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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Community Development Journal: Jurnal Pengabdian Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Journal Of Human And Education (JAHE) Formosa Journal of Multidisciplinary Research (FJMR) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Accounting and Finance Management (JAFM) Edunity: Kajian Ilmu Sosial dan Pendidikan Journal of Innovation in Management, Accounting and Business Jurnal Pengabdian Masyarakat Bhinneka Jurnal Bisnis Kompetitif Jambi Accounting Review (JAR) Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Ilmiah Dan Karya Mahasiswa Central Publisher International Journal of Multidisciplinary Approach Research and Science Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Siber Multi Disiplin International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Green Economics: International Journal of Islamic and Economic Education Jurnal Cakrawala Akuntansi
Gowon, Muhammad
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The Effect Of Audit Quality, Audit Opinion And Company Size On Audit Report Lag In Listed Mining Sector Companies On The Indonesia Stock Exchange Januar, Wahyu Wiguna; Gowon, Muhammad; Erwati, Misni
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.v15i2.46740

Abstract

The purpose of this study is to determine the effect of audit quality, audit opinion, and company size on audit report lag. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique used is purposive sampling, with selected companies that meet specific criteria related to audit data availability. The data analysis method applied in this study is multiple linear regression. The results of this study show that audit quality and company size have a significant effect on audit report lag, while audit opinion does not have a significant influence. These findings suggest that larger companies tend to have shorter audit report lags, possibly due to better audit preparedness, and that higher audit quality can facilitate a more efficient audit process. The implication of this study is that companies need to improve their internal control systems and audit readiness, especially those with smaller operational scales, to avoid delays in financial reporting. Regulators and auditors are encouraged to consider company characteristics and audit quality when designing audit planning and oversight procedures. Future research could expand the analysis by including variables such as auditor workload, financial distress, or the use of audit technology, and by applying the model across different industry sectors for comparative insights.
Determinants of Financial Report Quality (A Study on Banking Companies Listed on The Indonesia Stock Exchange in 2021–2023) M. Anggi Pujakusuma; Afrizal; Muhammad Gowon
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 4 No. 6 (2025): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v4i6.404

Abstract

Quality financial statements are critical as they form the basis of decision-making for investors, regulators, and other stakeholders. This study seeks to provide empirical evidence on how various factors including “Leverage, Profitability, Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Committee, Female Executives, and Competence” affect the quality of financial statements in banking companies listed on the IDX. The main focus of the study is to review the collective and individual impact of these variables. The secondary data source of this research is the annual report and performance summary of banking companies for the 2021-2023 period which are accessed through the IDX portal and the company's official website. Of the 47 eligible companies, this study took a sample of 27 banking companies through purposive sampling technique. The research hypothesis was then tested by applying multiple regression analysis. The results of this study reveal that Leverage, Institutional Ownership, Independent Board of Commissioners, and Audit Committee have a significant influence on the quality of financial statements. However, Profitability, Managerial Ownership, Female Executives, and Competence did not show a similar impact. Interestingly, when reviewed together, all these factors collectively affect financial statement quality. These findings underscore the important role of corporate governance in driving financial statement quality, while suggesting that some elements such as female executives and managerial ownership may not have a direct impact. Future research could explore additional variables or different sectors to deepen the understanding of financial reporting quality.
Pengaruh Likuiditas, Solvabilitas, Aktivitas, Jenis Perusahaan dan Pandemi COVID-19 terhadap Pertumbuhan Laba dengan Kebijakan Dividen sebagai Variabel Intervening Yuke Farhana, Disya; Hizazi, Achmad; Gowon, Muhammad
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3016

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas, solvabilitas, aktivitas, jenis perusahaan, dan pandemi COVID-19 terhadap pertumbuhan laba dengan kebijakan dividen sebagai variabel intervening. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Sampel penelitian diperoleh melalui metode purposive sampling, yang menghasilkan 14 perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia pada periode 2016-2023, dengan total 49 data observasi. Data dianalisis menggunakan metode analisis jalur (path analysis) dan uji Sobel untuk menguji efek mediasi. Hasil Penelitian ini menunjukkan bahwa secara langsung, pandemi COVID-19 berpengaruh terhadap kebijakan dividen, sedangkan variabel current ratio, debt to equity ratio, total asset turnover, dan jenis perusahaan, tidak berpengaruh terhadap kebijakan dividen. Selain itu, total asset turnover, pandemi COVID-19, kebijakan dividen berpengaruh terhadap pertumbuhan laba, sedangkan variabel current ratio, debt to equity ratio, dan jenis perusahaan, tidak berpengaruh terhadap pertumbuhan laba. Secara tidak langsung, tidak ditemukan pengaruh signifikan terhadap pertumbuhan laba melalui kebijakan dividen.
PEMBERDAYAAN EKONOMI LOKAL: OPTIMALISASI PENGELOLAAN KEUANGAN UMKM OLAK KEMANG UNTUK KESEJAHTERAAN MASYARAKAT Kusumastuti, Ratih; Erwati, Misni; Gowon, Muhammad; Sumarni, Sumarni; Yuliusman, Yuliusman
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.55882

