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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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PENGARUH ESG DAN LEVERAGE TERHADAP PROFITABILITAS DENGAN MODERASI UKURAN PERUSAHAAN Azis, Azolla Degita; Priyandini, Dzira Mifta; Masruri, Mohamad Anwar
Aktiva : Jurnal Akuntansi dan Investasi Vol 10, No 2 (2025): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v10i2.2860

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ESG dan leverage terhadap profitabilitas, dengan ukuran perusahaan sebagai variabel moderator. ESG mencerminkan komitmen perusahaan terhadap praktik lingkungan, sosial, dan tata Kelola, sedangkan leverage diukur melalui Debt to Equity Ratio (DER) yang menunjukkan proporsi utang dalam pembiayaan perusahaan. Sampel penelitian ini adalah perusahaan yang terdaftar di BEI selama periode 2019–2023 menggunakan regresi data panel dengan pendekatan FEM. Hasil penelitian menunjukkan bahwa ESG dan ukuran perusahaan memiliki dampak positif terhadap profitabilitas. Sementara leverage menunjukkan dampak negatif, yang berarti utang berlebihan dapat mengurangi profitabilitas. Ukuran perusahaan memoderasi hubungan antara ESG dan leverage terhadap profitabilitas. Implikasi dari penelitian ini adalah bahwa perusahaan di Indonesia perlu memiliki praktik keberlanjutan yang efektif, leverage yang optimal, dan ukuran perusahaan yang tepat untuk meningkatkan profitabilitas dan daya saing jangka panjang.
ANALISIS RASIO KEUANGAN DAN FINANCIAL DISTRESS SEBELUM DAN SESUDAH COVID-19 SUBSECTOR FOOD AND BEVERAGE Putri, Dinda Ramadhani; Azis, Azolla Degita; Rizqi, Muhammad Nur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1727

Abstract

after, and during the covid 19 pandemic. The sample taken was purposive sampling in food and beverage subsector manufacturing industry companies listed on the Indonesia Stock Exchange for the period 2018-2021. The data analysis method used is the difference test or the Anova analysis method. Where the results showed CR, ROA, DAR, and TATO there was a difference in financial distress every period of the year, except in 2021 CR there was no significant difference in FD. It is hoped that the results of this study can be a benchmark in determining policies to avoid financial distress.Keywords: financial distress, financial ratio, Altman z-score
Pengaruh Intensitas Modal dan Konservatisme Akuntansi Terhadap Penghindaran Pajak Muhamad Mashur Syawal; Azolla Degita Azis; Angga Prasetia
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1809

Abstract

Tax is a very important component of state revenue. because 82.42% of total state revenue comes from taxes. One type of obstacle that hinders tax collection that causes state revenue to decrease is tax avoidance. This research aims to examine the influence of capital intensity and accounting conservatism on tax avoidance. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The approach used in this research is a quantitative method using secondary data obtained from financial reports published on the Indonesia Stock Exchange (BEI) website and company websites. The population in this study were Food and Beverages Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. The sample used in this study included 15 companies obtained by purposive sampling method and SPSS software version 23 was used to analyze the data with a multiple linear regression analysis approach. The findings show that capital intensity has a significant negative effect on Tax Avoidance and accounting conservatism has a significant positive effect on tax avoidance. Large fixed asset storage is carried out by a company not solely to avoid taxes but rather it is done by the company with the aim of running the company's operations. The principle of conservatism applied in accelerating the recognition of costs or losses and delaying the recognition of income has an impact on reducing the profit used as the basis for calculating the company's tax obligations.
Pengaruh Langsung dan Tidak Langsung Work Life Balance Terhadap Kinerja Karyawan Melalui Kepuasan Kinerja pada Gemilang Realty Group Muhamad Yoga Alfranssyah; Muhammad Aziz Firdaus; Azolla Degita Aziz
Indonesian Journal of Innovation Multidisipliner Research Vol. 1 No. 3 (2023): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/ijim.v1i3.36

