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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Widya Manajemen & Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Prajaiswara Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Multidisciplinary Approach Research and Science Kajian Akuntansi International Journal of Economic Research and Financial Accounting JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JUPEMA Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Jurnal Cakrawala Akuntansi
Salman Jumaili
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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The Effect of Good Corporate Governance and Capital Structure on Firm Value with Financial Performance as an Intervening Variabel Syafitri, Shinta; Putra, Wirmie Eka; Jumaili, Salman
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10430

Abstract

With financial performance serving as an intervening variable case study of retail companies listed on the Indonesia Stock Exchange in 2019–2022, the goal of this research is to ascertain the impact of sound corporate governance and capital structure on firm value. There were forty-two retail companies in the study's population. Of the 42 companies that used the purposive sampling approach for sample withdrawals, 29 of them satisfied the sample requirements. Secondary data was obtained by obtaining the annual report of the firm via the website of the Indonesia Stock Exchange or the company itself, together with the documentation data gathering process. Using SmartPLS software, the partial least square (PLS) analysis of structural equation modeling, which is component- or variance-based, is combined with descriptive analysis to analyze the data. The findings demonstrated that capital structure and sound corporate governance both have an impact on a company's value. Financial performance is not able to mediate the relationship between excellent corporate governance and capital structure on company value, but neither do good corporate governance nor capital structure have any effect on financial performance.
Pengaruh Profitabilitas, Solvabilitas, Umur Perusahaan, Fee Audit, dan Ukuran KAP Terhadap Audit Delay Febriana, Devi; Wijaya, Rico; Jumaili, Salman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2085

Abstract

This study aims to empirically prove the influence of profitability, solvency, company age, audit fees and size of the public accounting firm on audit delay. This research is quantitative research using secondary data obtained from company annual reports. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples used in this research was 135 data. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that simultaneously the variables profitability, solvency, company age, audit fees and the size of the public accounting firm influence the audit. while partially the solvency variable has a significant effect on audit delay, while the variables profitability, company age, audit fees and KAP size partially have no effect on audit delay.
Pengaruh Mekanisme Good Corporate Governance Terhadap Financial Distress pada Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Zuhairoh, Zulva; Wahyudi, Ilham; Jumaili, Salman
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19772

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance terhadap financial distress pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Latar belakang penelitian ini didasari oleh banyaknya perusahaan sektor consumer cyclicals di Indonesia menghadapi risiko financial distress akibat dinamika ekonomi dan persaingan yang ketat. Oleh karena itu, penerapan mekanisme Good Corporate Governance (GCG) menjadi krusial untuk memastikan pengelolaan perusahaan yang sehat dan mencegah potensi financial distress. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang dianalisis dengan metode analisis regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan manajerial berpengaruh signifikan terhadap financial distress. Sedangkan dewan komisaris, dewan direksi, komite audit dan kepemilikan institusional tidak berpengaruh signifikan terhadap financial distress. Temuan ini menegaskan bahwa penerapan GCG merupakan langkah penting dalam menjaga kestabilan keuangan dan keberlangsungan perusahaan. Tata kelola yang baik mencerminkan komitmen terhadap transparansi, akuntabilitas, dan manajemen yang bertanggung jawab. Kata Kunci: Bursa Efek Indonesia, Financial Distress, Mekanisme GCG, Sektor Consumer Cyclicals.
The Effect of Liquidity, Solvency, Profitability, and the Ratio of Market Valuation to Stock Return on Property and Real Estate Sector Companies Listed on The Indonesia Stock Exchange for the 2017-2022 Period Deasy Putri Avanda Sari; Achmad Hizazi; Salman Jumaili
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9510

