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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JIFA (Journal of Islamic Finance and Accounting) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Progress: Jurnal Pendidikan, Akuntansi dan Keuangan SOLUSI Widya Akuntansi dan Keuangan Cakrawala Repositori Imwi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Winter Journal: IMWI Student Research Journal Journal Of Human And Education (JAHE) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Ekonom : Jurnal Ekonomi dan Bisnis COUNT: Journal of Accounting, Business and Management Analisa: Jurnal Manajemen dan Akuntansi
Zulkarnain Zulkarnain
Institut Manajemen Wiyata Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Karakteristik Dewan Direksi dan Pengaruhnya terhadap Kinerja Keuangan Perusahaan Zulkarnain Zulkarnain; Wuri Mirawati
Cakrawala Repositori IMWI Vol. 2 No. 2 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v2i2.31

Abstract

This study examines the impact of board characteristic on firm financial performance. Firm financial performance is measured by ROA. Board characteristic are defined by gender, age, and nationality. This study employs publicly available data from annual reports of a sample of 50 firm observation. Using multiplied linear regression analysis with hypotheses test of t statistics, this study finds gender and age, partially, had no significant impact on firm financial performance. The foreign board membership on the other hand, partially, had positive and significant impact on firm financial performance.
Pengaruh ROA dan DER Terhadap Stock Price Perusahaan yang Terdaftar di BEI Zulkarnain Zulkarnain; Regina Syahara; Yuli Novitasari
Cakrawala Repositori IMWI Vol. 3 No. 1 (2020): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v3i1.37

Abstract

The aim of this study to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Price of the food and beverage subsector manufacturing companies listed on Indonesia Stock Exchange in 2013-2017. Population of this study are 18 companies. Sample selection is done by using purposive sampling method to obtain 12 companies. Data used in this study is secondary data obtained from the company’s annual report. The data analysis technique used was multiple linear regression with SPSS version 25. The results showed that ROA had a positive-significant effect on Stock Price. DER on the other hand has no effect on Stock Price. Simultaneously, ROA and DER have a significant effect on Stock Price of the food and beverage subsector manufacturing companies for 2013-2017.
Analisis Rasio Keuangan Daerah untuk Mengukur Kinerja Keuangan Pemerintah Kabupaten/Kota di Jawa Barat Zulkarnain Zulkarnain
Cakrawala Repositori IMWI Vol. 3 No. 1 (2020): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v3i1.40

Abstract

Measurement of the financial performance of local governments can show the financial condition of local governments and the ability of the region to explore and manage the existing sources of funds. A good regional financial performance can be seen from its effectiveness in exploring regional potentials, lower dependency on the central government, and a larger portion of PAD to finance regional development. This study seeks to measure the financial performance of the District-City Government in West Java by using a regional financial ratio measurement tool, which consists of the Fiscal Decentralization Ratio, the Regional Government Financial Dependency Ratio, the PAD Effectiveness Ratio, and the Capital Expenditure Ratio. The results of the measurement of the Fiscal Decentralization Ratio concluded that the financial capacity of the Regency-City Government in West Java is still classified as "LESS". The measurement results of the Regional Government Financial Dependency Ratio concluded that there were no local governments whose financial dependence on transfer funds falls into the "LOW" category. The results of the measurement of the PAD Effectiveness Ratio concluded that the majority of local governments in West Java had been effective and very effective in realizing the PAD target. And the results of the Capital Expenditure Ratio measurement concluded that there had been efforts from the District-City Government in West Java to maximize Capital Expenditures. This study has several limitations. Subsequent research can add the scope of testing or assessment to be more comprehensive, for example by conducting tests or studies on the determinants of the financial performance of local governments or the impact resulting from the factual conditions of the financial performance of local governments.
Pengaruh Kepemilikan Institusional, Kepemilikan Bank, dan Kepemilikan Pendiri Terhadap Intensitas R&D Zulkarnain Zulkarnain; Seli Nurdianti
Cakrawala Repositori IMWI Vol. 5 No. 1 (2022): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v5i1.92

