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All Journal Jurnal Manajemen Terapan dan Keuangan 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) 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) Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Bio-Geo Material Dan Energi Indonesian Journal of Business Analytics (IJBA) Journal of Comprehensive Science Legal Protection for the Partnership Agreement Parties Journal of Accounting and Finance Management (JAFM) Jambi Accounting Review (JAR) Journal of Artificial Intelligence and Digital Business 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 Akuntansi dan Ekonomi Pajak: Perspektif Global Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi
Achmad Hizazi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analisis Komparatif Kinerja Keuangan PT Telekomunikasi Indonesia Tbk dan PT XL Axiata Tbk Periode 2014-2018 Dewi Hilda S; Achmad Hizazi; Nella Safelia
Jambi Accounting Review (JAR) Vol. 1 No. 1 (2020): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini dilakukan untuk mengetahui perbedaan kinerja keuangan antara PT. Telekomunikasi Indonesia, Tbk. dan PT. XL Axiata, Tbk. yang terdaftar di Bursa Efek Indonesia. Variabel yang digunakan untuk membandingkan yaitu rasio Likuiditas (Current Rasio, Quick Rasio, dan Cash Rasio), rasio Solvabilitas (Debt To Equity Rasio, Debt to Asset Rasio, dan Time Interest Earned Rasio), dan rasio Profitabilitas (NPM, ROA, dan ROE). Penelitian ini bersifat komparatif dengan membandingkan kedua perusahaan objek penelitian. Metode pengumpulan data melalui catatan dan dokumen laporan keuangan perusahaan di (BEI) dengan menggunakan metode analisis uji beda Independent T-test menggunakan aplikasi software SPSS 22.0. Hasil analisis menunjukkan adanya perbedaan yang signifikan kinerja keuangan antara PT. Telekomunikasi Indonesia, Tbk. dan PT. XL Axiata, Tbk. Hal ini ditinjau dari analisis Likuiditas, Solvabilitas dan Profitabilitas yang telah dilakukan. Dari hasil penelitian tersebut terdapat perbedaan yang signifikan kinerja keuangan kedua perusahaan objek penelitian, PT. Telekomunikasi Indonesia, Tbk. dianggap lebih memiliki kinerja keuangan yang lebih baik dibandingkan dengan PT. XL Axiata, Tbk.
AKUNTABILITAS DAN TRANSPARANSI DALAM PENGELOLAAN ALOKASI DANA DESA (STUDI KASUS PADA APARAT DESA DI KECAMATAN TABIR BARAT KABUPATEN MERANGIN) Septiawati Septiawati; Achmad Hizazi; Fitrini Mansur
Jambi Accounting Review (JAR) Vol. 2 No. 1 (2021): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini bertujuan untuk mengetahui akuntabilitas dan transparansi dalam pengelolaaan alokasi dana desa di kecamatan tabir barat kabupaten merangin. Penelitian ini dilakukan dengan metode deskriptif kualitatif. Jenis data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data yang dilakukan adalah kuesioner dan observasi. Populasi dalam penelitian ini adalah aparat desa pada desa-desa di Kecamatan Tabir Barat Kabupaten Merangin. Metode analisis data yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan menggunakan rumus uji koefesien reprodublitas dan uji koefesien skalabilitas. Hasil penelitian ini menunjukan bahwa pada desa-desa di Kecamatan Tabir Barat Kabupaten Merangin secara bertahap telah menerapkan prinsip Akuntabilitas dan Transparansi.
PENGARUH KONDISI KEUANGAN PERUSAHAAN, AUDIT TENURE DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN Alan Pratama; Achmad Hizazi; Fitrini Mansur
Jambi Accounting Review (JAR) Vol. 2 No. 2 (2021): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini bertujuan untuk meneliti pengaruh Kondisi keuagan Perusahaan, Audit Tenure, dan Opini audit tahun sebelumnya terhadap penerimaan audit Going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor transportasi yang terdaftar di BEI periode 2016-2019. Pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sebanyak 28 perusahaan dalam penelitian ini, Total yaitu 112 data. Pengujian hipotesis dilakukan dengan analisis regresi logistik dengan menggunkan software SPSS 26.0. Hasil penelitian menunjukkan bahwa Kondisi Keuangan Perusahaan, Audit Tenure, dan Opini audit tahun sebelumnya secara simultan berpengaruh terhadap penerimaan audit Going concern. Kondisi Keuangan Perusahaan dan Opini audit tahun sebelumnya secara persial berpengaruh terhadap penerimaan opini audit Going concern. Sedangkan Audit Tenure secara parsial tidak berpengaruh signifikan terhadap penerimaan opini audit Going concern.
PENGARUH MASA PERIKATAN AUDIT, UKURAN KAP, DAN INDEPENDENSI AUDITOR TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019) Dede Rahmat; Achmad Hizazi; Reni Yustien
Jambi Accounting Review (JAR) Vol. 3 No. 1 (2022): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel periode perikatan audit, ukuran KAP, dan auditor independen terhadap pemberian opini audit going concern. Subyek yang diteliti dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 33 perusahaan sebagai sampel dari total populasi 49 perusahaan. Periode pengamatan dalam penelitian ini adalah selama 4 tahun, dari tahun 2016-2019 sehingga diperoleh total 132 data. Pengolahan data menggunakan software SPSS 26.0. Alat analisis yang digunakan adalah analisis regresi logistik. Hasil pemeriksa menunjukkan bahwa variabel periode perikatan audit, ukuran KAP, dan auditor independen secara simultan berpengaruh terhadap pemberian opini audit going concern. Secara parsial, penelitian ini membuktikan bahwa periode perikatan audit dan auditor independen tidak berpengaruh terhadap pemberian opini audit going concern, sedangkan ukuran KAP berpengaruh terhadap pemberian opini audit going concern.
ANALYSIS OF THE EFFECT OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY OF THE COST OF BANK LOANS IN THE COMPANY LQ-45 INDEX 2016-2021 Nia Sofiana Sofiana; Achmad Hizazi; Netty Herawaty
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 1 (2023): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v7i1.21958

