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All Journal ETIKONOMI Jurnal Bisnis dan Ekonomi Economic Journal of Emerging Markets SEGMEN Jurnal Manajemen dan Bisnis MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Proceedings of Annual International Conference Syiah Kuala University - Life Sciences & Engineering Chapter HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Jurnal Manajemen & Keuangan Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) International Research Journal of Business Studies (E-Journal) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Management Research and Behavior Journal Media Riset Akuntansi Auditing & Informasi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Altafani Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia
Ghazali Syamni
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Religion 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 Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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THE EFFECT OF FIRM GROWTH, DIVIDEND POLICY, FIRM SIZE, AND LEVERAGE ON PROFIT QUALITY (Study On Transportation Companies Listed On The Indonesia Stock Exchange) Reza Hendri Yana; Ghazali Syamni; Nurlela; Chairil Akhyar; Sari Yulis Terfiadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.152

Abstract

This study aims to determine how the influence of firm growth, dividend policy, firm size, and leverage on profit quality in transportation companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The quality of profit in this study is measured by comparing the value of operating cash flows with net income, then the firms’s growth is measured using the results of the current year's total assets minus the previous year's total assets and divided by the previous year's total assets. Meanwhile, dividend policy is measured by comparing cash dividends to net income, and firm size is measured using the natural logarithm of total equity, and variable leverage is measured by comparing total debt with total company equity. This study uses secondary data obtained from each financial statement of transportation companies listed on the Indonesia Stock Exchange.The sample used in this study is as many as 20 companies obtained using purposive sampling techniques, where the data analysis method used is a multiple linear regression test using the help of eviews software version 10. The research findings indicate that partial company growth has a non-significant positive effect on earnings quality, whereas dividend policy and company size partially have a significant positive effect on earnings quality. Meanwhile, leverage partially has a significant negative effect on earnings quality in transportation companies listed on the Indonesia Stock Exchange for the period 2018-2022.
FIRM VALUE IN IDX: EFFECT OF GREEN BANKING DISCLOSURE, EARNING QUALITY AND INTELLECTUAL CAPITAL Hasatiru Auwa; Ghazali Syamni; Darmawati Muchtar; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.167

Abstract

This research aims to empirically test the influence of green banking, profit quality and intellectual capital on banking firm value as proxied by Price to Book Value (PBV) in banks listed on the Indonesia Stock Exchange during the 2018-2022 period. The data in this research was accessed on the official website www.idx.co.id. The sample used in this research was 42 companies. The data analysis method in this research uses the panel data regression analysis method with the Stata 17 application tool. The research results found that green banking has a negative and significant effect on firm value. This is because investors have not responded well to green banking, besides that the costs for implementing green banking are quite large so companies have not been able to optimize it. Meanwhile, the quality of profits and intellectual capital have no effect on firm value. This is because the quality of profits and intellectual capital has not been responded well by investors. Firm value can explain the firm's future prospects and can be used to assess it as a whole. Investors can make decisions about investing by looking at the firm's share price and the amount of assets produced by the firm.
JAKARTA ISLAMIC INDEX STOCK MARKET REACTION TO TURMOIL ISRAEL AND PALESTINE WAR Syifa Azzahra; Ristati; Marzuki; Ghazali Syamni
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.188

Abstract

This research aims to analyze the reaction of the Jakarta Islamic Index stock market to the turmoil of the Israeli andPalestinian war. The data used in this research is secondary data from 14 samples. The sampling technique used was purposive sampling technique. The method used to analyze differences before and after the turmoil of war is the paired t test. The research results show that statistically using abnormal returns it can be concluded that there is no difference in the reaction of the Jakarta Islamic Index stock market before and after the turmoil of the Israeli and Palestinian wars with a significance value of 0.184 < 0.05. Meanwhile, by using trading volume activity, it can be concluded that there is a difference in the reaction of the Jakarta Islamic Index stock market before and after the turmoil of the Israeli and Palestinian wars with a significance value of 0.001 < 0.05. This indicates that there was a change in stock prices after the turmoil of the Israeli and Palestinian war.
ANALYSIS OF MARKET ANOMALY JANUARY EFFECT ON PROPERTY AND REAL ESTATE STOCK ISSUERS IN INDONESIA Muhammad Dava Rizki; Ghazali Syamni; Husaini; Darmawati Mukhtar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.198