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan bank, dan kepemilikan pendiri terhadap intensitas R&D. Metode penelitian menggunakan pendekatan kuantitatif. Data diperoleh dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 52 perusahaan dengan pengamatan sejumlah 156 pengamatan. Analisis data menggunakan metode regresi data panel dengan alat bantu aplikasi Eviews 10. Hasil penelitian menunjukkan bahwa kepemilikan institusional secara parsial berpengaruh positif dan signifikan terhadap intensitas R&D, sedangkan kepemilikan bank dan kepemilikan pendiri tidak berpengaruh terhadap intensitas R&D. Koefisien determinasi menunjukkan nilai Adjusted R-Square sebesar 2,37%. Penelitian ini memiliki keterbatasan pada sampel penelitian yang tidak memublikasikan siapa pendiri perusahaannya baik di laporan tahunan, website perusahaan, dan website lainnya, sehingga sulit ditemukan siapa pendiri perusahaan dan ada atau tidaknya kepemilikan saham oleh pendiri. Melalui penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi para pihak untuk memerhatikan investasi pada R&D, termasuk pula pengungkapannya di dalam laporan tahunan.
Financial Distress pada BUMN: Peran Mekanisme Corporate Governance dan Political Connection Zulkarnain Zulkarnain; Siti Maryam
Cakrawala Repositori IMWI Vol. 7 No. 4 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i4.721

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Corporate Governance dan Political Connection terhadap Financial Distress. Mekanisme Corporate Governance yang digunakan dalam penelitian ini adalah Komposisi Komisaris Independen, Komite Audit, dan Remunerasi Dewan. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori, dengan sumber data sekunder yang diperoleh dari website resmi perusahaan. Jumlah sampel dalam penelitian ini sebanyak 42 perusahaan pada periode 2018-2020 sehingga total data yang diperoleh adalah sebanyak 126 data observasi. Teknik analisis data menggunakan analisis deskriptif, sedangkan untuk pengujian hipotesis menggunakan analisis regresi logistik. Hasil penelitian menunjukan bahwa Komposisi Komisaris Independen, Komite Audit, Remunerasi Dewan, dan Hubungan Politik tidak berpengaruh terhadap Financial Distress baik secara parsial maupun secara simultan.
Tingkat Kepatuhan Pajak Freelancer: Studi Deskriptif pada Pekerja Kreatif di Sukabumi Nurlela, Siti; Zulkarnain, Zulkarnain
Cakrawala Repositori IMWI Vol. 8 No. 4 (2025): Cakrawala Repository IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v8i4.811

Abstract

This study analyzes the level of tax compliance among freelancers, focusing on four key indicators: tax payment compliance, tax reporting compliance, compliance with overdue tax obligations, and tax legal compliance. Data were collected through an online questionnaire from respondents working as freelancers (including content creators, photographers, MCs, and wedding organizers) in Sukabumi. The research findings indicate that freelancers generally exhibit a good to very good level of tax compliance across all indicators. The average scores for tax payment compliance, tax reporting compliance, and compliance with overdue obligations were all 72.67%, while tax legal compliance reached 80.00%. These findings suggest adequate awareness and practices in fulfilling tax obligations among the majority of freelancers. However, further analysis revealed variations in compliance levels and interesting gender differences. Males showed slightly higher scores in payment and reporting compliance, while females scored slightly higher in compliance with overdue obligations. Tax legal compliance showed equally high scores for both genders, although there was an indication of a minority of female respondents with a history of tax-related criminal offenses. This study concludes that while freelancer tax compliance is generally positive, there is a need for more specific and gender-responsive tax socialization. It is recommended that tax authorities enhance educational programs focusing on financial literacy, ease of access to digital platforms, and tailored communication strategies for each gender, to strengthen the consistency and quality of tax compliance in the future.
Tingkat Kesadaran Lingkungan Mahasiswa: Studi Deskriptif tentang Pengetahuan, Sikap, dan Tindakan Pro-lingkungan terkait UMKM Nabila, Afinda; Zulkarnain, Zulkarnain
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 13 No 2 (2025): Agustus 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v13i2.678