Abstract

Salah satu sumber modal perusahaan diperoleh melalui pinjaman. Bank sebelum menyalurkan dananya akan mempertimbangkan besaran risiko bagi ke dua belah pihak. Risiko default risk yang dimliki perusahaan akan berbanding lurus dengan biaya pinjaman yang akan diberikan. Cara menekan default risk perusahaan ialah dengan melakukan tindakan monitoring. Tindakan monitoring yang dimaksudkan ialah dengan mengaplikasikan good corporate governance (GCG) juga monitoring dari kualitas audit eksternal. Riset ini bertujuan menjelaskan dan mengananlisis apakah GCG dan audit quality berpengaruh signifikan terhadap cost of bank loans. Pada riset ini GCG diwakili dengan 3 (tiga) variabel yaitu; kepemilikan institusional, komite audit, dan dewan komisaris independen. Terdapat beberapa variabel kontrol dalam riset ini yaitu; leverage, ukuran perusahaan, return on asset, probabilitas kebangkrutan, dan current ratio. Penelitian ini memiliki 141 amatan dengan 25 sampel dan 45 populasi. Kelayakan data diuji dengan statistic deskriptive dan uji asumsi klasik yang selanjutnya di analisis memakai analisis multiple linear regression. Hasil riset menyimpulkan secara parsial hanya kualitas audit yang terbukti berpengaruh negatif  terhadap cost of bank loans. Sementara variabel kepemilkan institusional, komite audit, dan dewan komisaris independen  juga variabel kontrol yaitu variabel leverage, ukuran perusahaan, ROA, probabilitas kebangkrutan, dan current ratio  secara parsial tidak ditemukan adanya keberpengaruhan terhadap cost of bank loans.   One source of company capital is obtained through loans. The bank before distributing the funds will consider the amount of risk for both parties. The risk of default risk owned by the company will be directly proportional to the loan costs that will be given. The way to reduce company default risk is to carry out monitoring actions through the implementation of good corporate governance and external audit quality. This research aims to explain and analyze whether good corporate governance and audit quality have a significant effect on the cost of bank loans. Good corporate governance in this research is represented by 3 (three) variables namely; the proportion of institutional ownership, the number of audit committees, and the proportion of independent commissioners. There are several control variables in this research, namely; leverage, company size, return on assets, bankruptcy probability, and current ratio. This study has 141 observations with 25 samples and 45 populations. The feasibility of the data was tested with descriptive statistics and classical assumption tests which were then analyzed using multiple linear regression. The research results concluded that partially only audit quality proved to have a negative effect on the cost of bank loans. Meanwhile, institutional ownership, audit committee, and independent board of commissioners variables as well as control variables, namely leverage, firm size, ROA, bankruptcy probability, and current ratio, partially found no effect on the cost of bank loans.
PENGARUH TAX AVOINDANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN UMUR PERUSAHAAN TERHADAP BIAYA UTANG (COST OF DEBT) Rhesa Daffa A; Achmad Hizazi; Susfa Yetti
Jambi Accounting Review (JAR) Vol. 3 No. 3 (2022): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris dan menguji pengaruh Penghindaran Pajak, Ukuran Perusahaan, Leverage, Umur Perusahaan terhadap Biaya Hutang (studi empiris pada perusahaan subsektor makanan dan minuman yang terdaftar di bursa efek Indonesia tahun 2017-2020). Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder yang diperoleh dari website resmi perusahaan dan dari website resmi Bursa Efek Indonesia. Metode penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Penghindaran Pajak, Ukuran Perusahaan, dan Leverage secara parsial berpengaruh terhadap Biaya Hutang, dan Penghindaran Pajak, Ukuran Perusahaan, Leverage, dan umur perusahaan secara simultan berpengaruh terhadap Biaya Hutang. Sedangkan umur perusahaan secara parsial tidak berpengaruh terhadap Cost of Debt.
Gender-Diverse Audit Committees, Size of Public Accounting Firms, and Audit Opinions on Stock Prices Mediated by Audit Report Lag Zalisman Rahmadan; Yuliusman; Rita Friyani; Achmad Hizazi; Muhammad Gowon
Indonesian Journal of Business Analytics Vol. 3 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i4.5204

