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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) FINANCIAL : JURNAL AKUNTANSI Akbis: Media Riset Akuntansi dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) TPeT
Hijriah, Amanah
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Pengaruh Fee Audit dan Audit Tenure Terhadap Kualitas Audit pada Perusahaan Sub Sektor Basic Materials Yang Terdaftar di BEI 2020-2023 Pertiwi, Dewi Asih; Hijriah, Amanah; Espa, Vitriyan
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1489

Abstract

This research examines how the audit quality of companies in the basic materials sub sector, listed on the Indonesia Stock Exchange from 2020 to 2023, is affected by audit fees and audit tenure. This study uses a quantitative approach by involving a sample of 12 companies so that the total research data is 48. In addition, secondary data is used in this study, namely financial statements and annual reports. In this study, the analytical approach used is multiple linear regression. The results showed that audit fees have a significant positive effect on audit quality. Meanwhile, audit tenure has no effect on audit quality
Analisis Kinerja Finansial Pemerintah Kabupaten Sekadau Periode 2019-2022 Andrianus, Andrianus; Hijriah, Amanah; Astarani, Juanda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2322

Abstract

The purpose of this study was to measure and assess the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period based on regional revenue realization data. Analysis of the financial performance of the Sekadau Regency Regional Government is measured by financial ratios. The financial performance of the Sekadau district local government can be measured by financial ratios, namely the degree of decentralization, the regional financial dependency ratio and the regional independence ratio. Qualitative research is the type of this research. Sekadau Regency Regional Revenue Realization data for the 2019-2022 period is the secondary data used in this study. The data was obtained using documentation techniques.  The results showed that the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period was measured based on the value of the degree of decentralization in the very bad category, the ratio of regional financial dependency in the very high category and the ratio of regional independence illustrating an instructive relationship pattern.  
Penyusunan Laporan Keuangan Bumdes Sui Kupah Rafa, Wukuf Dilvan; Hijriah, Amanah; Aswat, Ibnu; Fahmi, Muhammad; Kurniawan, Rudy
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 2 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 2, Nopember 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i2.3220

Abstract

Pelaksanaan kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan wawasan mendalam kepada masyarakat dan pelaku UMKM Desa Sungai Kupah melalui kegiatan pelatihan penyusunan laporan keuangan untuk kebutuhan ekspansi usaha dan perpajakan. Kegiatan ini diikuti sebanyak 40 peserta yang terdiri dari masyarakat dan pelaku UMKM Desa Sungai Kupah. Metode pelatihan adalah metode yang digunakan pada pelaksanaan PKM ini dan untuk mengetahui keberhasilan dari kegiatan pelatihan dilakukan dengan melalui post test dan observasi. Hasil kegiatan ini dilaksanakan dengan cara pemaparan dari para anggota PKM lalu dilanjutkan dengan diskusi dan tanya jawab dengan peserta, serta kepala Desa. Masyarakat dan pelaku UMKM di Desa Sungai Kupah merasa kegiatan ini membantu dan memberi pemahaman kepada mereka mengenai akuntansi dasar dan pelaporan keuangan yang nantinya akan digunakan untuk berbagai tujuan, diantaranya untuk memisahkan pendapatan untuk modal dan pengeluaran pribadi, tujuan untuk pengembangan usaha serta laporan keuangan untuk perpajakan.
The Influence of Good Corporate Governance on the Financial Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2021-2023 Fazila, Paula; Hijriah, Amanah; Rusliyawati
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.648

Abstract

This study aims to evaluate the impact of Good Corporate Governance (GCG) on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research employs a quantitative method with an explanatory research type. Data were collected from annual reports and financial statements of companies using purposive sampling technique, resulting in a sample of 33 companies. Data analysis was conducted using SPSS software through several stages of testing. The findings indicate that institutional ownership has a significant positive impact on the financial performance of companies, as assessed through Return on Assets (ROA), while the independent board of commissioners has a significant negative impact and the audit committee shows no significant impact. Overall, GCG variables have a significant influence on the financial performance of companies, with institutional ownership playing a crucial role in enhancing management oversight.
BAGAIMANA CASH FLOW SHENANIGANS DAPAT MENGINDIKASI MANIPULASI KEUANGAN PADA PT KRAKATAU STEEL? Khairani, Dian; Hijriah, Amanah; Desyana, Gita
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.721

Abstract

This research is motivated by findings of financial statement manipulation, including at PT Krakatau Steel, which was involved in a corruption scandal. Financial statement manipulation can occur in various forms, one common type being the manipulation of cash flow statements, or cash flow shenanigans, with the aim of misrepresenting a company's cash flow. This study aims to analyze the cash flow statements of PT Krakatau Steel to identify indications of financial manipulation. The research method used is qualitative with content analysis techniques, using secondary data from the cash flow and income statements of PT Krakatau Steel from 2011 to 2015. The analysis results indicate that there are indications of manipulation in the cash flow statements of PT Krakatau Steel through two cash flow shenanigans techniques: recording cash flow from loans as false operating cash flow, and recording receipts from the sale of fixed assets that do not match other income in the income statement.
DETERMINAN PERSISTENSI LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI Marpaung, Devi Rianti; Hijriah, Amanah; Mustika, Ira Grania
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/01vazt65

