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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 JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Sumarlan, Ahmad
Universitas Muhammadiyah Bengkulu
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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.
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
ANALISIS PENGARUH CAR DAN BOPO TERHADAP ROA DENGAN NIM SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) DAN OTORITAS JASA KEUANGAN (OJK) PERIODE 2018 – 2022 Ahmad Sumarlan; Dwi Cahyani; Hesti Setiorini
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 Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) on Return on Assets (ROA) with Net Interest Margin (NIM) as a mediating variable in Islamic banking companies listed on the Indonesia Stock Exchange (IDX) and the Financial Services Authority (OJK) for the 2018–2022 period. The research method used is a quantitative method with secondary data obtained from the annual financial reports of Islamic banks, with a purposive sampling technique to obtain 11 Islamic banks as research samples. Data analysis was carried out using Partial Least Squares (PLS) with the help of the SmartPLS application. The results of the study indicate that CAR has a positive and significant effect on ROA, BOPO has a negative but not significant effect on ROA, CAR has a positive and significant effect on NIM, BOPO has a negative and significant effect on NIM, and NIM has a positive and significant effect on ROA. In addition, NIM is proven to be able to significantly mediate the effect of CAR and BOPO on ROA. The conclusion of this study is that capital adequacy and operational efficiency of Islamic banks play a significant role in increasing profitability, both directly and indirectly through increased Net Interest Margin. Keywords: CAR, BOPO, NIM, ROA, Islamic Banking
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 Hesti Setiorini; Amelia Nur Anggraini; Ahmad Sumarlan; Rina Yuniarti
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
ANALISIS PENENTUAN BIAYA PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL PADA UMKM SEMPOL AYAM MBAK TYAH DI KOTA BENGKULU Windi Ani; Mirra Sri Wahyuni; Furqonti Ranidiah; Ahmad Sumarlan
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 determination of production costs as a basis for determining selling prices at Mbak Tyah's Chicken Sempol MSME in Bengkulu City. The research method used is a qualitative method with data collection techniques through observation, interviews, and documentation of the business owner. Data analysis is carried out through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that the total production cost of Mbak Tyah's Chicken Sempol MSME per month is Rp217,390,000 consisting of raw material costs of Rp109,800,000, direct labor costs of Rp37,800,000, factory overhead costs of Rp64,590,000, and owner's salary of Rp5,200,000. With a production volume of 270,000 skewers per month, the cost of goods sold is Rp805 per skewer. The selling price set at Rp1,000 per skewer results in a profit of Rp195 per skewer or a total profit of Rp52,650,000 per month. The conclusion of this study indicates that the selling price set by the Mbak Tyah Chicken Sempol MSME is sufficient to cover all production costs and provide adequate profits. However, the production cost recording system still needs improvement to make cost calculations and business decision-making more accurate and effective. Keywords : Production Cost, Selling Price, Cost of Goods Sold, Profitability
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) Ago Sahputra; Hernadianto Hernadianto; Ahmad Sumarlan; Diah Khairiyah
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.
Desain Sistem Pengendalian Manajemen yang Efektif dalam Menjawab Tantangan Lingkungan Bisnis yang Dinamis Yuliana Yuliana; Dwina Anindia; Adlina Yoba Permata; Reka Novianti; Ahmad Sumarlan
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.255

Abstract

Lingkungan bisnis modern ditandai dengan ketidakpastian yang tinggi, perubahan teknologi yang cepat, serta tuntutan pasar yang terus berkembang. Kondisi ini menuntut organisasi untuk memiliki sistem pengendalian manajemen yang tidak hanya responsif, tetapi juga adaptif terhadap perubahan dan terintegrasi dengan strategi serta nilai-nilai internal perusahaan. Penelitian ini bertujuan untuk mengkaji elemen-elemen kunci dalam desain sistem pengendalian manajemen yang efektif melalui pendekatan kajian literatur sistematis (Systematic Literature Review). Sebanyak 35 artikel ilmiah yang diterbitkan antara tahun 2019 hingga 2024 dianalisis secara tematik guna mengidentifikasi tren, pendekatan metodologis, serta rekomendasi konseptual dan praktis yang relevan dengan topik ini. Hasil kajian menunjukkan bahwa sistem pengendalian manajemen yang efektif harus mencakup tiga dimensi utama, yaitu fleksibilitas struktural, pemanfaatan teknologi digital, dan keselarasan dengan tujuan strategis organisasi. Selain itu, kombinasi antara kontrol formal dan informal terbukti mampu meningkatkan akuntabilitas, efisiensi proses, serta daya tahan organisasi terhadap gangguan eksternal. Penerapan teknologi informasi seperti ERP dan dashboard digital juga terbukti mendukung monitoring dan pengambilan keputusan yang lebih cepat dan akurat. Temuan ini memperlihatkan bahwa pendekatan yang bersifat integratif dan berorientasi pada keberlanjutan sangat diperlukan dalam membangun sistem pengendalian yang modern. Penelitian ini memberikan kontribusi teoretis dengan menyajikan kerangka konseptual yang relevan, serta kontribusi praktis bagi organisasi yang ingin menyesuaikan sistem pengendaliannya dengan tantangan era digital dan globalisasi. Kajian ini diharapkan menjadi acuan dalam pengembangan sistem pengendalian manajemen yang lebih adaptif dan berdaya saing tinggi.
Tata Kelola Adminitrasi Desa Tepi Laut Kecamatan Air Napal Kabupaten Bengkulu Utara Onsardi Onsardi; Ahmad Sumarlan; Meilaty Finthariasari
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
Co-Authors Abella, Putri Adlina Yoba Permata Ago Sahputra Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ahmad unaidi Ainun Nisak, Nuril Amdanir, Rama Amelia Nur Anggraini Andra Andra Andri Adriansyah Anggrain, Fitria ANISA KURNIAWATI Arianto, Tezar Arya Pasah, Muhammad Reka Ayudho Selviani Budi Astuti Budi Astuti Desi Puji Asih Diah Khairiyah Dinal Eka Pertiwi Diva Sintia Dwi Cahyani Dwi Okta Nurkhofifah Dwi Rahma Dwina Anindia Eti Arini Fachruzzaman, Fachruzzaman Febby Fitri Rahma Sari Finthariasari, Meilaty Fraternesi Fraternesi Fuji Lestari Hafizh misbach yezet Hernadianto, Hernadianto Hiltia Feni Fitria Ilhamsyah Putra Kamaluddin Kamaluddin Khatimah, Khusnul Lina, Anisa Angel Lulu Saputri M. Agung Marini Marliza Ade Fitri Meilaty Finthariasari Meilaty Finthariasari Melisa Ade Kartika Mirra Sriwahyuni Mukadar, Amir Nabila Farah Fauziah Nensi Yuniarti Nensi Yuniarti. Zs Niken Dayu Prasasti Nirwana, Sheli Nurhasanah Nurul Azizah Ananda Oktaliza, Mezi Onsardi, Onsardi Pedi Riswandi Pedi Riswandi, Pedi Perdana, Anggi Rahayu Puji Astuti Ramadansah, Jepri RANI Rani Febri Astuti Ranidiah, Furqonti Rean Ifanto Pratama Reka Novianti Retno Triono Rina Yuniarti, Rina Ririn Harini Robinson robinson Selvi Marni Putri 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 Windi Ani Yeliana Agus Sumarti Yudi Partama Putra Yulia Suci Anugra Yulian Fauzi Yuliana Yuliana Yusmaniarti