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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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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.
The Influence of Corporate Social Responsibility, Organizational Commitment, Transformational Leadership Style and Internal Control System on Organizational Reputation: Palm Oil Companies Fitriansyah, Arya Haqi; Hizazi, Achmad; Lady Silvera , Dica
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): 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.v17i1.46734

Abstract

The This study aimed to identify the influences corporate social responsibility, organizational commitment, transformational leader-ship style and internal control system on organizational reputation. Data from four companies with 38 respondents were collected using a Google form or direct questionnaire sent to Palm Oil companies and analyzed using the multiple-linear regression analysis with SPSS 30. The study's findings suggest that organizational commitment, transformational leadership style, and corporate social responsibility all have some bearing on an organization's reputation. On the other hand, reputation is not significantly impacted by the internal control system. This finding imply that companies should keep giving the internal control system top priority in order to promote further advancements. This study makes a contribution by providing a thorough examination of organizational commitment, transformational leadership, CSR and the internal control system. The study offers a more comprehensive understanding of how organizational reputation is formed by combining these variables into a single model. This study is an improvement from earlier research that usually investigates at these factors separately in restricted combinations.
The Impact of Liquidity, Profitability, Leverage, and Cash Flow on Financial Distress in Wholesale Sector Companies Listed on The IDX from 2016-2019 Alfia, Lilik; Hizazi, Achmad; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (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.v16i2.46737

Abstract

This research aims to examine the effect of liquidity, profitability, leverage and cash flow on financial distress in large trading sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. This research was conducted by purposive sampling method. Data collection techniques using secondary data. The financial distress variable is proxied using the Altman Z-Scored formula. Data obtained from large trading subsector companies listed on the Indonesia Stock Exchange (IDX) from 2016-2019 using the Multiple Linear Regression method using SPSS 23. The results of this study indicate that: (1) liquidity has an effect on financial distress (2) profitability has an effect on financial distress, high profitability indicates the company is able to maximize its assets (3) leverage has no effect on financial distress, even though the company has a lot of debt to finance its operations (4) cash flow has no effect on financial distress. This study contributes to the expanding corpus of research on corporate financial distress. The results are consistent with current financial theories that highlight the importance of profitability and liquidity as critical markers of a business's financial health. On the other hand, the lack of discernible impact from cash flow and leverage. These findings support further investigation into qualitative and contextual elements
Analysis of the Influence of Credit Risk, Liquidity Risk, and Operational Risk on Banking Financial Performance in Financial Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 Period Liana, Jenny; Kusumastuti, Ratih; Hizazi, Achmad
Journal of Comprehensive Science Vol. 4 No. 12 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i12.3844

Abstract

This study aims to analyze the influence of credit risk, liquidity risk, and operational risk on banking financial performance, especially profitability as measured using Return on Assets (ROA). The research population includes all conventional banks listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was determined using a purposive sampling technique, yielding 43 banks that met the research criteria. Data were collected from the banks' annual reports and official financial statements, which contain information related to NPL (Non-Performing Loan), LDR (Loan to Deposit Ratio), and BOPO (Operating Costs to Operating Income). The analysis was carried out using panel data regression, classical assumption tests (normality and multicollinearity), and hypothesis tests such as t-tests and determination tests (Adjusted R²). The results showed that partially, credit risk (NPL) had no significant effect on profitability, suggesting that the credit quality of the sample banks was relatively maintained or that the NPL factor was not yet a major pressure on performance. On the other hand, liquidity risk (LDR) had a significant positive effect on ROA, indicating that optimal liquidity management supports increased profitability. Operational risk (BOPO) had a significant negative effect on ROA, confirming that operational efficiency is a key factor in maintaining the bank's financial performance. These findings provide practical implications for bank management in optimizing liquidity and reducing operational costs to increase profitability in a sustainable manner.
Pengaruh Transformasi Digital dan Sistem Informasi Akuntansi terhadap Efisiensi Operasional dengan Literasi Teknologi Rachman, Al Dzahabi; Kusumastuti, Ratih; Hizazi, Achmad
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4774

