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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Keuangan dan Perbankan Jurnal Al-Iqtishad Jurnal Computech & Bisnis (e-Journal) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Owner : Riset dan Jurnal Akuntansi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis TSAQAFAH Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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 Journal of Business Studies and Management Review Jambi Accounting Review (JAR) Eduvest - Journal of Universal Studies Journal of Multidisciplinary Science: MIKAILALSYS International Journal of Management Research and Economics NAJAHA IQTISHOD : Journal of Islamic Economic and Finance Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Journal of Innovative and Creativity 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 Jurnal Ilmiah Kesehatan Mandira Cendikia Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi Journal of Shariah Economics Journal of Islamic Banking IJEMA Harmoni Economics: International Journal of Economics and Accounting Profixa: International Journal of Economic and Business Research
Rico Wijaya Z
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Pengaruh Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Pemoderasi (Studi Empiris pada Perusahaan Go Publik yang Menjadi Peserta Asia Sustainability Reporting Rating (ASRRAT) yang Terdaftar di BEI Periode 2018-2022) fadillah, marci; Hizazi, Achmad; Wijaya Z, Rico
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.40836

Abstract

This study aims to analyze the effect of Corporate Social Responsibility on company value with profitability as a moderating variable. This study uses a research sample of public companies that are participants in the Asia Sustainability Reporting Rating (ASRRAT) listed on the Indonesia Stock Exchange for the 2018-2022 period. The research data amounted to 110 companies for 5 periods. This research method uses historical methods and the research approach used is quantitative. This research is a comparative causal research which is an ex post facto research type. The collection of research data using tabulated data in the form of financial data obtained from financial reports. The data analysis technique in this study uses SPSS version 25. The results of the study indicate that Corporate Social Responsibility has an effect on company value, while profitability does not moderate the relationship between Corporate Social Responsibility and company value.
Pengaruh ROA, CR, DER dan TATO Terhadap Nilai Perusahaan (PBV) (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Pada Periode 2019-2021) Sewa, Amelia; Wijaya Z, Rico; Ridwan, Muhammad
Jurnal Akuntansi & Keuangan Unja Vol 9 No 1 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i1.41440

Abstract

This study aims to determine the influence of fundamental factors in the form of finansial ratios, return on asset (ROA), current ratio (CR), debt to equity ratio (DER) and total asset turnover (TATO) on price to book value (PBV) in manufacturing companies food and beverage sub-sector listed on teh Indonesian Stock Exchange in the 2019-2021 period. The sample used was 35 companies out of 63 companies that passed the criteria and were listed on the Indonesian Stock Exchange. The data used in this study are quantitative data sourced from secondary data in the form of financial reports of food and beverage sub-sector companies listed on the IDX in 2019-2021 through websites, namely www.idx.co.id, www.idnfinancials.com, www.indopremier.com and the official website of each company. The data analysis method used is descriptive statistics, multiple linear regression, classical assumption test and hypothesis testing. The analysis tool uses SPSS 26. The results of this study indicate that simultaneously, return on asset (ROA), current ratio (CR), debt to equity ratio (DER) and total asset turnover (TATO) have a significant effect on price to book value (PBV). Meanwhile partially, return on asset (ROA) influnces on price to book value (PBV). Current ratio (CR), debt to equity ratio (DER) and total asset turnover (TATO) do not have a significant effect on price to book value (PBV) in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2021.
Pengaruh Fraud Triangle Theory Dalam Mendeteksi Financial Fraud (Studi Kasus Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019-2022) Alfaridzi, Helpan; Diah PA, Enggar; Wijaya Z, Rico
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.42059

