Article Per Year (5 Year)
p-Index From 2020 - 2025
2.255
P-Index
This Author published in this journals
All Journal AKUNTABILITAS Jurnal Ilmiah Ekonomi Islam Liquidity: Jurnal Riset Akuntansi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi dan Manajemen Intervensi Komunitas: Jurnal Pengabdian Masyarakat Indonesian Journal of Economics Application (IJEA) Jurnal Akuntansi dan Governance East Asian Journal of Multidisciplinary Research (EAJMR) Procedia of Social Sciences and Humanities Sasambo: Jurnal Abdimas (Journal of Community Service)
Amrizal Amrizal
Institut Teknologi Dan Bisnis Ahmad Dahlan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Pengaruh Faktor Tekanan, Peluang, Rasionalisasi, Kompetensi, dan Arogansi Terhadap Kecurangan Laporan Keuangan Dian Fathma Alfina; Amrizal Amrizal
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.14497

Abstract

This study was to examine the influences of the fraud pentagon theory’s factors towards the financial statement fraud on banking listed in BEI for the period of 2014-2018. This study consisted of nine independent variables. Four variables of pressure (financial stability, external pressure, financial targets, personal financial needs). Two variables of the opportunity (nature of industry, ineffectiveness of monitoring). And a variable of rationalization, competence, and arrogance. Based on the results of Beneish M-Model analysis, out of 43 banks, 28 of them were indicated to have manipulated their financial statements during the study period. Meanwhile, the results of logistic regression analysis showed a positive influence of financial stability (ACHANGE), personal financial needs (OSHIP), nature of the industry (RECEIVABLE), ineffective monitoring (IND), competence (DIRCHANGE), and arrogance (CEOPIC) on financial statement fraud, while external pressures (LEV), financial targets (ROA), and rationalization (AUDCHANGE) have a negative effect on financial statement fraud 
Determinan Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Bank Umum Syariah Aida Maudi; Amrizal Amrizal; Rizky Maulana Pribadi; Silvi Reni Cusyana
Jurnal Akuntansi dan Governance Vol 1, No 1 (2020): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.1.14-23

Abstract

This research is to empirically examine the effect of corporate social responsibility (CSR), good corporate governance (GCG), and zakat on profitability with company size being a moderating variable. The sample was selected utilizing a purposive sampling technique using 35 samples obtained from the Sharia Commercial Bank financial statements for the 2012-2018 periods. These results prove that CSR and zakat also have a significant effect on profitability, besides CSR cannot affect profitability. Company size can moderate the relationship between CSR and GCG with profitability, While the size of the company weakens the relationship of zakat with profitability.
Pengaruh Kondisi Keuangan Perusahaan, Debt Default, Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Kasus Pada Perusahaan Sektor Aneka Industri Yang Tercatat Di Bursa Efek Indonesia Tahun 2015 - 2019) Irawati Sardi; Silvi Reni Cusyana; Amrizal Amrizal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1016

Abstract

The influence of Financial Condition, Debt Defualt, and Audit Opinions of Prior Year of the acceptance of Going Concern Opinios in the miscellaneous sectors listed at Indonesia Stock Exchange in the year 2015 - 2019. South Tangerang. Under the guidance of Mrs. Silvi Reni Cusyana S.E., M.Ak. This study aims to examine the influence of financial condition, debt default, and audit opinions prior year in the miscellaneous sectors of the acceptance going concern opinion. This study using secondary data sources with two data collection techniques, using financial document and literature review. The result of this study regarding financial condition has a significant ef ect to acceptance of going concern audit opinions. Debt default and audit opinions of prior year do not have significant ef ect to acceptance of going concern audit opinions in miscellaneous sectors listed at Indonesia stock exchange in the year 2015 - 2019
Pelatihan Manajemen Wakaf pada Masyarakat Masjid Daarul Falaah, Rawa Lumbu, Kota Bekasi Tri Budi Astuti; Amrizal Amrizal; Isnan Hari Mardika; Junarti Junarti
Intervensi Komunitas Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ik.v2i1.795

