Article Per Year (5 Year)
p-Index From 2021 - 2026
5.749
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Jurnal EMT KITA Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Jambura Accounting Review Journal of Information System, Applied, Management, Accounting and Research Jurnal Online Insan Akuntan Jurnal Ekonomika Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomika Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Reviu Akuntansi, Manajemen, dan Bisnis CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics, Management and Accounting MABUSS: Journal of Management, Business and Social Sciences Nusantara Journal of Multidisciplinary Science International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI
Afrizal Nilwan
Universitas Bandar Lampung
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
Komite Audit, Ukuran Perusahaan, Rasio Keuangan, dan Audit Lag Christina Vinella; Aminah Aminah; Afrizal Nilwan; Tina Miniawati Virgawenda
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i02.p16

Abstract

The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies observing the factors that influence ARL have shown opposite results so that this research is urgent to emphasize the results of previous research.This study aims to analyze the effect of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX during the 2020-2022 period. The data used is secondary data through the results of annual financial reports. Thesample was selected through purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression through the SPSS version 25 program. The results of hypothesis testing show that liquidity and leverage have an impact on ARL. Meanwhile, the audit committee and company size have no impact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this study formulate that the OJK should review the deadline for presenting financial reports regarding monitoring companies registered with the IDX and protecting investors in the Indonesian capital market. Keywords:Audit Report Lag; Liquidity; Audit Committee; Leverage; Company Size
Comparison of Financial Performance Before and After the Merger of PT. Bank Syariah Indonesia, Tbk (BSI) Maria, Anna; Aminah, Aminah; Annisa Putri, Imanuriea; Nilwan, Afrizal
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.98

Abstract

The Minister of State-Owned Enterprises announced that three state-owned sharia banks consisting of BRI Syariah, BNI Syariah and Mandiri Syariah will be integrated to form Bank Syariah Indonesia, which will be established on February 1, 2021. The unification of three sharia commercial banks under state ownership is a long wait. to create the largest sharia commercial bank with large capital is answered in this case. Finding variations in financial performance before and after the merger is the aim of this research. Capital adequacy ratio (CAR), non-performing financing (NPF), return on assets (ROA), total operating expenses and total operating income (BOPO), and loan savings ratio (FDR) are the five ratios used in this study. Quarterly financial reports from Q1 2021 to Q3 2023 after the merger, and Q2 2018 to Q4 2020 before the merger are used as samples for this research. Research findings show that Bank Syariah Indonesia's financial performance varied before and after the merger. This difference shows an increase in financial performance after the merger.
Pengaruh Kinerja Keuangan dan GCG Terhadap Struktur Modal (Studi Kasus Pada Perusahaan Sektor Financial yang terdaftar di BEI tahun 2020 – 2023) Suhandi, Sherinka; Nilwan, Afrizal
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3705

Abstract

Capital structure, specifically referring to companies in the financial sector for 4 years from 2020 to 2023. The sample of this study used purposive sampling, and obtained 12 financial sector companies on the special monitoring board officially listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study uses a descriptive method with a quantitative approach. Then the data analysis was carried out using the multiple linear regression analysis method using SPSS software version 17.0. The results of the study found that the profitability variables, the size of the board of commissioners and the audit committee had a positive effect on the capital structure. While the liquidity variable did not have a significant effect on the capital structure.
EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY AGAINST FINANCIAL DISTRESS (CASE STUDY OF FOOD SUBSECTOR MANUFACTURING COMPANY AND BEVERAGE LISTED ON IDX FOR THE 2018-2022 PERIOD) Marcell Gilbert Immanuel; Afrizal Nilwan; Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.209

Abstract

The purpose of this study is to determine the impact of profitability (X1), leverage (X2), and liquidity (X3) on financial distress (Y) in food and beverage (F&B) companies on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Profitability (X1) is measured by ROA, leverage (X2) using DAR and liquidity (X3) by CR value. This research uses quantitative methodology with the population of food & beverage companies that have been listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling procedure used a purposive sampling strategy and resulted in a total of 16 food and beverage companies as research samples. Data analysis using multiple linear regression models. The findings of this research show that the financial distress (Y) experienced by food and beverage manufacturing companies in the 2018-2022 period was significantly influenced by profitability (X1), leverage (X2) and liquidity (X3) positively.
COMPARISON OF FINANCIAL PERFORMANCE OF NATIONAL AND FOREIGN BANKS ON THE IDX FOR THE PERIOD 2018-2022 Yindi Angelina; Afrizal Nilwan; Riswan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.304

