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All Journal AKUNTABILITAS EQUILIBRIUM Ikonomika : Jurnal Ekonomi dan Bisnis Islam Widya Cipta : Jurnal Sekretari dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Ilmu Manajemen dan Akuntansi Terapan PERSPEKTIF Jurnal Pengabdian Masyarakat Nusantara ALLURE JOURNAL Journal of Innovative and Creativity
Zulpahmi, Zulpahmi
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Growth Opportunities, dan Profitabilitas terhadap Konservatisme Akuntansi Syefa El-Haq, Zia Nurhaliza; Zulpahmi, Zulpahmi; Sumardi, Sumardi
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.19940

Abstract

Abstract. This study aims to determine the  influence of managerial ownership, institutional ownership, growth opportunities, and profitability of accounting conservatism. The research object used is a state-owned corporation listed in IDX in 2012-2018 which compiled 7 samples of companies with a period of 7 years, with the result that the data processed is 49 data. This research uses the method of explanation research. The tools used to determine the influence between variables is SPSS version 23 year 2019. The results indicate that institutional ownership and growth opportunities significantly influence on accounting conservatism, while managerial and profitability have no significant influence on accounting conservatism. Simultaneously all of the variables significantly influence on accounting conservatism. The independent variables of this study 48.2% can described the value of accounting conservatism, while 51.8% were described by other variables not included in this study. The function of institutional institutions which is monitoring of management’s tendency to do earning management is not well implemented and there is a probability of institutional institutions to participate in doing earning management.  Therefore, monitoring by other parties such as BPK, OJK, IDX, and MENKEU should be more emphasized. The corporation should be more aware of the growth opportunities aspect because the corporation will have a quality profit from the application of accounting conservatism and the corporation will more advanced than the investment proceeds. Keywords. Managerial Ownership; institutional ownership; Growth Opportunities; profitability; and accounting conservatism. Abstrak. Penelitian ini dimaksudkan untuk menguji dan menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, growth opportunities, dan profitabilitas terhadap konservatisme akuntansi. Objek penelitian yang digunakan adalah perusahaan BUMN yang terdaftar di BEI pada tahun 2012-2018 yang mencangkup 7 sampel perusahaan dengan runtut waktu 7 tahun, sehingga data yang diolah sebanyak 49 data. Penelitian ini menggunakan metode penelitian eksplanasi. Alat yang digunakan untuk mengetahui pengaruh antar variabel yaitu SPSS Versi 23 tahun 2019. Berdasarkan hasil pengolahan data kepemilikan institusional dan growth opportunities berpengaruh signifikan terhadap konservatisme akuntansi, sedangkan kepemilikan manajerial dan profitabilitas tidak berpengaruh signifikan terhadap konservatisme akuntansi. Secara simultan semua variabel berpengaruh terhadap konservatisme akuntansi. Variabel independen penelitian ini 48,2% dapat menjelaskan nilai konservatisme akuntansi, sedangkan 51,8% dijelaskan oleh variabel lain yang tidak dimasukkan di dalam penelitian ini. Fungsi lembaga institusional  sebagai pengawas pihak manajemen yang cenderung melakukan tindakan manajemen laba tidak diterapkan dengan baik dan ada probabilitas lembaga institusional ikut andil dalam manajemen laba perusahaan.  Oleh karena itu pengawasan oleh pihak lain seperti BPK, OJK, BEI, dan MENKEU harus lebih ditekankan. Perusahaan harus lebih memperhatikan aspek growth opportunities karena  perusahaan akan memiliki laba yang berkualitas dari penerapan konservatisme akuntansi dan perusahaan akan lebih maju dari hasil investasi. Kata kunci. Kepemilikan Manajerial; Kepemilikan Institusional; Growth Opportunities; Profitabilitas; dan Konservatisme Akuntansi 
PERAN MODAL SOSIAL DALAM PENGELOLAAN BADAN USAHA MILIK DESA MAJU BERSAMA DI DESA SEI JAWI-JAWI KECAMATAN SEI KEPAYANG BARAT KABUPATEN ASAHAN Zulpahmi, Zulpahmi; Badaruddin, Badaruddin; Humaizi, Humaizi
PERSPEKTIF Vol 9, No 2 (2020): PERSPEKTIF Juli
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v9i2.3346

