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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) SELODANG MAYANG 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) Inkubis: Jurnal Ekonomi dan Bisnis 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 Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Information Systems Management and Digital Business Jurnal Pengabdian Masyarakat International Journal of Economic Research and Financial Accounting JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi Nomico Glosains: Jurnal Sains Global Indonesia
Achmad Hizazi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

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Analysis Of Factors Influencing The Acceptance Of Audit Opinion With Modified Going Concern Azhari, Julia Rinnia; Hizazi, Achmad; Mansur, Fitrini
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.v16i1.46749

Abstract

This study aims to examine the effect of company growth, financial condition, and prior-year audit opinion with going concern modification on the likelihood of receiving a going concern modified audit opinion. The research focuses on manufacturing companies in the consumer goods and various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the period 2015–2018. The data used are secondary data obtained from the companies’ annual financial reports. A purposive sampling technique was employed, resulting in a final sample of 75 companies. The analytical method used is logistic regression, and data were processed using SPSS version 21. The results show that company growth does not have a significant effect on the issuance of a going concern modified audit opinion. However, both the company’s financial condition and the audit opinion with going concern modification in the previous year significantly influence the likelihood of receiving a similar opinion in the current year. This study contributes to the auditing literature by providing empirical evidence on the predictors of going concern audit opinions in the Indonesian manufacturing sector. The findings highlight the importance of historical audit assessments and financial health indicators in shaping auditor judgment regarding business continuity
ANALYSIS BALANCED SCORECARD IN NON-PROFIT ORGANIZATIONS TO ACCOUNTABILITY IN THE COVID PANDEMIC Mufidah Mufidah; Amri Amir; Achmad Hizazi; Enggar Diah Puspa Arum
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 5 (2022): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i5.1279

Abstract

This study examined the impact of internal control on non-profit organization performance and impact of internal control on accountability both directly and indirectly with pandemic covid as one of environmental uncertainties as a moderation variable. As a result, environmental uncertainty was examined as a moderator variable. This study analyzed 90 observations using cross-section data and primary data sources.. Internal control have an effect on organizational performance and accountability while environmental uncertainty has no effect as a moderating variable.
Risk Disclosure Level and Its Relationship with Profitability: A Study of Annual Reports of Companies in the Transportation Sector Almira Yumna Putri; Achmad Hizazi; Ratih Kusumastuti
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 1 (2026): Februari: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i1.1965

Abstract

This study examines the relationship between risk disclosure levels and profitability in transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The transportation industry is characterized by high exposure to operational, financial, regulatory, and market-related risks, which necessitates transparent and comprehensive communication regarding potential threats to business sustainability and long-term performance. Using a quantitative correlational approach, this study measures the level of risk disclosure through systematic content analysis of companies’ annual reports, while profitability is evaluated using the Return on Assets (ROA) indicator. The analysis is conducted to identify the extent to which transparent risk reporting contributes to improved financial outcomes. The findings indicate a significant positive relationship between risk disclosure and profitability, suggesting that companies providing more comprehensive and detailed risk information tend to achieve higher financial performance. Furthermore, the results demonstrate that transparency plays a crucial role in enhancing investor confidence, strengthening corporate governance, and supporting sustainable business practices, particularly in high-risk sectors such as transportation.
The Influence of Financial Literacy, Risk Tolerance and Return on Investment Decisions Among Capital Market Study Group Students at Jambi University Feby Anisya Nabila; Achmad Hizazi; Ratih Kusumastuti
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.395

Abstract

This study examines the influence of financial literacy, risk tolerance, and return on investment decisions among Capital Market Study Group (KSPM) students at Jambi University. Using quantitative methods with multiple linear regression analysis on 73 respondents who are active KSPM members with investment experience, the results show that simultaneously, financial literacy, risk tolerance, and return significantly influence investment decisions (F = 17.032, sig. 0.000). Partially, risk tolerance has the most dominant positive and significant effect (B = 2.175, sig. 0.000), return also shows positive and significant effect (B = 1.578, sig. 0.003), while financial literacy shows no significant effect (B = -0.110, sig. 0.897). The research contributes to behavioral finance theory by demonstrating that psychological factors (risk tolerance) are more influential than cognitive factors (financial literacy) in student investment decisions.
Nilai Perusahaan Sektor Migas: Tinjauan Tata Kelola Perusahaan dan Kinerja Profitabilitas Delvira Agusty; Achmad Hizazi; Lutfi Lutfi
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.27493