Abstract

The aim of this research is to determine how much stock returns are influenced by liquidity, solvency, profitability, and market valuation ratios. The population of this research is property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sample used in this research amounted to 44 companies. The analytical method used was multiple linear regression analysis using IBM SPSS version 25 program. The results showed that simultaneously liquidity, solvency, profitability, and market valuation ratios affect stock returns with an adjusted R2 value of 0.032 or 3.2% (very weak). Liquidity partially affects stock returns. While solvency, profitability, and market valuation ratios have no effect on stock returns
Analysis of the Financial Performance of the Jambi City Government Using Variance Analysis for the 2020-2022 Fiscal Year Utami, Endang Surahyani; Iskandar Sam; Salman Jumaili
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i4.10738

Abstract

This research aims to evaluate the Financial Performance of the Jambi City Government through Variance Analysis for the 2020-2022 budget year. This research uses a qualitative descriptive approach by utilizing secondary data originating from the Jambi City Revenue and Expenditure Budget Realization Report for the same period. The findings show that the Financial Performance of the Jambi City Government as assessed through Income Variance Analysis is classified as Poor, Income Growth is identified as positive, the Degree of Decentralization is classified as Sufficient, the Regional Financial Dependency Ratio is classified as Very High, the Regional Financial Independence Ratio is classified as Low, the PAD Effectiveness Ratio is considered to be Fairly Effective. In terms of Performance Expenditure Variance Analysis, it is rated as Good, Operational Expenditure Analysis is rated as Fairly Good, Capital Expenditure Analysis is also rated as Fairly Good, and the Regional Expenditure Efficiency Ratio is classified as Efficient
Performance Measurement Analysis of Bank 9 Jambi Sutomo Branch using the Balanced Scorecard Method Azhari, Tri Agil; Sam, Iskandar; Jumaili, Salman
Formosa Journal of Applied Sciences Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i8.10334

Abstract

This research aims to analyze the performance measurement of Bank 9 Jambi Sutomo Branch using the Balanced Scorecard method on company performance. The data obtained is primary data and secondary data from PT Bank 9 Jambi Sutomo Branch in 2020, 2021 and 2022. The samples in this study were 48 respondents. The type of research used is descriptive research, with non-statistical qualitative and quantitative research techniques. The sampling method used was simple random sampling. The data quality test used is the validity test, reliability test, and frequency distribution of questionnaire statements.Bank 9 Jambi uses Key Performance Indicators (KPI) to improve company performance. The results of this research are the overall performance of PT Bank 9 Jambi Sutomo Branch in 2020-2022 using the Balanced Scorecard method in the "very good" category.
Evaluating the maturity level of public service agency at Jambi University: Analysis and recommendations for enhancing public services Junaidi, Junaidi; Yusrizal, Yusrizal; Marzal, Jefri; Jumaili, Salman
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 6 (2023): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v10i6.20873

Abstract

This study evaluates the maturity level of the Public Service Agency (BLU) at Jambi University (UNJA). The research uses descriptive analysis based on the BLU Maturity Rating worksheet to assess various aspects, including financial management, service quality, internal capabilities, governance, innovation, and environmental impact. The findings reveal that UNJA's BLU has achieved an overall maturity level 3.71. Internal capabilities scored the highest at level 5, while environmental aspects lagged at level 3. Recommendations are provided to enhance business ethics, risk management, and resource usage, improving the institution's maturity level and overall performance. These improvements are crucial for achieving a higher maturity level, ensuring better service quality, and promoting sustainable development within the institution.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kota Jambi Senusi, Novita; Tiswiyanti, Wiwik; Jumaili, Salman
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1790

Abstract

Currently, taxes are the main source of funding for the Indonesian government. In reality, tax sector revenues represent only a small portion of total revenues. In order for the government to implement development projects in Indonesia, taxpayers must pay their taxes on time. The aim of this research is to determine the variables that influence individual taxpayer compliance in Jambi City. This research uses multiple linear regression analysis as data analysis. The results of the research show that simultaneously and partially individual taxpayer compliance is influenced by tax amnesty, tax sanctions, and tax knowledge in Jambi City
The Influence of Tax Understanding, Reduction of Final PPH Tax Rates, and Tax Sanctions on the Compliance of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers (Case Study on Batik MSMEs in Jambi City) Arya Satria; Wiwik Tiswiyanti; Salman Jumaili
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i10.12004