Abstract

Penelitian ini membahas mengenai bagaimana Work Life Balance dan Kepuasan Kerja berpengaruh terhadap Kinerja Karyawan pada Gemilang Realty. Tujuan penelitian ini adalah untuk menguji pengaruh Work Life Balance dengan peran Kepuasan Kerja sebagai mediasi mempengaruhi Kinerja Karyawan. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada 45 responden yang merupakan karyawan pada Gemilang Realty. Alat uji analisis yang digunakan adalah SmartPLS v.4.0 dengan metode analisis SEM (Structural Equation Modeling). Hasil penelitian ini menunjukkan bahwa Work Life Balance berpengaruh positif dan signifikan terhadap Kepuasan Kerja dengan Koefisien jalur sampel asli (O) 0,941. Work Life Balance tidak berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai koefisien jalur Original sample (O) 0,018. Kepuasan Kerja Berpengaru Positif dan signifikan terhadap Kinerja Karyawan dengan nilai koefisien jalur Original sample (O) 1,015. Sedangkan Work Life Balance melalui Kepuasan Kerja berpengaruh signifikan terhadap Kinerja Karyawan, dengan nilai Original sample (O) = 0,955 dikatakan moderat. Penerapan Work Life Balance terhadap karyawan harus ditingkatkan dan Kepuasan Kerja yang baik akan meningkatkan kinerja karyawan pada Gemilang Realty.
DO IT COMMITTTEE AND ERP ADOPTION AFFECT A FIRM’S PROFITABILITY? BANKING EVIDENCE FROM INDONESIA Aninda Puji Adila; Azolla Degita Azis; Khalilul Rahman; Azla Nurul Fakhira
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5606

Abstract

The purpose of this study is to examine the effect of the Information Technology Committee (IT Committee) and the Enterprise Resource Planning (ERP) system have affected Indonesian banking organization’s profitability as determined by Net Profit Margin (NPM). Purposive sampling was used to choose 78 samples from the research population, which consists of banks registered with the Financial Services Authority (OJK) between 2022 and 2024. Panel data regression with a Random Effects Model (REM) technique was used to evaluate the data. To verify the model's validity, descriptive statistics and traditional assumption tests, such as multicollinearity and heteroscedasticity, were carried out. The findings indicate that Net Profit Margin is not significantly impacted by either the Information Technology Committee or the ERP implementation. These results imply that the adoption of ERP systems and IT Committee frameworks has not immediately increased profitability. The low impact could be attributed to the early phases of digital transformation in Indonesian banks, organizational preparedness, and human resource skills. According to the study's findings, IT Committee and ERP adoption have limited short-term financial effects but have the ability to increase performance over the long run. It is advised that more study be done to increase the observation duration and incorporate other factors like digital maturity and cost effectiveness. Tujuan penelitian ini adalah untuk menganalisis pengaruh Komite Teknologi Informasi (IT Committee) dan sistem Enterprise Resource Planning (ERP) telah mempengaruhi profitabilitas organisasi perbankan Indonesia yang diukur melalui Margin Laba Bersih (NPM). Sampling purposive digunakan untuk memilih 78 sampel dari populasi penelitian, yang terdiri dari bank-bank yang terdaftar di Otoritas Jasa Keuangan (OJK) antara tahun 2022 dan 2024. Regresi data panel dengan teknik Model Efek Acak (REM) digunakan untuk menganalisis data. Untuk memverifikasi validitas model, dilakukan statistik deskriptif dan uji asumsi tradisional, seperti multikolinearitas dan heteroskedastisitas. Temuan menunjukkan bahwa Margin Laba Bersih tidak terpengaruh secara signifikan oleh Komite Teknologi Informasi maupun implementasi ERP. Hasil ini menunjukkan bahwa adopsi sistem ERP dan kerangka kerja Komite Teknologi Informasi belum secara langsung meningkatkan profitabilitas. Dampak yang rendah ini dapat dikaitkan dengan fase awal transformasi digital di bank-bank Indonesia, kesiapan organisasi, dan keterampilan sumber daya manusia. Menurut temuan studi, Komite IT dan adopsi ERP memiliki dampak finansial jangka pendek yang terbatas, tetapi memiliki potensi untuk meningkatkan kinerja dalam jangka panjang. Disarankan agar dilakukan studi lebih lanjut untuk memperpanjang durasi pengamatan dan memasukkan faktor lain seperti kematangan digital dan efisiensi biaya.
Pemberdayaan Literasi Digital E-commerce Pada Pelaku Usaha UMKM Imigran WNI di Kampung Pandan, Kuala Lumpur, Malaysia Azolla Degita Azis; Titing Suharti; Asti Marlina; Novel Anak Lyndon
Jurnal Pengabdian Masyarakat Indonesia Vol 6 No 2 (2026): JPMI - April 2026
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.4343