Abstract

Financial statement analysis is an effort to find out how well the financial performance of a bank. This study intends to analyze the performance comparison between national and foreign banks and which one is superior between the two in order to determine its impact on the development of the Indonesian economy. This is because the existence of banking intermediation problems and potential banking speculation activities, both national and foreign, can have implications for the domestic economy. Financial performance assessment is done with CAMEL ratios (CAR, NPL, NIM, ROA, LDR). Purposive sampling is the sampling technique applied in this study. The sample consists of 5 National Banks and 5 Foreign Banks listed on the Indonesia Stock Exchange in the period 2018-2022. Secondary data obtained from banking financial statement documents on the Indonesia Stock Exchange is the type of data used in this study with the Mann-Whitney Test as a tool for analyzing data. The findings of the analysis conducted show that there is a significant difference in NIM and ROA. However, no significant differences were found in CAR, NPL, and LDR and national banks are still superior.
TAX AVOIDANCE: AN AGENCY THEORY PERSPECTIVE Luthfiatun Niswah; Afrizal Nilwan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.306

Abstract

Tax Avoidance, or often known as tax avoidance, is an obstacle that has the potential to affect state cash revenue. This arises from the irresponsible behavior of corporate taxpayers who do not fulfill their obligations in paying their taxes, in practice often taking advantage of weaknesses or loopholes in tax regulations. The purpose of this research is to test the impact of transfer pricing, sales growth, capital intensity, and debt to equity ratio on tax avoidance in the oil, gas and coal mining industry listed on the IDX in 2019 – 2022. The method used in sampling is the purposive sampling method through a sample that has a total of 8 out of 19 oil, gas and coal mining industries in the IDX in 2019 – 2022. The variables used in this research are dependent (y) and independent (x) variables. The data analysis used in this research is multiple linear regression using the SPSS version 18 test tool. Based on the results of the analysis carried out, the researchers were able to draw conclusions that the variables transfer pricing, sales growth, capital intensity, and debt to equity ratio had a significant positive effect on tax avoidance, on the significance value of each independent variable (x), namely 0.001, 0.003, 0.042, and 0.010 where the value was smaller than 0.05.
ANALYSIS OF ACCOUNTING STUDENTS' UNDERSTANDING OF THE DEVELOPMENT OF BASIC ACCOUNTING CONCEPTS AND THEIR APPLICATION Putri Safitri; Afrizal Nilwan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.317

Abstract

This study examines the understanding of students majoring in Accounting related to the development of basic accounting concepts and their implementation in teaching at several universities in Bandar Lampung. S1 Accounting students from Bandar Lampung University, Technocrat University, and Darmajaya University class of 2020 became research subjects. Qualitative methods are used with data collection through questionnaires. The results showed differences in student understanding related to basic accounting concepts, influenced by teaching approaches, curricula, and learning methods at each university. Data analysis uses a descriptive approach with percentage-based score interpretation. The implications of this research can be used to improve teaching effectiveness and student understanding of basic accounting concepts. Further research recommendations include analysis of additional variables and company types to understand holistically the challenges of a dynamic and competitive work environment. These findings support the development of a responsive and relevant curriculum in meeting industry demands.
Pengaruh Volatilitas Penjualan, Ukuran Perusahaan dan Arus Kas Operasional Terhadap Persistensi Laba Putri, Ni Putu Cristina Ananda; Nilwan, Afrizal
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.v8i3.2231

