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All Journal Jurnal Media Wahana Ekonomika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Masyarakat Bumi Raflesia Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business Letters Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal of Management, Economic, and Accounting Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Economic Edu Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Journal of Sharia Economics, Banking and Accounting International Journal Business, Management and Innovation Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Sumarlan, Ahmad
Universitas Muhammadiyah Bengkulu
Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Desi Fitria; Diva Sintia; Ahmad Sumarlan
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of Sustainability Report and Good Corporate Governance (GCG) disclosure on financial performance in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Financial performance is proxied by Return on Assets (ROA), while Sustainability Report is measured based on the disclosure index and Good Corporate Governance is proxied through the audit committee. This study uses a quantitative method with secondary data in the form of financial reports and corporate sustainability reports. The sampling technique uses a purposive sampling method with a total sample of 17 SOEs over five years of observation, resulting in 85 observations. Data analysis was performed using multiple linear regression with the help of IBM SPSS 27 software. The results of the study indicate that partially Sustainability Report and Good Corporate Governance do not have a significant effect on financial performance. Simultaneously, the two independent variables also do not have a significant effect on the financial performance of SOEs. The coefficient of determination indicates that Sustainability Reports and Good Corporate Governance only explain 2.3% of financial performance, with the remainder influenced by variables outside the research model. This finding indicates that sustainability disclosure and corporate governance implementation have not been fully determinants in improving the financial performance of state-owned enterprises (SOEs) during the study period. Keywords: Sustainability Report, Good Corporate Governance, Financial Performance, ROA, SOEs
PENGARUH LEVERAGE, STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS Setiorini, Hesti; Anggraini, Amelia Nur; Sumarlan, Ahmad; Yuniarti, Rina
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of leverage, capital structure, and company growth on financial distress in basic materials companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with secondary data in the form of annual financial reports for the period 2021–2023 obtained from the Indonesia Stock Exchange. The research sample was determined using a purposive sampling technique, resulting in 135 observational data. Data analysis was performed using multiple linear regression accompanied by classical assumption tests, partial tests (t-tests), simultaneous tests (F-tests), and coefficient of determination tests. The results show that leverage has a positive and significant effect on financial distress, while capital structure and company growth have no significant effect on financial distress. Simultaneously, leverage, capital structure, and company growth have a significant effect on financial distress. The conclusion of this study indicates that the higher the level of company leverage, the greater the risk of financial distress, while capital structure and company growth are not able to explain the condition of financial distress individually in basic materials companies. Keywords: Leverage, Capital Structure, Corporate Growth, Financial Distress, Basic Materials
