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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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How Do Asymmetric Information and Financial Factors Influence Earnings Management? Hamzah, Amir; Nopiyanti, Hilda
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 2: June 2024
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i2.12554

Abstract

The purpose of this study is to analyze the influence of information asymmetry, deferred tax assets, deferred tax expenses, free cash flow, and investment opportunities set on earnings management practices in consumer service sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2021. This research uses a descriptive and verificative method with a population of 47 companies. Through the purposive sampling technique, this research selects 22 companies for the period 2017-2021, resulting in a total of 110 observation data. The analysis method used is Panel Data Regression, which involves stages of classic assumption, model estimation, and model selection testing, as well as the coefficient of determination, and hypothesis testing. The partial testing results show that all observed variables have a positive and significant impact on earnings management practices. This research provides an important contribution to understanding the dynamics of earnings management practices in the context of the consumer service industry in Indonesia.
DETERMINATION ANALYSIS OF INVESTMENT DECISION-MAKING Hamzah, Amir; Syarifudin, Syahrul; Nurhayati, Enung
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v9i2.7211

Abstract

ABSTRACTThis study aims to analyze and prove empirical facts regarding the factors influencing investment decisions among victims of illegal binary options investments. The research sample was victims of binary options investment who were selected using a purposive sampling method of 271 respondents. Data analysis was conducted using partial least squares (PLS), which is a structural equation modeling (SEM) approach based on components or variants. Based on the statistical test result, it was found that overconfidence bias, financial literacy, and risk perception had a significant positive effect on investment decisions. At the same time, mental accounting and locus of control did not affect investment decisions. The practical implication of our findings underscores the importance of targeted interventions and educational programs aimed at enhancing financial literacy and mitigating overconfidence bias among victims of illegal binary options investments, ultimately safeguarding their financial well-being.ABSTRAKPenelitian ini bertujuan untuk menganalisis dan membuktikan fakta empiris mengenai faktor-faktor yang mempengaruhi keputusan investasi pada korban investasi opsi biner ilegal. Sampel penelitian adalah korban investasi opsi biner yang dipilih menggunakan metode purposive sampling sebanyak 271 responden. Analisis data dilakukan dengan menggunakan Partial Least Squares (PLS) yang merupakan pendekatan Structural Equation Modelling (SEM) berdasarkan komponen atau varian. Berdasarkan hasil uji statistik ditemukan bahwa bias overconfident, literasi keuangan, dan persepsi risiko berpengaruh positif signifikan terhadap keputusan investasi, sedangkan mental akuntansi dan locus of control tidak berpengaruh terhadap keputusan investasi. Implikasi praktis dari temuan kami menggarisbawahi pentingnya intervensi yang ditargetkan dan program pendidikan yang bertujuan untuk meningkatkan literasi keuangan dan mengurangi bias terlalu percaya diri di antara para korban investasi opsi biner ilegal, yang pada akhirnya menjaga kesejahteraan finansial mereka.
Analyisis Of Determining The Performance Of Sharia Commercial Banks Using The Maqashid Sharia Approach Puspasari, Oktaviani Rita; Hamzah, Amir; Annisaa, Nuraini
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 1 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i1.529

Abstract

This research empirically aims to examine several estimation factors that make Islamic banks more inclined to implement Maqashid Sharia performance. These factors include financing risk, temporary equity funds (dana syirkah), capital adequacy, and Sharia governance in relation to Maqashid Sharia performance. The research methodology employed is a descriptive and verificative approach. The population consists of Islamic Commercial Banks in Indonesia from 2017 to 2021, with a sample size of 14 banks using a saturation sampling technique. Panel data regression is the analytical method applied. The results of the study indicate that, partially, financing risk has a significant negative impact on Maqashid Sharia performance. Meanwhile, temporary equity funds, capital adequacy, Sharia supervisory board, joint position of the Sharia supervisory board, board of commissioners, and audit committee have a significant positive influence on Maqashid Sharia performance.The implications for management involve formulating operational performance strategies that not only pursue commercial aspects but also consider social aspects and Sharia compliance to enhance Maqashid Sharia performance, aligning with the foundational goals of Islamic banks. The contribution to the field of knowledge lies in deepening the understanding of factors influencing Maqashid Sharia performance in Islamic banks and providing new insights into the relationships among financing risk, temporary equity funds, capital adequacy, Sharia governance, and performance.Keywords: Financing Risk, Temporary Shirkah Funds, Capital Adequacy, Sharia Governance, Sharia Maqashid Performance.Penelitian ini bertujuan untuk secara empiris meneliti beberapa faktor estimasi yang membuat bank-bank Islam lebih cenderung untuk menerapkan kinerja syariah maqashid. Faktor-faktor ini meliputi risiko pembiayaan, dana syirkah sementara, kecukupan modal, dan tata kelola syariah terhadap kinerja syariah maqashid. Metode penelitian yang digunakan dalam studi ini adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah Bank Umum Syariah di Indonesia pada tahun 2017-2021, dengan jumlah sampel sebanyak 14 Bank Umum Syariah menggunakan teknik sampling jenuh. Teknik analisis data yang digunakan adalah regresi data panel. Hasil dari penelitian ini menunjukkan bahwa secara parsial, risiko pembiayaan memiliki pengaruh negatif yang signifikan terhadap kinerja syariah maqashid. Sementara itu, dana syirkah sementara, kecukupan modal, dewan pengawas syariah, posisi bersama dewan pengawas syariah, dewan komisaris, dan komite audit memiliki pengaruh positif yang signifikan terhadap kinerja syariah maqashid. Implikasi dari penelitian ini bagi manajemen adalah merumuskan kinerja operasional sehingga tidak hanya mengejar aspek komersial, tetapi juga harus memperhatikan aspek sosial dan kepatuhan syariah untuk meningkatkan kinerja syariah maqashid yang merupakan tujuan dari pendirian bank-bank Islam. Kontribusi dalam bidang ilmu pengetahuan yaitu untuk memperdalam pemahaman tentang faktor yang mempengaruhi kinerja syariah maqashid di bank-bank Islam dan wawasan baru terhadap hubungan antara risiko pembiayaan, dana syirkah sementara, kecukupan modal, tata kelola syariah, dan kinerja.Kata kunci: Risiko Pembiayaan, Dana Syirkah Sementara, Kecukupan Modal, Tata Kelola Syariah, Kinerja Syariah Maqashid
MEMBANGUN KESADARAN PAJAK MELALUI PELATIHAN EKSLUSIF UNTUK UMKM DI KABUPATEN KUNINGAN Suhendar, Dadang; Dwi Martika, Lia; Nurhandika, Arief; Hamzah, Amir
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 2, No 2 (2024): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v2i2.23959

