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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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The Moderating Role of Information Technology in Improving the Values of Islamic Management Accounting Information Systems Mellya Embun Baining; Amir, Amri; Achmad Hizazi; Enggar Diah Puspa Arum
LAA MAISYIR: Jurnal Ekonomi Islam The 2nd International Collaboration Conference on Islamic Economics (ICCEIS) 2024 “Global Innovati
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v1i1.52945

Abstract

In the context of Zakat Management Organisation (OPZ) in Indonesia, the management of zakat funds in accordance with the values of sharia management accounting information system becomes crucial, to maintain public trust. Management accounting information system in an organisation is related to the availability of management accounting information as a basis for decision making. There are several studies on management accounting, but the influence of contingency variables on the values of Sharia Management Accounting Information System (SIAMSy) has not been studied in more depth. This study aims to fill this gap by empirically examining the influence of environmental uncertainty, human resource competence, internal control, and Islamic organisational culture on SIAMSy values, as well as the moderating role of information technology in the relationship. This study uses primary data collected through questionnaires and interviews with OPZ in Jambi City, with data analysis conducted using a quantitative approach. The results showed that environmental uncertainty, HR competence, internal control, and Islamic organisational culture had a significant effect on increasing SIAMSy values. In addition, information technology proved unable to moderate the influence of contingency variables on SIAMSy. This research makes an important contribution to the development of a more effective and efficient management accounting information system, and offers recommendations for OPZ to increase SIAMSy values to improve the National Zakat Index (IZN).
Finding The Maqashid Al-Syariah Performance Model on Syariah Management Accounting Information System Values Baining, Mellya Embun; Amir, Amri; Hizazi, Achmad; Arum, Enggar Diah Puspa
Al-Risalah Vol 24 No 2 (2024): December 2024
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v24i2.1642

Abstract

In Indonesia’s Zakat Management Organisation (OPZ) context, managing zakat funds effectively and in line with maqasid al-syariah principles is crucial to maintaining public trust. This study investigates the impact of environmental uncertainty, human resource (HR) competence, internal control, and Islamic organizational culture on the values of the Sharia Management Accounting Information System (SIAMSy) and the performance of zakat management organizations (KOPZ), as well as examining the role of information technology as a moderating factor. Primary data were collected through questionnaires and interviews with zakat management organizations (OPZ) in Jambi Province and analyzed quantitatively. The data analysis technique used is Structural Equation Modeling (SEM) with a Partial Least Squares approach. (PLS). The direct testing results show that HR competency and Islamic organizational culture significantly influence SIAMSy values. On the contrary, environmental uncertainty and internal control do not substantially impact enhancing SIAMSy values. Meanwhile, KOPZ is directly influenced by ecological uncertainty and internal control, while human resource competence and Islamic organizational culture do not significantly affect KOPZ. The indirect testing results explain that human resource competence and Islamic organizational culture have a positive and significant impact on KOPZ through SIAMSy with complete mediation, indicating that the role of SIAMSy values is found in KOPZ from the maqashid al-syariah perspective. Meanwhile, environmental uncertainty and internal control do not positively and significantly impact KOPZ through SIAMSy values in OPZ in Jambi Province. Lastly, information technology cannot provide a moderating effect between variables.  
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN RITEL DI BURSA EFEK INDONESIA TAHUN 2016-2019 yd, Ferdi wahyudi; Hizazi, Achmad; Hernando, Riski
Jambi Accounting Review (JAR) Vol 5 No 1 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i1.34920

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel Leverage, Profitabilitas, Likuiditas, Ukuran Perusahaan, Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Financial Distress pada Perusahaan Ritel yang Terdaftar di BEI Tahun 2016-2019. Metode dalam penelitian adalah metode penelitian kuantitatif. Alat analisis yang digunakan adalah analis linier berganda. Populasi penelitian ini adalah 27 perusahaan ritel. Teknik pengambilan sampel menggunakan purposive sampling sebanyak 20 perusahaan ritel. Software yang digunakan untuk olah data adalah IBM SPSS 25. Hasil Penelitian ini menunjukan variable Leverage, Profitabilitas, Likuiditas, Ukuran Perusahaan, Kepemilikan Institusional dan Kepemilikan Manajerial secara silmutan berpengaruh terhadap Financial Distress. Secara parsial, penelitian ini membuktikan bahwa Leverage, profitabilitas, likuiditas, kepemilikan institusional, kepemilikan manajerial berpengaruh terhadap financial distress sementara ukuran perusahaan tidak berpengaruh terhadap financial distress.
PENERAPAN APLIKASI KOPERASI SIMPAN PINJAM BERBASIS DIGITAL PADA KOPERASI WANITA DESA TANGKIT JAMBI Erawati, Misni; Hizazi, Achmad; Heriyani, Heriyani; Lady Silvera, Dica; Hernando, Riski
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i1.152-158

