umum milik negara yang terdaftar pada Bursa Efek Indonesia antara tahun 2012 - 2021 merupakan populasi penelitian. Sampling saturasi digunakan untuk  mengumpulkan data dari perwakilan lintas bagian populasi (4 entitas). Analisis regresi linier berganda menggunakan perangkat lunak IBM SPSS versi 25 adalah pendekatan analitik yang digunakan di sini. Hasil dari beberapa percobaan menunjukkan bahwa harga saham bereaksi terhadap perubahan return on asset, return on equity, earning per share, nilai tukar rupiah, dan inflasi secara simultan. Harga saham secara parsial dipengaruhi oleh faktor return on assets, return on equity, dan earning per share, tetapi tidak dipengaruhi oleh nilai tukar rupiah atau inflasi.
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