Abstract

The tax awareness training for SMEs in Luragung Village, Kuningan Regency, responds to the low understanding and compliance with taxation at the local level. It was found that most SMEs lack sufficient understanding of tax obligations and the benefits of tax compliance, which impacts business development and financial health. Involving 20 SMEs from various industrial sectors, the program employs a combination of socialization, education, and training. Initial socialization covers basic understanding of taxation, while educational sessions provide in-depth insights. Evaluation through questionnaires, group discussions, and direct observations is conducted to measure program effectiveness. The results indicate an increase in awareness, tax compliance, and financial health among SMEs in Luragung Village.
Pengaruh Pengetahuan Akuntansi dan Keterampilan Akuntansi Terhadap Pengelolaan Keuangan Masjid di Kabupaten Kuningan Hamzah, Amir; Rahmawati, Teti; Rahmasari, Sani; Sumarni, Nani
Islamic Economics, Finance, and Banking Review Vol. 4 No. 1 (2024): June
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/iefbr.v3i1.10669

Abstract

This study aims to explore the impact of accounting knowledge and skills of Mosque Prosperity Council (DKM) administrators on mosque financial management. The research employs a descriptive and verificative method with a quantitative approach, involving 152 respondents from 76 mosques in Kuningan Regency. Data analysis was conducted using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS). The results show that accounting knowledge and skills have a significant positive effect on mosque financial management. Good accounting knowledge enables DKM administrators to accurately record and report financial transactions, and to plan budgets effectively. Accounting skills help in preparing clear and systematic financial reports, monitoring cash flows, and ensuring compliance with financial regulations and audits. Professional and transparent financial management enhances the trust of congregants and donors and strengthens relationships with all stakeholders. This study recommends enhancing the capacity of DKM administrators through continuous accounting training and the use of technology to support more effective and accountable mosque financial management.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS APLIKASI MYOB SEBAGAI UPAYA PENINGKATAN KOMPETENSI SISWA SMK KARYA NASIONAL KUNINGAN Dendi Purnama; Amir Hamzah
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 1 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i1.171

Abstract

Competency improvement is very necessary for SMK students for accounting majors in preparing financial statements based on the MYOB application. To improve these competencies, training is needed to hone students' skills in preparing financial statements based on the MYOB application.  The purpose of this service activity is to improve the competence of SMK Karya Nasional students in preparing financial statements based on the MYOB application. General output of the training conducted to students of SMK Karya Nasional Kuningan in improving skills and competencies in the preparation of financial statements based on the MYOB-19 application as a provision to face accounting competency tests and the world of work. Participants who attended this activity were 30 people consisting of students majoring in Accounting at SMK Karya Nasional. The methods used in the implementation of service are training using technical information presentation and simulation methods as well as mentoring with individual and classical approaches. The service will be held on August 22, 2023. The results of this activity improve the skills of grade XI students majoring in accounting at SMK Karya Nasional to compile financial statements using the MYOB application. This is evidenced by their ability to enter transactions into the MYOB application
PENGUATAN EKONOMI DESA CIPAJANG MELALUI IMPLEMENTASI PRAKTIK AKUNTANSI BERKELANJUTAN Hamzah, Amir; Wiharno, Herma; Suhendar, Dadang; Purnama, Dendi
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 3 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i3.236

