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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdimas Serawai Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Ambidextrous : Journal of Innovation, Efficiency and Technology in Organization Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Chairul Suhendra
Universitas Muhammadiyah Bengkulu
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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PENGARUH KUALITAS AKRUAL, LEVERAGE, UKURAN PERUSAHAAN DAN ARUS KAS TERHADAP CASH HOLDING PERUSAHAAN Anjelina, Ragilia; Suhendra, Chairul; Rianindita, Nansi
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.178

Abstract

The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021, totaling 72 companies. The sample used in this study amounted to 19 companies using a purposive sampling technique. The data analysis technique used is the Classical Assumption Test and Partial Hypothesis Test (T Test) and Simultaneous (F Test) with the help of the SPSS 22 Program. The results of this study show partially Accrual quality (X1) has no effect on the company's cash holding with a significant value of 0.248> 0.05 (5%), Leverage (X2) has an effect on the company's cash holding with a significant value of 0.034 <0.05, Firm size (X3) has an effect on the company's cash holding with a significant value of significant 0.000 <0.05, Cash Flow (X4) has no effect on the company's cash holding with a significant value of 0.654> 0.05 (5%). While simultaneously Accrual Quality, Leverage, Company Size, and Cash Flow have a joint effect on the company's cash holding with a significant value of 0.000 <0.05 (5%).
The Unveiling Efficiency Through Flexibility: A New Paradigm for Business Performance at PT Bukit Asam Suhendra, Chairul; Pefriyadi, Pefriyadi; Ardiles Nur
Ambidextrous Journal of Innovation Efficiency and Technology in Organization Vol. 1 No. 01: Ambidextrous Leadership and Organizational Agility: Redefining Innovation and Efficie
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/ambidextrous.v1i01.33

Abstract

This study aims to evaluate the effect of Operational Efficiency Level, Organizational Flexibility Level, and Process Innovation Level on Total Business Performance at PT Bukit Asam (Bengkulu Branch). Multiple regression analysis conducted to examine the effect of Operational Efficiency Level, Organizational Flexibility Level, and Process Innovation Level on Total Business Performance at PT Bukit Asam (Bengkulu Branch) resulted in important findings. Operational Efficiency and Organizational Flexibility significantly and positively influence Total Business Performance, indicating their potential to improve overall business performance. However, Process Innovation did not show a significant influence at the time of analysis. The regression model explained about 65.7% of the variance in Total Business Performance, emphasizing the collective significance of these variables. Nonetheless, about 34.3% of the variation remained unexplained, suggesting the presence of additional influential factors beyond the scope of the model. These findings highlight the importance of prioritizing Operational Efficiency and Organizational Flexibility strategies to improve business performance. The findings also underscore the need for further exploration or broader context consideration of Process Innovation to comprehensively improve business performance. This study assists management in formulating more effective strategies, recognizing the critical factors that impact business performance while acknowledging the complexity in determining the whole.
PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI: (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sri Wulan Pertiwi; Nensi Yuniarti. Zs; Furqonti Ranidiah; Yudi Partama Putra; Chairul Suhendra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1655

Abstract

This study aims to determine the effect of financial distress, leverage, and company size on accounting conservatism in manufacturing companies in the food and beverage industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data in the form of industrial (company) financial reports for the food and beverage sector for 2019-2021. The study used the purposive sampling method, with the number of companies 25 x 3 years of research and a total sample of 75. The statistical method used was SPSS multiple linear regression with hypothesis testing, partial t statistical test, simultaneous f test and test of the coefficient of determination. The results of this study indicate that: based on the results of the t test for the variable financial distress (X1_FD) it has a significance of 0.155, which means that it is greater than 0.05, then H1 is rejected. Thus it can be concluded that the financial distress variable has no significant effect on accounting conservatism. The leverage variable (X2_LEV) has a significance of 0.000, which means it is smaller than 0.05, then H2 is accepted. Thus it can be concluded that the leverage variable (X2_LEV) has a significant effect on accounting conservatism. And the results of testing hypothesis 3 show that firm size (X3_UP) has no effect on accounting conservatism. This can be seen from the significance value of 0.491. The significance level is above 0.05, so it can be concluded that company size has no effect on accounting conservatism.
Pemberdayaan Dan Pelatihan SDM UMKM Melalui Pelatihan Pengelolaan Keuangan Bagi Usaha Mikro Kecil Dan Menengah di Kabupaten Bengkulu Utara Zulyanto, Aan; Mukadar, Amir; Suhendra, Chairul; Pertiwi, Dinal Eka; Nazar, Nazar
JURNAL ABDIMAS SERAWAI Vol. 3 No. 3 (2023): Jurnal Abdimas Serawai (JAMS)
Publisher : Program Studi Administrasi Fakultas Ilmu Sosial dan Ilmu Politik Universitas Muhammadiyah Bengkulu 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jams.v3i3.9341