Abstract

Proposal pengabdian ini bertujuan untuk mengatasi permasalahan yang dihadapi Koperasi Wanita RT.13 Desa Tangkit, Kec. Sungai Gelam, Kab. Muaro Jambi dalam pengelolaan keuangan, dimana untuk pencatatan keuangan yang dijalankan selama ini masih bersifat manual berbasis Microsoft Excel, sehingga membutuhkan waktu yang lama dan dapat menimbulkan kesalahan dalam perhitungan dan proses pembuatan laporan keuangan. Pengelolaan keuangan melibatkan pelatihan dan pendampingan dalam penggunaan aplikasi simpan pinjam berbasis digital yang dapat memudahkan dalam proses pencatatan dan pengelolaan keuangan. Di samping itu, setelah dilaksanakannya kegiatan pendampingan dan pelatihan akan dilakukan juga evaluasi terkait penggunaan aplikasi yang telah digunakan untuk pengembangan sistem yang lebih baik lagi jika ditemukan kekurangan ataupun kendala dalam penggunaannya. Melalui serangkaian kegiatan ini, diharapkan Koperasi Wanita RT. 13 Desa Tangkit Kec. Sungai Gelam, Kab. Muaro Jambi dalam pengelolaan keuangannya dapat berjalan lebih baik lagi.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Pemoderasi (Studi Empiris pada Perusahaan Go Publik yang Menjadi Peserta Asia Sustainability Reporting Rating (ASRRAT) yang Terdaftar di BEI Periode 2018-2022) fadillah, marci; Hizazi, Achmad; Wijaya Z, Rico
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.40836

Abstract

This study aims to analyze the effect of Corporate Social Responsibility on company value with profitability as a moderating variable. This study uses a research sample of public companies that are participants in the Asia Sustainability Reporting Rating (ASRRAT) listed on the Indonesia Stock Exchange for the 2018-2022 period. The research data amounted to 110 companies for 5 periods. This research method uses historical methods and the research approach used is quantitative. This research is a comparative causal research which is an ex post facto research type. The collection of research data using tabulated data in the form of financial data obtained from financial reports. The data analysis technique in this study uses SPSS version 25. The results of the study indicate that Corporate Social Responsibility has an effect on company value, while profitability does not moderate the relationship between Corporate Social Responsibility and company value.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Haswandy, Achnaf Feraldi; Hizazi, Achmad; Friyani, Rita
Jambi Accounting Review (JAR) Vol 5 No 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.42038

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, solvabilitas, struktur modal dan ukuran perusahaan terhadap Nilai Perusahaan dengan corporate social responsibility sebagai variabel moderasi pada perusahaan aneka industri di Bursa Efek Indonesia tahun 2015-2019. Populasi penelitian ini adalah 45 perusahaan aneka industri. Teknik pengambilan sampel menggunakan purposive sampling sebanyak 22 perusahaan aneka industri. Software yang digunakan untuk olah data adalah IBM SPSS 25. Hasil Penelitian ini adalah 1) profitabilitas, likuiditas, solvabilitas, struktur modal, dan ukuran perusahaan secara simultan berpengaruh terhadap nilai perusahaan. 2) profitabilitas berpengaruh positf terhadap nilai perusahaan. 3) likuiditas berpengaruh positif terhadap nilai perusahaan. 4) solvabilitas berpengaruh positif terhadap nilai perusahaan 5) struktur modal tidak berpengaruh terhadap nilai perusahaan 6) ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan 7) corporate social responsibility mampu memoderasi hubungan profitabilitas, likuiditas, solvabilitas, struktur modal, dan ukuran perusahaan terhadap nilai perusahaan.
Faktor- Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Vialeta, Nurul; Hizazi, Achmad; Prasetyo, Eko
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.46975

