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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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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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 9 No. 4 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 9 No. 4 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 9 No. 4 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
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.
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 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.31028

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.
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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
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.
Literature Review Tax Minization, Tunneling Incentive, Debt Covenant, Bonus Mechanisms and Good Corporate Governance on Transfer Pricing Rio Baviga; Afrizal Afrizal; Wirmie Eka Putra; Rico Wijaya Z
International Journal of Business and Quality Research Vol. 2 No. 03 (2024): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v2i03.961

Abstract

This research provides criticism of literature that examines and analyzes how Tax Minization, Tunneling Incentive, Deb Covenant, Bonus Mechanisms and Good Corporate Governance affect Transfer Pricing. The problem discussed in this research is to see the extent of the influence of Tax Minization, Tunneling Incentive, Deb Covenant, Bonus Mechanisms and Good Corporate Governance on Transfer Pricing. Based on the literature studied, there is an influence between Tax Minization, Tunneling Incentive, Deb Covenant, Bonus Mechanisms and Good Corporate Governance on Transfer Pricing.
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.