Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Buana Akuntansi IECON: International Economics and Business Conference Jurnal Ekonomi Syariah Mulawarman (JESM) PENAOQ: Jurnal Sastra, Budaya dan Pariwisata
Zulpahmi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi Nur Afriani; Zulpahmi; Sumardi
Jurnal Buana Akuntansi Vol 6 No 1 (2021): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v6i1.1255

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh financial distress, leverage, likuiditas, risiko litigasi, kepemilikan institusional, dan kepemilikan asing, konservatisme akuntansi pada perusahaan sektor BUMN yang terdaftar pada bursa efek indonesia periode 2014-2019. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI), adapun teknik pengambilan sampel yang digunakan adalah purposive sampling dengan sampel yang terpilih sebanyak 8 (delapan) perusahaan. Teknik pengumpulan data dilakukan dengan telaah dokumen, yaitu pengumpulan data yang dilakukan dengan menelaah laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa financial distress berpengaruh terhadap konservatisme akuntansi dengan niai signifikan sebesar 0.021. Leverage berpengauh terhadap konservatisme akuntansi dengan nilai signifikan sebesar 0.002. Likuiditas tidak berpengaruh terhadap konservatisme akuntansi dengan nilai signifikan sebesar 0.853. Risiko litigasi tidak berpengaruh terhadap konservatisme akuntansi dengan nilai signifikan sebesar 0.181. Kepemilikan institusional tidak berpengauh terhadap konservatisme akuntansi dengan nilai signifikansi sebesar 0.531. Kepemilikan asing berpengaruh terhadap konservatisme akuntansi dengan nilai signifikansi sebesar 0.005. Variabel financial distress, leverage, likuiditas, risiko litigasi, kepemilikan institusional, kepemilikan asing secara simultan berpengaruh terhadap konservatisme akuntansi.
M-CASH: Simple Software for MSME Financial Report Management in an Effort to Support SDGs to Drive Economic Growth Cahyani, Meti Regita; Zulpahmi; Rahayu, Dewi Pudji; Larasati, Meita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24973

Abstract

This research aims to design a simple website-based financial reporting software for MSMEs to be more advanced in supporting inclusive and sustainable economic growth in accordance with the Sustainable Development Goals (SDGs). The subject of this research is MSME players at the Tugas Ibu Foundation. This research uses secondary data in the form of financial data contained in the balance sheet and profit and loss. The data analysis technique uses descriptive methods. The research method uses research and development (R&D) with a 4D development model modified into 3D by going through several stages, namely defining, design, and development. The results of this study are in the form of simple web-based M-CASH software that can help MSME actors record financial reports.
Pengaruh Digital Literacy dan Persepsi Kepercayaan Muzakki terhadap Minat Pembayaran Zakat Melalui Layanan Fintech E-Zakat (Studi Kasus: Masyarakat Muslim Kota Jakarta) Tuanany, Siti Hajar; Zulpahmi; Fitriyanto, Arief
Jurnal Ekonomi Syariah Mulawarman (JESM) Vol. 3 No. 4 (2024): Jurnal Ekonomi Syariah Mulawarman
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jesm.v3i4.1979

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hubungan dari Digital Literacy dan Persepsi Kepercayaan Muzakki terhadap Minat Pembayaran Zakat Melaui Layanan Fintech E-Zakat. Metode yang digunakan dalam penelitian ini adalah Metode Kuantitatif. Populasi penelitian ini adalah Masyarakat Muslim Kota Jakarta. Teknik pengambilan sampel adalah purposive non-probability sampling dan jumlah sampel sebanyak 250 Responden. Teknik pengolahan dan analisis data menggunakan Structural Equation Modeling (SEM) dengan software Analisis SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa Literasi Digital dan Persepsi Kepercayaan berpengaruh positif dan signifikan terhadap minat masyarakat Kota Jakarta dalam menggunakan layanan fintech E-Zakat untuk pembayaran zakat. Kedua variabel tersebut terbukti memiliki pengaruh signifikan terhadap minat pembayaran. Oleh karena itu, Disarankan untuk meningkatkan literasi digital masyarakat. Lembaga zakat perlu fokus pada transparansi, keamanan, dan keandalan platform fintech mereka. Penelitian selanjutnya dapat mengeksplorasi faktor sosial, budaya, atau ekonomi yang memengaruhi minat pembayaran zakat melalui fintech.
Analysis of Indonesia MSME's Perceptions of Interest in Adopting Sharia Financial Technology Julaeha; Zulpahmi; Ummu Salma Al-Azizah; Sumardi
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/jwbefe38

Abstract

This study aims to identify the factors that affect interest of Micro, Small, and Medium Enterprises (MSMEs) to adopt sharia based financial technology (fintech) as an alternative to capital funding and to support business activities that are important in the sustainability of MSME. The study targets MSMEs in Indonesia, where sharia fintech represents an integration of contemporary financial technology and Islamic law principles. The research adopts the Technology Acceptance Model (TAM) as its theoretical basis, utilizing a purposive sampling method within a non-probability sampling framework and applying a quantitative research design. Data were collected through an online survey completed by 200 MSME respondents. For analysis, the study employed SEM-PLS technique, with SmartPLS version 4.0 for data processing. The findings reveal that perceived ease of use, trust, and financial literacy significantly and positively influence the intention to adopt sharia fintech. Conversely, perceived usefulness does not have a significant effect. It is also important to note that the study is limited by its sample size, which may restrict the generalizability of the finding to the broader MSME population in Indonesia.
The Value of Character Education In Bird's Of Prey Films Zulpahmi; Rapi Renda; Taufik Mawardi
Penaoq: Jurnal Sastra, Budaya dan Pariwisata Vol. 6 No. 2 (2025): Penaoq: Jurnal Sastra, Budaya dan Pariwisata
Publisher : Fakultas Sastra Universitas Nahdlatul Wathan Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1010/q8vffn42

Abstract

The purpose of this study is to find out the results of the semiotic analysis of the message of women's emancipation contained in the film Birds of Prey using Roland Barthes' semiotics approach. The data collection technique in this study uses documentation sourced from primary data in the movie Birds of Prey. The analysis technique uses Roland Barthes' qualitative descriptive theory and semiotics, and the use of post-feminist theory. Taking the subject refers to the figure of Harley Quinn by looking through denotative terms that explain the relationship between the marker and the marker in reality, resulting in an explicit meaning. Connotations explain the relationship of markers and markers with non-reality, generating implicit meanings and myths explaining the customs and beliefs that prevail in society. The analysis shows that there are signs and markers of the message in this film that are portrayed with humiliation, gender injustice, and unyielding attitudes by women who fight for their rights. There are also elements of women's emancipation, that women must be equal to men in any way, such as acting, behavior, speech, and mindset. Reject the notion that women are weak people who need protection from a man. Fil Bird's of Prey is a call for women's equality through film. 
Co-Authors Cahyani, Meti Regita Dewi Pudji Rahayu Fitriyanto, Arief JULAEHA Larasati, Meita Nur Afriani Renda, Rapi Sumardi SUMARDI Taufik Mawardi Tuanany, Siti Hajar Ummu Salma Al-Azizah