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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 International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Altafani Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Ghazali Syamni
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Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Pembiayaan terhadap Belanja Modal Kabupaten/Kota di Provinsi Aceh Khaira Khirnika Nirda; Marzuki Marzuki; Ghazali Syamni; Zulfan Zulfan
Jurnal Intelek Insan Cendikia Vol. 3 No. 7 (2026): JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah, dana bagi hasil, dana alokasi umum, dana alokasi khusus dan pembiayaan daerah terhadap belanja modal kabupaten/kota di Provinsi Aceh. Penelitian ini menggunakan gabungan data cross section dengan time series pada 23 kabupaten/kota Provinsi Aceh selama tahun 2020-2024. Metode analisis data yang digunakan adalah regresi data panel dengan bantuan eviews 14. Hasil penelitian ini membuktikan bahwa pendapatan asli daerah dan pembiayaan daerah tidak berpengaruh signifikan terhadap belanja modal. Dana bagi hasil dan dana alokasi umum berpengaruh negatif dan signifikan terhadap belanja modal. Dana alokasi khusus berpengaruh positif dan signifikan terhadap belanja modal. Hasil penelitian tidak hanya memberikan wawasan baru mengenai situasi pengelolaan keuangan daerah di indonesia, namun juga dapat menjadi landasan untuk lebih menyempurnakan dan mengembangan teori-teori yang sudah ada.
Pengaruh Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas PAD dan Rasio Efisiensi Belanja Terhadap Kinerja Keuangan Daerah Kabupaten/Kota di Provinsi Aceh Nadia Mulya; Marzuki Marzuki; Ghazali Syamni; Muttaqien Muttaqien
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio kemandirian keuangan daerah, rasio efektivitas Pendapatan Asli Daerah (PAD), dan rasio efisiensi belanja terhadap kinerja keuangan daerah kabupaten/kota di Provinsi Aceh. Penelitian ini menggunakan gabungan data cross section dengan time series pada 23 kabupaten/kota Provinsi Aceh selama tahun 2020-2024. Metode analisis yang digunakan adalah uji regresi data panel dengan menggunakan bantuan E-views 14. Hasil penelitian menunjukkan bahwa rasio kemandirian keuangan daerah dan rasio efektivitas PAD berpengaruh positif dan signifikan terhadap kinerja keuangan daerah. Sementara itu, rasio efisiensi belanja tidak berpengaruh signifikan terhadap kinerja keuangan daerah. Besarnya pengaruh rasio kemandirian keuangan daerah, rasio efektivitas PAD, dan rasio efisiensi belanja terhadap kinerja keuangan daerah adalah sebesar 92,36%, sedangkan sisanya sebesar 7,64% dipengaruhi oleh variabel lain di luar penelitian. Hasil penelitian ini menunjukkan bahwa peningkatan kemandirian keuangan daerah dan efektivitas pengelolaan PAD menjadi faktor penting dalam meningkatkan kinerja keuangan daerah pada kabupaten/kota di Provinsi Aceh
Pengaruh Pendapatan Asli Daerah, Pertumbuhan Ekonomi dan Dana Perimbangan terhadap Belanja Daerah di Provinsi Pulau Sulawesi Ella Nabila; Marzuki Marzuki; Ghazali Syamni; Chairil Akhyar
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Pertumbuhan Ekonomi (PE), Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah di Provinsi Pulau Sulawesi. Penelitian ini menggunakan data sekunder yang diperoleh dari publikasi pemerintah yang ada pada website http://www.djpk.kemenkeu.go.id yang dapat diakses secara resmi. Metode analisis yang digunakan adalah Regresi Data Panel dengan bantuan aplikasi EViews 12 melalui pendekatan Common Effect Model (CEM). Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD) berpengaruh positif dan signifikan terhadap Belanja Daerah. Dana Bagi Hasil (DBH) berpengaruh positif dan signifikan terhadap Belanja Daerah. Dana Alokasi Khusus (DAK) berpengaruh positif dan signifikan terhadap Belanja Daerah. Sementara itu, Pertumbuhan Ekonomi (PE) berpengaruh negatif dan tidak signifikan terhadap Belanja Daerah. Dana Alokasi Umum (DAU) juga berpengaruh negatif dan tidak signifikan terhadap Belanja Daerah di Provinsi Pulau Sulawesi.
TAX AVOIDANCE AS A MODERATOR OF TAX RATE, LEVERAGE, DIVIDEND POLICY, FIRM SIZE, AND FIRM VALUE Miladi Sutanti; Darmawati Muchtar; Rico Nur Ilham; Ghazali Syamni; Husaini; Jummaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23192010