Abstract

Earnings persistence has a crucial role in reflecting the quality that refers to the earnings of a related company. This has a probability in the future while avoiding a number of risks related to liquidation. This study has a specific purpose in conducting tests on sales volatility, which is then related to company size as well as operating cash flow, which has an influence on earnings persistence, specifically referring to companies in the property and real estate sectors during the 2020–2022 period. The sample of this research includes 177 data points originating from 67 companies in the sector that are officially listed on the IDX. This research method involves a descriptive method involving a quantitative-based approach. The technique is to use purposive sampling. Then, data analysis is realized by multiple linear regression analysis methods utilizing software, namely SPSS for version 2018. The findings of this research explain the partial effect that leads to operational cash flow, which has a negative and significant effect on earnings persistence in companies engaged in the realm of property and real est ate. As for the sales volatility variable and company size, they do not have a significant influence on earnings persistence in the company.
Pengaruh Good Corporate Governance Terhadap Optimalisasi Aset Perusahaan Perbankan di BEI Tahun 2017-2022 Andini, Yulia Andini; Nurdiawansyah; Afrizal Nilwan
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.v8i3.2248

Abstract

Analysis of the impact of Good Corporate Governance represented by institutional ownership, management ownership, board of directors, board of commissioners, and audit committee, on the optimization of bank assets through the measurement of Return on Asset (ROA) is the purpose of this research. Banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2022 are the population of this study. Multiple linear analysis with purposive sampling as the sample size determination method is the method applied in this research. Based on the conclusion of this research, asset optimization of banking companies listed on the IDX between 2017 and 2022 is significantly influenced by the structure of the board of directors, the membership of the board of commissioners, and the quality of the audit committee. Meanwhile, from 2017 to 2022, asset optimization of banking companies listed on the IDX is not significantly influenced by either institutional or managerial ownership.
Analisis Faktor-Faktor Penentu dalam Pengambilan Keputusan Investasi Saham oleh Investor Pemula (Studi Kasus Investor Pemula di Bandar Lampung) Ridhwan, Muhammad; Nilwan, Afrizal
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i6.59890

Abstract

Latar belakang penelitian ini adalah meningkatnya minat investasi saham di kalangan anak muda, terutama selama pandemi Covid-19, di mana 57% investor saham di Indonesia berusia di bawah 30 tahun. Namun, investor pemula seringkali kurang memiliki pengalaman dan pengetahuan, sehingga rentan terhadap risiko kerugian finansial. Tujuan penelitian ini adalah menganalisis faktor-faktor penentu dan tingkat risiko dalam pengambilan keputusan investasi saham oleh investor pemula di Bandar Lampung. Metode penelitian menggunakan pendekatan kualitatif dengan wawancara semi-terstruktur terhadap lima investor pemula. Hasil penelitian menunjukkan bahwa literasi keuangan dan kemampuan mengidentifikasi risiko merupakan komponen krusial dalam pengambilan keputusan investasi. Kombinasi kedua faktor ini memungkinkan investor memaksimalkan keuntungan sekaligus mengurangi potensi kerugian. Implikasi penelitian ini menekankan pentingnya edukasi dan literasi keuangan bagi investor pemula untuk meningkatkan pemahaman dan keterampilan investasi, serta mendorong pengembangan strategi investasi yang lebih aman dan berkelanjutan.
Co-Authors Afifah Yohanna Agesta, Dinda Ahmad Khan Aminah Aminah Aminah, Aminah Andini, Yulia Andini Anggraini Saputri Anna Maria Ara, Igga Yolanda Arif Irawan Asya Desva Fitrilia Barusman, Andala R P Budhi Waskito Christina Vinella Danu Prayogo Dedi Irawan Defrizal Defrizal Fransiska, Benna Goenawan GOENAWAN HABIBURRAHMAN, Habiburrahman Haninun Imanuriea Annisa Putri Indah Nur Safitri Irsan Aras Iskandar A.A Jason Tandani Khairudin Khairudin Luke Suciyati Amna Luthfiatun Niswah Marcell Gilbert Immanuel Maria, Anna Muhammad Fadilah Ilham Muhammad Ridhwan Novriansyah, Erwin Nurdiawansyah Putri Safitri Putri, Ni Putu Cristina Ananda Putu Novitasari Rahmadila, Ulfa Repki Saputra Riska Junia Lukita Sari Risna Shafa Amelia RISWAN, Riswan Sandy Gunawan Sartono Sartono Selvy Anggraini Serina Serina Serina Siswahyudianto Suhandi, Sherinka Suprayogi, Bambang Tina Miniawati Barusman Ulfa Rahmadila Ulfa, Mariya Widya Anzelina Yanuarius Yanu Dharmawan Yindi Angelina Yunita Sofyandy