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All Journal The Indonesian Journal of Business Administration Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Sains Sosio Humaniora Aktiva : Jurnal Akuntansi dan Investasi Bilancia : Jurnal Ilmiah Akuntansi eCo-Buss JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Pengabdian Masyarakat Indonesia Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Publikasi Ilmu Manajemen JAKBS Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Innovation Multidisipliner Research Educational Leadership and Management Journal
Azolla Degita Azis
Universitas Jambi
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture 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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The Influence of the Independence of the Board of Commissioners and the Size of the Board of Directors on Company Performance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Rindiani, Antika; Azis, Azolla Degita; Rizqi, Muhammad Nur
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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Abstract

The purpose of study This is forknow influence from independence of the board of commissioners and size of the board of directors to performance company. Population in research This is company manufacture subsector food and beverages listed on the Indonesia Stock Exchange (BEI) in the period 2020-2023. Research methods use approach quantitative with technique taking sample use purposive sample and 8 companies were selected with 32 analysis data. Data analysis techniques using technique multiple linear regression with tool analysis used for processing the data is IBM SPSS (Statistical Package for the Social Sciences) version 27. Results of study This show that independence of the board of commissioners influential positive to performance companies, increasingly height of the board of commissioners independent so the more improve the retrieval process decision as well as more supervision effective. Size of the board of directors influential positive to performance company, the size of the board of directors is morebig can increase efficiency operational performance company with high number of board of directors.
The Moderating Role of Leverage on Capital Intensity on Accounting Conservatism Aprilia, Ferlis; Azis, Azolla Degita; Prasetya, Angga; Rumiasih, N.A
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This research aims to examine the moderating role of leverage on capital intensity in relation to accounting conservatism. Using SPSS 26 and the purposive sampling method, this research focuses on manufacturing companies in the consumer goods and agricultural sectors listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The results show that capital intensity has a positive effect on accounting conservatism, while leverage has a negative effect. This means that the higher the capital intensity, the more conservative the company's financial statements, while companies with high leverage tend to be less conservative. Furthermore, Leverage does not moderate the relationship between capital intensity and accounting conservatism. These findings provide practical implications for manufacturing companies, investors, and regulators. Companies should consider capital intensity and leverage in conservative accounting policies. Investors can leverage this information for better decision making, and regulators can use these results to promote transparency in the manufacturing sector. This research also opens up opportunities for further study on other factors that influence accounting conservatism.
The Effect of Payroll Accounting Information Systems on Improving the Effectiveness of Internal Control of Employee Salary Payments Hermawan, Haslisa; Cahyana, Agus; Azis, Azolla Degita; Ningrum, N.ARumiasih.
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study discusses the effect of accounting information systems on internal control at PT Perfect Circle Engineering. With the aim of knowing how the payroll accounting information system is used and how internal control of employee salary payments is affected by it. This research uses a quantitative descriptive approach, primary data collection using observation methods and distributing questionnaires. The population in this study were all employees of PT Perfect Circle Engineering as many as 45 people, and as many as 30 people became samples in this study, all of which were returned to researchers. This study uses data quality test analysis, simple linear regression analysis, hypothesis testing and uses the IBM SPSS Statistics Version 23 program. The results of the author's research indicate that the implementation of the payroll accounting information system has been carried out properly in accordance with the procedure. and the system that has been used has a significant effect on how effective internal control of employee salary payments is.
Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Perpajakan serta Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Megawati, Indah; Sundarta, Imam; Azis, Azolla Degita
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.26198

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan pajak, pemahaman peraturan perpajakkan serta sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di PT. Terang Nusantara Sepuluh. Sampel yang digunakan dalam penelitian ini adalah wajib pajak orang pribadi yang bekerja di PT. Terang Nusantara Sepuluh sebanyak 37 responden. Teknik pengumpulan sampel yang digunakan dalam penelitian ini adalah menggunakan purposive sampling. Adapun jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang berupa nilai atau skor atas jawaban yang diberikan oleh responden terhadap pernyataan-pernyataan yang ada dalam kuesioner. Sumber data yang digunakan yaitu data primer. Data primer diperoleh dari pengamatan langsung, wawancara, kuesioner dan observasi. Metode analisis data menggunakan uji kualitas data, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Berdasarkan penelitian yang telah dilakukan dapat diambil kesimpulan bahwa kualitas pelayanan pajak secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak. Kemudian pemahaman peraturan perpajakan secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak. dan sanksi perpajakan berpengaruh secara parsial terhadap kepatuhan wajib pajak.
The Effect Of Added Financial Ratio And Economic Value On Company Market Value (Case Study On Islamic State-Owned Banks In Indonesia For The 2017 – 2019 Period) Rantika, Mira; Rumiasih, N.A; Asvariwangi, Verni; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7215

