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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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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.
Pengaruh Kinerja Keuangan terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Moderasi: Perusahaan Sektor Non-Keuangan yang Terdaftar di BEI Periode 2020-2023 Jamhari Ramdani Mukti; Rico Wijaya Z; Fredy Olimsar
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i5.1568

Abstract

The Indonesia Stock Exchange (IDX) provides public access to investment. Investors can invest in various companies through publicly listed securities using capital market processes to obtain returns and dividends. To obtain returns and dividends, investors first read the company's financial statements to avoid losses. Aiming to provide empirical evidence, this study analyzed non-financial corporations listed on the IDX between 2020 and 2023 to determine the impact of financial performance on dividend policy, along with company size as a moderating variable. This research employed a quantitative approach and purposive sampling for data selection, which was updated in line with predetermined indicators. Over four years, 147 different companies served as study samples. The study used warpPLS 7.0 as a data analysis tool and combined outer and inner models to evaluate independent variable hypotheses and moderating hypotheses. The study found that liquidity plays a role in dividend policy, profitability plays a role in dividend policy, activity plays a role in dividend policy, and only solvency does not play a role in dividend policy. It was also found that company size does not moderate the relationship between liquidity and dividend policy, but it does moderate the relationship between profitability and dividend policy. Company size also does not moderate the relationship between activity and dividend policy, and does not strengthen the relationship between solvency and dividend policy.
Governance Improvement of Cooperative: The Case of KUD Selikur Makmur Jambi Arum, Enggar Diah Puspa; Wahyudi, Ilham; Wijaya, Rico; Wiralestari, Wiralestari; Brilliant, Aulia Beatrice
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; Arum, Enggar Diah Puspa; Wijaya, Rico; Friyani, Rita; 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.
The Role Of Electronic Word Of Mouth In Improving Product Purchase Decisions Which Social Media Activities, Easy Transactions, Product Quality, And Giveaway Promotions At The Kerinci Chic Shoes Store influence Sarmigi, Elex; Rahayu, Sri; Arum, Enggar Diah Puspa; Wijaya, Rico; Wahyuni, Endah Sri
Jurnal Computech & Bisnis (e-journal) Vol. 18 No. 1 (2024): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/39qn9g83

Abstract

This research aims to determine whether social media activities, ease of transactions, product quality, and giveaway promotion can influence purchasing decisions directly or indirectly mediated by electronic word of mouth (E-WOM). This research uses a quantitative approach with primary data collected with the help of an online questionnaire using Google Forms. The population of this research is Chic Shoes Shop customers, with a sample of 104 buyers. This research data was analyzed using the Structural Equation Model (SEM) using the SmartPLS 3.2.9 application. This research found that product quality directly positively and significantly affects purchasing decisions. Meanwhile, social media activities, ease of transactions, giveaway promotions, and word of mouth cannot influence purchasing decisions directly. This research also found that social media activities, product quality, and giveaway promotion positively and significantly affected E-WOM. In contrast, ease of transactions did not significantly affect purchasing decisions directly. This research also found that E-WOM cannot mediate the relationship between social media activities, product quality, ease of transactions, and giveaway promotion on purchasing decisions.
Pengaruh Profitabilitas, Solvabilitas, Umur Perusahaan, Fee Audit, dan Ukuran KAP Terhadap Audit Delay Febriana, Devi; Wijaya, Rico; Jumaili, Salman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2085

Abstract

This study aims to empirically prove the influence of profitability, solvency, company age, audit fees and size of the public accounting firm on audit delay. This research is quantitative research using secondary data obtained from company annual reports. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples used in this research was 135 data. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that simultaneously the variables profitability, solvency, company age, audit fees and the size of the public accounting firm influence the audit. while partially the solvency variable has a significant effect on audit delay, while the variables profitability, company age, audit fees and KAP size partially have no effect on audit delay.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) (Studi Empiris pada Perusahaan Bank Umum Konvensional yang terdaftar di BEI Hanif, Ikhdan Fatih; Wijaya Z, Rico; Hernando, Riski
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2466

Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Expense to Operating Income Ratio (BOPO) on Return on Assets (ROA) in conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Secondary data were taken from the annual financial reports of 29 banks with a total of 114 observations after removing outliers, using purposive sampling techniques. Data analysis was performed using multiple linear regression using IBM SPSS 26. The results showed that CAR and BOPO had a significant negative effect on ROA, while LDR had a significant positive effect. NPL had no significant partial effect on ROA. Simultaneously, all four variables have a significant effect on ROA. These findings emphasize the need for balanced management of capital, liquidity, credit quality, and operational efficiency to improve bank profitability. This study provides an important contribution to bank management and regulators in establishing policies to maintain the health and financial performance of the conventional banking sector in Indonesia. Keywords: Capital Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, Operating Expenses to Operating Income, Return on Assets
Implementation of Calculation of Cost of Goods Production by Full Costing and Variable Costing Methods (Case Study of MSMEs in the Food Sector in Jambi City) Halim, Abdul; Rico Wijaya Z; Reni Yustien
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7585

Abstract

Struggle and careful planning are the keys to the company's development in facing various problems and market competition. In the production context, determining the cost of production (HPP) is a critical factor that influences company profits. In the paragraph above, methods for determining COGS, such as full costing and variable costing, are discussed to minimize errors in determining product selling prices. The importance of efficiency in calculating production costs is emphasized, especially for micro, small and medium enterprises (MSMEs), which often lack accuracy in determining the selling price of their products. A case study of MSMEs in Jambi City shows that manual recording of costs of goods manufactured needs to be improved to avoid errors and guarantee profits that are in line with expectations. By using the right methods, MSMEs can increase their competitiveness and achieve success in a competitive market
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 Trisna, Dinda Agung; Arum, Enggar Diah Puspa; Wijaya, Rico
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.
Pemanfaatan Akuntansiku Sebagai Alat Pengelolaan Keuangan Dan Penyusunan Laporan Keuangan Berbasis Digital Pada Usaha Kedai Kopi Di Kota Jambi Wiralestari, Wiralestari; Arum, Enggar Diah Puspa; Wijaya, Rico; Friyani, Rita
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.12175

Abstract

Pengabdian Kepada Masyakat ini Pelatihan Pengelolaan Keuangan dan Penyusunan Laporan Keuangan Berbasis Digital Akuntansi UMKM Pada Usaha Kedai Kopi. Pengabdian ini dilakukan di Kedai Kopi yaitu Lowwatt Coffe yang teletak di Kecamatan Kotabaru dan Berlin Coffe yang terletak di Kecamatan Telanaipura, Kota Jambi. Dalam kegiatan pengabdian ini tidak saja hanya menggunakan metode pemaparan materi namun juga dilakukan metode pelatihan, praktik serta diskusi mengenai pengelolaan keuangan dan penyusunan laporan keuangan berbasis digital. Kedai kopi merupakan jenis usaha yang termasuk dalam usaha mikro kecil menengah (UMKM). Aplikasi yang digunakan adalah Aplikasi Akuntansiku yangmana aplikasi sangat sesuai dengan kegiataan UMKM. Aplikasi ini merupakan system aplikasi keuangan yang digunakan untuk UMKM termasuk usaha kedai kopi. Aplikasi ini berguna untuk memecahkan permasalahan terkait bidang manajemen keuangan yaitu pengelolaan keuangan dan bidang akuntansi yaitu cara penyusunan laporan keuangan. Pemanfaatan atas aplikasi ini mempermudah mitra pengabdian dalam melakukan pencatatan transaksi sampai dengan penyusunan laporan keuangan. Dengan menggunakan aplikasi ini diharapkan mitra dapat mengelola keuangan dan menyusun laporan keuangan secara baik.
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.