Abstract

This study was conducted to analyze the behavior of the January Effect on property and real estate companies on the Indonesia Stock Exchange. The data used are secondary data on 74 property and real estate companies daily using purposive sampling techniques. All data are accessed from www.idx.co.id and. All data has been collected and tabulated in the form of monthly data. The data analysis method used is the Mann-Whitney difference test method. The results of the study found that there was no significant abnormal return. Thus, the findings of this study indicate that there was no January Effect phenomenon, meaning that the market is efficient.
FACTORS AFFECTING TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ikhsan Nur Ilham; Ghazali Syamni; Wahyuddin; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.207

Abstract

This study aims to examine the effect of financial distress, leverage, capital intensity and size on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed through the official website www.idx.co.id. The data that has been collected is processed using the STATA 17 programme. The population used in this study are property and real estate companies listed on the Indonesian stock exchange during the 2019-2023 period. The sample selection technique used purposive sampling technique and obtained 17 companies for 5 years with a total sample data obtained was 85 sample data. The data analysis method used in this research is panel data regression analysis. The research results found that, financial distress has no effect on tax avoidance, leverage has a positive effect on tax avoidance, capital intensity has no effect on tax avoidance, and size has a negative effect on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the period 2019-2023.
THE EFFECT OF FINANCIAL PERFORMANCE ON THE STOCK PRICE OF COMPANIES WITH EARNINGS PER SHARE AS A MODERATING VARIETY (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023) Arya Permana Ginting; Rico Nur Ilham; Ghazali Syamni; Chairil Akhyar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.208

Abstract

This research aims to determine the effect of financial performance on company share prices with earnings per share as a moderating variable (case study of property and real estate companies listed on the BEI in 2019-2023. The sample for this research is 52 property and real estate sector companies listed on Indonesia Stock Exchange (BEI) and which submitted consecutive annual financial reports during the 2019-2022 period. The analysis tool used is panel data regression using descriptive statistics, classical assumption tests and hypothesis testing has no effect on share prices in property and real estate sector companies listed on the BEI for the 2019-2023 period, then EPS is unable to influence ROA and DER on share prices in property and real estate sector companies listed on the BEI for the 2019-2023 period.
THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY ON TAX AGGRESSIVENESS: CASE STUDY ON MANUFACTURING COMPANIES SUB PROPERTY AND REAL ESTATE SUB-SECTOR IN BEI Zaufani Putri Khairun; Jummaini; Ghazali Syamni; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.214

Abstract

This study aims to examine the effect of liquidity, leverage, and profitability on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed from the official website www.idx.co.id and also from the website of each company. The data that has been collected is processed using eviews. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sample selection technique used purposive sampling technique and obtained 17 companies for 5 years with a total sample data obtained was 85 sample data. The data analysis method used in this study is panel data regression analysis. The research results found that, liquidity and leverage have no effect on tax aggressiveness, and profitability has a negative effect on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses panel data to test manufacturing companies in the property and real estate sub-sector. Further research can consider the influence of these variables and expand the scope of research to other industrial sectors. The results of this study not only provide new insights into the situation of financial management in companies, but can also be a basis for further refining and developing existing theories.
FEASIBILITY ANALYSIS OF A NEW INDEPENDENT FURNITURE BUSINESS IN SYAMTALIRA BAYU DISTRICT, NORTH ACEH REGENCY Zuhra; Marzuki; Ghazali Syamni; Ristati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.218