Abstract

In 2020, the Ge-ARU (North Bengkulu I Love Products Movement) MSME Association was formed, one of the goals of which is to make North Bengkulu Regency an environmentally friendly, technology-based business city. With a current membership of 712 MSMEs engaged in the following fields: culinary, palm oil waste utilization, sales of agricultural products and processing, and others. One form of human resource development effort can be done through training because training can improve skills and knowledge. Currently, the need for training in the community and MSMEs is very important to increase the productivity and quality of good MSMEs. Several MSME groups have the potential to develop skills through training; one of the training activities that will be carried out is the financial management strategy for MSMEs. In this service, the activities carried out are as a solution to existing problems, namely providing education, socialization, and assistance on Financial Management Strategies for MSMEs. Some of the materials provided include financial conditions, asset status, debt, capital, business planning, and several other financial strategies, including the preparation of good financial reports for MSMEs.
The Effect of Inflation, Exchange Rate, Bi rate, Dow Jones Index on the Composite Stock Price Index (Empirical Studies on the Indonesian Stock Exchange in 2018-2022) Inzira Fauzia NoviaSari; Hesti Setiorini; Yusmaniarti Yusmaniarti; Chairul Suhendra
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1301

Abstract

The Composite Stock Price Index (IHSG) is a reflection of the Indonesian economy, when the JCI shows an increase, it means that the Indonesian economy is in a conducive condition and vice versa. To be able to find out what can help the movement of the JCI, several factors need to be considered, such as inflation, the exchange rate, the BI rate and the Dow Jones index. The purpose of this study was to determine the effect of inflation, exchange rates, the BI rate and the Dow Jones index (DJIA) on the JCI. This research was conducted at the IDX using a sample of 60 consisting of monthly data for all variables from 2018 to 2022 by determining the sample using a saturated sample or census sample. The data analysis technique used was the Classical Assumption Test and Partial Hypothesis Test (T Test) and Simultaneous (F Test) with the help of the SPSS 22 Program. The results showed that partially Inflation (X1) had no effect on the JCI with a significant value of 0.358> 0 .05 and t count 0.927<2.004, Exchange Rate (X2) has no effect on JCI with a significant value of 0.389>0.05 and t count -0.869<2.004, BI Rate (X3) has no effect on JCI with a significant value of 0.242>0, 05 and t count -1.182 <2.004, the Dow Jones Index (X4) has an effect on the JCI with a significant value of 0.000 <0.05 and t count 4.962>2.004. While simultaneously Inflation, Exchange Rate, BI Rate, and the Dow Jones Index have a joint effect on the JCI with a sig value of 0.000<0.0.
Analysis Of Financing Procedures At The Kencana Ketahun Berkah Sejahtera Sharia Savings And Loan Cooperative (KKBS) Ketahun District North Bengkulu Ummul Khair; Chairul Suhendra; Dharma Setiawan; Amir Mukadar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1551

