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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Alignment: Journal of Administration and Educational Management E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Journal of Economics, Business, and Government Challenges Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JAKED Journal of Indonesian Management Jurnal Indonesia Raya Sriwijaya Accounting Community Services
Fachruzzaman -
Universitas Bengkulu
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Impact Of Disclosure Of Leverage, Capital Intensity, Liquidity And Company Size On Tax Avoidance Vela Tri Juliani; Fachruzzaman Fachruzzaman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5124

Abstract

This study aims to provide empirical evidence on the influence of disclosing leverage, capital intensity, liquidity, and company size on tax avoidance. The dependent variable is tax avoidance, measured using the effective tax rate (ETR) as a proxy, while the independent variables are leverage, capital intensity, liquidity, and company size. The study used a sample of 63 mining companies listed on the Indonesia Stock Exchange from 2018 to 2022. The results of the research indicate that leverage, capital intensity, liquidity, and company size do not have an impact on tax avoidance.
Analysis of Internal Control and Fraud Prevention Efforts in Public Sector Accounting Adelya Putri Kesuma; Fachruzzaman Fachruzzaman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5212

Abstract

This study aims to analyze the effect of internal control on accounting fraud that occurs in the public sector. This research was conducted using a literature review by reviewing 10 previous articles both national and international articles. The keywords used in the iterator search include 'internal control', 'fraud', 'public sector accounting fraud'. The results of the review of 10 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations.
Analysis Of Potential Bankruptcy In Blue Bird Tbk And Transindo Utama Tbk Using Springate And Grover Models Indah Sariwati; Fachruzzaman Fachruzzaman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5247

Abstract

Financial statement analysis is very important for companies. By analysing financial statements, the potential for bankruptcy can be known from the start. Financial statements serve as a source of information for creditors, investors, employees, and other parties in need.In industry 4.0, everything is online, even transport. The object of this research is PT Blue Bird Tbk. and PT Transindo Utama Tbk. The purpose of this study is to determine the company's financial performance in the last five years and potential bankruptcy. The analysis method in this study is the Springate model and the Grover model.The conclusion of this study is that using the Springate model, PT Blue Bird Tbk. in 2018 shows a healthy financial condition, while in 2019-2022 it shows potential bankruptcy. PT Transindo Utama Tbk. in 2018, 2019, 2020, 2022 shows potential bankruptcy, while in 2021 the financial condition is healthy. Then using the Grover model, PT Blue Bird Tbk. shows no potential bankruptcy. PT Transindo Utama Tbk. shows potential bankruptcy in 2018-2020, while in 2021 and 2022 the financial condition is healthy.
Pelatihan dan Pendampingan Pemanfaatan Marketplace Sebagai Upaya Meningkatkan Pendapatan dan Daya Saing Usaha Mikro Kecil dan Menengah (Umkm) di Kota Bengkulu Novita Sari; Fachruzzaman Fachruzzaman; Reza Imam
Sriwijaya Accounting Community Services Vol. 2 No. 2 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i2.25

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan usaha yang produktif dimiliki perorangan maupun badan usaha yang telah memenuhi kriteria sebagai usaha mikro. UMKM sempat mengalami penurunan penjualan di tahun 2020 pada kondisi pandemi Covid 19, kondisi pandemi membuat UMKM banyak yang tidak mampu bertahan karena tidak mampu untuk memaksimalkan penjualannya. Kondisi ini berdampak pada penurunan penjualan UMKM serta laba UMKM itu sendiri. Menghadapi semakin ketatnya persaingan, UMKM tentunya harus berusaha untuk selalu mempertahankan dan meningkatkan kemampuan bersaing sehingga bisa tetap eksis di dalam pasar. UMKM dituntut untuk terus melakukan inovasi dan melakukan manajemen yang baik akan usahanya, sehingga diharapkan dapat meningkatkan persaingan.Menyikapi masalah tersebut, saat ini UMKM telah memanfaatkan strategi digital untuk menjalankan, mengembangkan serta mempertahankan usaha. Strategi digital yang digunakan pelaku UMKM diantaranya pemasaran melalui media digital. Berdasarkan kondisi tersebut, maka tim pengabdian kepada masyarakat magister Akuntansi Universitas Bengkulu, berencana menyelenggarakan kegiatan sosialisasi pemanfaatan marketplace sebagai media pemasaran produk-produk UMKM dan menjadikan hal tersebut sebagai upaya dalam meningkatkan pendapatan dan daya saing usaha kecil dan menengah (umkm)
Application of Reverse Osmosis Membrane Technology in Trans Malakoni Village, Enggano Island Ashar Muda Lubis; Fachruzzaman Fachruzzaman; Rini Indriani; Sipriyadi Sipriyadi; Darmawan Ikhlas Fadli
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 7 No 3 (2025): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v7i3.1189

Abstract

Trans Malakoni Village, located on Enggano Island, Bengkulu Province, faces significant challenges in providing access to clean, potable water. Limited access to adequate freshwater sources and water quality that frequently fails to meet health standards are major obstacles to the community's sustainable livelihood. This research aims to explore the potential and implementation of household-scale reverse osmosis (RO) technology as an innovative solution for producing clean, potable water in Trans Malakoni Village. The research methodology involves raw water quality analysis, the design of a household-scale RO system suitable for local conditions, and an evaluation of system performance and community acceptance. Initial results indicate that existing water sources in Trans Malakoni Village, although limited, can be effectively treated using RO technology to achieve established drinking water quality standards. The proposed household-scale RO system design emphasizes energy efficiency, operational ease, and affordable maintenance costs, thereby enabling sustainable adoption by households. The implementation of RO technology is expected not only to enhance access to clean water but also to contribute to improved public health, self-reliance in water resource management, and sustainable living in Malakoni Village. This study recommends further research on system optimization and community education programs to maximize the positive impact of RO technology in other remote island regions.
Co-Authors Abdullah Abdullah Adelya Putri Kesuma Adista Anbarani Putri Zaman Anton Robiansyah Arief Tangkas Wicaksono Ashar Muda Lubis Aulia Permatasari Darman Usman Darmawan Ikhlas Fadli Eddy Suranta Indah Sariwati Isma Coryanata loly nurfianto Nikmah Nikmah Novita Sari Oriza Zea Sabrina Pratana Puspa Mediastuty Pratana Puspa Midiastuty Pratana Puspa Midiastuty Rara Mianti Reza Imam Rini Indriani Sipriyadi Trie Lestari Vela Tri Juliani Vika Fitranita Wijayanti, Indah Oktari Yumiati