Abstract

Transformasi digital telah menjadi kebutuhan mendesak bagi pelaku usaha mikro, kecil, dan menengah (UMKM), termasuk bagi Warga Negara Indonesia (WNI) imigran yang menjalankan usaha di luar negeri. Namun, sebagian besar pelaku UMKM imigran di Malaysia masih belum memahami konsep dasar e-commerce serta belum mampu memanfaatkan teknologi digital sebagai sarana pemasaran dan distribusi produk. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan dan pendampingan penggunaan teknologi digital e-commerce kepada pelaku usaha UMKM imigran WNI di Malaysia. Metode yang digunakan adalah pendekatan kualitatif melalui pelatihan dan pendampingan partisipatif melalui sesi pelatihan daring, diskusi interaktif, serta praktik langsung penggunaan platform e-commerce seperti Shopee dan Tokopedia. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap strategi pemasaran digital, pemilihan platform e-commerce yang sesuai, serta kemampuan dalam mengelola etalase produk secara mandiri. Program ini diharapkan menjadi kontribusi nyata dalam mendukung pemberdayaan ekonomi diaspora Indonesia dan memperkuat daya saing usaha mereka di era ekonomi digital.
Peningkatan Kinerja Usaha Industri Retail Melalui Pendampingan Manajemen Sumber Daya Manusia Berbasis Pembagian Tugas dan SOP Kerja: Pengabdian Theressa Taken Pasaribu; Aninda Puji Adila; Azolla Degita Azis; Restu Hanin Annisaa; Raihan Fajri Ramadhan; Budi Darma
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6636

Abstract

Improving retail business performance through human resource management mentoring based on task division and work SOPs aims to enable management at the Hombing Jaya store to distribute tasks in accordance with work SOPs and ensure work runs according to the wishes of the business owner and employees. This community service activity was conducted at one of the Hombing Jaya retail stores. This mentoring was conducted using a participatory approach and training conducted through observation and interviews, followed by discussions with participants. The results of this activity revealed that the Hombing Jaya store had not implemented a documented division of tasks, and that work was carried out solely based on habit, and that a work evaluation mechanism was not yet available. The implications of this community service are that participants are able to understand human resource management and equitable work division mechanisms, are able to create employee task divisions within the business, are able to establish performance SOPs, and evaluate performance in their business.
Digital Financial Literacy of MSMEs in Emerging Countries: A Systematic Literature Review and Future Research Agenda Azis, Azolla Degita; Mukminin, Amirul; Zulma, Gandy Wahyu Maulana; Nugraha, Nugraha; Lyndon, Novel Anak
Educational Leadership and Management Journal Vol. 4 No. 1 (2026): Element - 2026
Publisher : FKIP Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/element.v4i1.55636