Abstract

This research aims to test and analyze the detection of financial fraud using a model developed based on fraud triangle theory in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative research with the documentation method. The research population includes 95 companies. The sample selection technique was carried out using purposive sampling method which resulted in 52 companies with a total of 208 samples that met the criteria. The data used is secondary data from the company's annual report and the data collection method is documentation. Data analysis uses the Structural Equation Modeling Partial Least Square (SEM-PLS) approach through SmartPLS 4.0 software. The results revealed that the opportunity and rationalization variables have a significant influence on detecting financial fraud. Meanwhile, the pressure variable does not show a significant effect in detecting financial fraud.
Pengaruh Intellectual Capital dan Good Corporate Governance Terhadap Kualitas Laba (Studi Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia 2021 - 2023) Marissa Rebecca Gabriella Purba; Wijaya Z, Rico; Safelia, Nela
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.42114

Abstract

One of the things that companies can do to influence parties related or unrelated to the company is to maintain earnings quality. Earnings quality is information that can be seen and calculated through the company's financial statements, and earnings quality is strongly influenced by several factors, one of which is the company's internal factors. This study aims to determine the relationship between intellectual capital and good corporate governance on the quality of earnings in LQ 45 companies listed on the IDX during 2021 - 2023, with the approach used is a quantitative approach, the population used in this study is 65 companies included in the LQ 45 index for 3 consecutive years. The samples used in this study were 24 companies. The research method used is descriptive research method with a quantitative approach. The variables used in this study are Intellectual Capital (X1), Good Corporate Governance (X2) and Earnings Quality (Y). The analytical tool used is SpSS 26, 2024. The results of this study are that intellectual capital and good corporate governance have no simultaneous effect on earnings quality. However, the component of good corporate governance, namely the joint meeting of the board of commissioners and the board of directors, has a partial effect on earnings quality.
Analisis Faktor Penentu Optimalisasi Kinerja dan Pelayanan PTN BLU di Universitas Jambi Wijaya, Rico; Yetti, Susfa; Tiswiyanti, Wiwik
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.42164

Abstract

This study aims to analyze the factors that determine the optimization of performance and services of State Universities with Public Service Agency status (Perguruan Tinggi Negeri Badan Layanan Umum or PTN BLU) at Universitas Jambi using the Balanced Scorecard (BSC) approach. The Balanced Scorecard is used as a strategic performance measurement tool by considering four main perspectives: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective. This research employs a descriptive quantitative method to explain the factors contributing to the optimization of performance and services. Data is collected through published financial reports and questionnaires distributed to management, lecturers, students, and academic staff at Universitas Jambi. The findings indicate that the financial perspective, customer perspective, internal business process perspective, and learning & growth perspective play significant roles in enhancing the performance and services of PTN BLU at Universitas Jambi. By understanding these determining factors, Universitas Jambi can formulate more effective strategic policies to improve the performance and services of PTN BLU. The implications of this study are expected to serve as a reference for other universities in implementing the Balanced Scorecard to optimize institutional governance in a more structured and sustainable manner.
Against Fraud: How Religious-Based Values Accounting Work Sarmigi, Elex; Rahayu, Sri; Puspa Arum, Enggar Diah; Wijaya Z, Rico
TSAQAFAH Vol. 21 No. 1 (2025): Tsaqafah Jurnal Peradaban Islam
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tsaqafah.v21i1.12971

Abstract

Fraud is a widespread issue that can cause significant harm across various sectors, including government, business, and educational institutions. Several theories, such as the Fraud Triangle, Fraud Diamond, and Fraud Hexagon, have been developed to understand the factors that drive individuals to commit fraud. This research aims to analyze the role of religiosity values in minimizing fraudulent actions using a qualitative method and a literature study approach. Data were collected through an analysis of literature from journals, books, and previous research that examined the relationship between religiosity and fraudulent behavior. The findings indicate that religiosity plays a significant role in reducing individuals' intention and opportunity to commit fraud. Individuals with a good understanding of religion tend to have a stronger moral awareness, making it more difficult for them to rationalize fraudulent actions. Furthermore, religious values can help individuals manage pressure and suppress ego/arrogance, which are key elements in the Fraud Hexagon theory. Although religiosity serves as a deterrent to fraud, this study also finds that external factors such as opportunity and collusion continue to contribute to fraudulent behavior.
PENGARUH ACCOUNT COLLECTION PERIOD, INVENTORY COLLECTION PERIOD, AVERAGE PAYMENT PERIOD, DAN CASH CONVERSION CYCLE TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Prayoga, Azimas; Wijaya, Rico; Jumaili, Salman
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46073

