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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review Jurnal Riset Akuntansi Terpadu Jurnal Riset Keuangan dan Akuntansi (JRKA) Sosio e-kons Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan Jambura Equilibrium Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Kajian Akuntansi Tasharruf: Journal Economics and Business of Islam Indonesia Accounting Journal Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Akuntansi Jurnal Manajemen Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa MOVE: Journal of Community Service and Engagement Jurnal Bina Bangsa Ekonomika JDEP (Jurnal Dinamika Ekonomi Pembangunan) Jurnal Inspirasi Binsis dan Manajemen Journal of Innovation and Sustainable Empowerment Inkubis: Jurnal Ekonomi dan Bisnis Pena Dimas Basic and Applied Accounting Research Journal Journal of Accounting, Management, Economics, and Business Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi dan Keuangan Islam (JAKIs) Inaba of Community Services Journal Glow: Jurnal Pengabdian Kepada Masyarakat IEFBR: Islamic Economics, Finance, and Banking Review Jurnal Pemberdayaan Masyarakat (JUPEMAS) JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Amir Hamzah
Universitas Kuningan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALISIS DETERMINASI PENGHAMBAT PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA Hamzah, Amir
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1334

Abstract

This study aims to analyze the determination of inhibiting reporting of human resource accounting at Shariah microfinance institutions in Kuningan Regency, with the sample number of 70 respondents of shariah microfinance institutions.          This study used a qualitative descriptive research method and verification with interview or questionnaire technique. Research data were tested using instrument test, classical assumption test, multiple regression test.          The results showed partially variable cost of human resources have a significant positive effect on human resources accounting report, variable measurement of human resources value has a significant positive effect on the human resources accounting report and together show that the variable cost of human resources and measurement value human resources to the accounting reports of human resources. Keywords: Human Resource Cost, Human Resource Measurement Value, Human Resource Accounting Report
Stock return determinants in Indonesia Nurhayati, Enung; Hamzah, Amir; Nugraha, Helmi
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.32196

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of capital structure, company, size, earnings quality on stock returns with stock liquidity as an intervening variable. The method used in this study is descriptive and verification methods. This study uses 17 listed firms in Indonesia Stock Exchange as the sample specifically for the textile and garment industry over the period of 2014 to 2018 and analyzed by path analysis. The results show that capital structure, firm size, and earnings quality have significant and positive effects directly on stock returns and indirectly through stock liquidity. These findings imply that capital structure, firm size, earnings quality, and stock liquidity shall form positive information to investors under condition high trust of investors as the impact of decreasing asymmetric information. Consistent with signaling theory, this study proves that positive information on investors will be formed if there is an increase in investor confidence as a result of reduced information asymmetry.
Determinasi Financial Technology Dengan Pendekatan Unified Theory of Acceptance and Use of Technology II Amir Hamzah; Nurfania Sukma
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 1 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i1.19155

Abstract

Currently, human life is in the era of globalization where in carrying out human activities, it is inseparable from the use of technology. One of the fields that are experiencing developmental with current technological advances is the financial sector. Which is often referred to as financial technology, which cannot be separated from innovation and acceptance of fintech itself. This study aims to examine and analyze the determination of financial technology with the UTAUT II approach. This study uses primary data from questionnaires to 176 respondents. The analytical method used is Structural Equation Model (SEM). The results showed that variables performance expectancy, effort expectancy, social influence, facilitating conditions, price value, perceived risk had a positive effect on behavioral intention. Hedonic motivation, habit had no effect on behavioral intention, and behavioral intention had a positive effect on use behavior. The results of this study can provide empirical evidence related to the analysis of the financial technology determination to the UTAUT II approach. This research also provide policy input, which is a solution to research problems regarding the use of interest and the behavior of using financial technology in Kuningan Regency.Cara Mengutip:Hamzah, A., & Sukma, N. (2021). Determinasi Financial Technology Dengan Pendekatan Unified Theory of Acceptance and Use of Technology II. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.19155.
FACTORS THAT INFLUENCE THE INTEREST IN THE UTILIZATION OF SHARIA FINANCIAL TECHNOLOGY ON MILLENNIALS AND GENERATION Z Amir Hamzah; Nurfania Sukma
Tasharruf: Journal Economics and Business of Islam Vol 6, No 2 (2021): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i2.1614