Abstract

BUMDes Maju Bersama is a government program to help the economy of the people of Sei Jawi-jawi Village and achieve community welfare so that the Sei Jawi-jawi people get a decent living. This study aims to determine the role of social capital which is a driving force in the management of the Joint Forward BUMDes in Sei Jawi-jawi Village, Sei Kepayang Barat District, Asahan Regency. Social capital plays an important role in strengthening village communities. BUMDes can advance together with social capital. BUMDes Maju Bersama was established as an effort to increase the economic development of rural communities and create independence for the people in Sei Jawi-jawi Village. This research is a qualitative descriptive study. The location of the study was in Sei Jawi-jawi Village, Sei Kepayang Barat District, Asahan Regency. The object of this research is BUMDes Maju Bersama Sei Jawi-jawi Village. Data collection techniques using observation, interviews, and documentation. The results showed that the formation of BUMDes Maju Bersama was carried out in 3 (three) stages, namely the pre-village deliberations, village deliberations and post-village deliberations. So, this deliberation activity aims to determine what type of BUMDes will be formed in the hope that it will benefit the community. Social capital in the form of networks, norms and beliefs that play a role in the management of BUMDes Maju Bersama can be said to be not good enough even though BUMDes Maju Bersama is already operational and can contribute to the Village. This can be seen from the BUMDes Maju Bersama cooperation network that is still small, with collateral or collateral provided by BUMDes, the interest given by the management is too high, almost the same as the existing cooperatives and there is still public debt arrears. The informant's subjects from this study were the Village Head, Village Officials, BUMDes Maju Bersama Management, BUMDes Supervisor, parties who knew BUMDes and the Community who knew about BUMDes Maju Bersama.
Determinan Kesehatan Bank Terhadap Kesejahteraan Mudharib dan Kinerja Zakat Sumardi, Sumardi; Zulpahmi, Zulpahmi; Fikri, Muhammad Tamul
EQUILIBRIUM Vol 8, No 1 (2020): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v8i1.7299

Abstract

This study aims to determine whether there is an influence between the level of bank health on the welfare of mudarib and the performance of zakat in Islamic Banking in Indonesia. The object of this research is Sharia Commercial Bank in Indonesia which has been registered at Bank Indonesia / OJK for the period of 2012 - 2018. The research method used in this research is the explanation method with data analysis techniques using multiple linear regression analysis, classic assumption test, significance test and analysis of the coefficient of determination. The observed results indicate a significant influence between GCG on mudarib welfare and CAR value on the performance of zakat. While the NPF and ROA values showed no significant effect on the welfare of theribe and the performance of zakat. Then, that bank health as measured through Non-performing Finance, Good Corporate Governance, Capital Adequecy Ratio, Return on Assets  simultaneouslyaffects the welfare of charity and the performance of zakat of Islamic banking in Indonesia.
Analisis faktor under pricing saat initial public offering di bursa efek indonesia Apriliani, Atikah; Zulpahmi, Zulpahmi; Sumardi, Sumardi
FORUM EKONOMI Vol 23, No 1 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i1.7848

Abstract

Modal merupakan dana yang diinvestasikan pemilik untuk menjalankan tugasnya. Hal ini dilakukan agar dalam menjalankan operasional perusahaan menjadi optimal dan berkembang. Maka, diperlakukannya berbagai alternatif sumber pendanaan misalnya dengan melaksanakan Initial Public Offering (IPO). Fenomena yang sering terjadi pada saat IPO lebih rendah dibandingkan dengan harga saham di pasar sekunder. Underpricing menguntungkan untuk investor karena akan memperoleh initial return yang besar, sedangkan perusahaan menghindari Underpricing karena perusahaan tidak memperoleh dana maksimal. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi Underpricing pada saat IPO di Bursa Efek Indonesia (BEI) tahun 2013-2018. Metode analisis data yang digunakan yaitu analisis regresi linier berganda. Populasi yang digunakan pada penelitian kali ini merupakan emiten  yang melakukan IPO di BEI periode 2013-2018. Hasil penelitian menjelaskan bahwa secara parsial Leverage, Likuiditas, dan Reputasi Underwriter berpengaruh signifikan terhadap  variabel Underpricing, sedangkan Profitabilitas , Reputasi Auditor, dan Persentase Saham yang Ditawarkan tidak berpengaruh signifikan terhadap Underpricing. Secara simultan Profitabilitas, Leverage, Likuiditas, Reputasi Underwriter, Reputasi Auditor, dan Persentase Saham yang Ditawarkan berpengaruh secara signifikan terhadap Underpricing
Adoption of Fintech Services for Sharia Bank Users in Indonesia: An Extended TAM Approach Pahlevi, Reza; Zulpahmi, Zulpahmi; Al-Azizah, Ummu Salma; Hasibuan, Anni Aisyah
EQUILIBRIUM Vol 11, No 1 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i1.19641

