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All Journal ECSOFiM (Economic and Social of Fisheries and Marine Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi dan Ekonomika Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN Jurnal ASET (Akuntansi Riset) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS EKONOMIS : Journal of Economics and Business Rang Teknik Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Journal on Education Ensiklopedia of Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Menara Ilmu JURNAL PUNDI eCo-Buss Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik SIGMA TEKNIKA Jurnal Manajemen Universitas Bung Hatta Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Manajemen dan Inovasi (MANOVA) UPI YPTK Journal of Business and Economics Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Bussman Journal : Indonesian Journal of Business and Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Akuntansi Keuangan dan Bisnis Jurnal Cakrawala Ilmiah Media Riset Akuntansi Auditing & Informasi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi e-Jurnal Apresiasi Ekonomi Journal of Innovative and Creativity
Zaitul Zaitul
Universitas Bung Hatta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Kesulitan Keuangan Perusahaan Semasa Covid-19 Galant Emerald; Zaitul Zaitul; Listiana Sri Mulatsih
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1401

Abstract

Corporate financial distress is a hot topic among practitioners and academics. This financial difficulty can lead to a bankrupt position if not handled properly. Much research has been done on financial problems, but it was still limited during the Covid-19 pandemic. Some companies affected by could-19 (lockdown policy) may experience finances such as tourism, transportation and other sectors. This research investigates whether there are differences in financial difficulties before and during the pandemic (2018-2019 and 2020-2021). In addition, this study also aims to test whether financial ratios contribute to financial distress. The role of audit committee effectiveness as a moderating variable between financial ratios and financial distress is also tested in this study. Using 18 companies engaged in the restaurant, hotel and tourism sector as research samples (41.42% of the population) with the data period 2018-2021. Different tests and regression tests were used to answer research questions. The results show that the sample companies experienced financial difficulties during the pandemic (2020-2021) because their z-score values were lower than 2018-2019, with significant differences. The regression results show that liquidity has a positive effect on financial distress. The audit committee's effectiveness acts as a moderating variable between leverage and financial difficulties. In other words, a high level of audit committee effectiveness will strengthen the positive leverage relationship with the z-score or lower financial distress. One of the control variables (firm age) has a negative effect on the z-score. In other words, the older the company, the lower the level of financial distress. This research has theoretical implications where agency theory can explain the relationship between leverage and financial condition with the role of audit committee effectiveness.
Earnings Quality Pasca Penerapan PSAK Konvergensi IFRS Zaitul; Melani Sri Wahyuni; Dandes Rifa; Desi Ilona
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.3246

Abstract

This study aims to determine the effect of IFRS adoption on earnings quality with corporate governance variables as moderating. Sampling uses non probability with purposive sampling technique. 245 companies-years are used as samples. The data used is secondary. Data collection methods are obtained from annuals report on the website of Indonesia stock exchange (IDX), company websites and other electronic sources. Hypotheses are tested using moderate regression analysis (MRA). The results showed that i) IFRS adoption had no effect on earnings quality; 2) institutional ownership, managerial ownership and the board of commissioners do not affect earnings quality; 3) institutional ownership, managerial ownership and the board of independent commissioners cannot moderate the relationship of IFRS adoption and earnings quality.
Kajian Faktor Kinerja Sumber Daya Manusia Kontraktor Terhadap Kualitas Mutu Pekerjaan Proyek Kontruksi Jalan di Kota Sungai Penuh Roli Darsa; Rini Nulyani; Zaitul Zaitul
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.4399

Abstract

Infrastructure development in the regions is the key to creating an advanced and prosperous society, with a focus on road infrastructure as the engine of economic growth. In Sungaipuh City, the implementation of human resources in road construction projects from 2018-2022 has not been optimal. Of the 60 projects reviewed, around 50 projects demonstrated inadequate quality of human resource performance. The aim of the research is to explore human resource performance factors that influence project quality and strategies to improve them. The results show 37 variables that affect performance, including motivation, experience, compensation, human resource management, loyalty, discipline, work environment, competency, and capacity building and corporate image. This last factor has the greatest influence. To improve performance, the strategy includes comprehensive training, identification of training needs, selection of participants, application of technology in training, collaboration between stakeholders, overcoming employee turnover, and efficient budget management.
Pengaruh Persepsi Dukungan Organisasi dan Kepuasan Kerja Terhadap Turnover Intention, Komitmen Organisasi Sebagai Variabel Mediasi Fikran Fikran; Zaitul Zaitul; Listiana Sri Mulatsih
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v7i9.13693