Abstract

This study aims to examine and analyze the effect of financial ratios and Economic Value Added on Market Value Added in Islamic Commercial Bank BUMN in Indonesia. The data used are secondary data in the form of financial statements of BRI Syariah, BNI Syariah, and Bank Syariah Mandiri in 2017-2019. The samples used were three companies with a purposive sampling method. The research data analysis stage is multiple linear analysis. The results of the study simultaneously showed that CAR, BOPO, FDR, NPF, and EVA affect the Market Value Added. Partially CAR and FDR has no effect on stock prices. NPF affecting the Market Value Added. This means that every increase in NPF will raise Market Value Added, while BOPO and EVA has a negative influence on Market Value Added, meaning that any increase in BOPO and EVA will reduce Market Value Added.
The Effect of Income Level, Education Level, and Public Awareness on Land Building Tax Compliance Erlani, Dhea Sylva; Sundarta, M. Imam; Azis, Azolla Degita; Rasiman, Rasiman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8761

Abstract

This study aims to find out empirically about the effect of income level, education level and public awareness on land and building tax compliance in Benteng Village, Ciampea District. The research method used is quantitative method. The analysis prerequisite test consisted of normality and multicollinearity tests. Hypothesis testing using data analysis method, namely multiple linear regression with f test and t test between four variable data, namely data on the influence of income level analysis, education level and public awareness on land and building tax compliance. random, representing the population of taxpayers who have SPPT in Benteng Village (3118 taxpayers). The results of this study indicate that public awareness of land and building tax compliance has a significant effect on compliance with land and building taxes, this is because the people of Benteng village are very aware of land and building tax compliance.Especially for national development.
Comparison Analysis Of Financial Performance At Pt Arkha Jayanti Persada Tbk And PT Atmindo Tbk Period 2017 – 2020 Ismawardhani, Mutiara; Azis, Azolla Degita; Yudhawati, Diah; Masruri, M. Anwar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8777

Abstract

This study aims to analyze the comparison of the financial performance of PT Arkha Jayanti Persada Tbk and PT Atmindo Tbk which are listed on the Indonesia Stock Exchange . The data analysis method used in this study is a descriptive approach. The variables use to measure and analyze the company's financial ratios are Liquidity Ratios (Current ratio and Quick Ratio), Solvency Ratios ( DAR and DER ), Profitability Ratios ( ROA and ROI ), and the Activity Ratio ( TATO and ITO ) for four years, 2017 to 2020. The source of the data used is financial data obtained from the Indonesia Stock Exchange. Based on the research conducted, it can be seen that the results of the overall financial ratios of PT Atmindo Tbk have a better financial performance rating compared to PT Arkha Jayanti Persada Tbk
Analysis Of Joint Cost Calculation In Determining Cost Of Production Cv. Alfar Bakery Rahmawati, Siti Shasinta; Cahyana, Agus; Azis, Azolla Degita; Asvariwangi, Verni
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8779

Abstract

The purpose of writing this thesis is to determine the calculation and knows the amount of profit/loss earned by the company. In this study using the relative selling value method, the authors conclude that: in calculating the allocation of joint costs at CV. Alfar Bakery generates a total cost of Rp 44.132.130. That it can be estimated that the total joint cost generated are 10% to the CV. Alfar Bakery revenue results. So that this company can determine the selling price of its products precisely and accurately, in the sense that it is neither too low nor too high.
Effect Of Trading Volume Activity And Stock Return On Stock Split (Financial Sector 2017-2021 Period) Handayani, Adinda Putri; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8840