Tata Kelola Adminitrasi Desa Tepi Laut Kecamatan Air Napal Kabupaten Bengkulu Utara Onsardi, Onsardi; Sumarlan, Ahmad; Finthariasari, Meilaty
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 2 No. 1 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Permasalahan yang dihadapi oleh perangkat desa, Desa Tepi Laut Kecamatan Air Napal Kabupaten Bengkulu Utara dalam pengelolaan administrasi desa adalah   bahwa sumber daya manusia masih berpendidikan relatif rendah, penguasan tehnologi yang masih kurang khususnya penguasaan penggunaan komputer, perangkat desa masih kurang mendapat pelatihan. Tujuan yang ingin dicapai adalah memberikan pengetahuan yang memadai mengenai administrasi desa, memberikan pelatihan berbasis komputer tentang administrasi desa.  Metode pelaksanaan kegiatan yang digunakan adalah dalam bentuk pelatihan kepada seluruh perangkat desa yang berhubungan langsung dengan pengelolaan administrasi desa. Metode pelatihan tersebut di atas  diimplementasikan dalam tiga tahapan yaitu (1) sosialisasi, (2) peningkatan kompetensi dan peningkatan skill, (3) monitoring dan evaluasi. Hasil pelatihan ini adalah (1) peningakatan penguasaan dan kemampuan perangkat desa dalam pengelolaan administrasi desa, (2) peningkatan ketrampilan perangkat desa dalam penggunaan teknologi komputer dalam pengelolaan administrasi desa.Keywords : Pelatihan, Administrasi Desa
SOSIALISASI PAJAK PADA KOPERASI SYARIAH KENCANA KETAHUN BERKAH SEJAHTERA (KKBS) DI KABUPATEN BENGKULU UTARA Partama Putra, Yudi; Yuniarti, Rina; Sumarlan, Ahmad; Mukadar, Amir
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 2 (2023): Agustus : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Kegiatan Program Kemitraan Universitas ini bertujuan untuk meningkatkan pengetahuan pajak melalui edukasi pajak ke Koperasi Syariah Kencana Ketahun Berkah Sejahtera (KKBS) di Kabupaten Bengkulu Utara sehingga akan meningkatkan kepatuhan wajib pajak. Edukasi pajak merupakan pemahaman yang diberikan kepada KKBS yang meliputi pembukuan yang benar dan self assessment pajak. Kegiatan ini penting karena mengingat ekonomi di Indonesia tumbuh pesat melalui sektor KKBS dan penyerapan tenaga kerja. Namun, dalam sektor perpajakan, KKBS belum mencerminkan kontribusi yang dominan sebagaimana pengaruhnya terhadap perekonomian dan penyerapan tenaga kerja. Mitra pengabdian ini adalah KKBS di Kabupaten Bengkulu Utara yang ber-NPWP dan memiliki kewajiban lapor pajak. Kegiatan pengabdian ini merupakan implikasi dari hasil penelitian yang dilakukan tentang faktor-faktor yang berpengaruh terhadap kepatuhan wajib pajak. Luaran yang diharapkan dari kegiatan pengabdian ini adalah pemahaman tentang pajak bagi KKBS dan permasalahan yang dihadapi KKBS tentang pajak dapat terselesaikan sehingga meningkatkan kepatuhan wajib pajak. Metode yang digunakan untuk mencapai luaran tersebut berupa penyuluhan, pelatihan, praktik dan pendampingan secara terstruktur.  Harapan jangka panjang dari kegiatan ini, menciptakan ekosistem perpajakan yang ramah bagi koperasi khususnya di Kabupaten Bengkulu Utara. Pemahaman pajak yang baik bagi KKBS akan meningkatkan kepatuhan wajib pajak sehingga harapan pemerintah Indonesia untuk mendorong tingkat kontribusi KKBS terhadap pajak dapat tercapai. Kata Kunci: Sosialisasi, Pelatihan, Pengetahuan
An Analysis Of Financial Statements Based On Isak 35 At Al-Ikhlas Foundation, Bengkulu City Yeliana Agus Sumarti; Ahmad Sumarlan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1263