Abstract

Perkembangan teknologi digital telah mendorong perusahaan untuk melakukan transformasi dalam berbagai aspek operasional, termasuk dalam pengelolaan sistem informasi akuntansi. Transformasi digital dan penerapan sistem informasi akuntansi berbasis teknologi diharapkan mampu meningkatkan efisiensi operasional perusahaan melalui percepatan proses kerja, peningkatan akurasi dan keandalan data, serta pengurangan biaya operasional. Dengan dukungan teknologi, proses pencatatan, pengolahan, dan pelaporan keuangan dapat dilakukan secara lebih sistematis dan real time sehingga mendukung pengambilan keputusan manajerial yang tepat. Namun demikian, dalam praktiknya tidak semua perusahaan yang telah mengadopsi teknologi digital mampu mencapai tingkat efisiensi operasional yang optimal. Salah satu faktor penting yang memengaruhi keberhasilan implementasi teknologi tersebut adalah tingkat literasi teknologi sumber daya manusia. Rendahnya pemahaman dan kemampuan karyawan dalam mengoperasikan sistem digital dapat menghambat pemanfaatan teknologi secara maksimal. Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital dan sistem informasi akuntansi terhadap efisiensi operasional perusahaan dengan literasi teknologi sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei pada perusahaan sektor jasa dan perdagangan di wilayah DKI Jakarta. Data dikumpulkan melalui kuesioner yang disebarkan kepada karyawan bagian akuntansi dan keuangan. Teknik analisis data menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa transformasi digital dan sistem informasi akuntansi berpengaruh positif terhadap efisiensi operasional perusahaan. Selain itu, literasi teknologi terbukti memperkuat pengaruh transformasi digital dan sistem informasi akuntansi terhadap efisiensi operasional. Temuan ini menegaskan bahwa keberhasilan digitalisasi perusahaan tidak hanya ditentukan oleh teknologi yang digunakan, tetapi juga oleh kemampuan pengguna dalam memanfaatkannya secara optimal.
PENGARUH AKUNTABILITAS, TRANSPARANSI, PARTISIPASI DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (STUDI PADA BPKAD KOTA PALEMBANG) Nurulhuda, Siti Aisyah; Hizazi, Achmad; Z, Rico Wijaya
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.51491

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara Akuntabilitas, Transparansi, Partisipasi, Standar Akuntansi Pemerintah terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia Sebagai variabel moderasi Studi Pada BPKAD kota Palembang. Data yang digunakan dalam penelitian merupakan data primer yang didapat dari penyebaran kuisoner yang disebar pada karyawan BPKAD dan pada para Auditor di inspektorat Kota Palembang. Teknik sampel yang digunakan dalam penelitian ini menggunakan Purposive Sampling dengan jumlah sampel sebanyak 65, teknik analis dalam penelitian ini menggunakan SPSS 24, dengan menggunakan uji Instrumen, Uji Validitas, uji nreliabilitas, uji asumsi klasik, Analisis regresi berganda, analisis regresi moderasi, uji determinan, uji t dan uji , dengan hasil akuntabilitas berpengaruh terhadap kualitas laporan keuangan, transparansi berpengaruh terhadap kualitas laporan keuangan, partisipasi berpengaruh terhadap kualitas laporan keuangan standar akuntansi pemerintah berpengaruh terhadap kualitas laporan keuangan, akuntabiltas, transparansi, partisipasi dan standar akuntasi pemerintah secara bersam-sama berpengaruh terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia dapat memoderasi hubungan antara akuntabilitas terhadap kualitas laporan keuangan, kompetensi sumber daya manusia dapat memoderasi hubungan antara transparansi terhadap kualitas laporan keuangan, kompetensi sumber daya manusia dapat memoderasi hubungan antara partisipasi terhadap kualitas laporan keuangan, dan kompetensi sumber daya manusia dapat memoderasi standar akuntansi pemerintah terhadap kualitas laporan keuangan, semuanyan bejenis quasi moderasi
The Influence of Financial Performance and Company Value on Environmental, Social, and Governance (ESG) Disclosure with Accounting Information Systems as a Moderating Variable: An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Ex Selia Meilantika; Ratih Kusumastuti; Achmad Hizazi
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2686