Abstract

Tujuan penelitian untuk mengetahui pengaruh persepsi dukungan organisasi dan kepuasan kerja terhadap turnover intention dengan komitmen organisasi sebagai variabel mediasi pada pegawai non ASN Dinas Pemadam Kebakaran (Damkar) dan Badan Penangulanggan Bencana Daerah (BPBD) Kabupaten Pasaman Barat. Jumlah responden sebanyak 136 orang pegawai non ASN Damkar dan BPBD. Model penelitian ini diuji kesesuaiannya melalui software Smart-PLS 3. Hasil penelitian membuktikan bahwa persepsi dukungan organisasi berpengaruh negatif dan tidak signifikan terhadap komitmen organisasi, Kepuasan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi, Komitmen organisasi berpengaruh positif dan signifikan terhadap turnover intention, Persepsi dukungan organisasi berpengaruh negatif dan tidak signifikan terhadap turnover intention, Kepuasan kerja berpengaruh positif dan signifikan terhadap turnover intention, Komitmen Organisasi tidak memediasi persespsi dukungan organisasi dengan Turnover Intention, Komitmen Organisasi memediasi kepuasan kerja dengan turnover intention pada pegawai non ASN Dinas Damkar dan BPBD Kabupaten Pasaman Barat.
Pengaruh Emotional Exhaustion Sebagai Mediasi Antara Abusive Supervision dan Cyberloafing: Perantara Organizatonal Commitment Sebagai Moderasi Anggia Syilfen Vania; zaitul zaitul; Dwi Fitri Puspa
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 6 No. 2 (2023): Juli
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Ampel Surabaya

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

Abstract

Riset ini bertujuan membukikan secara empiris pengaruh emotional exhaustion sebagai mediasi antara abusive supervision dengan cyberloafing melalui organizational commitment sebagai variabel moderasi. Penelitian ini dilaksanakan pada pegawai Kantor Dinas Pekerjaan Umum Kota Pariaman. Proses pengumpulan data dilakukan dengan menyebarkan kuesioner baik secara langsung atau pun melalui bantuan google form. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Sesuai dengan hasil pengujian secara statistik ditemukan abusive supervision tidak berpengaruh signifikan terhadap cyberloafing pada karyawan kantor Dinas Pekerjaan Umum Kota Pariaman. Kelelahan emosional dan komitmen organisasional berpengaruh positif terhadap cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman. Pada pengujian dapat dibuktikan kelelahan emosional mampu memediasi hubungan antara abusive supervision dengan cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman, selain itu juga ditemukan Kelelahan emosional tidak memoderasi hubungan antara komitmen orgnisasional dengan cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman
Determinants and Consequences of Executive Compensation: The Case of Emerging Market Herifal Ikhsan; Zaitul zaitul; Desi Ilona; Dandes Rifa; Yunilma Yunilma
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1351

Abstract

Executive compensation is an important aspect of corporate governance subject. This compensation is considered an internal mechanism of corporate governance. This adequate compensation reduces opportunistic executive behavior and minimizes agency problems and costs. Academicians and practitioners have given attention to this aspect. However, there is a lack of studies investigating executive compensation using different economic and corporate governance systems, such as in Indonesia. Therefore, this study investigates executive compensation's determinants and consequences using consumer goods companies. With 36 final samples or 144 observations, simple, logistic, and multivariate regression is employed. The result shows that social stigma does not affect executive compensation. However, women as chief executive directors have a negative effect on executive compensation. Hence, institutional ownership has a positive association with executive compensation. Of the three consequences proposed as executive compensation, only tax aggressiveness is the successful consequence. The other two consequences (company performance and financial reporting fraud) do not significantly relate to executive compensation. This finding has practical and theoretical implications, which are discussed in detail in the paper.
Foreign Direct Investment And Accounting Conservatism: IFRS Adoption As Moderating Variable Siti Naziyatul Ulfa; Zaitul Zaitul; Herawati Herawati; Mardiana Azizah; Desi Ilona
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1357