Abstract

Achievements in terms of providing financing to Cooperative members are notregardlessfrom the role of Cooperative administrators and managers in terms of carrying out/implementing proceduresproviding financing (loans) to members . ProcedureProviding financing is a rule or provisionmade by the management and approved by the Supervisor which is used as a guideline for the management/managers in carrying out their duties so that they can reduce one of the financing risks, namely avoiding or reducing bad financing (problems). With the existence of procedures for providing financing, it is hoped that the financing (loan) can be returned according to the agreement or it could also mean thatprocedureProviding financing requires members who receive financing facilities topay off the financing accordinglyagreementwithgiverloanalong with profits for the cooperative in the form of Ujrah, Margin or profit sharing according to the financing agreementset.ForThat adminis trator cooperative mustoperate procedur eproviding financing (loans) so thatits membersresponsibleresponsible for the financing (loan) received and making payments in accordance with the provisions or contracts that have been mutually agreed upon. The aim of this researcher is to: (a) know the procedureproviding financing to the Kecana Ketahun Berkah Sejahtra Savings and Loans and Sharia Financing cooperative (KKBS), (b) requirementswhat must be fulfilled by Kopeasi members to apply for financingon Cooperative . Save Kencana Sharia loans and financing for a Prosperous Blessing Year (KKBS) .MethodstudyWhichused in this research is qualitative. With this type of approachused is the phenomenology of procedures for providing financing toCooperativeSave Kencana Kertahun Berkah Sejahtera (KKBS) sharia borrowing and financing (KKBS) Ketahun District, North Bengkulu Regency .Andin formant Whichuse dismember Cooperative Andand management of the Savings CooperativeBorrowing and sharia financing for Kencana Ke Tahun Berkah Sejahtera (KKBS) . The results of this research show that the procedures for providing financing inCooperativeSave KKBS Sharia loans and financing are still availablethere islackfromstandardcredit granting procedures that always pay attention to the element of prudence. Meanwhilepro blemsmain Which thereisin procedure giving creditin Cooperative Save Kencana Ketahun Berkah Sejahtera sharia loans, Ketahun District, North Bengkulu Regency are: a) A photocopy of the KTP of the spouse of the member applying for financing (husband or wife) is not required. b) A letter of approval from the partner (husband or wife) is not required. there is proof of payment of PBB (Land and Building Tax) if the member provides collateral in the form of a Certificate of Ownership (SHM) d) There is no requirement for a power of attorney to guarantee if the collateral used is still in the name of another person e) There is no weighting or scoring in the method of determining a member's eligibility. using the 5 C method .
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2023) Arli Mandala Putra; Nensi Yuniarti. Zs; Budi Astuti; Chairul Suhendra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and sales growth on tax avoidance with Good Corporate Governance as a moderating variable in companies included in the LQ45 Index on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Tax avoidance is proxied by the Effective Tax Rate (ETR), profitability is measured using Return on Assets (ROA), liquidity using the Current Ratio (CR), leverage using the Debt to Equity Ratio (DER), sales growth is measured based on sales growth, and Good Corporate Governance is proxied by institutional ownership. This study uses a quantitative approach with secondary data obtained from financial statements and company annual reports. The sampling technique uses a purposive sampling method to obtain 168 observational data. The data analysis methods used are multiple linear regression and Moderated Regression Analysis (MRA). The results show that partially profitability, liquidity, and sales growth do not have a significant effect on tax avoidance, while leverage has a significant effect on tax avoidance. Simultaneously, profitability, liquidity, leverage, and sales growth have a significant effect on tax avoidance. Furthermore, good corporate governance (GCG) was unable to moderate the effects of profitability, liquidity, and sales growth on tax avoidance, but it was able to moderate the effect of leverage on tax avoidance. This finding indicates that a company's funding structure, controlled by good corporate governance, plays a significant role in influencing tax avoidance practices in LQ45 companies. Keywords: Tax Avoidance, Profitabilitas, Likuiditas, Leverage, Sales Growth, Good Corporate Governance
ANALISIS KINERJA KEUANGAN BANK SYARIAH INDONESIA DITINJAU DARI ASPEK STRUKTUR MODAL, PROFITABILITAS DAN LIKUIDTAS Ovet Wahyu Putri; Yusmaniarti Yusmaniarti; Chairul Suhendra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the financial performance of PT Bank Syariah Indonesia (BSI) in terms of capital structure, profitability, and liquidity during the 2021–2023 period. The research method used is quantitative descriptive research with financial ratio analysis techniques including Debt to Equity Ratio (DER) to measure capital structure, Return on Equity (ROE) to measure profitability, and Current Ratio (CR) to measure liquidity. The data used is secondary data obtained from the financial statements of PT Bank Syariah Indonesia for the 2021–2023 period. The results show that from a capital structure aspect, the DER value is in the healthy category because it is still below the established risk limit. From a profitability aspect, the ROE value has increased from 15% in 2021 to 18% in 2022 and 25% in 2023, indicating an increase in the company's ability to generate profits from its capital. From a liquidity perspective, the Current Ratio decreased from 2540% in 2021 to 1874% in 2022 and 745% in 2023, but remained above the established standard, demonstrating excellent ability to meet short-term obligations. The conclusion of this study is that PT Bank Syariah Indonesia has healthy and stable financial performance, reviewed from the aspects of capital structure, profitability, and liquidity during the study period.   Keywords: Financial Performance, Capital Structure, Profitability, Liquidity, Indonesian Sharia Banks
PENGUATAN TATA KELOLA BANK SAMPAH MELALUI PENDAMPINGAN OPERASIONAL PADA KELOMPOK PEMANFAAT DAN PEMELIHARA TPS3R BAHARI JAYA KELURAHAN SUMBER JAYA Hernadianto Hernadianto; Yusmaniarti Yusmaniarti; Sri Ekowati; Chairul Suhendra
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2026): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

