Article Per Year (5 Year)
p-Index From 2021 - 2026
4.006
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi dan Teknologi Informasi Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Pendidikan Dasar dan Sosial Humaniora Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Innovative: Journal Of Social Science Research Jurnal Economic Edu JUTRIANCE Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ahmad Junaidi
Universitas Muhammadiyah Bengkulu
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
PENGARUH ETIKA, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN TERHADAP BUDGETARY SLACK (STUDI PADA OPD KAB. KEPAHIANG) Eduar Widyantoro; Nensi yuniarti Zs; Yudi Partama Putra; Ahmad Junaidi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6274

Abstract

This study aimed to determine the effect of ethics, organizational commitment and budget emphasis on budgetary slack. The population of this study was the SKPD in Kepahiang Regency which consists of 9 Agencies or Services in Kepahiang Regency. This study used descriptive quantitative research method. The sample of this study was selected by using a purposive sampling technique. The data wre collected by using a questionnaire. The data were analyzed by using validity tests, reliability tests, hypothesis testing and multiple linear regression analysis with SPSS version 22.0 software. The results of this study indicate that Ethics partially has effect on budgetary slack in SKPD. This was proved by the t test results showing the t_sig value for the Ethics variable, namely sig a = 0.000 < 0.05 with a t table value of 5.908. The organizational commitment partially has effect on budgetary slack. This is proved by the t test results showing the t_sig value for the organizational commitment variable, namely sig a = 0.000 < 0.05 with a t table value of 8.928. Budget emphasis partially has effect on budgetary slack. This was proved by the t test results showing the t_sig value for the organizational commitment variable, namely sig a = 0.010 < 0.05 with a t table value of 2.644. Ethics, organizational commitment and budget emphasis simultaneously have a significant effects on budgetary slack in SKPD. This was proved by the results of the F test which shows a sig value of less than 0.05, 0.000.  Keywords: Ethics, Organizational Commitment, Budget Emphasis and Budgetary Slack.
The Influence Of Taxpayer's Understanding And Knowledge About Tax Regulations, Quality Of Services And Tax Sanctions On Motor Vehicle Taxpayer Compliance In Lebong District (Empirical Study At Samsat Lebong Regency) Ahmad Junaidi; Dieago Setya Pratama
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1329

Abstract

This study entitled The Effect of Understanding and Knowledge of Taxpayers on Tax Regulations, Quality of Service and Tax Sanctions on Compliance of Motorized Vehicle Taxpayers in Lebong Regency (Empirical Study at SAMSAT Lebong Regency). The background of the problem in this study is the low level of taxpayer compliance. The purpose of this study was to examine the effect of understanding and knowledge of taxpayers about tax regulations, service quality and tax penalties on motor vehicle taxpayer compliance. This type of research includes quantitative descriptive research.The population in this study are taxpayers in Lebong Regency, while the number of taxpayers for two-wheeled motorized vehicles in Lebong Regency is 9,347. The method used in selecting the sample is based on the Taro Yamane formula. Of the 99 questionnaires distributed, only 99 questionnaires were processed. The results of the hypothesis test for the variable Understanding and Knowledge of Taxes t test have a significance level of 0.000, which means <0.05. This shows that this research supports the first hypothesis (H1 is accepted). 0.000, which means <0.05 This shows that this study supports the first hypothesis (H2 is accepted). The results of the hypothesis test for the Tax Sanctions variable in the t test have a significance level of 0.000, which means <0.05. supports the third hypothesis (H3 is accepted). Accountability Report, Quality of Service and Tax Sanctions that is equal to 98.6%. while the remaining 1.4% is explained by other variables not included in this study, such as transparency, government performance, competence of village officials, and others.
THE EFFECT OF TAX PLANNING AND TAX BURDEN ON EQUITY IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2021-2023 Ahmad Junaidi; Ummul Khair; Dinal Eka Pertiwi; Tiara Nopita Lestari
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.9025

Abstract

Taxes are mandatory contributions from citizens to the state that are enforced by law and used to finance state expenditures for the public interest and welfare of society. Taxes are a major source of state revenue that is important for national development. This study aims to analyze the impact of tax planning and tax burden on equity in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is quantitative with secondary data obtained from various published sources. A sample of 29 companies was selected from a population of 47 using purposive sampling, and analyzed using SPSS version 26. The results show that tax planning does not have a significant effect on equity, as seen from the p-value of 0.691 and the path coefficient value of -0.399, which is negative. Tax burden has a positive and significant effect on motorized equity, as seen from the p-value of 0.005 and the path coefficient value of 2.927, which is positive. Tax planning and tax burden have a positive and significant combined effect on equity, as indicated by a p-value of 0.015 and a path coefficient of 4.437, which is positive
Pengaruh Green Innovation dan Carbon Emission Disclosure terhadap Kinerja Keuangan dimoderasi Gender Diversity Mulya Rizki Putri; Rina Yuniarti; Ahmad Junaidi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2802