Abstract

Penelitian ini mengkaji tingkat kesadaran lingkungan mahasiswa Program Studi Akuntansi Universitas Sains Indonesia, khususnya dalam konteks keberlanjutan Usaha Mikro, Kecil, dan Menengah (UMKM), yang diukur melalui tiga dimensi: pengetahuan, sikap, dan tindakan. Data dikumpulkan melalui kuesioner daring (Google Form) dari 35 mahasiswa yang telah mempelajari Akuntansi Lingkungan. Hasil penelitian menunjukkan bahwa mahasiswa memiliki tingkat kesadaran lingkungan yang baik hingga sangat baik di ketiga dimensi. Rata-rata skor pengetahuan mencapai 72.00%, sikap 73.71%, dan tindakan 77.43%. Temuan ini mengindikasikan bahwa responden memiliki fondasi kognitif yang solid, kecenderungan afektif yang positif, serta kemauan konatif untuk berkontribusi pada isu-isu keberlanjutan lingkungan UMKM. Namun, analisis mendalam mengungkapkan adanya disparitas gender yang konsisten dan signifikan. Responden perempuan secara konsisten menunjukkan skor yang lebih tinggi dibandingkan laki-laki di semua dimensi, terutama pada dimensi sikap dan tindakan, menyoroti perbedaan dalam internalisasi dan manifestasi kesadaran lingkungan antar gender. Studi ini menyimpulkan bahwa meskipun kesadaran lingkungan secara umum baik, terdapat kebutuhan untuk merancang program peningkatan kesadaran yang responsif gender. Perguruan Tinggi disarankan untuk terus memperkaya kurikulum, mengembangkan inisiatif yang menargetkan partisipasi laki-laki melalui pendekatan yang disesuaikan, dan mendorong kemitraan langsung dengan UMKM. Temuan ini memberikan implikasi penting bagi pengembangan strategi edukasi lingkungan yang lebih efektif dan inklusif di lingkungan perguruan tinggi.
Penyuluhan Peningkatan Literasi Keuangan di Kalangan Siswa dan Warga Sekolah Zulkarnain, Zulkarnain; Wijaya, Bambang Somantri; Jaya, Umban Adi; Maulana, M Afrizal; Hamdalah, Farhan; Gunawan, Ce; Abidin, Bj Zaenal; Chrisulianti, Rizki
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.653

Abstract

Penyuluhan ini bertujuan untuk meningkatkan pemahaman tentang literasi keuangan di kalangan siswa dan warga sekolah di SD Negeri 1 Cicurug, Sukabumi. Literasi dalam mengelola keuangan merupakan keterampilan penting yang perlu dipelajarai sejak usia dini guna memahami konsep keuangan dan pengelolaan uang yang bijaksana. Untuk mencapai tujuan ini, pendekatan yang digunakan dalam penyuluhan ini meliputi, pengembangan materi pembelajaran yang disesuaikan dengan karakteristik siswa dan kebutuhan warga sekolah, diantaranya materi tentang pengelolaan uang, pengenalan tabungan, serta pentingnya merencanakan keuangan dengan baik sejak usia dini. Kegiatan dilaksanakan melalui sesi interaktif, permainan edukatif, dan diskusi kelompok guna meningkatkan pemahaman serta praktik pengelolaan keuangan yang sehat. Kegiatan penyuluhan ini dilaksanakan dengan melibatkan siswa-siswi kelas 6B, yang mencapai 30 puluh orang siswa. Evaluasi dilakukan dengan analisis deskriptif menggunakan kuesioner sebelum dan setelah intervensi untuk mengukur peningkatan pemahaman dan keterampilan keuangan peserta. Hasil penyuluhan menunjukkan peningkatan signifikan dalam pemahaman dan kesadaran akan literasi keuangan di kalangan siswa dan warga sekolah. Penyuluhan ini diharapkan dapat memberikan kontribusi positif dalam membekali siswa dan warga sekolah dengan pengetahuan keuangan yang lebih baik serta membantu mereka secara lebih cerdas di masa depan dalam mengelola keuangan.
Penerapan Prinsip-Prinsip Good Corporate Governance pada Program Corporate Social Responsibility Nur Asiah; Sri Haryanti; Zulkarnain Zulkarnain
Winter Journal: IMWI Student Research Journal Vol. 1 No. 1 (2020): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.179 KB) | DOI: 10.52851/wt.v1i1.2

