Articles
Faktor-Faktor Yang Mempengaruhi Sticky Cost
Zul Azmi;
Januryanti Januryanti
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari
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DOI: 10.33087/jmas.v6i1.219
This study aims to examine the factors that affect sticky cost. Specifically, this study examines the effect of sales, company size, asset intensity, and intellectual capital on sticky costs in industrial and consumer goods manufacturing companies listed on the Indonesia Stock Exchange. The research data consisted of 32 companies in the 2012-2017 period with 192 observations. Data were analyzed by multiple regression analysis. The results of this study indicate that the variable sales, company size, asset intensity, intellectual capital affect sticky cost. This research underlines that the company does not reduce costs related to intellectual capital despite a decrease in sales, but will try to find solutions through its resources to increase sales productivity. Thus, the company will need more costs because it will cause sticky costs.
Pengaruh Akuntansi Manajemen Strategik dan Kapabilitas Organisasional Terhadap Kinerja Organisasi
Zul Azmi;
Isra Desmi Harti
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v5i1.309
This study aims to examine the effect of strategic management accounting and organizational capabilities on the organizational performance of hospitality services companies in Pekanbaru City. The data used are primary data obtained from distributing questionnaires to 120 hotel managers at 50 hotels in Pekanbaru City. The research method used is multiple linear regression. The results showed that partially strategic management accounting and organizational capabilities have a significant effect on the organizational performance of hospitality services companies in Pekanbaru City.
Model Efisiensi Pasar: Sebuah Studi Pengaruh Musiman Terhadap Volume Perdagangan Saham Di BEI Emiten Lq 45 Tahun 2010-2013
Zul Azmi;
Wenni Hasmita
Journal Development Vol 4 No 1 (2016): Jurnal Development
Publisher : Universitas Muhammadiyah Jambi
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DOI: 10.53978/jd.v4i1.31
The objective of this research is to empirically re-examine the influence of seasonal anomaly or calendar effect in financial markets called the Monday effect, week-four effect and Rogalski effect to stock trading volumein Indonesia Stock Exchange.The sample is selected using purposive sampling Technique, the sample consist of twenty four active stock in LQ 45 index during January 2010 through December 2013. The statistic methods which used to test the hypotesis are Analysis of Variance (ANOVA) and Independent Sample t-test. The results of this study indicate that there is the day of the week effect in IDX. The finding shows that there are different stock trading volume for five trading days. The highest and the lowest volume are observed on Wednesday and Monday. Analysis of week-four effect in IDX does not find the existance of this phenomenon in IDX, this paper shows the Monday effect accurs not only in the fourth week but olso in the first three weeks. Further test shows that Rogalski effect does not exist in IDX, the mean of stock trading volume observed on Monday during April is lower than the rest of the months.
Akuntabilitas Pengelolaan Keuangan Pada Pondok Pesantren Bahrul Ulum Pantai Raja Kampar
Siti Rodiah;
Wira Satria;
Adriyanti Agustina Putri;
Zul Azmi;
Rama Gita Suci;
Evi Marlina;
Intan Putri Azhari
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia
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DOI: 10.54951/comsep.v1i1.32
Pondok pesantren merupakan salah satu organisasi non profit. Akuntansi untuk organisasi non profit telah diatur oleh Pernyataan Standar Akuntansi Keuangan (PSAK) No. 45. PSAK No. 45 menghendaki penerapan akuntansi aktual bagi organisasi non profit. Permasalahan yang selama terjadi adalah kurangnya kesadaran pengelola pondok tentang pentingnya akuntabilitas pengelolaan keuangan pondok pesantren serta pencatatan keuangan pondok pesantren yang hanya menggunakan proses manual dan tidak didukung dengan teknologi system informasi. Pengabdian ini dilakukan untuk meningkatkan akuntabilitas pengelolaan keuangan pondok pesantren. Kegiatan ini dilakukan di pondok pesantren Bahrul Ulum Pantai Raja Kabupaten Kampar. Pendekatan yang dilakukan adalah workshop dan pelatihan, yaitu dengan memberikan penjelasan materi secara tutorial dan diskusi serta memberikan contoh pembuatan laporan keuangan pondok pesantren yang baik dan benar sesuai dengan standar akuntansi.
Edukasi Akuntansi Dan Peningkatan Efektifitas Pelaporan Keuangan Bumdes Berbasis Excel For Accounting (EFA)
Rama Gita Suci;
Zul Azmi;
Evi Marlina;
Adriyanti Agustina Putri;
Siti Rodiah;
Intan Putri Azhari
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia
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DOI: 10.54951/comsep.v2i1.58
The business run by the Citra Permai Village-Owned Enterprise (BUMDes) is the sale of fertilizers for the village community, where this business is quite smooth and makes it very easy for the local community. BUMDes Citra Permai is still doing manual bookkeeping. Bookkeeping which is carried out for each transaction only uses cash in and cash out and also calculates the remaining inventory of goods also manually. From the results of these service activities there are limitations in the capacity of human resources, namely the understanding of making financial reports and inadequate support for computerized technology. With the problems found, the method used is training and mentoring using EFA-based Excel to motivate and inspire to operationalize EFA-based bookkeeping. This service is important in the hope that there will be an increase in knowledge about BUMDes management to the Village Government and BUMDes managers, increase the competence and understanding of BUMDes managers in regulating the purchase of goods and sales, calculating physical inventory, compiling BUMDes financial reports independently, and implementing financial administration
APAKAH PROFITABILITAS TERDONGKRAK KARENA PROGRAM GREEN ACCOUNTING DAN KINERJA LINGKUNGANNYA? BUKTI DARI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Wulan Sari;
Zul Azmi;
Linda Hetri Suriyanti
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA
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DOI: 10.51544/jma.v7i1.2821
This study aims to examine the effect of green accounting implementation and environmental performance on the profitability of manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The sample was taken using a purposive sampling method so that there were 12 companies that met the criteria which can be downloaded from the www.idx.co.id website. Multiple regression analysis technique was used to test the hypothesis. The results show that the application of green accounting programs and environmental performance have a significant influence on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The application of green accounting is a driving force for increasing the company's positive image. Environmental performance can also be an indicator that supports the company's success. Good company performance followed by good environmental performance will increase the ability to compete.
