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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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THE EFFECT OF COMPANY SIZE, PROFITABILITY, AND SOLVENCY ON AUDIT DELAY IN COMPANIES Sri Wahyuni; Netty Herawaty; Achmad Hizazi
Journal of Information Systems Management and Digital Business Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jismdb.v3i3.3800

Abstract

This study aims to analyze the effect of firm size, profitability, and solvency on audit delay using the Systematic Literature Review (SLR) method. The study employed 15 articles published during the 2021–2026 period obtained from Google Scholar. The results indicate that most studies found that firm size and profitability tend to reduce audit delay, while solvency tends to prolong audit delay. A total of 10 articles supported the effect of firm size on audit delay, 8 articles supported the effect of profitability, and 9 articles supported the effect of solvency. Meanwhile, several other studies reported insignificant results due to differences in industry characteristics, operational complexity, and the quality of the company’s internal control systems. This study demonstrates that audit delay is influenced not only by the company’s financial condition but also by the effectiveness of corporate governance and the company’s audit process.
SYSTEMATIC LITERATURE REVIEW: THE EFFECT OF AUDIT OPINION AND PROFITABILITY ON FIRM VALUE Sri Widiyati; Netty Herawaty; Achmad Hizazi
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3799

Abstract

This systematic literature review examines the influence of Audit Opinion and Profitability on Firm Value, motivated by the necessity of enhancing market performance amid changing economic conditions. Utilizing the Systematic Literature Review (SLR) method, this study analyzed 16 open-access journal articles published between 2020 and 2025, sourced from Google Scholar using the keywords “audit opinion and profitability”. The synthesized findings reveal that the inconsistency in prior research is structurally driven by specific contextual and methodological boundaries. (1) The impact of an Audit Opinion on Firm Value is highly sensitive to industry classification; standard unqualified opinions serve as a baseline necessity for general sectors but are heavily discounted in sustainability-driven indices, while its direct effect is further diluted when firm size is factored in methodologically. (2) The relationship between Profitability and Firm Value is structurally shaped by geographic market maturity and internal risk controls. While frontier markets heavily rely on net earnings as a primary investment compass, modern investors in emerging markets evaluate profits contextually and penalize high earnings if paired with poor corporate governance or a lack of corporate social responsibility (CSR). (3) When tested collectively, Audit Opinion and Profitability provide a high-integrity, comprehensive information mapping that effectively dictates firm value by minimizing information asymmetry. Overall, this review concludes that firm value is a multidimensional construct, causing investors to evaluate both financial performance and information credibility simultaneously before making investment decisions.
System Quality and Service Quality in Public Sector Accounting Information Systems: The Role of Perceived Usefulness in Enhancing User Satisfaction Tri Lestari; Sri Rahayu; Achmad Hizazi; Wirmie Eka Putra
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.893

Abstract

This study is motivated by the suboptimal level of user satisfaction in public sector accounting information systems. It aims to examine the effect of system quality and service quality on user satisfaction with the mediating role of perceived usefulness. The research object consists of work units partnering with the State Treasury Service Office in Jambi, with 161 respondents. The study applies a quantitative approach using a survey method and structural equation modeling analysis. The results show that system quality and service quality have a positive and significant effect on perceived usefulness. Perceived usefulness has a positive and significant effect on user satisfaction. Service quality also has a direct effect on user satisfaction, while system quality has no direct effect. Perceived usefulness fully mediates the relationship between system quality and user satisfaction and partially mediates the relationship between service quality and user satisfaction. Overall, respondents perceive the variables at a high level. The findings refine the integration of the Information System Success Model and the Technology Acceptance Model by demonstrating that perceived usefulness serves as the primary mechanism through which system quality influences user satisfaction in mandatory system environments. This study concludes that enhancing perceived usefulness is essential to improving user satisfaction.
PENGARUH INTELLECTUAL CAPITAL, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Saputri, Yosi Eka; Hizazi, Achmad; Friyani, Rita
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): 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.v15i02.58620