Abstract

Program pengabdian kepada masyarakat dengan judul "Pemberdayaan Ekonomi Lokal: Optimalisasi Pengelolaan Keuangan UMKM di Kelurahan Olak Kemang untuk Kesejahteraan Masyarakat" dilaksanakan oleh tim dosen dari Fakultas Ekonomi dan Bisnis, Universitas Jambi. Kegiatan ini muncul sebagai respons terhadap tantangan signifikan yang dihadapi oleh Kelurahan Olak Kemang, yang memiliki potensi ekonomi besar namun belum dimanfaatkan secara optimal. Permasalahan utama yang dihadapi mencakup pengelolaan keuangan UMKM yang kurang efektif, kapasitas produksi yang terbatas, serta strategi pemasaran yang belum memadai.Tujuan dari program ini adalah untuk meningkatkan kesejahteraan masyarakat melalui pemberdayaan UMKM dengan fokus pada tiga aspek utama: peningkatan efisiensi produksi melalui penerapan teknologi modern dan pelatihan, pengoptimalan manajemen dan keuangan UMKM, serta pengembangan strategi pemasaran digital untuk memperluas akses pasar. Dengan pendekatan ini, diharapkan dapat tercipta pertumbuhan ekonomi lokal yang berkelanjutan dan model pengembangan ekonomi yang dapat direplikasi di daerah lain. Hasil pelaksanaan program pengabdian ini menunjukkan pencapaian yang signifikan dalam meningkatkan kapasitas dan kinerja UMKM di Kelurahan Olak Kemang. Peningkatan kapasitas produksi UMKM mencapai 25% melalui pelatihan dan penerapan teknologi modern. Sebanyak 90% UMKM mitra berhasil mengimplementasikan sistem manajemen keuangan yang lebih baik, sementara penjualan melalui pemasaran digital meningkat rata-rata 30%. Selain itu, program ini juga memberikan pengalaman langsung kepada mahasiswa dalam pengabdian masyarakat. Secara keseluruhan, program ini diharapkan menjadi titik balik dalam mengatasi tantangan ekonomi di Olak Kemang dan mempromosikan pertumbuhan ekonomi yang inklusif dan berkelanjutan, serta menciptakan model pengembangan ekonomi yang dapat direplikasi di daerah lain.
Co-Authors Achmad Hizazi Acong Setia Budi Afrizal Al Arif, Tubagus Zam Zam Ali, M. Khairun Najmi Amirul Mukminin Anggie Rizka S Ardiyanto, Redhy Ariani, Lia Audri, Claristha Virzha Az-zahra Osman, Rani Nur Boki Anggara Cahyani, Utami Fajar Dahliana, Kurnia Shindy Dewi Firdaus, Taufiq Akbar Dica Lady Silvera Disya Yuke Farhana Doli Candra Dony Efriza Effendi, Saiful Ella Masita Emilia Fornia Enggar Diah PA Enggar Diah Puspa Arum Ernitasari, Reny Erwati , Misni Evi Hidayakh Farhana, Disya Yuke Femi Nurul Atipah Fitriyani Br Manik Fortunasari, Fortunasari Haryadi Haryadi Hengky Orlanda Heriyani, Heriyani Hernando, Riski HIDAYAT, MARZUL Hikma Latifa Hizazi Ilham Wahyudi Ilham Wahyudi Imannisa, Maulida Januar, Wahyu Wiguna Jayawarsa, A.A. Ketut Junita, Melda Kasmardin, Kasmardin Lilin Naravita Livitri Sri Yunita Sari M. Anggi Pujakusuma Marya Ulfa Q Melli Ramadhia Rusfa Misni Erwati, Misni Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa najwa, Khoirun Nina Noviani Novita Sari Nurianti Sihombing Okta F, Wiranti Okta Haviya Pranatalindo S Primadi, Fergisa Rindang Putri Ayu, Ronika Putri, Sasvira Ismiradita Putri, Yumiza Aprilia Rahayu Rahayu Ramdhani, Suci Rani Nur Az-zahra Osman Ratih Kusumastuti Reli Handayani, Reli Reni Yustien Reni Yustien Rico Wijaya Z Ridho Prastio Riski Hernando Rita Friyani Rizki Ghina Izdihar Rusfa, Melli Ramadhia Sadli, Bobi Salman Jumaili Sam, Iskandar Simbolon, Elsa Riani Sitompul, Rodisna Marselin Sri Rahayu SRI RAHAYU Sri Wahyuni Sri Widiyati Sumardianti, Ade Tari Sumarni Sumarni Syahrani, Adinda Putri Tiara Utami Tri Karisma Ana Kurniati Tri Lestari Wahyu MZ, Gandy Wilda Rahmatika D Wiwik Tiswiyanti Yolanda Ramadani Yudi Yudi Yudi Yudi Yudi Yuke Farhana, Disya Yuliusman Yuliusman - Yuliusman Yuliusman Yuliusman Yuliusman Yusnaini Yusnaini Zai, Neliana Zalisman Rahmadan Zamzami Zulma, Gandy Wahyu Maulana