Abstract

This research examines and assesses the connection between gender-diverse audit committees, the size of public accounting firms, and audit opinions on stock price mediated by audit report lag. The research topic explored energy companies listed on the Indonesian stock exchange (IDX). Fifty-four data from three years of observation were included The research sample was selected with a purposive sampling technique, following three particular criteria. Data were analyzed using PLS-SEM analysis. Data processed using SmartPLS 3.2.9 application. The results of the tests showed that results were Gender-diverse audit committees did not affect Audit Report Lag. In contrast, the size of the public accounting firm and audit opinion affected the audit report lag. Gender-diverse audit committees had no direct and indirect effect on stock prices. In contrast, the public accounting firm's size and audit opinion affect stock prices directly and indirectly, and audit report lag affects stock prices.
PENGARUH PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN DAN PERPUTARAN AKTIVA TETAP TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN TAHUN 2017-2021 Rahmanita Rahmanita; Achmad Hizazi; Rahayu Rahayu
JURNAL LENTERA BISNIS Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i3.797

Abstract

This study aims to examine receivable turnover, inventory turnover, and fixed asset turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. This research is using quantitative method with secondary data. The population used in this research was 85 samples. Sampling is based on a purposive sampling method that follows certain criteria. The analytical method used is multiple linear analysis using SPSS. Based on the results of the partial or t test, receivables turnover variable has no effect on profitability, meanwhile inventory turnover and fixed asset turnover have a significant effect on profitability. Simultaneously accounts receivable turnover, inventory turnover, and fixed asset turnover have a significant effect on profitability in food and beverage companies listed on the Indonesia Stock Exchange. Keywords: Accounts Receivable Turnover, Inventory Turnover, Fixed Asset Turnover, Profitability
Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Pada Satuan Kerja Badan Layanan Umum Universitas Jambi Dwiana Suharti IH; Achmad Hizazi; Ilham Wahyudi
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27147