Abstract

This research aims to determine the effect of understanding taxation, reducing the final PPH tax rate and tax sanctions on taxpayer compliance. This research was conducted on batik MSME in Jambi City. The number of samples used in this research was 104 (one hundred and four) MSME actors with the sampling method being a saturated sample. The data analysis technique used in this research is SPSS 27. The results of this research show that understanding taxation is positive and significant on taxpayer compliance, reducing the final PPH tax rate has a positive and significant effect on taxpayer compliance. Meanwhile, tax sanctions have a negative and insignificant effect on taxpayer compliance
Comparative Analysis Of Profit Management Of Plantation Companies Listed On The Indonesia Stock Exchange And The Malaysia Stock Exchange In The 2016-2018 Period Izzuddin, Muhammad; Mukhzarudfa, Mukhzarudfa; Jumaili, Salman
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46750

Abstract

This study aims to analyze earnings management practices in plantation companies listed on the Indonesia Stock Exchange during the 2016–2018 period using the discretionary accrual approach. The study employs secondary data derived from published financial statements, including asset data, net income, and cash flows. The analysis methods consist of both descriptive and inferential statistical techniques. Discretionary accruals were used as a proxy to detect earnings management behavior.The results reveal that both Indonesian and Malaysian plantation companies engaged in earnings management practices, as indicated by the presence of both positive and negative discretionary accrual values. Descriptive analysis shows that the average discretionary accruals of Indonesian plantation companies are higher than those of Malaysian plantation companies over the observed period. However, inferential analysis using the Independent Sample T-Test indicates that there is no statistically significant difference in the extent of earnings management between plantation companies listed on the Indonesia Stock Exchange and those listed on Bursa Malaysia. Moreover, the average discretionary accruals reflect a negative value, suggesting that earnings management was predominantly conducted through income-decreasing strategies.This study contributes to the comparative financial reporting literature by providing empirical evidence on earnings management behavior in the Southeast Asian plantation sector. The findings offer insights for regulators, auditors, and investors regarding the quality of reported earnings and the financial transparency of publicly listed agricultural firms.
Co-Authors - Afrizal Achmad Hizazi Agryadini, Roselika Ahmat Bayu Sepriyanto Alfajri, Danil Amelia, Putri Apriyanto Sinuhaji Arya Satria Az-zhara Shatila Azhari, Tri Agil Deasy Putri Avanda Sari Devi Febriana Ela Febriyani S Enggar Diah Puspa Arum EZA, EZA LOVHIA SECTI Farhan Adin Saputra Febriana, Devi Fitriyani Br Manik FRIYANI, RITA Gowon, Muhammad Gudono . Handoko, Kris Ilham Wahyudi Iskandar Sam Iskandar Sam Izzuddin, Muhammad Jefri Marzal Junaidi Junaidi Kamadie Sumanda Syafis Lestari, Vinni Rizki Mimi Sintia Nodera Muhammad Fajran Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Mukti, Mukti Natasya Febrina Nur Kasma Dewi Nur Rahmi Okta F, Wiranti Prayoga, Azimas Puspita, Dita Candra Putri, Agnes Maidia Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Ramadhanty, Della Ratih Kusumastuti Retha Tesalonika S. Rico Wijaya Z Sadli, Bobi Sam, Iskandar Saputri, Tiara Estafania SAUDAGAR, FERDIAZ Senusi, Novita Siswahyudianto Sitompul, Rodisna Marselin Sri Rahayu SRI RAHAYU Suryati Suryati Syafitri, Shinta Utami, Endang Surahyani Utomo, Pradita Eko Prasetyo Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yudi Yudi Yudi Yudi Yudi Yudi Zuhairoh, Zulva