Abstract

Non-profit organizations in carrying out their programs use resources that come from the community, so from the accountability point of view, their financial reports must be open and accountable to the public. The purpose of this study is to analyze the application of ISAK No.35 to the Al-ikhlas foundation in Bengkulu City.This research technique is a qualitative type. Data collection techniques used are interviews and documentation. The method of data analysis was carried out in three stages, namely, data reduction, data presentation and drawing conclusions.The results of this study explain that the Al-Ikhlas Foundation, Bengkulu City. Overall, the presentation of the financial statements of the Al-Ikhlas Foundation is in accordance with the Interpretation of Financial Accounting Standards No. 35 concerning Presentation of Financial Statements of Non-Profit Oriented Entities. However, some items have not followed the rules in the interpretation of financial accounting standards (ISAK) 35.
The Effect Of Accounting Knowledge And Business Scale On The Preparation Of SAK EMKM Financial Statements (Empirical Study of MSMEs in Kota Manna District of South Bengkulu Regency) Andri Adriansyah; Ahmad Sumarlan; Nensi Yuniarti. Zs; Dinal Eka Pertiwi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1264

Abstract

One of efforts to improve the performance and sustainability of MSMEs is to improve the understanding of MSME owners on an understanding of accounting. It can assist MSME actors in properly recording, so that business profits can be correctly identified and their management and accountability can be properly accounted. The purpose of this study is to obtain evidence about the effect of accounting knowledge and bussines scale on the preparation of SAK EMKM financial statements for MSMEs in kota Manna district of South Bengkulu Regency. This research technique was quantitative descriptive type. The data was collected by using the observation, questionnaires and documentation. The methods of data analysis used were the descriptive data analysis and multiple regression analysis with α 0.05. The results of this study indicate that partially the accounting knowledge has a positive and significant effect on the preparation of SAK EMKM financial statements, while the business scale does not have a significant effect on the preparation of SAK EMKM financial statements. There is simultaneously the effect of the accounting knowledge and the business scale on the preparation of SAK EMKM financial reports. Keywords: Knowledge of Accounting, Business Scale, SAK EMKM, Financial Statements
Anlysis of Sales And Cash Receipt Accounting Information Systems In Efforts To Improve Internal Control (Case Study CV. Andalan Prima) Hiltia Feni Fitria; Ahmad Sumarlan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1464

Abstract

This research aims to find out how to apply sales accounting information system analysis and cash receipts in an effort to improve internal control at CV. Prima Mainstay. This sales and cash receipts accounting information system plays a very important role in internal control, if there is no internal system then you cannot monitor the running of a company This research was conducted at CV. Andalan Prima is a distributor that sells various kinds of plastic. This research uses a descriptive qualitative. The data collection techniques in this research are observation, interviews and documentation. Meanwhile, the data analysis technique in this research uses comparative descriptive analysis by describing or illustrating the actual state of the research object. Based on research conducted regarding the sales accounting system at CV. Andalan Prima Bengkulu found that CV. Andalan Prima in its sales activities implements a cash sales system and a credit sales system. Meanwhile, the accounting information system run by the company uses two systems, namely a manual accounting system and a computerized accounting system. The accounting function is separate from the billing function and the cash receipts function.
The Effect of Company Size and Leverage on Tax Avoidance (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period) Sahputra, Ago; Hernadianto, Hernadianto; Sumarlan, Ahmad; Khairiyah, Diah
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1244

Abstract

Tax avoidance or commonly called tax avoidance is an effort to avoid tax legally that does not violate tax regulations by taxpayers by trying to reduce the amount of tax by looking for regulatory weaknesses (loopholes). The formulation of the problem in this study is whether company size and leverage affect tax avoidance. This study aims to see the effect of firm size and leverage on tax avoidance.Quantitative research method, The object of this research is a manufacturing company listed on the Indonesian stock exchange during the 2017-2019 period, with a purposive sampling method. The number of observations in this study amounted to 144 observations. By using multiple regression analysis technique, it can be concluded that firm size has a positive effect on tax avoidance with a sig value of 0.000 <0.05 and a t-count value of 3.941. Leverage has a positive effect on Tax Avoidance with a sig value of 0.012 <0.05 and a t-count value of 2.577. Company Size and Leverage have an effect on Tax Avoidance with a sig value of 0.000 <0.05 and an F value of 11,377.
PENGARUH ESG (ENVIRONMENTAL SOCIAL GOVERNANCE), PERTUMBUHAN ASSET, DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022 Widia Yuliana; Ahmad Sumarlan; Hernadianto Hernadianto; Nensi Yuniarti Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