Abstract

This study proposes a technology acceptance model (TAM) in combination with perceived risk, brand image, sharia compliance, and government support as factors that determine trust to analyze how users adopt fintech services. The research method uses a quantitative approach using non-probability sampling technique. A structured questionnaire was distributed to active customers of Islamic banks in Indonesia, and 357 respondents who met the standards participated. A structural equation model (SEM) was used in the data analysis to test the hypotheses regarding all latent variables and their relationships. The results of the study show that usefulness, ease of use, and brand image of fintech services significantly influence users' attitudes toward fintech adoption. However, trust, perceived risk, and government support do not significantly influence users' attitudes toward adopting fintech. Moreover, attitude and shariah compliance have a significant effect on users' intention to adopt fintech services. This study adds to the existing literature on fintech service adoption by providing a comprehensive overview of the determinants of user attitudes by combining the concepts of trust in fintech services with TAM.
Kualitas Laporan Keuangan Badan Siber dan Sandi Negara Ditinjau Dari Beberapa Aspek Pengaruh Yulistia, Farida; Zulpahmi, Zulpahmi; Sumardi, Sumardi
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 2 (2024): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i2.5782

Abstract

Kualitas laporan keuangan merupakan kegiatan penting dalam menjamin keberlangsungan dan akuntabilitas suatu instansi. Banyak aspek yang mempengaruhi kualitas laporan keuangan. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kompetensi pegawai, sistem pengendalian intern, pemanfaatan teknologi informasi, peran audit internal, dan pemahaman akuntansi terhadap kualitas laporan keuangan yang disusun oleh BSSN, baik secara parsial maupun secara simultan. Penelitian ini menggunakan data primer, dengan respondennya yaitu pegawai yang bekerja di Biro Perencanaan dan Keuangan serta Inspektorat yang berjumlah 72 responden. Metode pengambilan sampel dengan menggunakan metode sampel random. Metode analisis yang digunakan dalam penelitian ini yaitu regresi linear berganda, dengan menggunakan aplikasi IBM SPSS 26. Hasil penelitian menunjukkan bahwa secara parsial, sistem pengendalian intern, pemanfaatan teknologi informasi dan pemahaman akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Untuk kompetensi pegawai, berpengaruh positif namun tidak signifikan terhadap kualitas laporan keuangan dan peran audit internal tidak berpengaruh terhadap kualitas laporan keuangan. Sedangkan secara simultan, kompetensi pegawai, sistem pengendalian intern, pemanfaatan teknologi informasi, peran audit internal, dan pemahaman akuntansi berpengaruh terhadap kualitas laporan keuangan.
Pengukuran Kinerja Perusahaan Dengan Balanced Scorecard di PT Indofood CBP Sukses Makmur Tbk Fauzan, Aldi Wahyu; Zulpahmi, Zulpahmi; Sumardi, Sumardi
Widya Cipta: Jurnal Sekretari dan Manajemen Vol 7, No 1 (2023): March
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v7i1.14547

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja PT Indofood CBP Sukses Makmur Tbk yang diukur menggunakan empat perspektif balanced scorecard. Penelitian ini menggunakan metode deskriptif kuantitatif. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan periode 2018-2020. Teknik analisis yang digunakan pada perspektif keuangan dilihat dari (ROE,ROA,OI,EC,TATO), perspektif pelanggan dilihat dari penerimaan kas pelanggan, perspektif proses bisnis internal dilihat dari laba usaha, perspektif pembelajaran dan pertumbuhan dilihat dari laba bersih dan jumlah karyawan. Hasil penelitian pada prospek keuangan kurang baik jika dilihat secara keseluruhan periode 2018-2020 terjadi penurunan dengan total skor 6 sedangkan periode 2018-2019 memperoleh total skor 8, namun jika dilihat dari perspektif pelanggan,
Dampak Pandemi Terhadap Faktor Tingkat Kesulitan Zulpahmi, Zulpahmi; Sumardi, Sumardi; Setiawan, Edi; Hidayat, Fikri
Akuntabilitas Vol 16, No 1 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.38719