Abstract

This study examines the effect of moderation in IFRS adoption on the relationship between Foreign Direct Investment (FDI) and accounting conservatism. The object of research is companies listed on the Indonesia Stock Exchange (IDX) mining sector. Seventeen companies were the final samples, and three hypotheses were tested in this study. This study also uses control variables: company age, size, and profitability. Hypothesis testing uses Moderate Regression Analysis (MRA) SPSS version 16.0. The results of this study indicate that (i) Foreign Direct Investment (FDI) has a positive effect on accounting conservatism, (ii) The adoption of IFRS does not affect accounting conservatism, and (iii) the Adoption of IFRS cannot moderate the relationship of Foreign Direct Investment (FDI) and accounting conservatism. For the control variable, only the profitability variable has a negative effect on accounting conservatism.
PERAN KUALITAS KEHIDUPAN KERJA DAN KEPUASAN KERJA SEBAGAI MEDIASI ANTARA KEPEMIMPINAN SPIRITUAL TERHADAP KINERJA PEGAWAI: BUDAYA ORGANISASI SEBAGAI PEMODERASI (STUDI KASUS PADA PEGAWAI RUMAH SAKIT GIGI DAN MULUT PENDIDIKAN BAITURRAHMAH) Rizki, Fardiansyah Muhammad; Zaitul, Zaitul; Harahap, Erni Febrina
Ensiklopedia of Journal Vol 6, No 4 (2024): Vol. 6 No. 4 Edisi 2 Juli 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i4.2561

Abstract

The theoretical implications of research on the role of quality of work life and job satisfaction as mediation between spiritual leadership and employee performance, with organizational culture as a moderator, are as follows: Spiritual Leadership as a Foundation: This research confirms that spiritual leadership can be a strong foundation in improve the quality of work life and employee job satisfaction. According to spiritual leadership theory, leaders who apply spiritual values in their leadership can create a harmonious and motivational work environment. This theory shows that spiritual leadership not only focuses on achieving organizational goals, but also on the welfare and holistic development of employees, thereby motivating them to provide maximum contribution. Mediation Through Quality of Work Life and Job Satisfaction: The findings of this study indicate that quality of work life and job satisfaction play an important role as mediators between spiritual leadership and employee performance. Based on mediation theory, these variables explain how or why spiritual leadership affects employee performance. Employees who experience spiritual leadership tend to have a better quality of work life and higher job satisfaction, which in turn improves their performance. This theory emphasizes the importance of positive working conditions and job satisfaction as factors that bridge the influence of spiritual leadership on employee performance. Organizational Culture as a Moderator: The main implication is the role of organizational culture as a moderator in the relationship between quality of work life, job satisfaction and employee performance. Moderating theory explains that organizational culture can strengthen or weaken the relationship between these variables. A positive, inclusive and supportive organizational culture can strengthen the positive influence of quality of work life and job satisfaction on employee performance. On the other hand, a non-conducive organizational culture can hinder the positive effects of mediation. This confirms the importance of considering organizational culture in the development of leadership and human resource management strategies. Thus, this research provides a deeper understanding of how the interaction between these variables contributes to employee performance in the context of spiritual leadership and organizational culture. This can help organizations develop more effective leadership and culture strategies to improve the quality of work life, job satisfaction, and ultimately overall employee performance.Keywords: Mediation, Quality of Work Life, Job Satisfaction, Employee Performance
DIMENSIONS OF TOURISM DEVELOPMENT: TOURISM STRATEGIES AND PERFORMANCE INDICATORS (CASE STUDY IN PARIAMAN CITY) Yuliviona, Reni; Zaitul, Zaitul; Husna, Radiatul; Kamener, Dahliana
Jurnal Apresiasi Ekonomi Vol 12, No 1 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i1.744

Abstract

This research aims to examine the development of tourism strategies and performance indicators in Pariaman City West Sumatra.  The data used primary data that was obtained through focus group discussions and limited interviews with relevant informants, while the quantitative method used primary data was obtained through surveys and secondary data. The sample technique was the census method with 390 respondents. The data was processed using structural equation modelling with Smart-PLS 3.0 software. The research concluded that the city of Pariaman has adequate tourist destinations which are important factors in determining tourist satisfaction and intent to revisit in the future. The research showed Tourist image, reliability, and responsiveness affect significantly tourist satisfaction. Besides, tourist satisfaction affects significant on intention to revisit. Keywords: Performance, Strategy, Satisfaction, Intention to Return
Kinerja ESG: Kontribusi Board Gender Diversity Dan Network zaitul; Ilona, Desi; Aqila, Foja Ayu Rafifa; Rahmawati, Dessy; Salfadri
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.5895

