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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Keuangan dan Perbankan Jurnal Al-Iqtishad JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Owner : Riset dan Jurnal Akuntansi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis TSAQAFAH Jurnal Ilmiah Akuntansi Kesatuan Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Innovation in Management, Accounting and Business Governors Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Eduvest - Journal of Universal Studies International Journal of Management Research and Economics NAJAHA IQTISHOD : Journal of Islamic Economic and Finance E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Jurnal Inovasi Ekonomi Syariah dan Akuntansi Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Akuntansi dan Governance Andalas International Journal of Business and Quality Research
Rico Wijaya Z
Universitas Jambi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

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ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MODEL ALTMAN Z-SCORE, MODEL SPRINGATE, MODEL ZMIJEWSKI DAN MODEL GOVER SEBELUM DAN SETELAH PANDEMI COVID-19 “ STUDI PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI PERIODE 2018-2021” Sonia, Reiny Erica; Yuliusman, Yuliusman; Wijaya Z, Rico
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 01 (2024): 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.v13i01.31847

Abstract

Studi ini bertujuan untuk mengestimasi, mengkaji, dan memahami kemungkinan kebangkrutan perusahaan dengan memanfaatkan model Altman Z-Score, Springate, Zmijewski, dan Gover sebelum serta sesudah terjadinya pandemi COVID-19 di industri kesehatan yang tercatat di Bursa Efek Indonesia (BEI) dari tahun 2018 hingga 2021. Untuk menganalisa data, peneliti mengaplikasikan model Altman Z-Score, Springate, Zmijewski, dan Gover sebagai instrumen prediktif terhadap risiko finansial perusahaan. Metode analisis diskriminan ini diimplementasikan guna meramalkan risiko keuangan perusahaan dengan memeriksa laporan keuangannya selama empat tahun. Metodologi yang diterapkan dalam penelitian ini adalah metode deskriptif. Data yang digunakan bersifat kuantitatif dan bersumber dari data sekunder. Kata kunci: Altman Z-Score, Springgate, Zmijewski, Gover, Kebangkrutan
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP NILAI PERUSAHAAN MELALUI TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING Oktaviani, Aisyah Nur; Putra, Wirmie Eka; Z, Rico Wijaya
Jambi Accounting Review (JAR) Vol. 4 No. 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.26448

Abstract

Penelitian ini bertujuan untuk mengetahui menganalisis Pengaruh Ukuran Perusahaan, Profitabilitas, dan Capital Intensity Terhadap Nilai Perusahaan Melalui Tax Avoidance Sebagai Variabel Intervening (Studi pada Perusahaan Sektor Otomotif di Bursa Efek Indonesia). Alat analisis yang digunakan adalah Path Analisis. Berdasarkan hasil penelitian yang diuraikan pada pembahasan sebelumnya, maka dapat diambil beberapa kesimpulan yaitu Ukuran perusahaan tidak berpengaruh signifkan terhadap Tax Avoidance pada Perusahaan Sektor Otomotif di Bursa Efek Indonesia, Profitabilitas berpengaruh signifkan terhadap Tax Avoidance pada Perusahaan Sektor Otomotif di Bursa Efek Indonesia, Capital Intensity tidak berpengaruh signifkan terhadap Tax Avoidance pada Perusahaan Sektor Otomotif di Bursa Efek Indonesia, Ukuran perusahaan tidak berpengaruh signifkan terhadap nilai perusahaan pada Perusahaan Sektor Otomotif di Bursa Efek Indonesia, Profitabilitas tidak berpengaruh signifkan terhadap nilai perusahaan pada Perusahaan Sektor Otomotif di Bursa Efek Indonesia, Capital Intensity tidak berpengaruh signifkan terhadap nilai perusahaan pada Perusahaan Sektor Otomotif di Bursa Efek Indonesia dan Penghindaran pajak berpengaruh signifkan terhadap nilai perusahaan pada Perusahaan Sektor Otomotif di Bursa Efek Indonesia
Pengaruh Kompetensi, Independensi dan Profesionalisme Terhadap Kualitas Audit (Studi Kasus Inspektorat Kota Jambi) Muhammad Ridwan; Wijaya Z, Rico; Wahyu MZ, Gandy
Jambi Accounting Review (JAR) Vol. 4 No. 1 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i1.27462

Abstract

Penelitian ini dilakukan untuk menguji pengaruh kompetensi, independensi dan profesionalisme secara parsial dan simultan terhadap kualitas audit di Inspektorat Kota Jambi. Penelitian ini merupakan penelitian kuantitatif dimana analisis data yang digunakan adalah regresi linier berganda. Data dalam penelitian ini didapatkan dengan menggunakan angket. Teknik sampling yang digunakan yaitu sampling total yaitu menggunakan seluruh populasi menjadi sampel. Hal ini disebabkan karena populasi yang ada di lokasi penelitian kurang dari 100 yaitu 32 orang. Hasil penelitian ini menunjukkan bahwa variable kompetensi tidak berpengaruh signifikan terhadap kualitas audit di Inspektorat Kota Jambi. Variable independensi berpengaruh signifikan terhadap kualitas audit di Inspektorat Kota Jambi. Variable profesionalisme berpengaruh signifikan terhadap kualitas audit di Inspektorat Kota Jambi. Variable kompetensi, independensi, dan profesionalisme berpengaruh signifikan terhadap kualitas audit di Inspektorat Kota Jambi.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Teguh Prakoso; Rico Wijaya Z; Nela Safelia
Jambi Accounting Review (JAR) Vol. 4 No. 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.27575

