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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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The Effect of Profitability and Good Corporate Governance Mechanisms on the Timeliness of Annual Financial Report Publication: An Empirical Study on the Infrastructure, Utilities, and Transportation Subsector Companies Listed on the Indonesia Stock Exchange for the period 2020 - 2022 Dinda Agung Trisna; Enggar Diah Puspa Arum; Rico Wijaya
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i5.11582

Abstract

This study aims to determine the effect of profitability and the mechanism of Good Corporate Governance, as proxied by the independent board of commissioners, managerial ownership, and the audit committee, on the timeliness of annual financial report publication. The study uses companies from the infrastructure, utilities, and transportation sub-sectors listed on the Indonesia Stock Exchange for the period 2020-2022. The data analysis technique used is purposive sampling. The sample in this study consists of 27 companies. The data analysis technique used is multiple linear regression. The results of this study show that profitability and the independent board of commissioners do not affect the timeliness of the annual financial report publication. Managerial ownership and the audit committee do affect the timeliness of the annual financial report publication.
MEASUREMENT OF ISLAMIC FINANCIAL LITERACY IN ISLAMIC FAMILY FINANCIAL MANAGEMENT : LITERATURE REVIEW Arisandy, Nelsi; Afrizal, Afrizal; Putra, Wirmie Eka; Z, Rico Wijaya
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.31026

Abstract

Islamic Financial Literacy is an insight that a person has about Islamic financial products and services and is a type of sharia-based finance in Islamic life and law. This knowledge will ultimately have implications for a person's attitude in making economic decisions in accordance with Islamic values. This study discusses the indicators used in measuring Islamic financial literacy in Islamic family financial management using  a structured systematic literature review methodology that uses 40 scientific articles indexed by Scopus and accredited by SINTA. The background of this study is because the statistics of divorces caused by economic problems show astonishing numbers. The measurement of Islamic financial literacy is also a combination of several qualitative and quantitative studies. The results of the study show that the indicators used in measuring Islamic financial literacy are zakat, deposits and loans in Islam, sharia insurance, sharia investment and household consumption. The purpose of this study is to provide an understanding of the importance of Islamic financial literacy related to the financial management of Islamic households, so that the goals of Sakinah Mawaddah Warrahmah Islamic households can be achieved.
The Effect Of Debt Default, Audit Tenure and Liquidity On Going Concern Audit Opinion Acceptance Novia Dian Anggraini; Netty Herawaty; Rico Wijaya
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2727

Abstract

This study aims to find out how Debt Default, Audit Tenure and Liquidity can affect the acceptance of the Going Concern Audit Opinion (Empirical Study on Manufacturing Companies in Various Industrial Sectors listed on the IDX for the 2019-2022 period). The sample in this study is Manufacturing Companies in the Various Industrial Sectors using the Purposive Sampling technique so that 26 companies with 4 years of observation (104 observation data) were obtained that met the criteria. The data used is in the form of secondary data obtained from the company's annual report through the Indonesia Stock Exchange (IDX) website and the official website of the related company. Researchers use a quantitative approach to describe research problems through trend descriptions or being able to explain the relationship between variables. The analysis technique used in this study is data analysis using descriptive statistical analysis and logistic regression analysis with the help of SPSS 30 software. The method of data collection is by means of documentation and literature study. The results of the study concluded that Debt Default significantly affected the acceptance of going concern audit opinions, while Tenure and Liquidity Audit did not significantly affect the acceptance of going concern audit opinions.
PENGARUH DEWAN KOMISARIS, KOMITE AUDIT DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 EZA, EZA LOVHIA SECTI; Wijaya, Rico; Jumaili, Salman
Jambi Accounting Review (JAR) Vol. 5 No. 1 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i1.31455

Abstract

Penelitian ini bertujuan untuk menguji pengaruh good corporate governance dan ukuran perusahaan pada perusahaan manufaktur subsektor industri terhadap kinerja keuangan perusahaan periode 2020-2022. data yang digunakan adalah data sekunder yang diperolah dari laporan keuangan perusahaan manufaktur subsektor industri yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data pada penelitian ini dianalis menggunakan analisis deskriptif, uji asumsi klasik, uji hipotesis T dan F, koefisien determinasi, dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa dewan komisaris, komite audit, dan size firm berpengaruh terhadap kinerja keuangan pada perusahaan manufaktur subsektor industri yang terdaftar di bursa efek indonesia pada tahun 2020-2022
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019: Profitabilitas, Likuiditas, Leverage, Nilai Perusahaan Fitri astuti, Fitri astuti; Wijaya, Rico; Hernando, Riski
Jambi Accounting Review (JAR) Vol. 5 No. 1 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i1.31797

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan leverage secara parsial dan simultan terhadap nilai perusahaan pada perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek Indonesia periode 2017-2019. Populasi dalam penelitian ini adalah seluruh perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek Indonesia yang berjumlah 55 perusahaan sampai dengan tahun 2019. Sampel pada penelitian ini diambil dengan menggunakan metode purposive sampling dan diperoleh 27 perusahaan dengan periode pengamatan 3 tahun sehingga menghasilkan 74 data penelitian. Alat analisis data dalam penelitian ini menggunakan uji asumsi klasik, analisis regresi linear berganda, uji t, uji f, dan koefisien determinasi dengan menggunakan program software SPSS versi 20. Hasil penelitian mengenai pengaruh profitabilitas dan leverage secara parsial berpengaruh positif signifikan terhadap nilai perusahaan. Sedangkan likuiditas tidak berpengaruh positif signifikan terhadap nilai perusahaan. Dan profitabilitas, likuiditas, dan leverage secara simultan berpengaruh positif signifikan.. Kata Kunci : Profitabilitas, Likuiditas, Leverage, Nilai Perusahaan
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Agustriana, Novia; Wijaya, Rico; Ridwan, Muhammad
Jambi Accounting Review (JAR) Vol. 5 No. 1 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i1.32938