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in driving economic growth, including in the home furnishings industry. This study aims to analyze the feasibility of the Mandiri Baru Perabot business in Syamtalira Bayu District, North Aceh Regency, by considering market, technical, management, and financial aspects. The research method used is a quantitative approach with analysis of Payback Period (PP), Net Present Value (NPV), Net Benefit Cost Ratio (Net B/C), and Internal Rate of Return (IRR). The results of the study indicate that this business is feasible to be developed, with an NPV value of IDR 573,314,955, Net B/C of 2.54, IRR of 67.95%, and PP for 2 years 6 months 11 days. The main factors supporting the feasibility of this business include increasing market demand, operational efficiency, and maintained product quality. Thus, the Mandiri Baru Perabot business has good prospects for development in the future.
Pengaruh Pengetahuan Keuangan, Sikap Keuangan Dan Tingkat Pendidikan Terhadap Perilaku Manajemen Keuangan Pada Pelaku UMKM Di Kota Lhokseumawe Aisyah Putri Andriani Siregar; Zulfan Zulfan; Wahyuddin Wahyuddin; Ghazali Syamni
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh antara Pengetahuan Keuangan, Sikap Keuangan dan Tingkat Pendidikan Terhadap Perilaku Manajemen Keuangan  Pada Pelaku UMKM Di Kota Lhokseumawe. Populasi dalam penelitian ini adalah seluruh UMKM di Kota Lhokseumawe yang berjumlah 6.848. Jumlah sampel yang digunakan dalam penelitian ini adalah 100 orang yang diambil dari populasi pelaku UMKM di Kota Lhokseumawe. Metode pengambilan sanpel yang digunakan simple random sampling dan teknik yang digunakan dalam pengambilan sampel probability sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis linear berganda dengan asumsi klasik. Hasil penelitian secara parsial variabel Pengetahuan Keuangan berpengaruh positif terhadap Perilaku Manajemen keuangan dengan signifikansi 0.032 lebih kecil dari 0,05 artinya semakin baik Pengetahuan Keuangan yang dimiliki para pelaku UMKM maka semakin baik Perilaku Manajemen Keuangan Pelaku UMKM Di Kota Lhokseumawe. Secara varsial variabel Sikap Keuangan berpengaruh positif terhadap perilaku manajemen keuangan dengan signifikansi 0.000 lebih kecil dari 0,05 artinya semakin baik  Sikap Keuangan yang dimiliki para pelaku UMKM maka perilaku manajemen keuangannya semakin baik. Secara varsial variabel Tingkat Pendidikan berpengaruh positif terhadap Perilaku Manajemen Keuanagn fdengan signifikansi 0,089 lebih kecil dari 0,05 artinya semakin tinggi tingkat pendidikan para pelaku UMKM di Kota Lhokseumawe maka semakin baik dalam Perilaku Manajemen Keuangannya.
THE INFLUENCE OF LOCAL REVENUE, CAPITAL EXPENDITURE, AND BALANCE FUNDS ON REGIONAL FINANCIAL INDEPENDENCE IN ACEH PROVINCE Alya Maulisa; Muttaqien; Ghazali Syamni; Wahyuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.230

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), Capital Expenditure, and Balance Fund on Regional Financial Independence in Aceh Province for the period 2012-2023. This study uses secondary data from the Aceh Government Budget Realization Report which is analyzed by multiple linear regression methods. The results showed that PAD has a positive and significant effect on Regional Financial Independence, which indicates that an increase in local revenue is able to strengthen regional financial independence. In contrast, capital expenditure has a negative and significant effect, meaning that any increase in capital expenditure tends to reduce regional financial independence, especially if it is not supported by an increase in PAD. The Balance Fund also has a negative and significant effect, which means that the greater the funds received from the central government, the lower regional financial independence. Dependence on transfer funds reflects the weak ability of regions to finance government needs independently.
Co-Authors . Zulfan Abd Majid, M. Shabri Ahmad Fauzul Hakim Hasibuan Aisyah Putri Andriani Siregar Aiyub Aiyub Aiyub Alifcha Novanda Alya Maulisa Arilasta Irawan Arya Permana Ginting Azhar , Bambang Ali Nugroho Bambang Arjuna Putra Chairil Akhyar Darmawati Darmawati Muchtar Darmawati Mukhtar Delia Ananda Faisal Faisal, Faisal Farica Yusrina Lubis Harley Agustian Hasatiru Auwa Hendra Raza Husaini Husaini Husaini Ikhsan Nur Ilham Ikram Ikramuddin, Ikramuddin Indah Sari Yusmita Iqbaal Fauzi Pakpahan Irnianita Irnianita Iswadi Iswadi Bensaadi Jamilah Juilimursyida Ganto Juliana Ariska Jumadil Saputra Jummaini Lala Merlita M. Shabri Abdul Majid Marbawi, Marbawi Marzuki Marzuki Marzuki Mawardati Mawardati Muhammad Dava Rizki Muhammad Hafizh Muti Miftahul Jannah Muttaqien Muttaqien Muttaqien Muttaqien Nasir Azis Naz’aina Neo Agustina Nuhfil Hanani Nur Balkis Nurfazila Nurlela Rabiatul Adawiah Berasa Rahmatillah Raisa Salsabila Rasyidin M. Reza Hendri Yana Rico Nur Ilham Riga Sanjaya Ristati Ristati Ristati Said Musnadi Sari Yulis Terfiadi Sari Yulis Terfiadi Silvia Ananda Siswoyo Adi wijaya Siti Elan Nisa Sri Arini Suci Puji Suryani Syifa Azzahra T.M Azani Thasrif Murhadi Wahyuddin Wahyuddin Wahyuddin Wahyuddin Wardhiah Wardhiah, Wardhiah Wasni Maisarah Widyana Verawaty Siregar Wirdha Ramadhani Zahrul Fuadi Zamzami Zainuddin Zaufani Putri Khairun Zuhra Zulfan