Abstract

This study aims to determine the effect of Account Collection Period, Inventory Collection Period, Average Payment Period, and Cash Conversion Cycle on Profitability in Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2020-2023. The sampling method uses the purposive sampling method. The sample in this study was 48 companies for 4 years totaling 192 data. Data analysis used Structural Equation Modeling Partial Least Square (SEM-PLS) with WarpPls 8.0 software. The results of this study indicate that Cash Conversion Cycle has a significant effect on profitability. Meanwhile, Account Collection Period, Inventory Collection Period, Average Payment Period partially do not have a significant effect on profitability in Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2020-2023.
Pengaruh Mekanisme Good Corporate Governance Dan Firm Size Terhadap Kinerja Keuangan BUMN Di BEI Tahun 2021-2023 Putri, Fia Anjelia; Friyani, Rita; Wijaya Z, Rico
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1775

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh mekanisme good corporate governance dan firm size terhadap kinerja keuangan. Populasi dalam penelitian ini adalah Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik sampel jenuh, yaitu dengan menjadikan semua populasi menjadi sampel. Penelitian ini menggunakan 27 perusahaan sebagai sampel, dengan waktu pengamatan selama tiga tahun sehingga terdapat 81 data pengamatan. Penelitian ini menggunakan data sekunder yang bersumber dari laporan tahunan perusahaan. Dalam penelitian ini teknik analisis data menggunakan analisis sem-pls. Software yang digunakan untuk mengolah data adalah SmartPLS versi 4. Hasil pengujian hipotesis menunjukkan bahwa mekanisme good corporate governance tidak berpengaruh terhadap kinerja keuangan. Dan firm size berpengaruh terhadap kinerja keuangan..
Determinan Kinerja Kuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023 Mahfiroh, Maharani; Arum, Enggar Diah Puspa; Wijaya Z, Rico
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1824

Abstract

Penelitian ini bertujuan untuk manganalisis hubungan antara Non Performance Loan (NPL), Loan to Deposit Ratio (LDR), Sustainability Report (SR), dan Ukuran Perusahaan terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2023, dengan fokus pada perbedaan kierja sebelum, selama, dan sesudah pandemi covid-19 . Metode yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan pendekatan Random Effect Model. Data yang digunakan mencakup laporan keuangan tahunan dari 19 perusahaan perbankan yang memenuhi kriteria tertentu. Hasil penelitian menunjukkan bahwa NPL memiliki hubungan negatif dan signifikan terhadap ROA, yang berarti semakin tinggi rasio NPL semakin rendahnya kinerja keuangan bank. Sebaliknya, LDR, SR, dan ukuran perusahaan tidak mengarah pada hubungan yang signifikan terhadap ROA. Selain itu, terdapat perbedaan yang signifikan pada rasio NPL sebelim, selama, dan setelah pandemi, sementara LDR, SR, dan ukuran perusahaan tidak menunjukkan hubungan signifikan terhadap ROA, sementara LDR, SR, dan ukuran perusahaan tidak menujukkan perbedaan signifikan dalam periode yang sama. Penelitian ini memberikan rekomendasi bagi manajemen bank untuk meningkatkan analisis kredit guna mengurangi NPL dan bagi investor untuk lebih memperhatikan rasio NPL dalam pengambilan keputusan investasi.
The Role of Intellectual Intelligence and Corporate Governance on Earnings Quality: A Company Size as Moderator Approach Wijaya, Rico; Murnidayanti, Scheilla Aprilia; Purba, Marissa Rebecca Gabriella; Prastio, Ridho
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3527