Abstract

Community service is an important effort to improve the quality of life and the economy of the community, especially in rural areas. This activity was conducted in Cipajang Village, Banjarharjo District, Brebes Regency, Central Java, with the aim of enhancing the understanding of micro, small, and medium enterprises (MSMEs) participants about basic accounting and financial management. The partners in this community service initiative consisted of 30 local MSME participants who actively engaged in the training. The implementation method included delivering theoretical material on basic accounting principles, practical sessions on transaction recording, and evaluations through pre-tests and post-tests to measure participants' knowledge improvement. The results indicated that the training successfully increased participants' knowledge, with average post-test scores significantly higher than those of the pre-tests. Additionally, feedback from participants showed a high level of satisfaction and a strong desire to attend follow-up training sessions. Despite some challenges, such as time constraints, this activity is expected to positively impact the economic empowerment of the village community. Through this program, it is hoped that MSME participants in Cipajang Village can become more self-sufficient and enhance their competitiveness in the local market. Keywords: Community service; accounting; MSME participants; Cipajang Village; financial.
PENGARUH ANGGARAN, PELATIHAN AKUNTANSI DAN KESADARAN KEUANGAN TERHADAP KEBERLANJUTAN KEUANGAN UKM Hamzah, Amir; Febriansyah, Yudi; Dwi Martika, Lia; Fitriani, Chintia
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): 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.v11i1.11648

Abstract

Tujuan penelitian ini adalah untuk menghasilkan fakta/model empiris yang dapat menjelaskan Pengaruh Anggaran, Pelatihan Akuntansi Dan Kesadaran Keuangan Terhadap Keberlanjutan Keuangan UKM. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif, metode verifikasi. Populasi dalam penelitian ini adalah Usaha Kecil dan Menengah (UKM) di Kabupaten Kuningan. Pengambilan sampel acak digunakan dalam proses pengambilan sampel, dan 121 UKM dipilih sebagai responden yang memenuhi kriteria penelitian dari populasi. Teknik analisis yang digunakan adalah Pemodelan Persamaan Struktural berbasis Partial Least Square (SEM-PLS) dengan perangkat lunak SmartPLS. Hasil penelitian menunjukan keberlanjutan keuangan UKM di Kabupaten Kuningan dipengaruhi secara positif dan signifikan oleh penganggaran, pelatihan akuntansi, dan kesadaran keuangan. Ketiga variabel internal ini bekerja sama untuk meningkatkan keberlanjutan dan ketahanan usaha kecil dan menengah. Pelatihan akuntansi meningkatkan kemampuan teknis untuk membuat laporan keuangan yang benar, kesadaran keuangan mempromosikan perilaku manajemen keuangan yang lebih bijaksana dan terencana, dan manajemen anggaran yang tepat membantu UKM dalam merencanakan dan mengendalikan uang mereka secara efektif.
The Role of Internal Capabilities in Driving the Financial Sustainability of SMEs: A Resource Based View Perspective Hamzah, Amir
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.15887

Abstract

This study aims to examine the influence of budget planning, financial literacy, accounting literacy, and access to finance on the financial sustainability of Small and Medium Enterprises (SMEs) in Kuningan Regency. Motivated by the challenges faced by SMEs in ensuring long-term financial viability, this research adopts the Resource-Based View (RBV) theory to explore how internal capabilities contribute to sustainable business performance. Using a quantitative approach, data were collected through surveys involving 108 SMEs selected via simple random sampling. Data analysis was conducted using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) method. The findings reveal that budget planning, financial literacy, and access to finance have a significant positive impact on financial sustainability. However, accounting literacy does not show a significant influence. These results highlight the importance of strengthening internal competencies to improve SME financial resilience. The study contributes to the literature by integrating internal capability variables within the RBV framework and offers practical insights for SME development strategies in similar regional contexts. Keywiords: SMEs; Budget Planning; Financial Literacy; Access to Finance; Financial Sustainability
Literacy and Skills' Role in Enhancing Handicraft SMEs' Performance and Reporting Hamzah, Amir; Teti Rahmawati
Jurnal Manajemen Vol. 29 No. 2 (2025): June 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v29i2.2604

Abstract

This study aims to analyse the influence of financial, accounting, and digital literacy, bookkeeping skills, and financial report comprehension on the performance and financial reporting quality of SMEs. Using a quantitative approach and data analysis with SmartPLS, this research involves 130 respondents from small and medium-sized handicraft businesses in Kuningan Regency, Cirebon Regency, Cirebon City, Majalengka Regency, and Indramayu Regency. The results show that financial literacy and bookkeeping skills positively and significantly affect SME performance while accounting and digital literacy have no significant effect. All independent variables, such as financial, accounting, and digital literacy, bookkeeping skills, and financial report comprehension, significantly influence financial reporting quality. These findings suggest the importance of improving financial literacy and bookkeeping skills to enhance SMEs' performance and financial reporting quality and recommend that SME operators continue to strengthen these competencies to support their business success.
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