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All Journal Jurnal Paradigma Ekonomika Ilmiah Manajemen Bisnis Laa Maisyir Jurnal Ekonomi Islam Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Penelitian Pendidikan IPA (JPPIPA) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Teknologi & Industri Hasil Pertanian Martabe : Jurnal Pengabdian Kepada Masyarakat Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Kompetif JURNAL LENTERA BISNIS Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Bio-Geo Material Dan Energi Indonesian Journal of Business Analytics (IJBA) Legal Protection for the Partnership Agreement Parties Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Jurnal Pengabdian Masyarakat International Journal of Economic Research and Financial Accounting JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Jurnal Cakrawala Akuntansi
Achmad Hizazi
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Pengaruh Kepemilikan Asing Terhadap Nilai Perusahaan Dan Dividen Hizazi, Achmad
Ilmiah Manajemen Bisnis VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Ilmiah Manajemen Bisnis

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Abstract

ABSTRACTThis research investigates whether foreign ownerships are associated with Firms Value and Dividend Policy. Research was conducted on 99 manufacture Firms that are listed in Bursa Efek Indonesia (Jakarta Stock Exchange) from 2010 to 2011. Quantitative analysis were conducted by regressing Tobin’s Q proxies firms value, Dividend Per Share and cash dividend to foreign ownerships. This research finds evidence that foreign ownership has significant effects to firms’ value especially foreign ownership with majority ownership with 50% ownership or more which is robust in pool regression and fixed effect regression. While effect foreign ownerships to dividend, proxy foreign ownerships which affect dividen per share and cash dividend remain the same but significancy lesser than to firm value.Keywords: Foreign ownership, Tobin’Q, DPS and Cash Dividen
The Relevance of E-Commerce Tax Application in Indonesia: Based on the Perspective of Taxation Expert Gandy Wahyu Maulana Zulma; Achmad Hizazi
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v3i2.103

Abstract

This study aims to understand the relevance of e-commerce tax regulations in Indonesia, which were cancelled by the Government. The method used is applied research with explorative study techniques designed in structured questionnaires and interviews with 15 respondents who were judged to have the right expertise with different backgrounds such as consultants, tax observers, academics, managers, e-commerce entrepreneurs, and policymakers. The results showed that it was necessary to revise tax laws to adjust to the digital era's demands soon. In addition, technological innovation in taxation was considered to reduce administrative costs in terms of tax authorities. Big Data tax management was considered to make tax authorities' performance efficient and can anticipate higher costs. The quality of human resources must support technological innovation to bring up a new profession in the future, namely experts who master tax and technology with the term "Taxologist". Finally, the Government needs to secure Value-Added Tax (VAT) taxes in the short term until a global consensus agreement is reached in 2020.
Pengaruh Kepemilikan Asing Terhadap Nilai Perusahaan Dan Dividen Achmad Hizazi
Ilmiah Manajemen Bisnis VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Ilmiah Manajemen Bisnis

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

Abstract

ABSTRACTThis research investigates whether foreign ownerships are associated with Firms Value and Dividend Policy. Research was conducted on 99 manufacture Firms that are listed in Bursa Efek Indonesia (Jakarta Stock Exchange) from 2010 to 2011. Quantitative analysis were conducted by regressing Tobin’s Q proxies firms value, Dividend Per Share and cash dividend to foreign ownerships. This research finds evidence that foreign ownership has significant effects to firms’ value especially foreign ownership with majority ownership with 50% ownership or more which is robust in pool regression and fixed effect regression. While effect foreign ownerships to dividend, proxy foreign ownerships which affect dividen per share and cash dividend remain the same but significancy lesser than to firm value.Keywords: Foreign ownership, Tobin’Q, DPS and Cash Dividen
PENGARUH GENDER, LATAR BELAKANG PEKERJAAN, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK Dewi Fitriyani; Eko Prasetyo; Reni Yustien; Achmad Hizazi
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.530