Abstract

Waqaf merupakan salah satu pilar untuk meninikatkan ekonomi umat dan pemerataan pembangun umat Islam, namun sangat disayangkan pemahaman masyarakat muslim tentang wakaf masih terbatas yang bersifat konvensional seperti wakaf tanah untuk Mushala, pemakaman. Tujuan pengabdian masyarkat ini adalah memberikan Pengetahuan dan Pemahaman wakaf secara mendalam kepada masyarakat muslim masjid Darul Fallah, Rawa Lumbu, Kabupaten Bekasi tidak hanya terbatas pada wakaf tanah, namun lebih jauh dari itu memberikan pengetahuan, pemahaman dan implementasi wakah Produktif , wakaf tunai. Pelaksanaan kegiatan pengabdian masyarkat ini dilakukan dengan ceramat, diskusi dan simulasi. Hasil dari pengabdian masyarakat di Masjid Darul Fallah, Rawa Lumbu, Kabupaten Bekasi. Pertama hasil dari Preetest masih rendah nya pemahaman dan pengetahuan warga Muslim terhadap waqaf, sangat terbatas sekali dan masih sering di campur aduk dengan zakat infaq dan sodhokoh. Kedua, Setelah mengikuti pelatihan pemahaman dan pengetahuan masyarakat muslim masjid Darul Fallah, Rawa Lumbu mengalami peningkatan yang sangat signifikan. Ketiga sebagai implikasi dari pengabdian masyarakat masyarakat muslim jamaah masjid Darul Fallah, Rawa Lumbu berkomitmen mendirikan organisasi kegiatan ibadah penyelemggaraan Jenazah lengkap dengan sarana dan prasarana berbasis wakaf dan mendirikan unit usaha retail menyediakan kebutuhan masyarakat. Jamaah masjid Darul Fallah, Rawa Lumbu.
Analisis Faktor Determinan Yang Mempengaruhi Pembiayaan Perbankan Syariah Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderating Luki Tias Sari; Amrizal Amrizal
Indonesian Journal of Economics Application (IJEA) Vol 2 No 2 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of inflation, non-perfoming financing, and third party funds on financing with economic growth as a moderating variable in Islamic banking. The independent variable consists of Inflation, Non-performing Financing and Third Party Funds. The dependent variable used in Financing. The moderating variable used is economic growth. This study uses a purposive sampling technique using 48 samples taken from Sharia Banking 2015 - 2018. The test results show that the Inflation variable has a positive and significant effect on Islamic banking financing. Non-performing financing variable has a positive but not significant effect on Islamic banking financing. Variable third party funds have a positive and significant impact on Islamic banking financing. Economic growth as a moderating variable weakens the relationship between inflation and Islamic banking financing. Economic growth as a moderating variable weakens the relationship between NPF and Islamic banking financing. Economic growth strengthens the relationship between DPK and Islamic banking financing. Simultaneously the independent variables consisting of Inflation, Non-performing Financing and Third Party Funds can influence or influence simultaneously on Sharia Banking Financing.
Analysis of The Influence of Pentagon Fraud in Detecting Financial Statement Fraud Using Method F- Score Vina Yusniarti; Henny Mulyati; Amrizal Amrizal
Procedia of Social Sciences and Humanities Vol. 1 (2021): Proceedings of the 2nd International Conference On Intelectuals Global Responsibility
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v1i.42

Abstract

This study aims to examine the elements of fraud in the fraud pentagon theory in detecting financial statement fraud. Pentagon fraud is variables from the pressure element, opportunity, rationalization, capability, and elements of arrogance, namely political relationships which are hypothesized to affect financial statement fraud. The F-Score method is used to determine financial statement fraud. This research sample was selected using the purposive sampling method from 47 manufacturing companies in the basic industry and chemicals industry listed on the Indonesia Stock Exchange (BEI) in the period 2015 to 2019. Hypothesis testing uses multiple regression analysis models using SPSS 22 to test the effect of the target. finance, financial stability, external pressure, institutional share ownership, ineffective supervision, influence on the nature of the industry, quality of external auditors, replacement of auditors, change of directors and political relations to financial statement fraud. The results showed that the quality of external auditors and auditor turnover had a significant positive effect on financial statement fraud. Meanwhile, financial targets, financial stability, external pressure, institutional share ownership, ineffective supervision, the influence of the nature of the industry, the change of directors, and political relations have no effect on financial statement fraud.
Analisis Pengaruh Capital Intensity, Leverage, Profitabilitas, Ukuran Perusahaan, dan Perputaran Persediaan terhadap Agresivitas Pajak Qorin Nurul Iffah; Amrizal Amrizal
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.485

Abstract

The goal of this research is to look at the elements that influence tax aggression in one way or another. Capital intensity, leverage, profitability, company size, and inventory turnover are the independent variables in this study. Tax aggressiveness, which is determined by ETR, is the dependent variable in this study. The study's population consisted of 19 mining businesses in the oil and gas sub-sector that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. The sample for this study was determined using the purposive sampling approach, which yielded a sample of 7 organizations depending on specified criteria. Multiple linear regression was used to examine the data with the SPSS version 22 tool. As a result, it is known that capital intensity, leverage, profitability, and company size have no effect on tax aggression. Meanwhile, simultaneously capital intensity, leverage, profitability, firm size, and inventory turnover all have a positive impact on tax aggressiveness, as evidenced by the Adjusted R Square value of 0.241, indicating that the independent variable has a 24.1 percent influence on the dependent variable, with the remaining 75.9% influenced by variables not included in this study.
Corporate governance, karakteristik perusahaan dan green banking di Indonesia Iwan Setiadi; Amrizal Amrizal; Adi Rizfal Efriadi
AKUNTABEL Vol 20, No 1 (2023): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.93 KB) | DOI: 10.30872/jakt.v20i1.12733

