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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 Jurnal Multidisiplin West Science Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan 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 : Pusat Riset dan Inovasi Nasional

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.
Analisis Dampak Fintech Hijau dan Kesadaran Lingkungan dalam Membentuk Akuntabilitas Karbon dan Citra Korporat di Kalangan Perusahaan Indonesia Saputro, Ahmad Eko; Suhendra, Chairul; Wardhana, M. Adhitya; Indrawati, Mos; Barus, Irwan Irawadi
Jurnal Multidisiplin West Science Vol 5 No 01 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i01.3160

Abstract

Penelitian ini mengkaji pengaruh fintech hijau dan kesadaran lingkungan terhadap akuntabilitas karbon dan citra korporat di kalangan perusahaan Indonesia. Dengan menggunakan desain penelitian kuantitatif, data dikumpulkan dari 185 responden korporat melalui kuesioner terstruktur yang diukur menggunakan skala Likert lima poin. Model penelitian yang diusulkan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) untuk mengeksplorasi hubungan langsung dan tidak langsung antarkonstruk. Hasil menunjukkan bahwa fintech hijau dan kesadaran lingkungan memiliki pengaruh positif yang signifikan terhadap akuntabilitas karbon, menyoroti peran teknologi keuangan digital dan komitmen organisasi dalam meningkatkan pengelolaan karbon yang bertanggung jawab. Selain itu, fintech hijau, kesadaran lingkungan, dan akuntabilitas karbon masing-masing memiliki pengaruh positif terhadap citra korporat, dengan akuntabilitas karbon muncul sebagai prediktor terkuat. Analisis mediasi menunjukkan bahwa akuntabilitas karbon secara parsial memediasi hubungan antara fintech hijau dan citra korporat, serta antara kesadaran lingkungan dan citra korporat. Temuan ini menyarankan bahwa teknologi dan inisiatif kesadaran yang berorientasi pada keberlanjutan berkontribusi paling efektif terhadap reputasi korporat ketika diimplementasikan dalam praktik akuntabilitas karbon yang dapat diukur dan transparan. Studi ini berkontribusi pada literatur yang berkembang tentang fintech hijau dan keberlanjutan korporat dengan menyediakan bukti empiris dari konteks ekonomi berkembang dan menawarkan wawasan praktis bagi perusahaan yang ingin memperkuat akuntabilitas dan reputasi melalui inovasi digital berkelanjutan.
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 .
Co-Authors Aan Kanivia Aan Zulyanto, Aan Abdiansyah, Zeldi Ahmad Fauzi Ahmad Junaidi Andi Primafira Bumandava Eka Anisaul Hasanah Anjelina, Ragilia Ardiles Nur Barus, Irwan Irawadi Budi Astuti Decco Soerzawa Dharma Setiawan Dharma Setiawan Imran Intan Purnama Sari Inzira Fauzia NoviaSari Mos Indrawati Mukadar, Amir Nazar Nazar, Nazar Nensi Yuniarti. Zs Partama Putra, Yudi Pedi Riswandi Pefriyadi, Pefriyadi Pertiwi, Dinal Eka Ranidiah, Furqonti Rianindita, Nansi Royke, Royke pranoto Saputro, Ahmad Eko Sari Rahayu Setiorini, Hesti Sri Wulan Pertiwi Syahlina Natalia Ummul Khair Wardhana, M. Adhitya Yudi Partama Putra Yusmaniarti