Abstract

Tujuan Penelitian: Tujuan Penelitian ini untuk menganalisis signifikansi pengaruh struktur tata kelola perusahaan (kepemilikan institusional dan komite audit) serta kinerja keuangan (GPM, ROA, ROE) terhadap nilai perusahaan, guna memetakan determinan utama yang memengaruhi stabilitas keuangan entitas.Metode Penelitian: Penelitian ini menggunakan teknik purposive sampling guna meneliti 18 perusahaan minyak dan gas bumi (tercatat dalam bursa efek indonesia antara tahun 2021 sampai 2024), dengan 14 perusahaan menjadi sampel akhir. Untuk analisis data menggunakan analisis regresi linear berganda.Originalitas/Novelty: Novelty penelitian ini terletak pada pengujian integratif antara tata kelola internal dan efisiensi produksi (GPM) yang masih jarang dilakukan di sektor migas. Penelitian ini secara kritis menguji anomali empiris, seperti potensi pengaruh negatif GPM dan komite audit terhadap nilai perusahaan, guna mengungkap inefisiensi manajerial dan efektivitas pengawasan pada sektor berisiko tinggi tersebut.Hasil Penelitian: Hasil analisis mengungkapkan variabel kepemilikan institusional dan return on asset tidak berpengaruh secara signifikan dengan nilai perusahaan, komite audit dan gross profit margin berpengaruh negatif secara signifikan dengan nilai perusahaan, return on equity berpengaruh positif secara signifikan dengan nilai perusahaan.Implikasi: Penelitian ini menjadi acuan bagi regulator dalam mengevaluasi kebijakan tata kelola migas dan bagi investor untuk validasi laporan keuangan. Temuan ini juga memperkaya literatur industri berisiko tinggi serta mendorong transparansi profesional demi meningkatkan legitimasi dan nilai entitas. Research Objectives: The purpose of this research is to analyze the significance of the influence of corporate governance structure (institutional ownership and audit committee) and financial performance (GPM, ROA, ROE) on company value, in order to map the main determinants that influence the financial stability of the entity.Research Method: This study used a purposive sampling technique to examine 18 oil and gas companies (listed on the Indonesian Stock Exchange between 2021 and 2024), with 14 companies forming the final sample. Data analysis used multiple linear regression.Originality/Novelty: The novelty of this research lies in its integrative examination of internal governance and production efficiency (GPM), a practice rarely undertaken in the oil and gas sector. This research critically examines empirical anomalies, such as the potential negative influence of GPM and audit committees on firm value, to uncover managerial inefficiencies and oversight effectiveness in this high-risk sector.Research Results: The results of the analysis revealed that institutional ownership and return on assets variables did not have a significant effect on company value, audit committee and gross profit margin had a significant negative effect on company value, return on equity had a significant positive effect on company value.Implications: This research serves as a reference for regulators in evaluating oil and gas governance policies and for investors in validating financial reports. The findings also enrich the literature on high-risk industries and promote professional transparency to enhance entity legitimacy and value.
PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS ARTIFICIAL INTELLIGENCE UNTUK PREDIKSI CASH FLOW PERUSAHAAN Maulana Akmal Malik; Ratih Kusumastuti; Achmad Hizazi
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 12 No. 1 (2026): Jurnal Selodang Mayang
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v12i1.536