Abstract

This study aims to examine the effect of intellectual capital and corporate governance on earnings quality, with firm size as a moderating variable. The sample in this study consists of 47 companies included in the LQ45 index during the 2021–2023 period. Data were analyzed using a quantitative approach with WarpPLS 8.0 software. The results show that intellectual capital and the audit committee have a significant effect on earnings quality, while the independent board of commissioners and joint board meetings do not have a significant effect. The moderation test indicates that firm size does not moderate the relationship between intellectual capital, independent commissioners, audit committees, or joint board meetings and earnings quality. These findings highlight the importance of intellectual capital and the audit committee in improving earnings quality, while firm size does not strengthen these relationships. This study provides implications for company management and stakeholders to pay more attention to intellectual aspects and internal supervision in maintaining the integrity of financial reporting.
Co-Authors A Halim Achmad Hizazi Afrizal Afrizal Afrizal Afrizal Agung nugraha, Dea Agung Rizki Dwi Putra Agus Solikhin, Agus Agustriana, Novia Alfaridzi, Helpan Andi Juhanesa Putra Andi Mirdah Anisa Putri Febriyanti Aprisarado Taurussino Aprizal, Yusuf Zaini Arfah . Arfah Arfah Argianov Ramadhan Arsyi Zahwa Arum, Enggar D. P. Dedy Setiawan Devi Febriana Dewi Anggraini Dewi Anggraini Diah Restu P Dinantianto, Dicko Dios Nugraha Putra Dwi Arum R Endah Sri Wahyuni Endah Sri Wahyuni Enggar D. P. Arum Enggar Diah Puspa Arum Enggar Diah Puspa Arum Erwati, EZA, EZA LOVHIA SECTI Fadia Ardhina fadillah, marci Fajar Arief Rachman Fatricia Rofalina Febriana, Devi Ferdy Fachrial Yusuf Fidyah Safitri Fitri astuti, Fitri astuti Fitri Dian Kurniati Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hanif, Ikhdan Fatih Hashiinah Naziihah Hendi Gepsy Hernando, Riski Husnul Khatimah Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Irsyad Ramadhan Iskandar Sam Istiqomah Malinda Istiqomah Malinda SB Jamhari Ramdani Mukti Lucky Enggrani Fitri Lutfi Lutfi M Husnil Huluqi Mahfiroh, Maharani Maisyarah, Nyimas Dian Marion Attila, Almudatsir Marissa Rebecca Gabriella Purba Mery Rohaya Sihombing Misni Erwati Moch. Riski E Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa najwa, Khoirun Nela Safelia Nelsi Arisandy nelsi arisandy arisandy, nelsi arisandy Netty Herawaty Netty Herawty Novia Dian Anggraini Novia Dian Anggraini Novialdi . Nur Azizah Nur Hidayat Nur Izzah Nurhayani dan Rosmeli Nurhayani Rosmeli Nurida Isnaeni Nurulhuda, Siti Aisyah Oktaviani, Aisyah Nur Prastio, Ridho Prayoga, Azimas Priyanto, Angga Purba, Marissa Rebecca Gabriella Putra, Dios Nugraha Putri, Fia Anjelia Rahmadani, Ima Ramdhan , M.Rizki Reni Mubaliroh Reni Yustien Ridho Prastio Rio Baviga Riski Hernando Riyadi, Muskhab Eko Robbiah Al`Adawiyah Roihan, Muhammad Roni, Bio Buk RR. Viantika Kusumasari Safitriyanti Safitriyanti Salman Jumaili Sam, Iskandar Satria Pradana Scheilla Aprilia Murnidayanti Septian Heru Prasetyo Sewa, Amelia Sinaga, Jenita Sipatuhar, Elisabhet Siswahyudianto Siswanti, Febi Sonia, Reiny Erica Sri Rahayu SRI RAHAYU sukarda, sukarda Suryadi Susfa Yetti, Susfa Sylvhia Rachanie Teguh Prakoso Thoybah , Nafira Riskan Trisna, Dinda Agung Wahyu MZ, Gandy Waode Maya Anggelya Putri Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yolanda, Ferry Yudi Yudi Yuliusman - Zirda Kurnia Zulfikar, M.