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All Journal Jurnal Ekonomi JAM Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Sawala : Jurnal Administrasi Negara JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JMM (Jurnal Masyarakat Mandiri) Jurnal Equity Jurnal Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement International Journal of Multidisciplinary Research and Literature (IJOMRAL) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Equity Jurnal Inspektorat
Rudi Zulfikar
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa, Serang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING DISCLOSURE Rudi Zulfikar
Akuisisi: Jurnal Akuntansi Vol 14, No 2 (2018)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v14i2.278

Abstract

AbstractThis Study aimed to analyze the influence of the proportion of Independent Commisioner and the characteristic Audit Committee to internet financial reporting disclosure. Proportion of Independent Commissioner measured by the ratio of owned Independent Commissioner to Board of Commisioner. Characteristic of the Audit Committee is proxed by the size, AUdit Committe's meeting frequency. The Audit Committee expertise in accounting / financial and the independent parties of the Audit Committee's proportion. Internet financial reporting disclosure is measured by the disclusre items required under the Bank Indonesia Regulation No. 7/50/PBI/2005. The sample in this research were 90 companies and samples used in this study were companies listed in Bank Indonesia during the years 2011- 2014. Statistical method used multiple regression analysis. Based on the test result show that the Proportion of Independent Commissioner had no efect to Internet financial reporting disclosure. And then, Characteristic of the Audit Committee comprimised of several prixies which are size of the Audit Committe, Audit committee meeting frequency, AUdit Commimittee expertise in financial / accounting and independent parties of the Audit Committee had a positive and significant effect to the internet financial reporting disclosure. Size as control variabel had a positive and significant effect to the internet financial reporting disclosure. 
Comparative Study of Environmental Disclosure in Indonesia and Malaysia: Testing Company Characteristics Rudi Zulfikar
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10821

Abstract

There are two purposes of this study. The first is to compare the environmental disclosure practices in the annual report of Indonesian and Malaysian manufacturing companies. The second is to test the impact of firm characteristics on environmental disclosure, both in Indonesia and Malaysia. Firm characteristics are represented by firm size, profitability, liquidity, firm age, and audit firm size.Under the Slovin’s Formula and purposive sampling method, 82 Indonesian and 167 Malaysian manufacturing companies are selected. Dichotomy approaches are used to measure the dependent variable of environmental disclosure. There are 9 main aspects which include 30 items of environmental according to Sustainable Reporting Guidelines version 3.1. Different proxies consist of the natural logarithm of total assets, return on equity ratio, current ratio, the natural logarithm of firm age, and audit firm size (BIG 4 and Non-Big 4) is used as a measurement of the independent variable of firm characteristics. Comparison and relation in this study tested by analysis of descriptive statistics, t-test, and multiple regression.A score of environmental disclosure both in Indonesia and Malaysia is only 18,33%. The result indicates that the environmental awareness of businessmen in manufacturing companies still low. The result of the t-test shows that there is a difference in environmental disclosure between Indonesia and Malaysia. The multiple regression analysis shows that firm size, audit firm size, and firm age are significant predictors of environmental disclosure both in Indonesia and Malaysia. Profitability and liquidity show no influence on environmental disclosure in both countries.
STRATEGI PENGELOLAAN KEUANGAN, TATA KELOLA, DAN AKUNTABILITAS UMKM DI MASA PANDEMI COVID-19 Muhammad Taqi; Rudi Zulfikar; Windu Mulyasari; Tubagus Ismail; Dirvi Surya Abbas; Nela Dharmayanti; Rosedian Andriani
JMM (Jurnal Masyarakat Mandiri) Vol 6, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.937 KB) | DOI: 10.31764/jmm.v6i2.7167