Abstract

The purpose of this research is to analyze the effect of perceived ease of use, perceived benefits, perceived risk, trust, and religiosity on behavioral intentions of Islamic financial technology in the millennial generation and Generation Z in Kuningan Regency. The type of research used is quantitative research, with descriptive and verification research methods. The primary data in this study were obtained by using a questionnaire distributed through Google Form. The population in this study is the millennial generation and Generation Z in Kuningan Regency with a research sample of 125 respondents. The sampling method used in this research is non-probability sampling with a purposive sampling technique. The data analysis technique used is Structural Equation SEM-PLS. Results of this study indicate that the variables of perceived ease of use, perceived benefits, perceived risk, trust, and religiosity have a significant positive effect on behavioral intentions of Islamic financial technology in the millennial generation and generations in Kuningan Regency.
Factors Affecting Transparency And Accountability Of Village Fund Allocation Management Neni Nurhayati; Amir Hamzah; Oktaviani Rita Puspasari; Sri Wijayatri
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.7240

Abstract

This study aims at analzing the effect of presentation of accountability reports and accessibility toward transparency and accountability of village allocation management (ADD). The method used in this research is descriptive and verification method. The sampling technique used is purposive sampling obtaind 102 respondents. The data analysis technique used is Structure Equation Modeling (SEM). The results of the study are presentation of accountability reports and accessibility has positive effect on transparency of village allocation management (ADD), presentation of accountability reports and accessibility has positive effect on accountability of village allocation management (ADD).    
TINGKAT LITERASI KEUANGAN DAN FINANCIAL TECHNOLOGY PADA PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) KABUPATEN KUNINGAN Amir Hamzah; Dadang Suhardi
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.908 KB) | DOI: 10.34203/jimfe.v5i2.1485

Abstract

The purpose of this study is to examine the level of financial literacy and financial technology of SMEs in Kuningan Regency. The sample of this study were 250 SMEs. Sampling is done by Probability sampling with proportional random sampling technique. The data analysis method with Structural Equation Modeling (SEM). From the results of the study it was found that financial attitude has positive effect on financial technology, financial behavior has positive effect on financial technology, financial knowledge has  positive effect on financial technology, financial technology has positive effect on financial inclusion.Thus, in order to achieve the level of financial literacy and financial technology in SMEs increases, SMEs must pay attention to the level of financial attitude, financial behavior, financial knowledge, financial technology so that SMEs financial inclusion also increases.
Analisis Harga Saham Index Kompas 100 dengan Pendekatan Error Correction Model Amir Hamzah
Jurnal Dinamika Ekonomi Pembangunan (JDEP) Vol 4 No 1 (2021): JDEP (Jurnal Dinamika Ekonomi Pembangunan)
Publisher : Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.243 KB) | DOI: 10.33005/jdep.v4i1.201

Abstract

The purpose of this research is to analyze the short term and long term relationship between ROI, EPS, PER ,inflation, SBI, exchange rate,and GDP on Stock Price. The data in this research is company financial statements which included Compas 100 Index on the Indonesia Stock Exchange. statistical analysis in this research used stasionarity test, The Classical Assumptions Test, Cointegration Test, Error Correction Model Test. This research found that partially ROI, EPS, PER variables a positive effect on stock prices in the short term and long term, KURS and SBI a positive effect on stock prices in the short term, but there is no effect in the long term, inflation and GDP do not affect the stock price both in the short term and long term. Simultaneously affected the stock prices significantly affect on stock price both in the short term and long term.
PENGARUH SOLVABILITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA Nur Fitri; Eyo Asro Sasmita; Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.3849

Abstract

This study aimed to know the influence of slovency, probability and size company of income smoothing in the sector industrial goods comsumption listed on the indonesian stock exchange. The sample in this study is determined by Purposive Sampling method based on the criteria of the consumer goods sector companies listed on the stock exchange indonesian and never delisted during the period 2014-2017, to obtained a sample of 26 company. This research used regression model of panel data. The result of this research concludes the result of f test jointly Solvabilitas, Profitability and Size have significant influence to Profit Income. And t test result (partial) Partially variable Solvability and Size Company have positive and significant effect to income smoothing. While Profitability variable has a negative and significant effect to income smoothing. The value of determination coefficient is 91,14% and it can be concluded that Debt to Equity Ratio, Profitability, and Size able to explain variable of Benefit of Earnings.Keywords: Income Smoothing, Solvency, Profitability and Company Size
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Sektor Keuangan Di Bursa Efek Indonesia Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 2 (2016): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i2.2687

