Article Per Year (5 Year)
p-Index From 2021 - 2026
8.127
P-Index
This Author published in this journals
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
Unknown Affiliation
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

Published : 89 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 89 Documents
Search

 5   6   7   8   9 
The Influence of Audit Findings and Follow-Up on Audit Result Recommendations on Audit Opinions on Regional Government Financial Reports with Regional Government Size as a Moderating Variable Novialdi, Novialdi; Mukhzarudfa, Mukhzarudfa; Wijaya, Rico
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5792

Abstract

This research purpose to examine the impact of audit findings and follow-up on audit opinions on local government financial statements, as well as to analyze the role of local government size as a moderating variable. The research subjects include local governments headed by Acting Regional Heads in 2023 in Indonesia. The method used is quantitative with a comparative causal approach, with a sample of 255 local governments selected using purposive sampling. Data were obtained from the audit reports of the Supreme Audit Agency and local government financial statements. Logistic regression analysis shows that follow-up on audit recommendations has a partial positive effect on audit opinions, while audit findings and follow-up on recommendations together influence audit opinions. Furthermore, the size of the local government strengthens the relationship between audit findings and follow-up on recommendations on audit opinions, indicating that the capacity and operational scale of local governments have an impact on the effectiveness of improvements and auditors' assessments of public financial management.
Systematic Literature Review: The Role of Audit Quality in Detecting Fraud Liana, Jenny; Friyani, Rita; Mukhzarudfa, Mukhzarudfa
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3865

Abstract

This research aims to examine articles related to the role of audit quality in detecting fraud. This study uses the blibliometrics-based Systematic Literature Review (SLR) method to identify, evaluate, and synthesize relevant empirical research results from Scopus' reputable database. The literature search was carried out with a combination of the keywords fraud detection and quality audit. Of the 110 articles identified, as many as 34 articles met the inclusion criteria after going through the selection process using the PRISMA protocol. The results of this study show that fraud detection is a multidimensional phenomenon influenced by a combination of individual auditor factors (competence, professionalism, skepticism), quality of internal governance and control, and the use of technologies such as CAATs, big data analytics, and artificial intelligence. Audit quality has proven to be an important catalyst that strengthens the effectiveness of fraud detection, although traditional proxies such as KAP size and tenure audits do not always consistently explain fraud detection capabilities. Overall, these findings confirm that synergies between audit quality, governance mechanisms, and intelligent automation are needed to improve the effectiveness of fraud prevention and detection.
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, Mukhzarudfa; Setiawan, Dedi
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business 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.
The Relationship Between Corporate Social Responsibility, Capital Structure, And Profitability On Firm Value Nurfani Amelia Putri; Mukhzarudfa Mukhzarudfa; Aulia Beatrice Brilliant
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 | DOI: 10.31004/joecy.v5i3.5136

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.
The Relationship Between Liquidity, Leverage, Cash Flow, and Profitability On Financial Distress Melfa Asi Gres Br Silalahi; Mukhzarudfa Mukhzarudfa; Dica Lady Silvera
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 | DOI: 10.31004/joecy.v5i3.5324

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 Effect of Accounting Understanding and Financial Literacy on Student Financial Management with Lifestyle as a Mediating Variable Okta Sulviana; Mukhzarudfa; Eko Prasetyo
Greenation International Journal of Economics and Accounting Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i3.524

Abstract

This study aims to analyze the influence of accounting understanding and financial literacy on student financial management, with lifestyle as a mediating variable. The subjects were active students of the Accounting Study Program, Faculty of Economics and Business, University of Jambi, graduating in the 2018–2021 intake, with 78 respondents. The research method used was quantitative, with data collection through questionnaires. Data analysis was performed using Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results showed that accounting understanding had a positive and significant effect on student financial management. Financial literacy also had a positive and significant effect on student financial management. Furthermore, lifestyle was shown to mediate the effect of financial literacy on student financial management, but not the effect of accounting understanding on student financial management.
The Influence of Fintech Payment, Financial Literacy, and Social Environment on Financial Management in College Students Nurul Tsalatsa Azizah; Mukhzarudfa; Muhammad Gowon
Greenation International Journal of Economics and Accounting Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i3.525

Abstract

This study aims to determine the influence of Fintech Payment, Financial Literacy and Social Environment on Financial Management in Students. The questionnaire was distributed to accounting students of the 2021-2024 batch of the University of Jambi with a total of 256 valid and processable questionnaires. Data processing is carried out using SPSS Version 27. The results of the study indicate that first, Fintech Payment does not have a partial effect on Financial Management. Second, Financial Literacy has a significant partial effect on Financial Management. Third, the Social Environment has a significant partial effect on Financial Management. Fourth, Fintech Payment, Financial Literacy and Social Environment have a simultaneous effect on Financial Management
The Effect of Leverage, Liquidity, Capital Structure, Company Size, and Sales Growth on Financial Performance (A Study of Basic Materials Companies Listed on the Indonesia Stock Exchange for the Period 2020-2024) Dini Zaskya; Mukhzarudfa; Muhammad Ridwan
Greenation International Journal of Economics and Accounting Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i3.572

Abstract

The purpose of this study is to examine and analyze the effect of leverage, liquidity, capital structure, company size, and sales growth on financial performance. The population used is basic materials companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Sampling was conducted using purposive sampling based on predetermined criteria. The method used was quantitative, using secondary data in the form of companies' annual financial reports. The sample in this study consisted of 59 companies, and the observation period was from 2020 to 2024. The findings of this study indicate that leverage, liquidity, and capital structure have a negative effect on financial performance. Meanwhile, company size and sales growth have a positive effect on financial performance.
The Influence of Profitability, Liquidity, and Solvency on Stock Prices in Transportation and Logistics Sector Companies Listed on The Indonesia Stock Exchange Period 2020-2024 Abelia Fitri Rahman; Mukhzarudfa; Dica Lady Silvera
Greenation International Journal of Economics and Accounting Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i4.709

Abstract

This study examines the influence of profitability, liquidity, and solvency ratios on stock prices of transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The research employs a quantitative approach using secondary data obtained from annual financial statements. Data analysis is conducted through multiple linear regression, supported by classical assumption tests, simultaneous testing (F-test), and partial testing (t-test). The sample consists of 18 companies selected through purposive sampling, resulting in 90 observations over five years. The results indicate that simultaneously, Return On Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) have a significant effect on stock prices. However, partially, only Current Ratio shows a significant influence on stock prices, while Return On Assets and Debt to Equity Ratio do not demonstrate significant effects. These findings suggest that corporate liquidity is a primary factor considered by investors in evaluating stock prices within the transportation and logistics sector during the study period. The study contributes to signaling theory by demonstrating that liquidity signals are more relevant to investors than profitability and leverage signals in this specific sector and timeframe.
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