Abstract

This research discusses the application of the principles of GCG through the CSR program and tries to examine the various policies applied in various countries in implementing CSR as an illustration for Indonesia in implementing policies so that CSR can be focused and directed. The research was conducted using a literature review approach. Literature search through an online search engine from the Google Scholar database, Directory of Open Access Journals (DOAJ), Elsevier, and Wiley Online Library. The conclusion from the results of this study is that Indonesia is right to use a mandatory system, if CSR is only based on voluntary principles, this certainly cannot be carried out effectively and measurably in the application of CSR. CSR should have binding legal force and legal certainty as well as an obligation that must be carried out by the company. The obligation that must be carried out by the company is in the form of an obligation to issue the results of CSR activity reports to the public. In addition, it needs an important first step in implementing GCG, the Indonesian government can form a special agency or institution that is tasked with implementing the concept of GCG and implementing CSR in Indonesia. So, it is hoped that the implementation of CSR will be more focused and focused.
Kemampuan ROA dan NPM dalam Memengaruhi Return Saham Melly Fuji Astuti; Zulkarnain Zulkarnain
Winter Journal: IMWI Student Research Journal Vol. 1 No. 1 (2020): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.862 KB) | DOI: 10.52851/wt.v1i1.4

Abstract

Return is what investors who invest their capital expect. ROA is used to determine company performance based on the company's ability to utilize its assets, this can lead to appreciation and depreciation of stock prices. NPM calculates the extent to which the company's ability to generate net income at a certain sales level. A high ratio gives confidence to investors to own company shares which can increase stock returns in the future. This study aims to determine: (1) the effect of return on assets (ROA) on stock returns, (2) the effect of net profit margin (NPM) on stock returns, and (3) the effect of return on assets (ROA) and net profit margin ( NPM) on stock returns simultaneously. The research subjects were manufacturing companies in the food and beverage sub-sector on the IDX 2012-2016. The data used are secondary data. The data analysis technique used in this study is Multiple Linear Regression Analysis. The results showed that (1) return on assets (ROA) has no effect on stock returns. (2) net profit margin (NPM) has no effect on stock returns. 3) simultaneous return on assets (ROA) and net profit margin (NPM) has no effect on stock returns.
Co-Authors Abidin, Bj Zaenal Akhmad Yani Ani Marlina Ce Gunawan Chrisulianti, Rizki Derdjo Djony Saputro Elvan Alvian Iskandar Hamdalah, Farhan Krisnandika, Verina Ruth lala Novikasari Maulana, M Afrizal Melly Fuji Astuti Nabila, Afinda Naomi Nababan Ningrum, Dahlia Anggyastuti Novitasari, Yuli Nur Asiah Nurazizah Nuru Riani Regina Syahara Rezka Andriansyah Rida Farida Ryan Kurniawan Seli Nurdianti Seli Nurdianti Selviana, Neng Siti Annisa Failasufi Siti Mariyam Siti Maryam siti nurlela Sonivia Gunawan Sri Haryanti Sri Haryanti Sukmanadya, Yurissa Thalib, Desinta Arnetti Trisa Inna Fitriyani Umban Adi Jaya Widi Nurdiati Wijaya, Bambang Somantri Wuri Mirawati