Abstract

Abstrak: Pentingnya pemahaman mengenai pengelolaan keuangan tata kelola dan akuntanbilitas sebagai pendukung dalam kegiatan usahanya agar dapat terus bertahan dimasa covid-19. Selain itu, pemahaman akan tata kelola dan akuntanbilitas terkait dari kegiatan dengan melibatkan 509 peserta yang mengikuti kegiatan ini, antara lain UKM, souvenir, catering, seafood, fashion, snack, dan jajanan tradisional lainnya, serta anggota masyarakat. Tujuan dari dilakukannya kegiatan terdiri dari tiga hal. Pertama, untuk meningkatkan pemahaman tata kelola pelaku umkm. Kedua, untuk meningkatkan pemahaman pengelolaan keuangan pelaku umkm. Ketiga, untuk meningkatkan pemahaman akuntabilitas bagi pelaku umkm. tahap dalam metode pelaksaan kegiatan ini. Terdiri dari empat tahap. Tahap pertama, adalah Tahap Persiapan. Tahap kedua, adalah tahap pelaksanaan. Tahap ketiga, adalah evaluasi program dan tahap keempat, adalah pelaporan. Agar pelaksanaan tersebut dapat berjalan dengan baik, maka dilakukan dua pendekatan, yakni, sosialisasi dan diskusi. Di masa pandemi COVID-19, konten yang ditawarkan dalam sosialisasi tersebut adalah pengenalan konsep pengelolaan keuangan, tata kelola, dan tanggung jawab UMKM. Berdasarkan hasil kegiatan yang telah dilakukan, Dengan terselenggaranya program ini, tatanan nilai-nilai masyarakat di bidang pendidikan, khususnya di bidang ekonomi, semakin membaik. Hal tersebut dapat diketahui berdasarkan penilaian yang telah dilakukan dilapangan. Pertama, meningkatnya pemahaman tata kelola pelaku umkm sebesar 85%. Kedua, meningkatnya pemahaman pengelolaan keuangan pelaku umkm sebesar 85%. Ketiga, meningkatnya pemahaman akuntabilitas bagi pelaku umkm sebesar 85%.Abstract: Understanding financial management, governance, and responsibility as a supporter in its economic operations is critical to its survival in the Covid-19 era. In addition, 509 participants in this activity, including SMEs, souvenirs, catering, seafood, fashion, snacks, and other traditional foods, as well as community people, gained an awareness of governance and responsibility. The activity's goal consists of three components. First, to have a better grasp of how MSME actors are governed. Second, to increase knowledge of MSME players' financial management. Third, to improve MSME actors' knowledge of accountability. stage in the process of carrying out this action There are four phases. The Preparation Stage is the initial stage. The implementation stage is the second stage. The third stage is program assessment, followed by reporting. To ensure that the adoption went smoothly, two tactics were used: socializing and dialogue. During the COVID-19 epidemic, the socialization curriculum included an introduction to the ideas of financial management, governance, and MSMEs' responsibilities. Based on the outcomes of previous activities, the execution of this program is improving the order of community values in the field of education, particularly in the economic field. This can be determined depending on the evaluation performed in the field. First, 85 percent of MSME actors now have a better knowledge of how to regulate themselves. Second, 85 percent of MSME players now have a better knowledge of financial management. Third, an 85 percent increase in knowledge of accountability for MSME actors.
Karakteristik Anggota Dewan Perwakilan Rakyat Daerah sebagai Variabel Anteseden Tingkat Korupsi dan Implikasinya terhadap Kualitas Audit (Studi Kasus di Pemerintah Provinsi Banten) Rudi Zulfikar; Kurniasih Dwi Astuti
Sawala : Jurnal Administrasi Negara Vol. 8 No. 1 (2020): Juni 2020
Publisher : Program Studi Administrasi Negara Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.921 KB) | DOI: 10.30656/sawala.v8i1.1890

