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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kajian Manajemen Bisnis 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 Jurnal Akuntansi Kompetif 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) Action Research Literate (ARL) Formosa Journal of Multidisciplinary Research (FJMR) 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 Jurnal Riset Akuntansi 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 Nomico Harmoni Economics: International Journal of Economics and Accounting
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PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Nanda Afrimelta; Mukhzarudfa, Mukhzarudfa; Yudi, Yudi
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 4 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v4i7.2584

Abstract

Perusahaan pertambangan menimbulkan kerusakan dalam operasinya. Hal ini membuat para analis terpesona untuk menyelidiki perusahaan ini. Dalam strategi pengambilan sampel, menggunakan kriteria tertentu. Sumber informasi yang digunakan adalah informasi tambahan yang diperoleh dari situs BEI (www.idx.com) dan informasi KLHK (www.proper.co.id). Jenis data yang dianalisis adalah data panel. Analisis data yang diterapkan adalah regresi data panel. Faktor kinerja lingkungan dan keuangan tidak mempunyai dampak positif dan tidak material terhadap nilai perusahaan. Sementara itu, biaya lingkungan dan struktur modal mempunyai dampak negatif dan kritis terhadap nilai perusahaan.
Perencanaan Keuangan dalam Rangka Menjaga Stabilitas Ekonomi Keluarga Jamaili, Salman; Mukhzarudfa, Mukhzarudfa; Hizazi, Achmad; Rahayu, Sri; Yustien, Reni; Yudi, Yudi; Rahayu , Rahayu
Jurnal JUPEMA Vol. 3 No. 1 (2024): Mei 2024
Publisher : Laboratorium Pembelajaran FKIP Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jupema.v3i1.31913

Abstract

Rumah tangga merupakan satuan organisasi terkecil di tengah masyarakat. Apabila dianalogikan dalam suatu organisasi atau Perusahaan, maka ayah menjadi top manajemen tertinggi. Ibu menjadi sekretaris sekaligus pengelola dana keluarga. Posisi ibu ini sepertinya sederhana, tetapi sebenarnya memerlukan strategi khusus karena harus menjaga stabiitas ekonomi keluarga. Tujuan diadakannya pengabdian ini adalah untuk memberikan pelatihan kepada individu/rumah tangga dilingkungan desa Simpang Karmeo, Kecamatan Bathiin XXIV Kabupaten Batanghari tentang mengatur keuangan keluarga melalui perencanaan keuangan untuk ibu-ibu rumah tangga. Metode yang digunakan adalah klasikal dengan pendekatan diskusi/tanya jawab dimulai dari tahapan perencanaan, tahapan pelaksanaan dan diakhiri dengan tahapan evaluasi dengan maksud agar materi dapat diterima oleh peserta dengan baik. Hasil yang diperoleh peserta pelatihan melalui simulasi atau praktek yang telah dilakukan yaitu peserta mampu menyusun dan merencanakan keuangan keluarga hal ini dapat dilihat dari hasil simulasinya, selain itu peserta pelatihan termotivasi untuk mengatur keuangan agar dapat menabung dan berinvestasi hal ini terlihat dari antusiasme peserta dalam berbagai pertanyaan untuk memahami materi yang telah diberikan. Kegiatan Pelatihan ini bermanfaat dan memberikan tambahan pengetahuan bagi masyarakat khususnya ibu-ibu rumah tangga di Desa Simpang Karmeo dalam mengatasi permasalahan yang sangat kompleks yang mereka hadapi dalam mengatur dan merencanakan keuangan rumah tangga.
Uji Tingkat Akurasi Model Prediksi Kebangkrutan pada Perusahaan Sektor Kesehatan di Bursa Efek Indonesia Tahun 2012-2022 Rusadi, Lia Atthahira; Mukhzarudfa, Mukhzarudfa; Friyani, Rita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5456

Abstract

The purpose of this research is to determine the level of accuracy or accuracy of the Altman Z-Score, Fulmer, Grover, Springate, Taffler, Zavgren and Zmijewski models in predicting bankruptcy in Health sector companies listed on the Indonesia Stock Exchange. The period of years in this study is 2012 to 2022. This type of research used is a descriptive quantitative design. The population in this study amounted to 33 health sector companies. Then the sample of this study amounted to 9 with a period of 11 years which resulted in a total of 99 samples with the sampling process using the sampling method to be used in this study is the judgment sampling method, which is one form of purposive sampling. The data used is secondary data in the form of company financial reports from the website www.idx.co.id. The grover and fulmer model is determined as the most accurate model in predicting the bankruptcy of Health sector companies listed on the Indonesia Stock Exchange based on the results of this study with a score of 100%. The next model is the zavgren model with a score of 94.95%, and the zmijewski model with a score of 92.93%. Furthermore, followed by the springate model with a score of 83.84%, the taffler model of 70.71% and the last place is occupied by the altman z-score model with an accuracy score of only 53.54%.
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.
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): Journal of Management, Economics and Finance
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
The Influence of Environmental Performance and Disclosure of Carbon Emissions on Firm Value (Study on Companies Listed on the BEI) Fadhilah, Afifah Nurul; Puspita, Deta; Rachmani, Diah Ayu; Wiralestari, Wiralestari; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih; Putra, Wirmie Eka
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12567