Abstract

This study aims to analyze the effect of financial performance and firm value on Environmental, Social, and Governance (ESG) disclosure with Accounting Information Systems (AIS) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This study uses a quantitative approach with secondary data obtained from annual reports and corporate sustainability reports. The research sample was determined using a purposive sampling technique to obtain companies that meet the research criteria. Financial performance variables are proxied by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), firm value is measured using Price to Book Value (PBV), ESG disclosure and AIS are measured using dummy variables. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results show that financial performance has a positive and significant effect on ESG disclosure. Firm value also has a positive and significant effect on ESG disclosure. In addition, financial performance has a positive effect on firm value. Accounting Information Systems have been shown to moderate the influence of financial performance on ESG disclosure, but not the influence of firm value on ESG disclosure. This research is expected to provide empirical contributions to the development of sustainability accounting literature and provide considerations for management and investors in decision-making.
Analysis Of Accounting Information System Output Based On Consistency Of Financial Report Presentation Ratu Munawarah; Ratih Kusumastuti; Achmad Hizazi
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2693

Abstract

This study aims to analyze the quality of Accounting Information Systems (AIS) output by focusing on the consistency of financial statement presentation as a key indicator of the reliability of accounting information. Consistency of presentation is an important principle in financial reporting because it allows report users to conduct comparative performance evaluations from period to period. However, in many organizations, especially medium-sized companies and trading companies, variations in formats, account classifications, and differences in recording methods are still found, which affect the comparability of reports. This study uses secondary data in the form of annual financial statements of trading companies that have been published publicly for three consecutive years. The analysis is conducted by assessing the conformity between presentation standards for each period, the stability of the use of accounting methods, and the uniformity of account classifications produced by the AIS. The results of this study indicate that the consistency of financial statement presentation is largely determined by the quality of the AIS design, the company's level of compliance with accounting standards, and the effectiveness of the data input process. Several companies demonstrated a high level of consistency, characterized by similarities in report structure and measurement methods across periods. Conversely, companies that experienced changes in report formats and variations in account classifications showed that their AIS output was not optimal in maintaining report comparability. These findings indicate the importance of improving the input process by system users, strengthening internal control procedures, and updating the system to ensure that the AIS is capable of producing reliable and consistent financial reports. This study provides a practical contribution to companies in evaluating AIS performance and serves as a basis for recommendations to improve the quality of financial reporting in the future.
The Influence of Good Corporate Governance Mechanisms and Profit Management (Empirical Study on Agricultural Sector Companies Listed on the Indonesia Stock Exchange in 2015-2018) Siswanti, Febi; Hizazi, Achmad; Wijaya, Rico
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (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.v15i2.46727

Abstract

This study is entitled "The Effect of Good Corporate Governance Mechanisms and Earnings Management on Company Performance (Empirical Study of Agricultural Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)". The purpose of this study is to determine the effect of Good Corporate Governance Mechanisms and Earnings Management on Company Performance both simultaneously and partially. This study uses agricultural sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique used is purposive sampling. The sample used in this study was 14 companies. The data analysis technique used in this study is multiple linear regression analysis. The results of the hypothesis testing are as follows. (1) The mechanism of governance (Good Corporate Governance) in this case the proportion of the board of commissioners, the number of audit committees, institutional ownership and profit management has an effect on company performance, (2) The proportion of the board of commissioners has no effect on company performance, (3) The number of audit committees has no effect on company performance, (4) Institutional ownership has an effect on company performance, and (5) Profit management has an effect on company performance by20.5%as indicated by the magnitude of the Adjusted R Square while the rest79.5%influenced by other factors that are not included in the research model.
The influence of Economic Value Added (EVA), Return On Investment (ROI ), and Company Size Against Company Value Indahwati, Vanessa; Hizazi, Achmad; Mansur, Fitrini
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.v15i1.46730

Abstract

This study is entitled the influence of economic value added (EVA), return on investment (ROI), and company size on company value. The case study of this research is on basic and chemical industry sector companies on the Indonesia Stock Exchange in 2016-2017. The sample in this study was 56 basic and chemical industry companies listed on the Indonesia Stock Exchange in 2016-2017. The data analysis method used multiple linear regression analysis. The results of this study indicate that economic value added (EVA), return on investment (ROI), and company size simultaneously affect company value. economic value added (EVA) partially has a positive effect on company value, return on investment (ROI) partially has a positive effect on company value and company size partially has a positive effect on company value in basic and chemical industry companies listed on the Indonesia Stock Exchange
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