Abstract

The successful of implementation of the tax collection system and self assessment system have correlation with the characteristic of taxpayers. The characteristics of taxpayers can be seen from gender, occupation background and level of education. This research aims to proof empirically influence of gender, occupation and education to taxpayers’ compliance. The population in this research is individual taxpayers who has NPWP and registered in KPP Pratama Jambi City. The method of sampling uses nonprobability sampling with convenience sampling. The hypotheses are tested using analysis of variance (anova). Based on anova results, gender has no influence to taxpayers’ compliance, while occupation background and level of education has influence to taxpayers’ compliance in fulfilling tax obligations. In addition, there are also joint effect of gender, occupation background and level of education to taxpayers’ compliance.
Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia dan Bursa Efek Malaysia Periode 2013-2017 Kelvin Setiawan; Mukhzarudfa; Achmad Hizazi
Jurnal Akuntansi & Keuangan Unja Vol. 4 No. 2 (2019): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.065 KB) | DOI: 10.22437/jaku.v4i2.7794

Abstract

ABSTRAK Penelitian ini bertujuan menguji pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap pengungkapan sustainability report pada perusahaan perbankan yang terdaftar di BEI dan Bursa Efek Malaysia periode 2013-2017. Penarikan sampel dilakukan berdasarkan purposive sampling. Jumlah observasi yang menjadi perhatian dalam penelitian ini adalah 180 observasi. Data dianalisis dengan analisis regresi linier berganda. Hasil pengujian empiris menunjukkan pengungkapan sustainability report dipengaruhi secara simultan oleh profitabilitas, solvabilitas, dan ukuran perusahaan. Secara parsial, profitabilitas tidak mempengaruhi pengungkapan sustainability report. Solvabilitas berpengaruh negatif terhadap pengungkapan sustainability report. Ukuran perusahaan berpengaruh positif terhadap pengungkapan sustainability report. Kata Kunci: profitabilitas, solvabilitas, ukuran perusahaan, pengungkapan sustainability report.
Pengaruh Corporate Social Responsibility dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Industri Dasar dan Kimia, Industri Barang Konsumsi, dan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2015– 2017) Rega C; Mukhzarudfa; Achmad Hizazi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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Abstract

This study aims to provide empirical evidence of the effect of Corporate Social Responsibility and Intellectual Capital on the value of companies in basic industries and chemical, consumer goods industry, and miscellaneous industry companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2017. The samples in this study are basic industries and chemical, consumer goods industry, and miscellaneous industry companies listed on the Indonesia Stock Exchange (BEI) for 2018 which publishes annual reports for the period 2015 - 2017. The process of selecting samples in this study uses a purposive sampling method. Analysis of the data used in this study are descriptive statistics, classic assumption tests, and multiple linear regression analysis using SPSS. The research’s results showed that Corporate Social Responsibility, Intellectual Capital, profitability, leverage, and firm size had effect towards firm value.
PENGARUH SISTEM PENGENDALIAN INTERN, KETAATAN PELAPORAN KEUANGAN, BUDAYA ETIS ORGANISASI DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA DENGAN MORALITAS SEBAGAI VARIABEL MODERATING Atar Satria F; Achmad Hizazi; Ratih Kusumastuti
Jurnal Akuntansi & Keuangan Unja Vol. 6 No. 4 (2021): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v6i4.16361