Abstract

The objective of this study is to investigate the influence of environmental performance and carbon emission disclosure on firm value. The population of this study encompasses mining companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Samples were chosen using purposive sampling, resulting in 70 observation samples. The analysis technique employed in this study utilizes a panel data regression model, with the Random Effect Model (REM) selected as the research model. The findings of this study indicate that environmental performance does not exert a significant impact on firm value, while carbon emission disclosure exhibits a significant positive influence on firm value.
Evaluation of Carbon Emission Disclosure with Media Moderation Variables Exposure (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange 2020-2022) Mardini, Sasra; Mukhzarudfa, Mukhzarudfa; Olimsar, Fredy
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12829

Abstract

The research examines how carbon emissions in Indonesian mining companies are influenced by three key factors: financial metrics, organizational scale, and oversight through independent commissioners. The analysis focuses on companies registered with the Indonesian Stock Exchange during 2020-2022. Using a numerical-based quantitative approach, the research draws from secondary sources, including corporate annual reports and sustainability documents available through official company websites and the Indonesian Stock Exchange portal. From a total population of 61 listed mining companies, the researchers employed purposive sampling to select 30 companies, yielding 90 data points for analysis. The investigation utilized multiple linear regression techniques, processed through SPSS 26.0 windows software. The findings reveal that neither financial performance nor independent commissioners significantly impact carbon emission levels. However, organizational scale demonstrates a significant inverse relationship with emissions. Regarding media exposure's moderating role, it shows no significant effect on the relationship between financial metrics or organizational scale and carbon emissions. Interestingly, media coverage does moderate the relationship between independent commissioners and emission levels.
Praktik Akuntansi Keuangan Usaha Perajin Batik Di Kecamatan Pelayangan, Kota Jambi Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih
Jurnal Karya Abdi Masyarakat Vol. 3 No. 2 (2019): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.471 KB) | DOI: 10.22437/jkam.v3i2.8496

Abstract

The UMKM center of culture-based superior products of Jambi City is the center of Batik development and Sulaman Mas which is located in the area across Jambi City (Sekoja) which is spread until October 2018 in 2 subdistricts, namely Teluk Teluk and Pelayangan. With the number of business units as many as 75 UMKM. The purpose of this activity is to increase participants' knowledge about recording and presenting financial statements (Balance Sheet, Profit and Loss Statement), properly and correctly by using SIAPIK software. Grow and increase the trust of bank and non-bank financial institutions towards SMEs.Good financial management requires a form of copying by using an information system. An information system that can be used in making checks and advising on financial statements. The batik craftsmen who met in the Sanggar Batik Kajang Lako, none of which made the writing and preparation of financial statements using a representative information system. Compliance and compilation of financial statements are still made manually.
Perencanaan Dan Pengelolaan Keuangan Bumdes Desa Mendalo Darat, Kecamatan Jambi Luar Kota, Kabupaten Muaro Jambi Mukhzarudfa, Mukhzarudfa; Putra, Wirmie Eka; Afrizal, Afrizal; Susfayetti, Susfayetti; Yuliusman, Yuliusman
Jurnal Karya Abdi Masyarakat Vol. 4 No. 3 (2020): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.65 KB) | DOI: 10.22437/jkam.v4i3.11565

Abstract

Pembangunan dan perkembangan BumDes menunjukkan bahwa masalah perencanaan dan pengelolaan keuangan, disamping masalah-masalah produksi, pemasaran dan kepegawaian merupakan masalah senteral Bumdes dalam usaha mencapai tujuan Bumdes. Badan Usaha Milik Desa (BUMDes) di Kabupatn Muara Jambi telah mencapai 149 unit, berarti sudah 149 desa yang membentuk BumDes, dan jumlah BumDes yang aktif sudah berada di 50 desa. Desa Mendalo Darat, Kabupaten Muaro Jambi udah memiliki Bumdes sejak tahun 2015 yang diberinama BUMDes Mendalo Jaya. Kegiatan yang dilakukan oleh BumDes Mendalo Jaya dalam tahun 2020 ini adalah kegiatan dalam bentuk jasa, yang meliputi: jasa pembayaran rekening listrik, telepon/speedy, angsuran motor/mobil, TV, PDAM, BPJS dan ATK. Masih terbatasnya kegiatan BumDes, dikarenakan masih terbatasnya investor yang mau melakukan investasi dan sumberdaya yang profesional dalam mengelola BumDes. Dari berbagai kegiatan yang sudah dilakukan BUMDes belum membuat atau menyusun perencanaan ataupun penganggaran. Kegiatan masih bersifat insidentil. Hasil dari kegiatan pengabdian yang telah dilakukan, diharapkan bagi aparatur pengelola BUMDes khususnya, memilki pengetahuan yang lebih baik dalam menyusun perencanaan dan pengelolaan keuangan BumDes.Secara spesifik luaran dari kegiatan pengabdian ini adalah: (1) Meningkatnya pengetahuan aparat BUMDes dalam membuat, menysusn perencanaan dan pengelolaan keuangan, sehingga dapat meningkatkan kinerja BUMDes. (2) Aparat BUMDes dapat menyusun rencana penjualan, rencana produksi, rencana biaya, baik itu rencana biaya produksi, rencana biaya bahan baku, tenaga kerja dan lain. Perencana kas, perencanaan piutang. (3) Dapat disusun laporan keuangan BumDes yang sesuai dengan standar yang ditetapkan oleh pemerintah.
Pembinaan Ketahanan Pangan Santri Pesantren Al-Quran “Bina Insan” Di Masa Pandemi Covid-19 Melalui Budidaya Terpadu Ikan Dan Sayuran Melalui Metode Akuaponik Mukhzarudfa, Mukhzarudfa; Putra, Wirmie Eka; Setiawan, Dedy
Jurnal Karya Abdi Masyarakat Vol. 4 No. 3 (2020): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.816 KB) | DOI: 10.22437/jkam.v4i3.11570

