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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 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) 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 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 Maneggio 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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Financial Performance Mediation Model on the Influence of Islamic Corporate Governance on Sustainability Reports Moderated by Corporate Social Responsibility Musdalifa, Musdalifa; Afrizal, Afrizal; Mukhzarudfa, Mukhzarudfa; Hizazi, Achmad
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/p10xh090

Abstract

This research is motivated by the importance of implementing Islamic Corporate Governance in improving the performance and sustainability of Islamic banking, which still faces various challenges, such as low contribution to the economy and the quality of sustainability reporting. This study aims to analyze the effect of Islamic Corporate Governance on Sustainability Reports, with financial performance as a mediating variable and Corporate Social Responsibility as a moderating variable. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability reports of Islamic Commercial Banks in Indonesia for the period 2019–2024. Data analysis was conducted to test the direct, indirect, and moderating effects between variables in the research model. The results show that Islamic Corporate Governance has a positive and significant effect on financial performance and Sustainability Reports. Financial performance is proven to act as a mediating variable, while Corporate Social Responsibility acts as a moderating variable that strengthens the relationship between governance and sustainability reporting. These findings indicate that the implementation of Sharia-based governance, supported by good financial performance and effective CSR practices, can improve corporate transparency and sustainability. The conclusion of this study confirms that the integration of Islamic Corporate Governance, sharia-based financial performance, and Corporate Social Responsibility is a key factor in improving the quality of Sustainability Reports in Islamic banking in Indonesia.
The Influence of the Implementation of the Village Financial System Application, Human Resource Competence and Internal Control System on the Quality of Village Government Financial Reports in Batang Tuaka District Rosliana, Rosliana; Haryadi, Haryadi; Hizazi, Achmad; Yudi, Yudi
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/4ckk3e46

Abstract

This study aims to analyze the influence of village governance and the implementation of the Village Financial System (Siskeudes) on the implementation of village finances in the Kempas District. The main problems underlying this study are the low capacity of village officials, the suboptimal utilization of digital systems, and the gap between regulations and implementation in village financial management. The research method used is a qualitative approach with data collection techniques through observation, interviews, and documentation, and analyzed using the stages of data reduction, data presentation, and conclusion drawing. The results show that village governance and the implementation of Siskeudes have a positive effect on the implementation of village finances, especially in increasing transparency, reporting accuracy, and administrative efficiency. However, the effectiveness of Siskeudes implementation is greatly influenced by the competence of village officials in operating the system and their level of understanding of accounting principles and information technology. The discussion emphasizes that the integration of good governance and the use of digital technology is key to realizing optimal implementation of village finances. In conclusion, improving the implementation of village finances requires a comprehensive approach through strengthening governance, optimizing the use of Siskeudes, increasing human resource capacity, and active community involvement.
The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan Melasari, Ranti; Afrizal, Afrizal; Hizazi, Achmad; Wiralestari, Wiralestari
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jp8z2s94

Abstract

The quality of management accounting information systems plays a crucial role in supporting managerial decision-making processes in banking institutions. However, the effectiveness of these systems is influenced by various organizational factors, including information technology, organizational structure, and internal control. This study aims to analyze the influence of information technology, organizational structure, and internal control on the quality of management accounting information systems in banking institutions in Tembilahan, Indragiri Hilir Regency. This study uses a quantitative approach with a causal comparative research design. The study population consisted of managers working at eleven banking institutions in Tembilahan. The sampling technique used a saturated sampling method with 50 questionnaires distributed and 33 returned and processed questionnaires. Data collection techniques were carried out through questionnaires measured using a five-point Likert scale. Data analysis was carried out through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 26 software. The results of the study indicate that information technology, organizational structure, and internal control partially have a positive and significant influence on the quality of management accounting information systems. Furthermore, simultaneous testing results indicate that the three variables collectively have a significant effect on the quality of management accounting information systems. The coefficient of determination indicates that 60.3% of the variation in the quality of management accounting information systems can be explained by the three independent variables studied. This finding underscores the importance of information technology integration, an effective organizational structure, and a strong internal control system in improving the quality and reliability of management accounting information systems in banking institutions.
ANALISIS HUBUNGAN EFEKTIVITAS DAN PERTUMBUHAN RETRIBUSI DAERAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DALAM MENINGKATKAN KEMANDIRIAN FISKAL PEMERINTAH DAERAH KOTA JAMBI TAHUN 2020 - 2024 Khairunnisa, Siti Nabilah; Hizazi, Achmad; Mansur, Fitrini
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2797

Abstract

This study aims to analyze the relationship between the effectiveness, growth, and contribution of regional retribution to Local Own-Source Revenue (PAD), as well as its implications for improving the fiscal independence of the Jambi City Government during the 2020–2024 period. The study employs a quantitative approach. The results show that the effectiveness level of regional retribution has declined from a very effective category in 2020 (110.55%) to ineffective in 2024 (53.78%). The growth of regional retribution is fluctuating and tends to be negative after 2021, with a significant decrease of up to -18% in 2024. The contribution of regional retribution to PAD is relatively low, ranging from 7.11% to 13.48%, and shows a declining trend. Meanwhile, the fiscal independence level of Jambi City remains in the low category, with a ratio of 22%–27%, reflecting a high dependence on transfer funds from the central government.
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.
Co-Authors - Afrizal 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 Delvira Agusty 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 Haryadi - Haswandy, Achnaf Feraldi Heriyani Heriyani Heriyani, Heriyani Hernando, Riski Ilham Wahyudi indahwati, Vanessa Jamaili, Salman Kelvin Setiawan Khairunnisa Khairunnisa Khairunnisa, Siti Nabilah Lady Silvera , Dica Lady Silvera, Dica Lestari, AD Liana, Jenny Lieyono, Yeremia Lutfi Lutfi Lutfi Maulana Akmal Malik Mellya Embun Baining Mufidah Mufidah Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Mursalin . Mursalin Mursalin Musdalifa Musdalifa 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 Ranti Melasari 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 Rosliana, Rosliana Rts nurafni putri, Widiasari Sahrial Sahrial Salman Jumaili Sawaluddin Fitri Tanjung Selia Meilantika Septiawati Septiawati Siswanti, Febi Siti Umami Khikmah SRI RAHAYU Sukmawati, Aegisia SUSANTI, NOVRIANI 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 Zamzami Zamzami Zulma, Gandy Wahyu Maulana