Abstract

Penelitian ini memfokuskan perhatian pada faktor-faktor pencegahan fraud pengelolaan Dana Desa dengan tujuan untuk mengetahui pengaruh sistem pengendalian intern, ketaatan pelaporan keuangan, budaya etis organisasi dan whistleblowing terhadap pencegahan fraud pengelolaan Dana Desa Kecamatan Sekernan Kabupaten Muaro Jambi dengan menggunakan S.C.O.R.E Model sebagai indikator pengukuran fraud. Penelitian ini merupakan penelitian deskriptif kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data dilakukan dengan menggunakan metode survei berupa kuesioner. Populasi pada penelitian ini adalah desa-desa yang menerima Dana Desa sebanyak 16 desa yang tersebar pada Kecamatan Sekernan Kabupaten Muaro Jambi. Sampel yang digunakan pada penelitian ini menggunakan teknik purpose sampling. Sistem pengendalian intern, ketaatan pelaporan keuangan, budaya etis organisasi dan whistleblowing berpengaruh secara simultan dan parsial terhadap pencegahan fraud. Moralitas mampu memoderasi dan ketaatan pelaporan keuangan dan whistleblowing terhadap pencegahan fraud. Moralitas tidak memoderasi sistem pengendalian intern dan budaya etis organisasi terhadap pencegahan fraud.
Aplikasi penggunaan Mono Di-Acyl Glycerol (MDAG) untuk meningkatkan stabilitas dan titik leleh dark chocolate [Application of Mono Di-Acyl Glycerol (MDAG) to Improve Stability and Melting Point of Dark Chocolate] Mursalin Mursalin; Achmad Hizazi; Sahrial Sahrial
Jurnal Teknologi & Industri Hasil Pertanian Vol 27, No 1 (2022): Jurnal Teknologi & Industri Hasil Pertanian
Publisher : Teknologi Hasil Pertanian Fakultas Pertanian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jtihp.v27i1.53-60

Abstract

     Chocolate is one of the processed cocoa products in the form of a water-in-oil (w/o) emulsion. In its production, cocoa powder, sugar, and vanilla are evenly dispersed in cocoa butter by using lecithin as an emulsifier. Lecithin is an effective emulsifier used to w/o emulsions due to its HLB ranging (4-6). So far, by using a single emulsifier (lecithin), it will takes 8-12 hours of conching to produce dark chocolate with good quality and stability. Hence, the addition of MDAG which has an HLB ranging 3-5 as a co-emulsifier, is expected to reduce conching time and increase product stability and melting point. The study was aimed to determine the effect of adding MDAG as a co-emulsifier to increase the stability and melting point of dark chocolate and to determine the optimum concentration of MDAG addition. The study was arranged in a completely randomized design (CRD), the treatments were 6 levels of lecithin/MDAG ratio (%) in the dough, namely P0 (0.60:0), P1 (0.56:0.04), P2 (0.52 :0.08), P3 (0.48:0.12), P4 (0.44:0.16), and P5 (0.40:0.20). Each treatment level was repeated 3 times to obtain 18 experimental units. The parameters tested were melting point and fat-blooming. To see whether there was an effect of adding MDAG as a co-emulsifier, the data obtained were analyzed using ANOVA and followed by DNMRT at a 5% significance level. The results showed that the addition of MDAG as a co-emulsifier could increase the stability and melting point of dark chocolate. The best proportion of emulsifier mixture of lecithin and MDAG is the use of 0.44% lecithin and 0.16% MDAG which produces a melting point of 34oCwith a level of stability during storage at room temperature was quite high (not having fat-bloomduring storage up to 21 days).
Sharia Motivation and Internal Control on the Performance of Zakat Management Organizations Mufidah Mufidah; Amri Amir; Achmad Hizazi; Enggar Diah Puspa Arum
International Journal of Zakat Vol 7 No 1 (2022): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v7i1.387

Abstract

This study examined the impact of sharia motivation and internal control on non-profit organization performance during the Covid Pandemic. The study’s novelty stems from the discovery of a new metric for sharia motivation. Additionally, this study addresses environmental uncertainty caused by the covid pandemic condition in a specific institutional setting, namely the zakah management organization. Thus, the pandemic weakens the economy; almost all industries are negatively impacted, but some have positive or increasing impacts, most notably the health industry; however, some industries have no effect, such as not-for-profit institutions, particularly zakah institutions that help a lot of people. As a result, environmental uncertainty was examined as a moderator variable. This study analyzed 90 observations from 20 zakah organizations in Jambi Province using cross-section data and primary data sources. SEM-PLS is a technique for performing moderating analysis. Sharia motivation and internal control affect on organizational performance while environmental uncertainty has no effect as a moderating variable. In addition, organizational performance affects accountability.
Pengaruh Likuiditas, Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Financial Distress Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2018 Bela Oktavianti; Achmad Hizazi; Andi Mirdah
Jambi Accounting Review (JAR) Vol. 1 No. 1 (2020): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.928 KB)