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh Tata Kelolaterhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Sampel daripenelitian ini adalah 41 perusahaan sektor keuangan yang terdaftar di BursaEfek Indonesia dari 2013 sampai 2014. Untuk membuktikan hipotesis,penelitian ini menggunakan model analisis regresi liniear berganda. Hasilpenelitian menunjukkan bahwa Tata Kelola Perusahaan yang diproksikanoleh komposisi dewan komisaris independen, kepemilikan institusional,komite audit berpengaruh positif signifikan terhadap kinerja keuangan,kinerja keuangan tidak berpengauh signifikan terhadap pengungkapantanggung jawab sosial perusahaan, sedangkan Tata Kelola Perusahaan yangdiproksikan oleh komposisi dewan komisaris independen, dan komite auditberpengaruh positif signifikan terhadap pegungkapan tanggung jawab sosialperusahaan, serta kepemilikan institusional tidak berpengaruh signifikanterhadap pengungkapan tanggung jawab sosial perusahaan. Dalam penelitianini tata kelola yang baik dalam perusahaan mulai dari komposisi dewankomisaris independen, kepemilikan institusional dan komite audit maka akanmeningkatkan kinerja keuangan, sedangkan kinerja keuangan dankepemilikan institusional dalam penelitian ini belum mampu menjadi indikasisuatu perusahaan untuk meningkatkan pengungkapan tanggung jawab sosialperusahaan.Kata Kunci : Komposisi Dewan Komisaris Independen, KepemilikanInstitusional, Komite Audit, Kinerja Keuangan, Pengungkapan TanggungJawab Sosial Perusahaan
Analisis Determinasi Yang Mempengaruhi Ketepatan Pelaporan Keuangan Pada Perusahaan Sektor Perbankan Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 1 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i1.2379

Abstract

Tujuan penelitian ini adalah untuk mengidentifikasikan mengenai faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan. Dalam penelitian ini diidentifikasikan tiga, yaitu : Profitabilitas yang dihitung dengan ROA, Kualitas Auditor dan Opini Audit. Sampel terdiri dari 34 perusahaan perbankan yang telah Go Public di Bursa Efek Indonesia selama 3 tahun, yaitu dari tahun 2014 sampai dengan tahun 2016. Metode analisis data yang digunakan adalah Metode Analisis Regresi Berganda, berdasarkan analisis ini didapatkan hasil bahwa profitabilitas berpengaruh hipotesis pertama dan hipotesis kedua yaitu profitabilitas mempengaruhi ketepatan waktu pelaporan keuangan dan Kualitas Auditor mempengaruhi ketepatan waktu pelaporan keuangan. Sedangkan hipotesis ketiga opini audit tidak mempengaruhi ketepatan waktu pelaporan keuangan. Hasil penelitian ini diharapkan dapat membantu para pemakai laporan keuangan sebagai bahan referensi dan pembanding untuk mengambil keputusan dan untuk menambah pengetahuan dan informasi tentang ketepatan waktu pelaporan keuangan khususnya terhadap perusahaan perbankan yang terdaftar di Bursa Efek Indonesia.Kata Kunci : Profitabilitas, Kualitas Auditor, Opini Audit, Ketepatan Waktu Pelaporan
Co-Authors Agus Zainul Arifin Andi Supriadi Anisa Laila Rahayu Annisaa, Nuraini Arief Rahman Ayus ahmad Yusuf Chintia Fitriani Dadang Suhardi Dadang Suhendar Dadang Suhendar Dede Djuniardi Dendi Purnama Dewi Fatmasari Dina Nurochmah Dwi Martika, Lia Dzikro Hillyatul Aulia Eiva Nurcahyani Enung Nurhayati Enung Nurhayati, Enung Eyo Asro Sasmita Febriansyah, Yudi Firda Andini Nurfa’ijah Hadri Kusuma Harjadi, Dikdik Hasna Firyal Khaerunnisa Herma Wiharno Iin Kartini Iman Teguh Indriyani Indriyani Intan Tansyah Garmanah Lia Dwi Martika Mohamad Rizky Nani Sumarni Nani Sumarni Neni Nurhayati Nopiyanti, Hilda Nugraha, Helmi Nur Fitri Nur Santy Nurfania Sukma Nurfatimah, Siti Nuke Nurhandika, Arief Nurhandika, Arief Odang Supriatna Oktaviani Rita Puspasari Purnama, Dendi Rahmasari, Sani Raka Suryana Talenta Reza Hibar Pangestu Rika Nugraha Riska Riska Rizki Indrawan Sani Rahmasari Sindi Aprilia Siti Nuke Nurfatimah Siti Nurfatimah Sri Rahayu Sri Wijayatri Suhendar, Dadang Syarifudin, Syahrul Teti Rahmawati Thifal Amatul Hadi Tia Septiani Vikka Nurmunasyaroh Yudi Febriansyah