Abstract

This study examines the effects of effective tax rate, leverage, dividend policy, and firm size on firm value, with tax avoidance as a moderating variable, among food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative panel-data design was applied to 57 companies selected through purposive sampling, producing 285 firm-year observations. Secondary data were obtained from annual financial reports and analyzed using EViews. Random effects models were selected for the direct-effect specifications, whereas the interaction model used fixed effects. The findings show that tax rate, dividend policy, firm size, and tax avoidance do not have significant direct effects on firm value. Leverage has a negative and significant effect at the 10% level. Tax avoidance does not moderate the relationship between tax rate and firm value, but it significantly weakens the relationships of leverage, dividend policy, and firm size with firm value. The results indicate that debt and tax-planning decisions should be evaluated jointly because aggressive tax avoidance can intensify the adverse market implications of financing and corporate-scale decisions.
ANALYSIS OF THE FLYPAPER EFFECT AND ITS INFLUENCE ON DISTRICT/CITY REGIONAL EXPENDITURES IN ACEH PROVINCE 2016-2021 Rahmatillah; Marzuki; Ghazali Syamni; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.45

Abstract

This study aims to analyze the Flypaper Effect and its Effect on District/City Regional Expenditures in Aceh Province in 2016-2021. The data used in this study is panel data. The data analysis method used is panel data regression analysis with model selection techniques using the Chow test and the Hausmant test. The results of the research on General Allocation Funds and local revenue have a positive and significant effect on district/municipality regional expenditures in Aceh Province, special allocation funds and revenue-sharing funds have no effect on district/city regional expenditures in Aceh Province. Based on the results of the study, it shows that there is a flypaper effect on district/municipal expenditures in Aceh Province.
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.
Co-Authors . Zulfan Abd Majid, M. Shabri Aditya Aditya Aisyah Putri Andriani Siregar Aiyub Aiyub Akhyar, Chairil Alifcha Novanda Alya Maulisa Alya Maulisa Amalia Fitri Amalia Fitri Amelia Nufara Arilasta Irawan Arsya Ardana Arya Permana Ginting Arya Permana Ginting Azhar , Bambang Ali Nugroho Bambang Arjuna Putra Bambang Arjuna Putra Darmawati Darmawati Muchtar Darmawati Mukhtar Darmawati Mukhtar Delia Ananda Delia Ananda Ella Nabila EM Yusuf Iis Faisal Faisal, Faisal Farica Yusrina Lubis Frengki Putra Ramansyah Harley Agustian Harley Agustian Hasatiru Auwa Hasatiru Auwa Hasibuan, Ahmad Fauzul Hakim Hawa Zahrani Hendra Raza Herman Fithra Husaini Husaini Husaini Husaini Ikhsan Nur Ilham Ikhsan Nur Ilham Ikram Ikramuddin, Ikramuddin Indah Sari Yusmita Indah Sari Yusmita Intan Ulia Intan Ulia Iqbaal Fauzi Pakpahan Irnianita Irnianita Iswadi Iswadi Bensaadi Jamilah Juilimursyida Ganto Juliana Ariska Jullimursyida Jumadil Saputra Jummaini Khaira Khirnika Nirda Lala Merlita M. Shabri Abdul Majid Marzuki Marzuki Marzuki Mawardati Mawardati Miladi Sutanti Muchtar, Darmawati Muhammad Dava Rizki Muhammad Dava Rizki Muhammad Hafidz Akbar Muhammad Hafizh Muti Miftahul Jannah Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Nadia Amanda Nadia Mulya Nadiatun Nisa Nasir Azis Naz’aina Neo Agustina Nuhfil Hanani Nur Balkis Nur Faliza Nurfazila Nurhasanah Nurlela Nurlela Nurlela Nurlela Rabiatul Adawiah Berasa Rahmatillah Rahmatillah Raisa Salsabila Rasyidin M. Ratna Husein Reza Hendri Yana Reza Hendri Yana Rico Nur Ilham Rifky Ramandha Riga Sanjaya Ristati Ristati Said Musnadi Sari Yulis Terfiadi Sari Yulis Terfiadi Silvia Ananda Silvia Ananda Siswoyo Adi wijaya Siti Elan Nisa Siti Elan Nisa Sri Arini Suci Puji Suryani Syifa Azzahra Syifa Azzahra T.M Azani Teuku Rully Thasrif Murhadi Wahyuddin Wahyuddin Wahyuddin Wardhiah Wardhiah, Wardhiah Wasni Maisarah Widyana Verawaty Siregar Wirdha Ramadhani Yesi Safitri Zahrul Fuadi Zamzami Zainuddin Zaufani Putri Khairun Zaufani Putri Khairun Zuhra Zuhra Zulfan Zulfan Zulfan Zulfan Zulkifli