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh likuiditas, profitabilitas, leverage dan ukuran perusahaan terhadap financial distress pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2015 – 2018. Pemilihan variabel di dalam penelitian ini didasarkan pada hasil jurnal-jurnal penelitian terdahulu yang menunjukkan hasil yang inkonsisten terhadap faktor – faktor yang mempengaruhi financial distress. Pengukuran variabel likuiditas dalam penelitian ini diukur dengan current ratio. Pengukuran variabel profitabilitas dalam penelitian ini diukur dengan return on assets. Pengukuran variabel leverage dalam penelitian ini diukur dengan debt to asset ratio. Pengukuran variabel ukuran perusahaan dalam penelitian ini diukur dengan Ln total aset. Pengukuran variabel financial distress dalam penelitian ini diukur dengan metode Altman Z-Score modifikasi. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2018. Teknik penentuan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria sampel yaitu: 1). Perusahaan pertambangan yang terdaftar di BEI tahun 2015-2018; 2). Perusahaan pertambangan yang tidak mengalami delisting dari Bursa Efek Indonesia dari tahun 2015-2018; dan 3). Perusahaan pertambangan yang menerbitkan laporan keuangan tahunan secara lengkap untuk tahun pelaporan dari tahun 2015-2018. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan software SPSS 22.0. Hasil penelitian menunjukkan bahwa likuiditas, profitabilitas, dan leverage memiliki pengaruh signifikan terhadap financial distress, sedangkan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap financial distress.
Co-Authors Aegisia Sukmawati Agus Subagyo Alan Pratama Alfia, Lilik Amri Amir Amri Amir Amri Amir Anastasya Laga Anayanti, Nera Andi Mirdah Andini, Sri Apriliani, Cantika Arum , Enggar Diah Puspa Atar Satria F Bela Oktavianti Deasy Putri Avanda Sari Dede Rahmat Dewi Fitriyani Dewi Hilda S Dica Lady Silvera Eko Prasetyo Enggar Diah Puspa Arum Erawati, Misni fadillah, marci Fitriansyah, Arya Haqi Fitrini Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Haliza, Titania Nurul Haswandy, Achnaf Feraldi Heriyani Heriyani Heriyani, Heriyani Hernando, Riski Jamaili, Salman Kelvin Setiawan Khairunnisa Khairunnisa Lady Silvera , Dica Lady Silvera, Dica Lestari, AD Lutfi Lutfi Mellya Embun Baining Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa Mukhzarudfa, Mukhzarudfa Mursalin Mursalin . Mursalin Mursalin Najib, Muhammad Ali Nanang Yuliyapranata Nazarudin Nela Safelia Nella Safelia Netty Herawaty Nia Sofiana Sofiana Ningrum, Fitri Setya Novita Andriani P. Eko Prasetyo Putri, Yumiza Aprilia R. Rama Muamar Rifki Rahayu , Rahayu Rahayu Rahayu Rahmanita Rahmanita Ratih Kusumastuti Rega C Regina Nursedima Marpaung, Shinta Reka Maiyarni Reni Yustien Reni Yustien Rico Wijaya Z Rita Friyani Rita Friyani Rizqa Raaiqa Bintana Rts nurafni putri, Widiasari Sahrial Sahrial Salman Jumaili Septiawati Septiawati Siti Umami Khikmah SRI RAHAYU Susfa Yetti Ulyarti Vialeta, Nurul Wiralestari, Wiralestari Wiwik Tiswiyanti yd, Ferdi wahyudi Yernisa Yernisa Yosep Tri Krisnanto Yudi - Yudi Yudi Yuliusman - Zalisman Rahmadan Zulma, Gandy Wahyu Maulana