Abstract

This study aims to analyze the influence of liquidity, profitability, capital structure, and firm size on firm value, with dividend policy as a moderating variable. The study focuses on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. A total of 29 companies were selected using purposive sampling. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The findings show that liquidity and capital structure have no significant effect on firm value, while profitability and firm size have a significant positive effect. Additionally, dividend policy does not moderate the relationship between any of the independent variables and firm value. These results suggest that companies should focus on improving profitability and firm scale as key drivers of firm value, rather than relying on dividend policy to influence investor perceptions.
Environmental Awareness of Students at SDN Pauh, Tungkal Jaya District and SDN Mendis Jaya, Bayung Lencir District, Musi Banyuasin Regency Hizazi, Achmad; Mansur, Fitrini; Bintana, Rizqa Raaiqa; Yosep Tri Krisnanto; Nanang Yuliyapranata
International Journal of Economics, Business and Innovation Research Vol. 4 No. 05 (2025): August - September, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i05.2189

Abstract

This paper describes the school's efforts to increase environmental awareness of students at SDN Pauh, Tungkal Jaya District, and SDN Mendis Jaya, Bayung Lencir District, Musi Banyuasin Regency. The focus of awareness is seen in daily behavior, such as attitudes towards waste in the surrounding area, concern for plants and animals in the area, and an understanding of the importance of maintaining cleanliness and environmental sustainability. To achieve this goal, both schools carry out various programs such as providing trash cans, environmental simulations, awareness campaigns through t-shirts worn by teachers and school staff, distributing environmental awareness posters, and planting trees around the school
ANALISIS DAN PENGARUH RASIO WORKING CAPITAL TO TOTAL ASSETS, RETAINED EARNING TO TOTAL ASSETS, EARNING BEFORE INTEREST AND TAXES TO TOTAL ASSETS, BOOK VALUE OF EQUITY TO TOTAL LIABILITIES UNTUK MEMREDIKSI FINANCIAL DISTRESS PADA MASA PANDEMI DAN PASCA PAN R. Rama Muamar Rifki; Hizazi, Achmad; Olimsar, Fredy
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.46161

Abstract

This study aims to analyze and determine the effect of financial ratios namely Working Capital to Total Assets (WCTA), Retained Earnings to Total Assets (RETA), Earnings Before Interest and Taxes to Total Assets (EBITTA), and Book Value of Equity to Total Liabilities (BVETL) in predicting corporate financial distress during and after the COVID-19 pandemic. This research is a case study on 27 companies in the Transportation and Logistics sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024, selected through purposive sampling. The data used are secondary financial reports obtained from the IDX website. The analysis was carried out by calculating financial ratios using the Modified Altman Z”-Score model to assess the bankruptcy potential of the companies during the specified period. The Altman Z”-Score analysis for the years 2020–2024 shows that most service companies in the Transportation and Logistics sector were in unhealthy financial condition, with 11 to 13 companies at risk of bankruptcy each year. Only 10 to 14 companies consistently remained in a healthy condition, while the rest were in the gray zone, indicating financial instability. This reflects the ongoing significant challenges in the sector, although some companies have demonstrated strong financial performance. The results of this study are: (1) the WCTA variable does not have a significant effect on financial distress; (2) RETA, EBITTA, and BVETL have a significant effect on financial distress. Keywords: WCTA, RETA, EBITTA, BVETL, Financial Distress
Modernisasi Pengelolaan Koperasi melalui Digitalisasi di Koperasi Mekar, Desa Mudung Darat, Kecamatan Maro Sebo, Kabupaten Muaro Jambi Dica Lady Silvera; Achmad Hizazi; Heriyani Heriyani; Reka Maiyarni; Aegisia Sukmawati
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i2.5038

Abstract

This community service program focuses on modernizing the management of Koperasi Mekar in Mudung Darat Village, Maro Sebo Subdistrict, Muaro Jambi Regency through the adoption of digital technology. Until now, the cooperative’s transaction recording has been carried out manually using notebooks or Microsoft Excel, which is prone to errors, lacks transparency, and requires a long time to prepare financial reports.To address these issues, the service team conducted training and mentoring on the use of a digital-based savings and loan cooperative application (Kosipanet). The implementation of digitalization is expected to improve efficiency, accuracy, and transparency in financial management. In addition, this activity is also designed to strengthen the human resource capacity of the cooperative, especially the administrators and members, so that they have adequate digital literacy.The success of the program is demonstrated through the administrators’ mastery of the application, the availability of accurate and real-time financial reports, and the increased participation of members in decision-making. Thus, this activity not only promotes professional cooperative governance but also serves as a means of community empowerment based on digital technology, enabling the cooperative to adapt to the digital era and support sustainable local economic development.
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