Abstract

Digital Financial Literacy (DFL) has gained popularity in academic research over the past ten years, particularly as digital financial services have transformed the way individuals and businesses interact with the economic system. This paper presents a comprehensive systematic literature review (SLR) analysis of digital financial literacy studies in micro, small, and medium enterprises (MSMEs) in developing countries. The analysis uses VOSviewer to map the scholarly community, analyze the topic's evolution, and identify key contributors based on Scopus literature from 2016 to 2026. The number of articles decreased from 7,219 to a target collection of 26 articles using progressive classification. This study creates a conceptual framework for mapping digital financial literacy using the findings of the most cited studies. The result shows financial literacy, acceptance of fintech, digital financial inclusion, and financial risk behaviour are prevalent themes. The literature on digital financial literacy in the MSMEs area is still fragmented and under-theorized, despite the significant increase in academic contributions from emerging countries. In order to strengthen MSME financial resilience in the digital era, this review unifies scattered information and suggests a future research agenda that calls for context specific studies, comparative cross-country analysis, and more policy-oriented inquiry.
Beyond Compliance: The Role of Green Economy and Digitalization in Enhancing MSMES’ Tax Contribution Annisaa, Restu Hanin; Azis, Azolla Degita; Sukmawati, Aegisia; Ramalia, Aminah
Jurnal Sains Sosio Humaniora Vol. 10 No. 1 (2026): Volume 10, Nomor 1 January - June 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i1.56150

Abstract

This study aims to analyze the relationship between the green economy, the digitalization of MSMEs, tax compliance, and the tax contributions of MSMEs. This study employs a quantitative approach using data collected via a questionnaire from a sample of 109 MSMEs in Indonesia. The data analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationships among the variables. The results show that the green economy and the digitalization of MSMEs have a positive effect on MSME tax compliance, and tax compliance has a significant effect on MSME tax contributions. The findings of this study provide practical implications for policymakers and tax authorities to encourage MSME adoption of green economic practices and digital technologies as strategic instruments for improving tax compliance. In addition, the results suggest that strengthening digital transformation programs and sustainability-oriented initiatives among MSMEs can contribute to increasing tax revenues and supporting sustainable economic development. This study has a limitation in that it still uses digitalization in a general sense, without specifying the form of digitalization used. Future research is expected to focus on the digitalization of MSME record-keeping or the digitalization of the MSME tax system.
Analisis Dampak Kebijakan Pengurangan Emisi Ghg Pada Kepatuhan Pengungkapan Sustainability Report Dan Praktik Akuntansi Lingkungan Perusahaan Indonesia Dede Widiya; Azolla Degita Azis; Muhammad Anwar Masruri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4645

Abstract

Global climate change caused by rising greenhouse gas (GHG) emissions is driving companies to improve transparency and accountability through sustainability reports and environmental accounting practices. In Indonesia, the energy sector is one of the sectors that contributes significantly to GHG emissions, and is therefore required to implement emission reduction policies and sustainability reporting in a more optimal manner. This study aims to analyze the impact of GHG emission reduction policies on compliance with sustainability report disclosures and environmental accounting practices among energy sector companies in Indonesia. This study employs a qualitative approach using a case study methodology. The study population consists of energy sector companies in Indonesia, while research informants were selected using purposive sampling, comprising sustainability managers, environmental managers, accounting staff, and the sustainability report drafting team. Research data consists of primary and secondary data obtained through semi-structured interviews, document reviews, sustainability reports, annual reports, and relevant regulations. Data analysis was conducted using qualitative analysis through the stages of data reduction, data presentation, triangulation, and drawing conclusions. The research findings indicate that GHG emission reduction policies drive the transformation of environmental accounting practices through the development of carbon accounting systems, the integration of environmental aspects into corporate decision-making, and improvements in the quality of sustainability report disclosures. However, policy implementation still faces various challenges, such as limitations in human resources, technology, and uniform environmental accounting standards. This study concludes that GHG emission reduction policies play a crucial role in improving environmental accounting practices and compliance with sustainability report disclosures among energy companies in Indonesia. The implications of this research highlight the need for enhanced corporate capacity, strengthened regulations, and the development of an integrated environmental reporting system to support corporate sustainability.
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