Abstract

Abstrak Peineilitian ini beirtujuan untuk meinguji dan meinganalisis peingaruh Inteilleictual Capital (VAIC), Struktur Modal (DEIR), dan Ukuran Peirusahaan (SIZEI) teirhadap Kineirja Peirusahaan (ROA), deingan Corporatei Goveirnancei yang diproksikan meilalui keipeimilikan manajeirial (KM) seibagai variabeil modeirasi, pada peirusahaan peirbankan yang teirdaftar di Bursa EIfeik Indoneisia (BEII) peiriodei 2020–2024. Peineilitian ini meinggunakan peindeikatan kuantitatif deingan data seikundeir beirupa laporan tahunan peirusahaan peirbankan. Teiknik peingambilan sampeil meinggunakan meitodei purposivei sampling, seihingga dipeiroleih 38 peirusahaan peirbankan deingan total 190 obseirvasi seilama lima tahun. Analisis data dilakukan deingan reigreisi lineiar beirganda dan Modeirateid Reigreission Analysis (MRA) meinggunakan SPSS 26. Hasil peineilitian meinunjukkan bahwa VAIC beirpeingaruh positif dan signifikan teirhadap ROA (koeifisiein 0,695; sig. 0,000), DEIR beirpeingaruh neigatif dan signifikan teirhadap ROA (koeifisiein -0,164; sig. 0,005), seirta SIZEI beirpeingaruh positif dan signifikan teirhadap ROA (koeifisiein 0,201; sig. 0,047). Seicara simultan, keitiga variabeil indeipeindein beirpeingaruh signifikan teirhadap ROA deingan nilai F seibeisar 37,188 (sig. 0,000) dan Adjusteid R Squarei seibeisar 0,365. Namun, keipeimilikan manajeirial tidak teirbukti meimodeirasi peingaruh VAIC, DEIR, maupun SIZEI teirhadap ROA (seiluruh nilai signifikansi > 0,05), yang diduga diseibabkan oleih rata-rata proporsi keipeimilikan manajeirial pada sampeil yang sangat reindah, yaitu hanya 3,32 peirsein. Peineilitian ini meimbeirikan implikasi bahwa peiningkatan peingeilolaan modal inteileiktual, eifisieinsi struktur modal, dan skala usaha yang optimal dapat meiningkatkan kineirja keiuangan bank, seimeintara meikanismei corporatei goveirnancei meilalui keipeimilikan manajeirial beilum beirpeiran eifeiktif dalam konteiks industri peirbankan di Indoneisia. Kata Kunci: Inteilleictual Capital, Struktur Modal, Ukuran Peirusahaan, Kineirja Peirusahaan, Corporatei Goveirnancei, Keipeimilikan Manajeirial, Peirbankan
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 Siti Nabilah Khairunnisa; Achmad Hizazi; Fitrini Mansur
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.
Pengaruh Likuiditas, Solvabilitas, Aktivitas, Jenis Perusahaan dan Pandemi COVID-19 terhadap Pertumbuhan Laba dengan Kebijakan Dividen sebagai Variabel Intervening Disya Yuke Farhana; Achmad Hizazi; Muhammad Gowon
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3016

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas, solvabilitas, aktivitas, jenis perusahaan, dan pandemi COVID-19 terhadap pertumbuhan laba dengan kebijakan dividen sebagai variabel intervening. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Sampel penelitian diperoleh melalui metode purposive sampling, yang menghasilkan 14 perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia pada periode 2016-2023, dengan total 49 data observasi. Data dianalisis menggunakan metode analisis jalur (path analysis) dan uji Sobel untuk menguji efek mediasi. Hasil Penelitian ini menunjukkan bahwa secara langsung, pandemi COVID-19 berpengaruh terhadap kebijakan dividen, sedangkan variabel current ratio, debt to equity ratio, total asset turnover, dan jenis perusahaan, tidak berpengaruh terhadap kebijakan dividen. Selain itu, total asset turnover, pandemi COVID-19, kebijakan dividen berpengaruh terhadap pertumbuhan laba, sedangkan variabel current ratio, debt to equity ratio, dan jenis perusahaan, tidak berpengaruh terhadap pertumbuhan laba. Secara tidak langsung, tidak ditemukan pengaruh signifikan terhadap pertumbuhan laba melalui kebijakan dividen.
Analisis Sistem Informasi Manajemen Keuangan di UMKM Nurul Huda; Ratih Kusumastuti; Achmad Hizazi
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 4 (2025): November: 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.v2i4.1957

Abstract

Digital transformation in the field of information technology requires Micro, Small, and Medium Enterprises (MSMEs) to improve the quality of financial management to be able to compete sustainably. One effort that can be done is through the implementation of the Financial Management Information System (MISK). This study aims to analyze the implementation of MISK in MSMEs, examine the benefits obtained, and identify obstacles faced in the implementation process. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The object of the study is the culinary MSME "Dapur Lestari Jambi" which has implemented a digital financial recording application and Point of Sale (POS) system. The results of the study indicate that the implementation of MISK can increase the accuracy of transaction recording, accelerate the preparation of financial reports, improve cash flow management, and support data-based managerial decision-making. However, the implementation of MISK still faces several obstacles, especially related to limited human resource competency, consistency of recording, and adaptation to technology. This study concludes that the Financial Management Information System has a strategic role in increasing the efficiency, transparency, and professionalism of MSME financial management, and is an important factor in supporting business sustainability in the digital era.
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