Abstract

Penelitian ini berjudul pengaruh penerapan good corporate governance terhadap kinerja keuangan perusahaan perbankan yang terdaftar di bursa efek Indonesia tahun 2020-2022. Tujuan penelitian ini adalah untuk menganalisis pengaruh secara simultan dan parsial good corporate governance terhadap kinerja keuangan perusahaan perbankan yang terdaftar di bursa efek Indonesia tahun 2020-2022. Metode ipengumpulan idata iyang idigunakan dalam penelitian ini iadalah metode idokumentasi dengan anilisis regresi linier berganda. Berdasarkan hasil penelitian menunjukan bahwa secara simultan variabel dewan komisaris, dewan direksi, komite audit, dan kepemilikan institusional secara Bersama-sama berpengaruh terhadap kinerja keuangan perbankan yang terdaftar di bursa efek Indonesia tahun 2020-2022. Pengaruh secara parsial menunjukkan bahwa variabel dewan komisaris, dewan direksi, dan kepemilikan institusional berpengaruh positif teradap kinerja keuangan, sedangkan komite audit tidak berpengaruh terhadap kinerja keuangan perusahaan perbankan yang terdaftar di bursa efek Indonesia tahun 2020-2022.
THE INFLUENCE OF PROFITABILITY (ROA), SOLVENCY (DAR), COMPANY AGE, AUDIT FEE, AND ACCOUNT SIZE ON AUDIT DELAY : (EMPIRE STUDY ON NON-CYCLICAL CONSUMER SECTOR LISTED IN INDONESIAN STOCK EXCHANGE 2019-2021) Devi Febriana; Z, Rico Wijaya; Jumaili, Salman
Jambi Accounting Review (JAR) Vol. 4 No. 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.29234

Abstract

This study aims to empirically prove the influence of profitability, solvency, company age, audit fees and KAP size on audit delay. This research is quantitative research using secondary data obtained from the company's annual report. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange from 2019-2021. The number of samples used in this research was 135 data. The data analysis technique used is multiple linear regression analysis with the software used for data processing is SPSS version 25. Based on the results of the analysis it is known that simultaneously the variables profitability, solvency, company age, audit fees and KAP size influence audit delay, while partially The solvency variable has a significant effect on audit delay, while the profitability variables, company age, audit fees and KAP size partially have no effect on audit delay.
Analisis Kinerja Keuangan pada Pemerintah Kabupaten/Kota di Provinsi Jambi Tahun 2020-2022 Sinaga, Jenita; Z, Rico Wijaya; Hernando, Riski
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 15, No 1 (2024): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v15i1.421

Abstract

This study aims to evaluate the financial performance of district/city governments in the province of Jambi during the period of 2020-2022, measured using the Degree of Decentralization Ratio, Local Financial Dependency Ratio, Local Financial Independence Ratio, Local Own Revenue Effectiveness Ratio, and Expenditure Efficiency Ratio. This research is a descriptive quantitative study that utilizes secondary data from audited Local Government Budget Realization Reports. The results show diverse patterns of financial performance: the majority of district/city governments have a Very Low Degree of Decentralization, Local Financial Independence tends to be Extremely Low with an instructive relationship pattern, Local Financial Dependency is generally high, Local Own Revenue Effectiveness is mostly Very Effective with diverse distributions, and Expenditure Efficiency is generally categorized as Efficient.
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL REPORT FRAUD WITH COMPANY SIZE AS A MODERATING VARIABLE IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE PERIOD 2019-2021 Kurnia, Zirda; Arum, Enggar Diah Puspa; Wijaya Z., Rico
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.962

Abstract

The primary objective of this research is to examine the impact of corporate governance, as indicated by the board of commissioners, audit committee, and institutional ownership, on financial statement fraud. Additionally, this study aims to investigate the moderating role of company size in this relationship. The target population for this study comprises infrastructure, utilities, and transportation companies that are listed on the Indonesia Stock Exchange during the period of 2019-2021. The sample for this research was selected using a purposive sampling method, resulting in a total sample size of 60 companies. Logistic regression analysis and moderating regression analysis were employed to analyze the data. The findings of this study reveal that both the board of commissioners and the audit committee have a significant influence on financial statement fraud. However, institutional ownership does not exhibit a significant impact on financial statement fraud. Furthermore, the results indicate that company size plays a role in strengthening the relationship between the board of commissioners and the audit committee in terms of financial statement fraud. Conversely, company size weakens the relationship between institutional ownership and financial statement fraud.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF VILLAGE GOVERNMENT FINANCIAL REPORTING WITH AN INTERNAL CONTROL SYSTEM AS A MODERATION VARIABLE : (A Study in Tungkal Ilir District, Bram Itam District, Betara District, West Tanjung Jabung Regency) Putra, Andi Juhanesa; Wahyudi, Ilham; Wijaya Z., Rico
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.963