Abstract

The purpose of this study was to determine whether TVA and stock returns affect the stock split. The data collection technique in this study was an event study to analyze the hypothesis, namely on the 5th, 10th and 15th days before and after the company did a stock split. The test results of the effect of TVA (X1) on the stock split using the partial T test method showed results that had a significant effect, while the test results for the effect of stock returns (X2) on the stock split using the partial T test method showed insignificant results, namely there was no effect of return. stock before and after the stock split event and the test results The effect of TVA and stock returns on stock split using the simultaneous test method F shows the results of the magnitude of the influence of the TVA variable and stock returns on the stock split is 26%, then this shows TVA and stock returns have an effect on stock splits in financial sector companies listed on the Indonesia Stock Exchange for the 2017-2018 period.
The Effect of Audit Committee Effectiveness and Operating Cash Flow on Earnings Persistence in Banking Companies Listed on the Indonesia Stock Exchange Deviyana, Alvira Putri; Azis, Azolla Degita; Bimo, Widhi Ariyo
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14866

Abstract

This study aims to determine the effect of the effectiveness of the audit committee and operating cash flow on earnings persistence in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research method used in this research is a quantitative approach with descriptive methods where the results of data research are in the form of exposure to statistical results processed using E-views version 12 software. The study used secondary data in the form of annual financial reports of banking companies for the 2018-2021 period. Sampling used purposive sampling technique and there were 29 banking companies with a period of four years. Based on the analysis that has been carried out in this study, the results show that the variable effect of the effectiveness of the audit committee and operating cash flow has no effect on earnings persistence. And simultaneously the variable effectiveness of the audit committee and operating cash flow has no effect on earnings persistence.
Co-Authors Agus Cahyana Aminah Ramalia Amirul Mukminin Angga Prasetia Angga Prasetia Anggita Citra Dewi Aninda Puji Adila Aninda Puji Adila Aprilia, Ferlis Aprilianti, Anggi Arjun Mahendra Asti Marlina Azla Nurul Fakhira Basith, Jundi Muhammad Bimo, Widhi Aryo Budi Darma Budi Darma Dede Widiya Denia Maulani Desi Purnamasari Desmy Riani Deviyana, Alvira Putri Diah Yudhawati Dinda Ramadhani Putri Dwi Martani Dzahwana Adnan Erlani, Dhea Sylva ERNAWATI Fadjriah, Wafa Fina Adlia Fitri Chairunnisa Hafidhia Ihsan Handayani, Adinda Putri Hanin Annisa, Restu Hermawan, Haslisa Hurriyaturrohman Hurriyaturrohman Iin Safariah Ijudin Imvie, Amanda Amalia Indah Megawati, Indah Indupurnahayu Ismawardhani, Mutiara Isrochmani Murtaqi Juang, Sari Enovani Khalilul Rahman Kumdarti, Ria Kurniawan, Fero Lilis Lisnawati Lutphy Raihana Suci Lyndon, Novel Anak M. Imam Sundarta Mahendra, Arjun Masruri, M. Anwar Masruri, Mohamad Anwar Maulana, Muhamad Farhan Mohammad Irsyad, Fatih Mugi Dharmawan Muhamad Azis Firdaus Muhamad Mashur Syawal Muhamad Nur Rizqi Muhamad Yoga Alfranssyah Muhamad, Abilly Muhammad Anwar Masruri Muhammad Aziz Firdaus Muhammad Nur Rizqi Muniroh, Leny N. A. Rumiasih Nia Kania Dewi, Nia Kania Niken Octafiani Novel Anak Lyndon Nugraha Nugraha Nurkholifah, Mutiara Nurlaelasari Nurlaelasari Nurlaelasari, Nurlaelasari Pasaribu, Theressa Taken Prasetya, Angga Priyandini, Dzira Mifta Putri, Dinda Ramadhani Rachmatullaily Tinakartika Rinda Rahmat Mulyana Dali Rahmawati, Siti Shasinta Raihan Fajri Ramadhan Ramadhan, Raihan Fajri Rantika, Mira Rasiman Rasiman Rindiani, Antika Rio Fazliansyah Riya Dwi Andari Rizki Amalia Rosita, Rika Sari Enovani Juang Saring Suhendro Sukmawati, Aegisia Sundarta, Imam Theressa Taken Pasaribu Titing Suharti Verni Asvariwangi Widhi Ariyo Bimo Winda Safitri Yogi Resmawan Yuliusman - Zulma, Gandy Wahyu Maulana