Abstract

Profit is a crucial factor for investors when making investment decisions. It is important for a company to have high-quality or persistent earnings, as these can indicate future profitability. This study aims to analyze the influence of firm size, debt level, and cash flow volatility on earnings persistence, with managerial ownership serving as a moderating variable. The population used in this study consists of 10 banking companies included in the PRIMBANK10 index and listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The entire population was used as the sample, resulting in 40 data observations. This research employs a quantitative approach. The tests used include panel data regression analysis and moderated regression analysis, conducted using EViews 12. The results of the study show that firm size has a significant effect on earnings persistence. Meanwhile, debt level and cash flow volatility do not affect earnings persistence, and managerial ownership as a moderating variable does not strengthen the relationship between firm size, debt level, and cash flow volatility on earnings persistence.
DAMPAK PRAKTIK GREEN ACCOUNTING DAN ENVIRONMENTAL, SOCIAL, AND DISCLOSURE (ESG) DISCLOSURE TERHADAP NILAI PERUSAHAAN: THE IMPACT OF GREEN ACCOUNTING AND ENVIRONMENTAL, SOCIAL, AND DISCLOSURE (ESG) DISCLOSURE ON FIRM VALUE Vivy, Vivy; Hijriah, Amanah; Fahmi, Muhammad
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.222-234

Abstract

The environment is a contemporary issue that must be considered account because business operations and the environment are intertwined. Mining companies are highprofile companies with high sensitivity to the surrounding environment. Investor perceptions that depend not only on company profits, but also on the company's concern for its surroundings make companies have to consider non-financial impacts, such as environmental and social. Uncovering the relation between Green Accounting, ESG Discloure and firm value is the focus objective of this research study. This research study uses quantitative methods, while the linear regression method in the SPSS v25 program is also used. In this study, Green Accounting is measured using PROPER, GRI (Global Reporting Initiative) Standard is used to measure ESG disclosure, and Tobin's Q ratio is used to estimate firm value. Coal mining subsector companies listed on the stock exchange (IDX) in 2018 - 2022 were used as the population in this study, the sample was selected using purposive technique. The results of this study show that Green Accounting has no effect on firm value and ESG Disclosure has a negative effect on Firm Value.
Analisis Kinerja Finansial Pemerintah Kabupaten Sekadau Periode 2019-2022 Andrianus, Andrianus; Hijriah, Amanah; Astarani, Juanda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2322

Abstract

The purpose of this study was to measure and assess the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period based on regional revenue realization data. Analysis of the financial performance of the Sekadau Regency Regional Government is measured by financial ratios. The financial performance of the Sekadau district local government can be measured by financial ratios, namely the degree of decentralization, the regional financial dependency ratio and the regional independence ratio. Qualitative research is the type of this research. Sekadau Regency Regional Revenue Realization data for the 2019-2022 period is the secondary data used in this study. The data was obtained using documentation techniques.  The results showed that the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period was measured based on the value of the degree of decentralization in the very bad category, the ratio of regional financial dependency in the very high category and the ratio of regional independence illustrating an instructive relationship pattern.  
APPLICATION OF THE PREPARATION OF FINANCIAL REPORTING STANDARD ACCOUNTING FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) IN CLEAN WASH LAUNDRY BUSINESSES IN PONTIANAK Miranda, Nabilla; Hijriah, Amanah; Yunita, Khristina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4449

Abstract

Despite the critical role MSMEs play in Indonesia's economic development, many do not comply with the Financial Accounting Standards for Micro, Small, and Medium Enterprises when they are putting together their financial statements. This study aims to present the correct format for Clean Wash Laundry's financial reports according to SAK EMKM and to identify the challenges faced during this process. The research collected primary data through interviews and documentation studies using a qualitative descriptive method. The results show that Clean Wash Laundry only records daily income and expenses and does not adhere to SAK EMKM, mainly due to unfamiliarity with these standards.
Rasio Keuangan Mengungkap Kisah Tak Terungkap : Menilai Kinerja Perusahaan Setelah Boikot Laila, Nurzannatul; Hijriah, Amanah; Damayanti, Fera
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.9527

Abstract

Ratios play a role in assessing how well a company is performing financially. Financial ratio analysis is a tool that involves examining financial indicators to track changes in a company's financial health. This research studies the performance of PT Mitra Adiperkasa, a company with ties to Israel focusing on liquidity, solvency, profitability, and activity ratios. In response to Israel's conflict with Gaza, there was a boycott campaign launched by Muslims in Indonesia. The purpose of this study is to evaluate how PT Mitra Adiperkasa performed after the boycott by using qualitative methods and horizontal analysis. Data from various sources is the basis of this research which examines the ratios of liquidity, solvency, profitability, and activity, for the years 2021-2022 the financial performance of PT Mitra Adiperkasa is in good condition. while in the years 2022-2023 the financial performance of PT Mitra Adiperkasa is not good. This proves that the boycott movement that was campaigned and became the peak of Muslim anger in 2023 affected the company's performance as assessed by the ratio.
Co-Authors Adhani, Ida Afifi, Zaenal Andrianus Andrianus, Andrianus Aswat, Ibnu Bomantara, Dandy Rajendra Damayanti, Fera Desyana, Gita DIAN KHAIRANI, DIAN Fazila, Paula Hanita Rusgowanto , Fransisca Juanda Astarani Khristina Yunita Laila, Nurzannatul Maharani, Agista Marismiati Marpaung, Devi Rianti Merosea, Nitri Miranda, Nabilla MUHAMMAD FAHMI Mustika, Ira Grania Mutiara, Wawa Pertiwi, Dewi Asih Rafa, Wukuf Dilvan Rony Uncok Cahyadi Rudy Kurniawan Rusliyawati Sari Rusmitasari Veithzal Rivai Zainal Vitriyan Espa Vivy, Vivy Zuhrotun Aulia, Triana