  This study aims to analyze the influence of ESG (Environmental Social Governance), asset growth, and company life cycle on cash holdings in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The research method used is a quantitative method using secondary data obtained from annual reports and sustainability reports of manufacturing companies listed on the IDX. The study population consisted of 209 companies, with a research sample of 48 observations selected using a purposive sampling technique. Data analysis was performed using multiple linear regression with the help of the SPSS program. The results showed that ESG had a negative and significant effect on cash holdings with a significance value of 0.007 and a regression coefficient of -0.203, asset growth had a negative and significant effect on cash holdings with a significance value of 0.001 and a regression coefficient of -0.119, and company life cycle had a negative and significant effect on cash holdings with a significance value of 0.004 and a regression coefficient of -0.098. Simultaneously, ESG, asset growth, and the company's life cycle significantly influence cash holdings, with a significance value of 0.000 and an Adjusted R Square of 0.322. The conclusion of this study indicates that increased ESG disclosure, asset growth, and the development of the company's life cycle tend to reduce the level of cash holdings in manufacturing companies due to the increasing need for funds for operational activities, investments, and corporate responsibilities. These three variables are able to explain 32.2% of the variation in cash holdings, while the remainder is influenced by other factors outside the study. Keywords: ESG (Environmental Social Governance), Asset Growth, Company Life Cycle, Cash Holding, Manufacturing Companies
PENGARUH FINANCIAL DISTRESS, AUDIT STENURE, DAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Fuji Lestari; Hernadianto Hernadianto; Ahmad Sumarlan; Nensi Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This research aims to determine the effect of Financial Distress, Audit Tenure, and Independent Commissioners on the Integrity of Financial Reports with Audit Quality as a Moderating Variable in LQ 45 companies listed on the IDX (2020-2023). The population in this study consisted of 45 companies. The sampling technique selected based on certain criteria using purposive sampling was 25 samples. This research is a quantitative study with secondary data. The method used is a quantitative method processed with the SPSS 30 application. The techniques and data analysis used are descriptive statistics, classical assumption tests, multiple regression analysis and moderation regression analysis. The results of this study indicate that the financial distress variable affects the integrity of financial reports, audit tenure and independent commissioners do not affect the integrity of financial reports. Furthermore, audit quality moderation is unable to moderate the relationship between financial distress, audit tenure and independent commissioners on the integrity of financial reports. Keywords: Financial Distress, Audit Tenure, Independent Commissioner, Financial Report Integrity and Audit Quality
Co-Authors Abella, Putri Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ahmad unaidi Ainun Nisak, Nuril Amdanir, Rama Andra Andra Andri Adriansyah Anggrain, Fitria Anggraini, Amelia Nur Anindia, Dwina ANISA KURNIAWATI Arianto, Tezar Arya Pasah, Muhammad Reka Ayudho Selviani Budi Astuti Budi Astuti Desi Fitria Desi Puji Asih Diah Khairiyah Dinal Eka Pertiwi Diva Sintia Dwi Cahyani Dwi Okta Nurkhofifah Dwi Rahma Eti Arini Fachruzzaman, Fachruzzaman Febby Fitri Rahma Sari Finthariasari, Meilaty Fraternesi Fraternesi Fuji Lestari Hafizh misbach yezet Hernadianto, Hernadianto Hesti Setiorini Hiltia Feni Fitria Ilhamsyah Putra Kamaluddin Kamaluddin Khairiyah, Diah Khatimah, Khusnul Lina, Anisa Angel Lulu Saputri M. Agung Marini Marliza Ade Fitri Meilaty Finthariasari Melisa Ade Kartika Mirra Sriwahyuni Mukadar, Amir Nabila Farah Fauziah Nensi Yuniarti Nensi Yuniarti. Zs Niken Dayu Prasasti Nirwana, Sheli Novianti, Reka Nurhasanah Nurul Azizah Ananda Oktaliza, Mezi Onsardi, Onsardi Partama Putra, Yudi Pedi Riswandi Pedi Riswandi, Pedi Perdana, Anggi Permata, Adlina Yoba Rahayu Puji Astuti Ramadansah, Jepri RANI Rani Febri Astuti Ranidiah, Furqonti Rean Ifanto Pratama Retno Triono Rina Yuniarti, Rina Ririn Harini Robinson robinson Sahputra, Ago Septina Lisdayanti Setiadi, Yulius Wahyu Setiawati, Sindi Setiorini, Hesti Shafira Azzahra Ramadhani Sipen Royen Sismanto, Adi Subandrio Subandrio Sulastri Asmita Wati Sumarti, Yeliana Agus Susilawati Susilawati Ummul Khair Wendhy Iriyani Atmaja Widia Yuliana Yeliana Agus Sumarti Yudi Partama Putra Yulia Suci Anugra Yulian Fauzi Yuliana Yuliana Yusmaniarti