Abstract

The rapid development of Artificial Intelligence (AI) technology has significantly transformed accounting information systems, particularly in financial data processing and analysis. One of the most affected areas is cash flow prediction, which plays a crucial role in corporate financial planning and decision-making. This study aims to examine the effect of implementing an Artificial Intelligence–based Accounting Information System (AIS) on the accuracy of cash flow prediction in service and trading companies located in Bandung City, Indonesia. This research employs a quantitative associative approach. Data were collected through questionnaires distributed to 60 respondents, consisting of accounting staff, financial supervisors, and financial managers. The data were analyzed using simple linear regression analysis to examine the relationship between the implementation of AI-based AIS and cash flow prediction accuracy. The results indicate that the implementation of AI-based AIS has a positive and significant effect on cash flow prediction accuracy, with a significance value of 0.000 and a coefficient of determination of 46.2%. These findings demonstrate that integrating Artificial Intelligence into accounting information systems enhances the accuracy, timeliness, and reliability of cash flow forecasts. This study contributes to the accounting information systems literature by providing empirical evidence on the strategic role of AI in improving financial planning and decision-making processes. Perkembangan teknologi Artificial Intelligence (AI) telah membawa perubahan signifikan dalam sistem informasi akuntansi, khususnya dalam pengolahan dan analisis data keuangan. Salah satu area yang paling terdampak adalah prediksi arus kas (cash flow), yang berperan penting dalam perencanaan dan pengambilan keputusan keuangan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Sistem Informasi Akuntansi (SIA) berbasis AI terhadap akurasi prediksi arus kas pada perusahaan jasa dan dagang di Kota Bandung. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif. Data diperoleh melalui penyebaran kuesioner kepada 60 responden yang terdiri dari staf akuntansi, supervisor, dan manajer keuangan. Teknik analisis data menggunakan regresi linier sederhana dengan bantuan analisis statistik. Hasil penelitian menunjukkan bahwa penerapan SIA berbasis AI berpengaruh positif dan signifikan terhadap akurasi prediksi cash flow dengan nilai signifikansi 0,000 dan koefisien determinasi sebesar 46,2%. Temuan ini membuktikan bahwa integrasi AI dalam sistem akuntansi mampu meningkatkan ketepatan, kecepatan, dan reliabilitas prediksi arus kas. Penelitian ini memberikan implikasi teoretis dan praktis terkait pentingnya adopsi teknologi AI dalam sistem akuntansi modern.
The Influence of Budgeting, Human Resources, and Leadership on Transparency and Accountability in Village Fund Management with Community Participation as a Moderating Variable Susanti, Novriani; Hizazi, Achmad; Mukhzarudfa, Mukhzarudfa; Arum, Enggar Diah Puspa
Nomico Vol. 3 No. 4 (2026): Nomico- May
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/gc8kpy77

Abstract

This research is motivated by the importance of transparency and accountability in Village Fund management as key indicators of village governance success. Although Village Fund allocations have continuously increased, various problems remain in management practices, particularly regarding low transparency and accountability. This study aims to analyze the influence of budgeting, human resources (HRM), and leadership on transparency and accountability in Village Fund management, with community participation as a moderating variable. A quantitative approach with explanatory research design was employed, using primary data collected through structured questionnaires. The analytical technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results show that budgeting, HRM, and leadership have a positive and significant influence on both transparency and accountability. Furthermore, community participation is proven to significantly strengthen these relationships. These findings indicate that good Village Fund governance is not only influenced by internal factors of the village government, but also by the active involvement of the community. Thus, improving the quality of budgeting, HRM capacity, leadership, and community participation are key to achieving optimal transparency and accountability in Village Fund management.
E-Budgeting and the Effectiveness of Pro-Poor Public Spending: An Institutional Governance Perspective from Local Government in Indonesia Sawaluddin Fitri Tanjung; Syamsurijal Tan; Achmad Hizazi; Zamzami Zamzami
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.260

Abstract

Background: Despite continuous increases in local fiscal capacity and budget allocations, governance constraints—such as weak transparency, accountability, and coordination—often undermine the effectiveness of pro-poor public spending. From an institutional governance perspective, these constraints challenge not only policy performance but also the sustainability of poverty alleviation efforts. Objective: This study examines the relationships among local government budget management quality, e-budgeting implementation, and the effectiveness of pro-poor public spending at the subnational level in Indonesia. Methods: Drawing on survey data collected from officials in local government agencies in West Tanjung Jabung Regency, the study employs Partial Least Squares–Structural Equation Modeling (PLS-SEM) to analyze direct and indirect relationships among multidimensional governance constructs. Results: The results indicate that the Regional Revenue and Expenditure Budget (APBD) does not have a significant direct effect on poverty reduction (β = −0.036, p = 0.776). However, APBD has a positive and significant effect on E-Budgeting implementation (β = 0.667, p < 0.001), while E-Budgeting significantly contributes to poverty reduction (β = 0.673, p < 0.001). These findings suggest that effective E-Budgeting implementation plays a crucial role in enhancing transparency, accountability, and budget efficiency, thereby supporting poverty reduction efforts in Tanjung Jabung Barat Regency. Conclusion: By strengthening transparency, accountability, budget traceability, and interagency coordination, e-budgeting enhances consistency between budget planning and implementation processes and supports the sustainable effectiveness of pro-poor public spending in decentralized government systems. Theoretically, this study contributes to the public financial management and digital governance literature by positioning e-budgeting as an institutional mediating mechanism linking budget quality to sustainable policy implementation.
The Role of E-Budgeting in Mediating the Effect of Regional Budget Allocation on Poverty Reduction: Evidence from Tanjung Jabung Barat Sawaluddin Fitri Tanjung; Syamsurijal Tan; Achmad Hizazi; Zamzami Zamzami
Glosains: Jurnal Sains Global Indonesia Vol. 7 No. 3 (2026): Glosains: Jurnal Sains Global Indonesia
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/glosains.v7i2.763