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Abstract

Peningkatan volume sampah di Kota Bengkulu menuntut penguatan pengelolaan sampah berbasis masyarakat melalui TPS3R dan bank sampah. Kelompok Pemanfaat dan Pemelihara TPS3R Bahari Jaya Kelurahan Sumber Jaya memiliki peran strategis dalam mendukung pengurangan sampah dari sumber, namun masih menghadapi permasalahan berupa rendahnya pemahaman mengenai tata kelola bank sampah, administrasi yang belum tertata, pencatatan operasional yang belum sistematis, serta terbatasnya kapasitas pengurus dalam pengelolaan organisasi. Kegiatan pengabdian ini bertujuan meningkatkan tata kelola bank sampah melalui pelatihan dan pendampingan operasional. Metode yang digunakan adalah Participatory Training and Mentoring yang meliputi observasi, pre-test, pelatihan, pendampingan penyusunan administrasi, praktik operasional, serta evaluasi melalui post-test. Kegiatan dilaksanakan pada Maret 2026 dengan melibatkan 15 peserta yang terdiri atas pengurus dan masyarakat TPS3R Bahari Jaya. Hasil kegiatan menunjukkan peningkatan rata-rata nilai peserta dari 51,4% menjadi 88,8%, disertai tersusunnya administrasi bank sampah, meningkatnya kemampuan pengurus dalam pencatatan operasional, serta penerapan administrasi yang lebih tertib dan akuntabel. Program ini memberikan dampak positif terhadap penguatan kapasitas kelembagaan, transparansi, dan keberlanjutan pengelolaan bank sampah. Dengan demikian, pendampingan operasional terbukti efektif dalam meningkatkan tata kelola Bank Sampah TPS3R Bahari Jaya secara berkelanjutan.
The Effect of PayLater Usage on Financial Well-Being: The Moderating Roles of Financial Anxiety and Self-Control among Young Consumers Chairul Suhendra; A. Rozi
Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 11, No 1 (2026): Januari - Juni 2026
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v11i1.2700

Abstract

This study aims to examine the effect of PayLater usage on financial well-being and investigate the moderating roles of financial anxiety and self-control among young consumers in Bengkulu. A quantitative explanatory approach with a cross-sectional design was employed. Data were collected through a structured questionnaire administered to young consumers selected via purposive sampling and analyzed using Moderated Structural Equation Modeling based on Partial Least Squares. The findings demonstrate that PayLater usage has a direct adverse effect on financial well-being. Financial anxiety exacerbates this negative relationship, rendering consumers with higher anxiety more vulnerable to declining financial security. Conversely, self-control serves as a protective psychological mechanism that mitigates the detrimental impact of PayLater usage on financial well-being. The proposed model offers substantial explanatory capability in understanding consumer financial well-being. These findings underscore the importance of responsible credit limits, transparent repayment information, enhanced consumer self-regulation, and targeted digital financial education that addresses installment planning and financial anxiety management.
Co-Authors A. Rozi Aan Kanivia Aan Zulyanto, Aan Abdiansyah, Zeldi Ahmad Fauzi Ahmad Junaidi Andi Primafira Bumandava Eka Anisaul Hasanah Anjelina, Ragilia Ardiles Nur Arli Mandala Putra Budi Astuti Decco Soerzawa Dharma Setiawan Dharma Setiawan Hernadianto, Hernadianto Imran Intan Purnama Sari Inzira Fauzia NoviaSari Mukadar, Amir Nazar Nazar, Nazar Nensi Yuniarti. Zs Ovet Wahyu Putri Partama Putra, Yudi Pedi Riswandi Pefriyadi, Pefriyadi Pertiwi, Dinal Eka Ranidiah, Furqonti Rianindita, Nansi Royke, Royke pranoto Sari Rahayu Setiorini, Hesti Sri Ekowati Sri Wulan Pertiwi Syahlina Natalia Ummul Khair Yudi Partama Putra Yusmaniarti