Abstract

Tujuan dari penelitian ini adalah untuk menentukan apakah bisnis non-keuangan menghadapi masalah arus kas sebagai akibat dari epidemi COVID-19. Purposive sampling adalah metode pilihan untuk penelitian ini. Penulis menggunakan model Altman Z-Score untuk mengevaluasi tekanan moneter. Variabel current ratio dan profitabilitas berpengaruh terhadap financial distress sebelum pandemi, sedangkan DER (Debt-to-Equity Ratio), Total Asset Turnover, Inflasi, dan Suku Bunga tidak berpengaruh. Sementara profitabilitas, inflasi, dan suku bunga semuanya berkontribusi positif terhadap kesulitan keuangan sebelum dan selama pandemi, DER memiliki dampak sebaliknya. Rasio lancar dan Total Asset Turnover juga ditemukan tidak berpengaruh terhadap financial distress selama pandemi. Temuan penelitian ini dapat digunakan sebagai referensi untuk membuat keputusan bisnis di masa depan, karena dapat menjelaskan penyebab kesulitan keuangan yang dialami oleh perusahaan non-keuangan selama wabah COVID-19  
Peningkatan Kompetensi Akuntansi Melalui Pelatihan Sertifikasi Akuntansi Zulpahmi, Zulpahmi; Sumardi, Sumardi; Widyanto, Bagas; Hamidah Sutilah, Wanda; Nuraini, Agustina; Aisyah Luthfiati, Nur; Hidayat, Fikri
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 3 No. 1 (2023): Februari-Juli 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v3i1.1001

Abstract

There are various problems that arise during the Covid-19 Pandemic. Especially the realm of education. At this time the situation began to gradually return to normal. As a result, adjustments to return to the time before the pandemic must be made as soon as possible. The PKM FEB UHAMKA team then attended with the aim of providing basic assistance and training to face Professional Certification which will be carried out by grade 11 students.
Fake News on Social Media A Threat to Social Conditions: Critical Discourse Study Kholid, Kholid; Zulpahmi, Zulpahmi; Zainul, Zainul
Allure Journal Vol 3, No 2 (2023): July 2023
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/allure.v3i2.15703

Abstract

The phenomenon of using language in cyberspace or social media is trending with various up-to-date applications with the aim of being more effective and efficient communicating. This research really needs to be done because there is rampant communication that is not wise through social media, in addition, no one has studied this phenomenon from a language perspective. This research focuses on fake news texts in the media social context with a focus on discourse, namely the impact of fake news texts on social conditions. The purpose of this study is to describe in depth the problem of the threat of spreading fake news texts on social media to social conditions. The aim is to find out and analyze threats in the form of the impact of spreading fake news on social media on social conditions. Methods and techniques of data collection by way of observation, documentation of the instrument with a questionnaire. Based on the results of an analysis of the data found related to the spread of fake news texts on social media, it has an impact on social conditions in terms of aspects; (a) Aspects of media literacy, less wise in using social media; (b) The economic aspect, the motivation to live instantly is reflected in unhealthy economic competition; (c) Health aspect, reflected by people with unhealthy lifestyles and obstacles to health stability nationally; (d) Political aspects, the occurrence of dishonest and unfair political implementation in the process of political contestation.
Co-Authors Aisyah Luthfiati, Nur Al Hakim, Naqib F Anggraeni, Ika Puspita Aprilia , Vika Apriliani, Atikah Badaruddin Badaruddin Edi Setiawan Fauzan, Aldi Wahyu Fikri, Muhammad Tamul Hamidah Sutilah, Wanda Hasibuan, Anni Aisyah Hidayat, Fikri Humaizi, Humaizi Kholid, Kholid Muhammad Akmal Nuraini, Agustina Putri Altantri, Syifa REZA PAHLEVI Sintia Sari, Resty Subaki, Ahmad Sumardi . Syefa El-Haq, Zia Nurhaliza Ummu Salma Al Azizah Widyanto, Bagas Yulistia, Farida Zainul, Zainul