Abstract

This research aims to determine and test the influence of human resource competence and the use of information technology on the quality of village financial reports with an internal control system as moderation. The research population is village officials who are responsible for managing village funds in Tungkal Iir, Bram Itam and Betara Districts, West Tanjung Jabung Regency with a sample of 4 people from 22 villages. The research method is a quantitative method with Smart-PLS analysis. The research results concluded: (1) human resource competency has an influence on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, Tanjung Jabung Regency; (2) The use of information technology has an influence on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, West Tanjung Jabung Regency; (3) the internal control system is not able to moderate the competence of human resources on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, West Tanjung Jabung Regency and (4) the internal control system is not able to moderate the use of information technology on the quality of sub-district village financial reports.
Governance Improvement of Cooperative: The Case of KUD Selikur Makmur Jambi Enggar Diah Puspa Arum; Ilham Wahyudi; Rico Wijaya; Wiralestari Wiralestari; Aulia Beatrice Brilliant
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i11.11893

Abstract

The failure of organizations to implement governance effectively allows for various problems, including fraud, that have the potential to bring the organization to destruction. One case of ineffective cooperative governance occurred at KUD Selikur Makmur located in South Bahar District, Muaro Jambi Regency, Jambi Province. The purpose of this community service is to assist KUD Selikur Makmur in improving its governance and financial management. The Plan Do Check Act (PDCA) method, which is divided into three stages-preparation, implementation, and evaluation-was used to carry out the activities. This community service activity resulted in a governance model for KUD Selikur Makmur and improved the knowledge and skills of financial staff in carrying out their activities.
Utilization of Mobille-Based Accounting Application and Google Business Profile of MSME Wiralestari Wiralestari; Enggar Diah Puspa Arum; Rico Wijaya; Rita Friyani; Rosmeli Rosmeli
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i11.12206

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in supporting the Indonesian economy. However, many MSMEs still face challenges in effective financial management and digital marketing. This community service aims to improve the financial management and digital marketing capabilities of MSMEs through the use of mobile-based accounting applications and Google Business Profile. This activity involves hands-on training to MSME players to optimize the use of these two tools, which are expected to have a positive impact on improving the competitiveness and sustainability of their business. The results of this service show that MSMEs that apply this technology experience improvements in financial management and market access, thus making a significant contribution to local economic development.
Co-Authors - Afrizal Abdul Halim Achmad Hizazi Afrizal Afrizal Agung nugraha, Dea Agus Solikhin Agus Solikhin, Agus Agustriana, Novia Alfaridzi, Helpan Andi Juhanesa Putra Andi Mirdah Aprisarado Taurussino Arsyi Zahwa Arum, Enggar D. P. Arum, Enggar Diah Puspa Dedy Setiawan Dedy Setiawan Devi Febriana Devi Febriana Dewi Anggraini Diah PA, Enggar Diah Restu P Dinantianto, Dicko Dinda Agung Trisna Dios Nugraha Putra Dwi Arum R Endah Sri Wahyuni Enggar D. P. Arum Enggar Diah Puspa Arum Enggar Diah Puspa Arum Erwati, EZA, EZA LOVHIA SECTI Fadia Ardhina fadillah, marci Fatricia Rofalina Fitri astuti, Fitri astuti Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hernando, Riski Husnul Khatimah Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Irsyad Ramadhan Iskandar Sam Istiqomah Malinda Istiqomah Malinda SB Jamhari Ramdani Mukti Kurnia, Zirda Lucky Enggrani Fitri M Husnil Huluqi Mahfiroh, Maharani Marion Attila, Almudatsir Marissa Rebecca Gabriella Purba Moch. Riski E Muhammad Ridwan Muhammad Ridwan Mukhzarudfa Mukhzarudfa Murnidayanti, Scheilla Aprilia Nela Safelia Nela Safelia, Nela nelsi arisandy arisandy, nelsi arisandy Netty Herawaty Novia Dian Anggraini Nur Izzah Nurida Isnaeni Oktaviani, Aisyah Nur Prastio, Ridho Prayoga, Azimas Priyanto, Angga Purba, Marissa Rebecca Gabriella Putra, Andi Juhanesa Putra, Dios Nugraha Putri, Fia Anjelia Reni Mubaliroh Reni Yustien Ridho Prastio Rio Baviga Riski Hernando Rita Friyani Robbiah Al`Adawiyah rosmeli, rosmeli Safitriyanti, Safitriyanti Salman Jumaili Salman Jumaili Sam, Iskandar Satria Pradana Septian Heru Prasetyo Sewa, Amelia Sinaga, Jenita Sonia, Reiny Erica Sri Rahayu SRI RAHAYU sukarda, sukarda Susfa Yetti, Susfa Teguh Prakoso Wahyu MZ, Gandy Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yolanda, Ferry Yudi Yudi Yuliusman - Yuliusman Yuliusman Zirda Kurnia Zulfikar, M.