Abstract

This study aims to determine the effect of budget planning, human resources, procurement of goods/services, administration, organizational commitment, and budgeting participation on budget absorption in the work unit of the Jambi University Public Service Board. This research is a quantitative research with an explanatory survey method and uses data from a questionnaire. The population and sample of this research are the Proxy of Budget Users (Rector), Deputy Chancellor for General Affairs and Finance, Head of General Affairs, Planning and Finance Bureau, Deputy Dean for General Affairs, Planning and Finance at the Faculty and Postgraduate, BUPK Finance Coordinator, Finance Coordinator, and Financial Managers (PPK, BP, BPP, PPK Staff, and Finance Staff) at Jambi University as many as 76 people. There were 73 questionnaires that were returned and could be processed. The data analysis method used in this study was multiple regression analysis with the help of SPSS 24.0 for Windows. The results show that budget planning, human resources, procurement of goods/services, administration, organizational commitment, and participation in budgeting have a positive effect on budget absorption in the Jambi University Public Service Agency work unit. Budget planning and participation in budgeting have a significant effect on budget absorption in the Jambi University Public Service Agency work unit. Human resources, procurement of goods/services, administration, organizational commitment have no significant effect on budget absorption in the Jambi University Public Service Agency work unit.
The Effect of Financial Literacy, Financial Attitude, Locus of Control, and Lifestyle on Financial Management Behavior (Case Study on Undergraduate Accounting Study Program Students Faculty of Economics and Business Jambi University) Anastasya Laga; Achmad Hizazi; Yuliusman
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4977

Abstract

This study aims to see how financial literacy, financial attitude, locus of control, and lifestyle influence financial management behavior. For data analysis using a questionnaire, the sample of 100 respondents was chosen using a purposive sampling technique. Using SPSS For Windows Version 26 software, the multiple linear regression analysis approach was used to evaluate the hypothesis. The findings in this study are that financial literacy, financial attitude, locus of control, and lifestyle have a positive and significant influence on financial management behavior. Partially, financial literacy and lifestyle have a positive influence on financial management behavior, while financial attitude and locus of control have no effect on financial management behavior
Co-Authors Aegisia Sukmawati Agusty, Delvira Alan Pratama Alfia, Lilik Almira Yumna Putri Amri Amir Amri Amir Amri Amir Amri Amir Anastasya Laga Anayanti, Nera Andi Mirdah Andini, Sri Apriliani, Cantika Arum , Enggar Diah Puspa Atar Satria F Azhari, Julia Rinnia Bela Oktavianti Deasy Putri Avanda Sari Dede Rahmat Dewi Fitriyani Dewi Hilda S Dica Lady Silvera Dwiana Suharti IH Eko Prasetyo Enggar Diah Puspa Arum Erawati, Misni fadillah, marci Feby Anisya Nabila Fitriansyah, Arya Haqi Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Haliza, Titania Nurul Haswandy, Achnaf Feraldi Heriyani Heriyani Heriyani, Heriyani Hernando, Riski Ilham Wahyudi indahwati, Vanessa Jamaili, Salman Kelvin Setiawan Khairunnisa Khairunnisa Lady Silvera , Dica Lady Silvera, Dica Lestari, AD Liana, Jenny Lieyono, Yeremia Lutfi Lutfi Mellya Embun Baining Mufidah Mufidah Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Mursalin . Mursalin Mursalin Najib, Muhammad Ali Nanang Yuliyapranata Nazarudin Nela Safelia Nella Safelia Netty Herawaty Nia Sofiana Sofiana Ningrum, Fitri Setya Novita Andriani Nurulhuda, Siti Aisyah P. Eko Prasetyo Putri, Yumiza Aprilia R. Rama Muamar Rifki Rachman, Al Dzahabi Rahayu , Rahayu Rahayu Rahayu Rahmanita Rahmanita Ratih Kusumastuti Ratu Munawarah Rega C Regina Nursedima Marpaung, Shinta Reka Maiyarni Reni Yustien Reni Yustien Rhesa Daffa A Rico Wijaya Z Rita Friyani Rita Friyani Rizqa Raaiqa Bintana Rts nurafni putri, Widiasari Sahrial Sahrial Salman Jumaili Selia Meilantika Septiawati Septiawati Siswanti, Febi Siti Umami Khikmah SRI RAHAYU Susfa Yetti Susfa Yetti Ulyarti Vialeta, Nurul Wiralestari, Wiralestari Wiwik Tiswiyanti yd, Ferdi wahyudi Yernisa Yernisa Yosep Tri Krisnanto Yudi - Yudi Yudi Yuke Farhana, Disya Yuliusman - Zalisman Rahmadan Zulma, Gandy Wahyu Maulana