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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 Accounting Profession Journal (APAJI) 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 Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Jurnal Cakrawala Akuntansi
Salman Jumaili
Fakultas Ekonomi Dan Bisnis Universitas Jambi
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 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 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.
Factors Influencing Financial Distress in Jakarta Islamic Index (JII) Companies Listed on the Indonesia Stock Exchange, 2014-2019 Agryadini, Roselika; Afrizal, Afrizal; Jumaili, Salman
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): 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.v15i1.46753

Abstract

This study was conducted to determine the effect of price earning ratio, inventory turn over (ITO), audit committee size, frequency of audit committee meetings, inflation, and exchange rates on financial distress in Jakarta Islamic Index (JII) companies listed on the Indonesia Stock Exchange. 2014-2019 period. The independent variables used in this study are price earning ratio, inventory turn over (ITO), audit committee size, frequency of audit committee meetings, inflation, and exchange rates. The dependent variable in this study is financial distress. This type of research is quantitative research. The population in this study is the Jakarta Islamic Index (JII) companies listed on the Indonesia Stock Exchange for the 2014-2019 period. The sample in this study was taken using purposive sampling method with a total sample of 11 companies. The data analysis used in this study is multiple linear regression analysis with the help of the SPSS program. The data in this study are secondary data obtained from the official website of IDX. The results of this study indicate that the frequency of audit committee meetings has a significant negative effect on financial distress, and the price earnings ratio has a significant positive effect on financial distress. Meanwhile, inventory turnover, audit committee size, inflation and exchange rate have no significant effect on financial distress
THE EFFECT OF PROFITABILITY, LIQUIDITY, INDEPENDENT BOARD OF COMMISSIONERS AND AUDIT COMMITTEE ON COMPANY VALUE Saputri, Tiara Estafania; Wiralestari; Jumaili, Salman
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.7930

Abstract

Abstract. This study analyzes the effect of profitability, liquidity, independent board of commissioners, and audit committee on company value. The population in this study consists of companies in the industrial sector listed on the Indonesia Stock Exchange during the period 2021–2023. The sampling method used is purposive sampling. The sample in this study consisted of 47 companies observed over 3 years, and after outlier data was removed, the total sample amounted to 130. This study is a quantitative study using secondary data from the Indonesia Stock Exchange. The data analysis techniques used include descriptive statistics, classical assumption tests: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Meanwhile, hypothesis testing was conducted using multiple linear regression analysis with IBM Statistical Product and Service Solution (SPSS) Version 27 software. The analysis results show that profitability, liquidity, independent board of commissioners, and audit committee simultaneously have a statistically significant effect on company value. However, when analyzed partially, only profitability, liquidity, and the audit committee significantly effect company value, while the independent board of commissioners has no significant effect on company value. These findings indicate that company value in the industrial sector is influenced by financial performance and internal governance, providing important insights for investors and company management.
The Influence of Budget Participation, Organizational Commitment, and Total Quality Management (TQM) on Managerial Performance (Empirical Study at Bank Mandiri and Bank Central Asia in Jambi City) Amelia, Putri; Yuliusman, Yuliusman; Jumaili, Salman
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): 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.v15i1.46751

Abstract

This study aims to examine the effect of variable Budget Participation, Organizational Commitment and Total Quality Management (TQM) on Managerial Performance at Bank Mandiri and Bank Central Asia in Jambi City. This study uses a saturated sampling technique. Research data collection was carried out by distributing questionnaires to 70 respondents, and questionnaires that could be used were only 62. Data processing using SPSS 22.0 software. Before testing the hypothesis, an instrument quality test and a classic assumption test are performed. The results of testing the quality of the instrument consisting of validity and reliability tests show that all question items are valid and reliable. The results of the classic assumption test which consists of data normality test, multicollinearity test, and heteroscedasticity test show that all data meet the requirements. Hypothesis testing results indicate that simultaneous budgetary participation, organizational commitment and total quality management (tqm) affect managerial performance. Partially, only organizational commitment and total quality management (tqm) variables affect managerial performance, while budgetary participation variables do not affect managerial performance.
Co-Authors - Afrizal Achmad Hizazi Agryadini, Roselika Ahmat Bayu Sepriyanto Alfajri, Danil Amelia, Putri Apriyanto Sinuhaji Arya Satria Azhari, Tri Agil Deasy Putri Avanda Sari Devi Febriana EZA, EZA LOVHIA SECTI Febriana, Devi Fitriyani Br Manik FRIYANI, RITA Gowon, Muhammad Gudono . Handoko, Kris Ilham Wahyudi Iskandar Sam Izzuddin, Muhammad Jefri Marzal Junaidi Junaidi Junaidi Junaidi Kamadie Sumanda Syafis Lestari, Vinni Rizki Mimi Sintia Nodera Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nur Kasma Dewi Okta F, Wiranti Prayoga, Azimas Putri, Agnes Maidia 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 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 Yusrizal Yusrizal Zuhairoh, Zulva