Peran BPD Sebagai Mitra Pemdes dalam Meningkatkan Akuntabilitas Pengelolaan Dana Desa
Siti Rodiah;
Intan Putri Azhari;
R Septian Armel;
Evi Marlina;
Adriyanti Agustina Putri;
Zul Azmi;
Rama Gita Suci;
Bustamin Bustamin;
Rizda Akira Henur;
Nadila Rahayu
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 1 No 2 (2021)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)
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DOI: 10.36406/progresif.v1i2.446
Accountability is very important in managing village funds. The Village Consultative Body is a village institution that has an important role as a partner of the village government in realizing and increasing the accountability of village fund management. This role starts from planning the allocation of village funds, implementing the program, to reporting as a form of accountability carried out by the village government. The problem that has occurred so far is the low mastery/understanding of BPD members on the importance of the BPD's role in realizing and increasing village fund management accountability. This service is carried out to improve the human resources of the BPD in Pulau Permai Village in understanding and applying the role of the BPD in creating accountability in the village. This activity was carried out at the Pulau Permai Village Meeting Building, Kec. Tambang District. Kampar. The approach taken is training and technical guidance, namely by providing an explanation of the material in tutorials and discussions.
STUDENT SATISFACTION IN USING THE APPLICATION OF NON-CASH TRANSACTIONS
Intan Indah Eka Fitri;
Isnaniah Muslim;
Nadila Rahayu Putri;
Zul Azmi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.1 Edisi Juni 2022
Publisher : Universitas Muhammadiyah Bengkulu
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DOI: 10.36085/jakta.v3i1.3519
This study aims to determine the level of student satisfaction in the use of non-cash payment applications. This study aims to determine the level of student satisfaction in the use of non-cash payment applications. This type of research used a qualitative approach, by conducting interviews and observations as data collection techniques. In addition, the author also uses a literature study by reading some of the literature that supports the problems studied through previous journals to strengthen the data in the study. The results of research on students of the Faculty of Economics and Business, Universitas Muhammadiyah Riau stated that they rarely use non-cash payment applications. It is known that some students often use cash or cash payments. One of the reasons is because students get pocket money from their parents in cash so students use it for their payment activities
LITERASI KEUANGAN MAHASISWA: PENGARUH FAKTOR GAYA HIDUP, PEMBELAJARAN DAN PENDIDIKAN KEUANGAN
Ressy Agmallia;
Annisa Rahima Ramadhani;
Wahyu Abdi;
Zul Azmi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.1 Edisi Juni 2022
Publisher : Universitas Muhammadiyah Bengkulu
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DOI: 10.36085/jakta.v3i1.3535
Penelitian ini bertujuan untuk menganalisis apakah variabel gaya hidup, pembelajaran keuangan di universitas dan pendidikan keuangan di keluarga mempengaruhi pemahaman financial literacy mahasiswa guna memperoleh pengelolaan keuangan yang baik untuk masa depan. Sebanyak 100 responden yang berasaldarimahasiswa program studi Akuntansi dijadikan sampel. Responden mengisi kuisioner yang disebarkan secaraacak. Data kemudian di analisis menggunakan analisis regresi. Hasil penelitian ini menunjukkan bahwa variabel gaya hidup dan pembelajaran keuangan di universitas memiliki pengaruh positif terhadap financial literacy mahasiswa, sedangkan variabel pendidikan keuangan di keluarga tidak berpengaruh positif terhadap financial literacy mahasiswa program studi akuntansi fakultas ekonomi dan bisnis universitas muhammadiyah riau.
KEMANFAATAN FINANCIAL TECHNOLOGY PADA PENGELOLAAN KEUANGAN RUMAH TANGGA
Daffa Muzain Hanami Delsi;
Mutia Afrianti;
Niken Azzahra Zl;
Zul Azmi Zul Azmi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.1 Edisi Juni 2022
Publisher : Universitas Muhammadiyah Bengkulu
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DOI: 10.36085/jakta.v3i1.3568
Pengelolaan keuangan tidak hanya dilakukan pada perusahaan besar tetapi juga dilakukan pada rumah tangga seperti layanan keuangan dalam bentuk digital. Oleh sebab itu mempengaruhi masyarakat dalam menggunakan financial technology. Pada penelitian ini memiliki tujuan untuk mengerti perubahan perilaku pada pengurusan keuangan rumah tangga. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Data penelitian yang digunakan adalah data primer dalam bentuk kuesioner. Sampel di ambil dari rumah tangga yang ada di Kota Pekanbaru. Hasil penelitian menyimpulkan bahwa ibu rumah tangga yang tetap mencatat laporan keuangan rumah tangga, kemudian untuk penyimpan lebih memilih menggunakan bank dikarenakan begitu mudah dalam bertransaksi dengan menggunakan m-banking