Abstract

This study aims to examine the moderating role of gender diversity in the relationship between green innovation, carbon emission disclosure (CED), and financial performance. A quantitative approach was applied using secondary data from financial and sustainability reports of high-profile and low-profile companies listed on the Indonesia Stock Exchange (IDX) during 2023–2024. From a population of 738 firms, 177 were selected through purposive sampling, yielding 354 observations. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with WarpPLS 7.0. The results reveal that green innovation and CED have a positive and significant effect on financial performance, reflected in improved cost efficiency, reputation, sustainable financing access, and stakeholder trust. Furthermore, gender diversity strengthens the impact of green innovation and CED on profitability and corporate legitimacy. These findings highlight the importance of integrating sustainability strategies with balanced gender representation on boards to enhance financial performance and ensure long-term corporate sustainability. Practically, the study suggests that companies should reinforce green innovation, environmental disclosure, and gender diversity as synergistic strategies to achieve optimal performance.
THE EFFECT OF COMPUTER SELF-EFFICACY AND MODERNIZATION OF THE TAX ADMINISTRATION SYSTEM ON THE USE OF E-FILING IN REPORTING ANNUAL SPT OF INDIVIDUAL TAXPAYERS Ahmad Junaidi; Putri Wahyuni; Yudi Partama Putra; Hesti Setiorini
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Computer Self-Efficacy and Modernization of the Tax Administration System on the use of e-Filing in reporting Annual Tax Returns (SPT) by Individual Taxpayers at the Bengkulu Satu Pratama Tax Service Office. The research method used was a quantitative survey approach using primary data obtained through questionnaires distributed to 397 individual taxpayer respondents who used e-Filing. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS version 25 through descriptive statistical testing, data quality testing, classical assumption testing, and hypothesis testing. The results showed that Computer Self-Efficacy had a positive and significant effect on the use of e-Filing, and Modernization of the Tax Administration System had a positive and significant effect on the use of e-Filing. Simultaneously, Computer Self-Efficacy and Modernization of the Tax Administration System had a significant effect on the use of e-Filing in reporting Annual Tax Returns by Individual Taxpayers. The conclusion of this study indicates that improving taxpayers' ability and confidence in using technology and implementing increasingly modern tax administration systems can increase the use of e-Filing services in fulfilling tax obligations. Keywords: Computer Self-Efficacy; E-Filing; Modernization of the Tax Administration System; Tax; Individual Taxpayers
PENGARUH SUKU BUNGA, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Intan Putri Suryati; Desi Fitria; Ahmad Junaidi; Mirra Sri Wahyuni
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of interest rates, capital structure, firm size, and managerial ownership on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method employed is quantitative, utilizing secondary data in the form of company annual reports. The population in this study was food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 28 companies with a total of 140 observations during the study period. Data analysis was performed using multiple linear regression with the assistance of statistical applications. The results show that interest rates have no significant effect on firm value, capital structure has no significant effect on firm value, firm size has a negative and significant effect on firm value, while managerial ownership has no significant effect on firm value. The conclusion of this study indicates that internal and external factors have different influences on firm value. Firm size is the only variable shown to influence firm value in food and beverage companies listed on the Indonesia Stock Exchange, while interest rates, capital structure, and managerial ownership have not significantly influenced changes in firm value during the study period. Keywords: Managerial Ownership, Firm Value, Capital Structure, Interest Rate, Firm Size
Determinant of Financial Performance in Indonesia Firm Dicky Adiansyah; Rina Yuniarti; Ahmad Junaidi
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.5142

Abstract

Global climate change and the transition toward green energy have created significant challenges for Indonesia’s manufacturing industry. This study aims to explain the causal relationship between the independent variables ESG and Risk Management Disclosure and the dependent variable, financial performance, with green innovation serving as a moderating variable. The research is grounded in stakeholder theory and contingency theory and employs a quantitative research design.The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample includes manufacturing firms that meet the research criteria; from a total of 232 companies, 24 firms were selected, resulting in 120 observational units over a five-year period.The findings confirm that ESG, Risk Management Disclosure, and green innovation significantly improve financial performance.These results provide new insights into the integration of green innovation as a moderating factor within the manufacturing sector. 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Andino Pratama; Rina Yuniarti; Ahmad Junaidi
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.75