Abstract

Saat ini dunia sedang di landa wabah penyakit yaitu Pendemi Covid-19, hampir semua negara di belahan dunia ini merasakan dampak dari wabah ini, tidak terkecuali di negara Indonesia. Dampak pendemi covid-19 ini memberikan efek yang luar biasa bagi setiap negara yang ada dan berkemungkinan dapat terjadinya bencana kelaparan di setiap negara akibat adanya isolasi mandiri dan pembatasan sosial berskala besar dengan tujuan untuk membatasi penyebaran wabah ini lebih luas lagi. Dalam mengahadapi dampak ini, banyak negara-negara yang ada di dunia membuat beberapa kebijakan-kebijakan baru, demi untuk dapat menyelamatkan masyarakatnya. Salah satunya negara Indonesia. Pemerintah Indonesia melalui Kementerian pertanian Republik Indonesia (RI) membuat kebijakan baru yaitu Agenda SOS/Emergency (agenda darurat) dalam bentuk menjaga ketahanan pangan dengan tujuan agar masyarakat di Indonesia dapat lepas dari bencana kelaparan akibat pandemic covid-19 ini. Berdasarkan survey dan Hasil studi pendahuluan, ditemukan ada beberapa permasalahan di sekolah mitra, yaitu: (1.) Masih banyak guru-guru yang ada di pesantren mitra ini, belum menegetahui kebijakan-kebijakan pemerintah dalam menghadapi wabah pendemic Covid-19 di masa New Normal. (2) Pesantren Mitra pada saat ini belum memiliki inovasi yang nyata untuk dapat menjaga ketersedian pangan bagi kebutuhan para santri-santri yang ada. Kegiatan pengabdian IPTEK yang akan diberikan adalah 1) Peningkatan pengetahuan Guru tentang Kebijakan pemerintah di masa New Normal, 2) Pelatihan dan pembuatan Inovasi Ketahanan pangan berupa Budidaya Terpadu Ikan dan Sayur mengunakan metode Akuaponik. Kegiatan pengabdian ini diberikan dalam bentuk pelatihan. Metode yang digunakan adalah: ceramah, tanya jawab, sharing ide, praktik/latihan mengenai cara mengimplementasikan dan memelihara inovasi ketahanan pangan tersebut. Lokasi kegiatan pengabdian diselenggarakan di Pesantren Bina Insan Bagan Pete Kec. Alam Barajo.
Co-Authors Abd Aziz, Marwa Abelia Fitri Rahman Achmad Hizazi Adi Surahmat Afrizal Afrizal Agung Pratama Ahmad Nur Budi Utama Alfala, Miftakul Khoir Amirul Afif Muhamat Anjarsari, Putri Salsa Apriani, Tari Apriyanti, Nur Ulyana Ariani, Lia Bela Santia Camelia Camelia Dedi Setiawan Dedy Setiawan Diana Safutri Dica Lady Silvera Dilla Dwi R.R Dini Zaskya Eko Prasetyo Emilia Fornia 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 Jenny Liana Jordhi Arfito Jullani Kelvin Setiawan Kurniawati, Rizki Kusumawati, Indah Laga, Anastasya Lestari, Rinda liana parahdila 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 Monisca Nema Muhammad Gowon Muhammad Ridwan Muhammad Ridwan Muhardi Achmad 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 Rahayu , Rahayu Rainiyati Rainiyati Ramadhanty, Della Ratih Kusumastuti Rega C Reni Yustien Reni Yustien Rezi Abdurrahman Rico Wijaya Z Riman Abimayu Rinda Lestari Riski Hernando Rita Friyani Robby Erviando Z Rusadi, Lia Atthahira Salman Jumaili Saraswati, Leli Sari, Dwi Rahmita Scheilla Aprilia Murnidayanti Sidratul Fadil Sisti Nurjanah Siswahyudianto Sri Handayani Sri Rahayu SRI RAHAYU Suridar Sanah SUSANTI, NOVRIANI 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 Yudi Yudi Yudi Yudi Yudi Yuliana Yuliusman - Yuyung Nur Jayanti Zesmi Kusmila Zulfanetti Zulfanetti, Zulfanetti Zulma, Gandy Wahyu Maulana