Abstract

Background: Despite increasing APBD allocations in Tanjung Jabung Barat Regency, poverty reduction remains limited, suggesting that budget size alone is insufficient without effective governance tools. E-budgeting is proposed to enhance transparency, accountability, and effectiveness, although empirical evidence at the district level remains limited. Objective: This study analyzes the effect of APBD on poverty reduction, examines the mediating role of e-budgeting, and evaluates the APBD management strategy through SWOT analysis. Methods: A quantitative approach using PLS-SEM was employed with 25 purposively sampled OPDs involved in APBDplanning and poverty reduction programs. Data were collected through structured questionnaires using a 5-point Likert scale, while SWOT analysis was used to assess internal and external strategic factors. Results: APBD has no direct effect on poverty reduction, as indicated by the path coefficient of -0.036 and p-value of 0.776. However, its effect becomes significant when mediated by e-budgeting (APBD → e-budgeting = 0.667, p = 0.000; e-budgeting → poverty reduction = 0.673, p = 0.000), demonstrating the mediator’s role in improving transparency and effectiveness. The SWOT analysis shows that the APBD management strategy is favorable, as it leverages internal strengths and external opportunities. Conclusion: E-budgeting is essential for translating APBD allocations into effective poverty reduction. Strengthening digital governance and integrating e-budgeting with poverty monitoring systems are recommended.
CORE AND SUPPORTING DETERMINANTS OF AUDIT FEES: A SYSTEMATIC LITERATURE REVIEW Salsa Vonni Indrayani; Netty Herawaty; Achmad Hizazi
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 4 (2026): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i4.3897

Abstract

This study aims to systematically review the empirical literature on the determinants of audit fees. The review was conducted using a Systematic Literature Review (SLR) approach by analyzing articles published between 2020 and 2026. A total of 33 pertinent scholarly articles were chosen following a comprehensive evaluation procedure guided by established inclusion and exclusion standards, encompassing relevance to audit fee drivers, publication excellence, research robustness, and full text accessibility. The findings reveal that audit fees are consistently influenced by several core determinants, namely firm size, organizational complexity, audit risk, and corporate governance. In contrast, other variables, such as profitability, political connections, and ownership structure, exhibit inconsistent results across studies. These findings suggest that audit fee determination is not solely dependent on internal firm characteristics but is also shaped by institutional contexts and the research approaches employed. This study enriches the literature by presenting a more systematic conceptual integration of audit fee determinants and delivering interpretations regarding discrepancies identified in earlier studies.
Co-Authors 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 Atar Satria F Azhari, Julia Rinnia Bela Oktavianti Deasy Putri Avanda Sari Dede Rahmat Delvira Agusty Dewi Fitriyani Dewi Hilda S Dica Lady Silvera Disya Yuke Farhana Dwiana Suharti IH Eko Prasetyo Enggar Diah Puspa Arum 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 Lestari, AD Liana, Jenny Lutfi Lutfi Lutfi Maulana Akmal Malik Mellya Embun Baining Mufidah Mufidah Mufidah Mufidah Mufidah Mufidah Muhammad Gowon 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 Nurul huda 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 Riski Hernando Rita Friyani Rita Friyani Rizqa Raaiqa Bintana Rts nurafni putri, Widiasari Sahrial Sahrial Salman Jumaili Salsa Vonni Indrayani Saputri, Yosi Eka Sawaluddin Fitri Tanjung Selia Meilantika Septiawati Septiawati Siswanti, Febi Siti Nabilah Khairunnisa Siti Umami Khikmah Sri Rahayu SRI RAHAYU Sri Wahyuni Sri Widiyati Sukmawati, Aegisia SUSANTI, NOVRIANI Susfa Yetti Susfa Yetti Tri Lestari Ulyarti Vialeta, Nurul Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti yd, Ferdi wahyudi Yernisa Yernisa Yosep Tri Krisnanto Yudi - Yudi Yudi Yuliusman - Zalisman Rahmadan Zamzami Zamzami Zulma, Gandy Wahyu Maulana