Abstract

Financial distress is one of the characteristics of a company that is facing financial difficulties. Various ways are needed to prevent companies from falling into financial distress, and one of the measurement tools that can be used to predict financial distress is through measuring financial performance in financial statements with financial ratio calculations. This study aims to determine and analyze the effect of profitability, liquidity, leverage, activity and growth on financial distress both simultaneously and partially. This type of research is quantitative research with the documentation method. The population is 23 companies with a sampling technique, namely purposive sampling, so that 20 companies are obtained as samples. Data analysis using logistic regression analysis using SPSS version 29. The results showed that profitability, liquidity, leverage, activity and growth simultaneously affect financial distress. Liquidity has a significant effect partially on financial distress. While profitability, leverage, activity and growth have no significant effect on financial distress.
PENGARUH INFLASI, INTELLECTUAL CAPITAL, DAN RETURN ON ASSETS TERHADAP RETURN SAHAM PADA MASA PANDEMI COVID-19 (SURVEI PADA PERUSAHAAN FOOD AND BEVERAGE YANG LISTING DI BURSA EFEK INDONESIA DARI TAHUN 2019 SAMPAI 2021) Marion Attila, Almudatsir; Wijaya, Rico; Wiralestari
Jambi Accounting Review (JAR) Vol. 5 No. 1 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i1.35665

Abstract

This research aims to examine the influence of inflation, intellectual capital, and return on assets on stock returns during the Covid-19 pandemic. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The data collection method used in this research is purposive sampling. Based on the purposive sampling method, the total sample obtained in this research was 27 food and beverage companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. Hypothesis testing in this research was carried out using the multiple linear regression analysis method. The results of this research show that inflation and return on assets have a significant influence on stock returns in food and beverage companies. Meanwhile, intellectual capital does not have a significant effect on stock returns in food and beverage companies
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2022 Ridho Prastio; Wijaya, Rico; Gowon, Muhammad
Jambi Accounting Review (JAR) Vol. 5 No. 1 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i1.36465

Abstract

Tujuan para investor menginvestasikan dananya kepada suatu perusahaan adalah untuk memaksimalkan return tanpa mengabaikan risiko yang akan dihadapinya. Investor sebagai pemilik dana cenderung tertarik pada perusahaan yang membagikan dividen secara rutin tiap tahunnya. Perusahaan memberikan dividen sebagai bentuk reward kepada pemegang saham agar para pemegang saham tetap menanakan modalnya pada perusahaan tersebut. Penelitian ini bertujuan untuk mengetahuan pengaruh profitabilitas, likuiditas, leverage dan ukuran perusahaan terhadap kebijakan dividen pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini adalah penelitian kuantitatif dengan metode dokumentasi. Populasi dalam penelitian ini ada 226 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dan didapatkan 46 perusahaan yang memenuhi kriteria. Analisis data menggunakan Structural Equation Modeling Partial Least Square (SEM-PLS) dengan sofeware WarpPls 8.0. Hasil penelitian ini menunjukkan profitabilitas, likuiditas dan leverage berpengaruh terhadap kebijakan dividen. Sedangkan ukuran perusahaan tidak berpengaruh terhadap kebijakan dividen. Kebijakan dividen akakn mempengaruhi citra perusahaan, sehingga pemberian dividen akan memberikan sinyal positif bagi para investor untuk menentukan keputusan investasi.
PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN (SPT) WAJIB PAJAK ORANG PRIBADI DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI (STUDI KASUS WAJIB PAJAK YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA JAMBI TELANAIPURA) Priyanto, Angga; Wijaya, Rico; Mansur, Fitrini
Jambi Accounting Review (JAR) Vol. 5 No. 2 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh penerapan sistem e-filing terhadap kepatuhan penyampaian surat pemberitahuan tahunan (SPT) wajib pajak orang pribadi dengan pemahaman internet sebagai moderasi. Penelitian ini difokuskan pada wajib pajak orang pribadi yang terdaftar  di KPP Pratama Jambi Telanaipura. Sampel dalam penelitian ini diambil menggunakan teknik pengambilan purposive sampling, besarnya sampel ditetapkan menggunakan rumus slovin sebanyak 100 responden. Data diperoleh dengan cara menyebarkan kuesioner dengan metode analisis data menggunakan bantuan software SmartPLS 3.2.9. Hasil penelitian ini menunjukkan bahwa e-filing berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan pemahaman internet  tidak memoderasi e-filing terhadap kepatuhan wajib pajak orang pribadi.
PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Agung nugraha, Dea; Wijaya, Rico; Olimsar, Fredy
Jambi Accounting Review (JAR) Vol. 5 No. 2 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fraud hexagon yang diproksikan dengan : Target keuangan, Ineffective Monitoring, Pergantian auditor, Pergantian direksi, Frequent number of CEO’s picture dan Kerja Sama Dengan Proyek Pemerintah terhadap kecurangan laporan keuangan. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Sampel dalam penelitian ini dipilih melalui metode purposive sampling dengan jumlah sampel sebanyak 47 perusahaan. Penelitian menggunakan analisis regresi logistic. Hasil penelitian menunjukkan bahwa target keuangan berpengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan Ineffective Monitoring, Pergantian auditor, Pergantian direksi, Frequent number of CEO’s picture dan Kerja Sama dengan Proyek Pemerintah tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Secara simultan Target keuangan, Ineffective Monitoring, Pergantian auditor, Pergantian direksi, Frequent number of CEO’s picture dan Kerja Sama dengan Proyek Pemerintah berpengaruh terhadap kecurangan laporan keuangan.
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.