Abstract

This study aims to examine the Effect of Good Corporate Governance on firm value in mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study consisted of 71 companies. The sample technique selected based on certain criteria using purposive sampling was 15 companies.This research is a quantitative research with secondary data. The data analysis technique uses multiple linear regression analysis which is processed using the SPSS (Statistical Product And Service Solution) application. Methods of data collection using data documentation.The partial results show that managerial ownership has a negative and significant effect on firm value, institutional ownership has a negative and significant effect on firm value, independent board of commissioners has a positive and insignificant effect on firm value.
PEMBERDAYAAN KELOMPOK WANITA MELALUI PELATIHAN MANAJEMEN USAHA BAGI KOPERASI WANITA DI DESA KELILIK KABUPATEN KEPAHIANG Ahmad Junaidi; marliza ade fitri; Yulius wahyu septiadi
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 3 No. 2 (2020): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perbincangan masalah koperasi akhir-akhir ini kembali hangat, terlebih dalam kondisi krisis pangan dan krisis energi yang dialami bangsa Indonesia pada saat ini.  Memang, dalam sejarah perkembangan perekonomian di tanah air, koperasi memiliki peran yang cukup berarti. Keberadaan koperasi tidak saja menguntungkan para anggota yang bergabung didalamnya, akan tetapi juga turut mengambil peran dalam penyerapan tenaga kerja serta meningkatkan kesejahteraan bagi komunitas dimana koperasi tersebut berada. Kegiatan ini diikuti kurang lebih 15 peserta yang merupakan warga desa kelilik. Alhamdulilah Terjadi peningkatan pengetahuan dan keterampilan pemahaman dalam menejemen usaha. Pemahaman wanita dalam koperasi wanita terjadi peningkatan 50%, untuk permodalan naik 40%, dan  untuk pem pemahaman pembukuan akuntansi dalam koperasi terjadi peningkatan sebesar 50% dari 30% sebelum pengabdian, menjadi 80%. Terjadinya peningkatan pengetahuan kelompok wanita  pengabdian pemberdayaan wanita dalam koperasi yakni manajemen koperasi wanita,  permodalan dalam koperasi,  sumber daya manusia yang profesional dan pembukuan akuntansi dalam koperasi karena mereka bersungguh-sungguh dalam mengikuti kegiatan pengabdian ini. Dengan demikian harapan tim pengabdian yaitu akan diterapkannya  pembentukan koperasi dan pelatihan mendalam tentang pembukuann akuntansi sederhana dalam koperasi .  Kata Kunci: Koperasi Wanita, Permodalan dan SDM ,Pembukuan Akuntansi
The Effect Of Institutional Ownership, Profitability, Leverage, And Free Cash Flow On Earnings Management In Banking Companies Listed On The Indonesian Stock Exchange (Idx) From 2018 To 2023 Dinal Eka Pertiwi; Ahmad Junaidi; Desi Fitria; Theo Alanthre Kevin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.9405

Abstract

Information about profits is very important for interested parties. Some parties await this information for various reasons. Both internal and external parties need this profit information for financial statement analysis in order to make decisions. Therefore, profits are closely watched by various parties such as investors, creditors, employees, and accounting policy makers. This study aims to examine the influence of Institutional Ownership, Profitability, Leverage, and Free Cash Flow on Profit Management in Banking Companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2023. This study employs a quantitative method using secondary data, namely company financial statements from the Indonesia Stock Exchange (IDX) via the website www.idx.co.id or the company's official website. The population in this study consists of banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The sample was selected using purposive sampling, resulting in 30 companies that met the criteria, yielding 180 observations. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS 26. The results of the study indicate that Institutional Ownership does not affect Profit Management, as seen from the t-value of 0.200 and the sig value of 0.842 > 0.05. Profitability affects Profit Management, as seen from the t-value of 2.470 and the sig value of 0.015 > 0.05. Leverage has no effect on earnings management, as seen from the t-value of -1.178 and a significance value of 0.241 > 0.05. Free cash flow affects earnings management, as seen from the t-value of -18.718 and a significance value of 0.000. Institutional ownership, profitability, leverage, and free cash flow simultaneously affect earnings management, as seen from the calculated F value of 74.768 with a significance level of 0.000 or less than 0.05.
Co-Authors Agus Dwi Prayogi Andino Pratama Bayu Rangges Setiawan Budi Astuti Chairul Suhendra Diah Khairiyah Dicky Adiansyah Dieago Setya Pratama Dinal Eka Pertiwi Eduar Widyantoro Febi Wisye Prana Dewi Gunawan Gunawan Heldi Sahputra Hernadianto, Hernadianto Intan Purnama Sari Intan Putri Suryati Iqbal Kurniawansya Iqbal Khairul Bahrun Kiki Permata Sari Lia Puspitas Sari Lia Radiana Marini Marliza Ade Fitri Meido Ade Putra Meilaty Finthariasari Melki Mirra Sriwahyuni Muhammad Yusuf Mulya Rizki Putri Nadya Nur Wulandari Nensi Yuniarti Nensi Yuniarti. Zs Nurhasanah Pedi Riswandi Pedi Riswandi Pedi Riswandi Putri Wahyuni Rahmat Yospan Ranidiah, Furqonti Rati Lestiani Rina Yuniarti, Rina Septina Lisdayanti Setiorini, Hesti Sumarlan, Ahmad Theo Alanthre Kevin Tiara Nopita Lestari Ulfa Tri Ummul Khair Usman Usman Yudi Partama Putra Yulius wahyu septiadi Zakky Abdillah Usman