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komisaris independen, jumlah direksi, ukuran perusahaan dan profitabilitas terhadap pengungkapan green banking. Penelitian ini menggunakan bank yang terdaftar di Bursa Efek Indonesia tahun 2017 hingga 2021 sebagai sampel. Purposive sampling digunakan sebagai metode pengambilan sampel dalam penelitian ini. Terdapat 135 data observasi atau 27 bank dalam sampel perusahaan. Dalam penelitian ini digunakan uji regresi linier berganda dan uji asumsi klasik untuk analisis data. Hasil penelitian ini menunjukkan bahwa komisaris independen dan jumlah direksi secara pasrsial berpengaruh positif terhadap pengungkapan green banking. Variabel pertumbuhan perusahaan dan profitabilitas secara parsial tidak berpengaruh terhadap pengungkapan green banking. Hasil penelitian ini menunjukkan bahwa komisaris independen, jumlah direksi, ukuran perusahaan dan profitabilitas secara simultan berpengaruh terhadap pengungkapan green banking.
ANALISIS PERENCANAAN KEUANGAN SYARIAH PETANI SAWIT DALAM MENINGKATKAN ZISWAF Amrizal Amrizal; Muhamad Dhani Aswin; Nur Asma; Lia Survika; Lutfi Hidayati
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1194

Abstract

Oil palm farmer groups during the harvest season often do not control expenses while during the lean season they experience difficulties and are even trapped in Ijon loans or loan sharks. The purpose of this research is Analyzing the implementation of improving the standard of living of farmers by implementing Islamic financial planning, Analyze Farmers' understanding of contributing to the development of Ziswaf and Analyze how to determine good Islamic financial planning for farmers. The research design used descriptive qualitative with primary data sources in the form of interviews with oil palm smallholders with a sample of 9 farmers from around 150 oil palm smallholders in Kampung Baru Village, Bilah Barat District, Labuhan batu Regency. Qualitative data analysis using Nvivo12 Plus software as a data processing tool. The results of the study prove that firstly, oil palm smallholders have not been able to improve the welfare of the oil palm group based on the sharia financial system. do not understand how to develop Ziswaf assets so that they can be managed optimally. Second, oil palm farmers do not fully understand the contribution of zakat infak and alms assets to the maximum. Third, it is necessary to provide counseling on how to manage Islamic finance and Islamic financial planning based on the Islamic financial system
Implementation of Murabahah Financing in Improving the Welfare of UMKM (Study at BSI Bank) Batam City Afi Parnawi; Andre Mirza Hartawan; Amrizal
East Asian Journal of Multidisciplinary Research Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i10.6662

Abstract

This research aims to investigate the implementation of murabahah financing by Bank Syariah Indonesia (BSI) in improving the welfare of Micro, Small and Medium Enterprises (MSMEs) in Batam City. In the context of Sharia economics, murabahah financing has become an important alternative for MSMEs to obtain funds without involving riba (interest) which is prohibited in Sharia principles. The research method used is a case study with a focus on murabahah financing services provided by Bank BSI. The research results show that murabahah financing from Bank BSI has had a positive impact on the welfare of MSMEs in Batam City. MSMEs that received murabahah financing from BSI Bank have experienced an increase in business capital, business expansion and increased production. Another advantage is the consultation and support services in business development provided by BSI Bank. However, this research also identified several challenges in implementing murabahah financing, such as sometimes complicated requirements and administrative obstacles. Therefore, recommendations are given to Bank BSI and the local government to continue to improve ease of access, provide better education, and improve coordination with MSMEs.
Co-Authors Adi Rizfal Efriadi Afi Parnawi Aida Maudi Andre Mirza Hartawan Anis Hisabillah Dian Fathma Alfina Evanda Nabilla Zahro Fadiah Amalda Fahbi Hidayanto Henny Mulyati Irawati Sardi Irawati Sardi Isnan Hari Mardika Iwan Setiadi Junarti Junarti Lia Survika Luki Tias Sari Lutfi Hidayati Muhamad Dhani Aswin Nur Asma Nurul Hazmi Qorin Nurul Iffah Rizky Maulana Pribadi Rosita Noer Amalia Sawati Sawati Silvi Reni Cusyana Silvi Reni Cusyana Silvi Reni Cusyana Sinta Mawardiyanti Siti Nurhalisa Siti Nurrahmawati Tegar Pramulya Tri Budi Astuti Vina Yusniarti