Abstract

Environmental, social and governance (ESG) performance has been a hot topic among investors, decision-makers and academics. Factor affecting ESG performance has been largely done but failed to pay attention to the different board governance systems, such as Indonesia’s board governance system. This paper investigates the contribution of the board gender diversity and board network as well as foreign ownership on ESG performance using blue chip stock (LQ-45) listed in the Indonesia Stock exchange. Seventeen companies with five years of data (2013-2017) participated in this study. Multiple regression analysis is employed, and the result shows that gender diversity on the supervisory board negatively impacts environmental and social performance. Second, the board network on the supervisory board has a positive impact on environmental and social performance, and the board network on the management board has a positive impact on social performance. Third, foreign ownership has a positive effect on governance performance. This research has practical implications where if a company plans to improve ESG performance, it must more effectively select a female supervisory board so that its existence positively impacts ESG performance. In addition, ESG performance can also be increased by appointing a supervisory board who have a high social and professional network so that it can have an impact on ESG performance. Finally, ESG performance can also be improved by increasing foreign ownership. This research contributes to social capital, stakeholder, agency, and resources-dependent theory.
Co-Authors Abd-Mutalib, Hafizah Akmal Akmal Akmal Akmal AL Lya Razaq Ammar, Izmi wardah Andini, Della Putri Anggia Syilfen Vania Anief, Bahrul Antoni Antoni Antoni Antoni Aqila, Foja Ayu Rafifa Arie Frinola Minovia Ashakur, Farhan Kesar Atos, Saridha Ayu Yulia Sari Ayunda, Shafa Azani, Arif Rahmat Azman, Azman Azwa Maqfira Bayu Anugerah Putera Candra, Yoni dandes rifa Dandes Rifa Dandes Rifa, Dandes Defianti, Lidia Delfi Kurnia Zebua Desi Lammarito Sinaga Desi Permata Sari Dessy Rahmawati, Dessy Dwi Fitri Puspa Elfiswandi Elyanis, Rafidah Erni Febrina Harahap Ethika , Ethika Eugene Okyere Kwakye Eugene Okyere-Kwakye Fau, Jhon Firman Fausya, Riza Fikran Fikran Galant Emerald Hadi, Zuriyon Hani’aturrofidha, Ikrimah Hartono, Arvin Bhadrika Hayati, Liwa wul Herawati Herawati Herawati Herawati Herawati Mawardi Herifal Ikhsan Hoiriah, Hoiriah Husna, Radiatul I Nengah Tela Idham Khalil Idris Idris Ilona, Desi Indriani, Riri Ismail , Junaldi Isra, Irfan Mei Jefri Irawan Junaidi Junaidi Junaidi Junaidi Kamener, Dahliana Kariima, Fitami Hasanatul Khanza, Mudhi’ah Kristiurman Jaya Mendrofa Kusuma, Garry Lathiva Livita Livita Lia Agustina, Lia Listiana Sri Mulatsih Maharani, Shinta Dea Mardiana Azizah Mardiana Azizah Marselino Wau Melani Sri Wahyuni Merisman, Merisman Messy Wisandra Muhammad , Ghazi Muhammad fauzan Muhammad Rahyu Afani Mukhlizul Hamdi Mukhlizul Hamdi Nasution, Fitrah Panabari Nasution, Muhammad Fitrah Panabari Neva Novianti Ningsih, Shela Septia Novia Rahmawati Novita, Wisandra Novri Resi Novriadi, Asep Nurmawati, Ulmi Nurwati A Ahmad-Zaluki Okyere-Kwakye, Eugene Prastya, Dwi Putri Intan Winarsih Putri, Amellia Putri, Dola Indrayani Putri, Elda Maihardina Puttri, Daniati Radiatul Husna Rafidah Elyanis Rafki Junaidi Rahayu, Raisya Aprilia Rahmad Efendi Reni Yuliviona, Reni Rina Asmeri, Rina Rina Febriani Rina Febriani, Rina Febriani Rini Nulyani Riri Lovita Riyansha, Ridho Rizki Nofriadi Rizki, Fardiansyah Muhammad Roli Darsa Safnedi, Sefnedi Salfadri, Salfadri Sari, Rahmi Hamda Sari, Wati Indah Sary, Putri Maya Shamharir Abidin Silviawati, Silviawati Sirait, Elbriyan Siti Naziyatul Ulfa Siti Rahmi Stevany Stevany Suma’a, Maya Indriani Survira, Azelly Sutrino, Sutrino Syafri Husen Thiasel, Clarisa Tyara Dwi Putri Utama, Wahyudi Putra Wongso, Jonny Yeasy Darmayanti Yeza, Riska Nofri Yuddin, Ahmad Falqi Yulia, Ayu Yuliantama, Fauzan Rizki Yulianti , Rika Yuliawati, Ananda Karisma Yunas, Yosfan Yunilma Yunilma Yunita Waryani Yurizal Yurizal Yusa, Atika Zulrahimah, Zulrahimah