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Personal Background, Political Background, pengetahuan dan Pemahaman anggota Dewan Perwakilan Rakyat Daerah Propinsi Banten terhadap tingkat Korupsi serta implikasinya terhadap Kualitas Audit. Populasi penelitian ini adalah seluruh anggota DPRD Provinsi Banten sejumlah 85 orang. Metode analisis data penelitian ini yaitu analisis regresi berganda. Hasil pengujian menunjukkan Personal background, pengetahuan dan Pemahaman anggota Dewan Perwakilan Rakyat Daerah Provinsi Banten berpengaruh menurunkan terhadap tingkat Korupsi. Hasil lainnya, Tingkat Korupsi berpengaruh negatif terhadap Kualitas Audit. Sedangkan Political Backgroundtidak berpengaruh.   The purpose of this study was to determine the effect of Personal Background, Political Background, knowledge and understanding of members of the Banten Province Regional Representative Council on the level of Corruption and its implications for Audit Quality. The population of this study was all members of the Banten Province DPRD numbering 85 people. The data analysis method of this research is multiple regression analysis. The test results show that the Personal background, knowledge and understanding of the members of the Regional Representatives Council of Banten Province has the effect of reducing the level of Corruption. Other results, the level of corruption has a negative effect on audit quality. While the Political Background has no effect.
UNIVERSITY GOVERNANCE DAN KINERJA PERGURUAN TINGGI: KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Rudi Zulfikar; Yayat Ruhiat
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 6 No 1 (2018): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.883 KB) | DOI: 10.30871/jaemb.v6i1.815

Abstract

This study aims to analyze and provide empirical evidence of the influence of University Governance on university performance with Organization Commitment as moderating variable on private university in Serang City. This study is using purposive sampling technique with the results are 17 private university that have been registered by BAN-PT and headquarted in Serang City. Data obtained through questionnaire distributed. The analytical method used in this study are moderated regression analysis (MRA) with multiple linear analysis.Data were processed by using SPSS Statistic 22.0. Based on the test results indicate that the university governance negative affect on university performance. Commitment organization amplify university governance relationships to the university performance.
EFFECT OF FINANCIAL PERFORMANCE, DIVIDEND POLICY AND CAPITAL STRUCTURE ON THE VALUE OF THE COMPANY: PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Norma Islami; Rudi Zulfikar; Iis Ismawati
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 1 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i1.45

Abstract

Objectives To empirically test the effect of financial performance, dividend policy, capital structure on firm value in banking sub-sector companies on the Indonesia Stock Exchange (IDX). This type of research includes quantitative research. The method used is secondary data, then processed and finally analyzed using the Multiple Linear Regression Analysis equation. The data is then tested descriptively, after testing the data then tested using the classical multiple regression assumption test. The classical assumption test used consisted of normality test, multicollinearity test and heteroscedasticity test, autocorrelation. Then the data were analyzed using the coefficient of determination test, partial test (t) and simultaneous test (f). The results of this study are the Effect of Financial Performance (X1), Dividend Policy (X2), Capital Structure (X3) on Firm Value (Y) in banking sub-sector companies on the Indonesia Stock Exchange (IDX). Financial Performance (X1) has a positive and significant effect on Firm Value (Y). Dividend Policy (X2) has a positive and significant effect on Firm Value (Y). Capital Structure (X3) has a positive and significant effect on Firm Value (Y).
Tax Planning, Company Size, Profit Management, and Profitability as Moderating Variables Tifani Ulfa; Rudi Zulfikar; Agus Sholikhan Yulianto
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.88

Abstract

The purpose of this study was to determine the effect of tax planning, and firm size on earnings management moderated by profitability. The theory that is used as the basis for this research is agency theory. This study uses manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The data used is secondary data. The results of this study indicate that tax planning and firm size have a significant effect on earnings management. Firm size affects earnings management moderated by profitability. While tax planning has no effect on profit management moderated by profitability
PRAKTIK CORPORATE GOVERNANCE DAN RISK DISCLOSURE STUDI EMPIRIS DI INDUSTRI PERBANKAN INDONESIA Rudi Zulfikar, Djoko Suhardjanto
Jurnal Akuntansi Vol. 17 No. 3 (2013): September 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i3.713

Abstract

The purpose of this research is to examine the role of Corporate Governance practice to risk disclosure in Industry of perbankan Indonesia.  Corporate Governance practice (CG) was measured by: proportion of board of directors independent member, proportion of board of directors members eduaction background, the number of meeting of board of directors, the proportion of board of directors member, proportion of risk monitoring committe independent member, the number of meeting of risk monitoring committe. The sample of this study was 62 banks listed  in the Indonesian Stock Exchange within the year of 2010 and 2011. The data are drawn from the annual report in the website of the companies. This research find that proportion of board of directors independent member, the and the number of meeting of risk monitoring committee are significant to risk  disclosure. . This result indicates that the level of  risk disclosure is depend to board of directors independent member and the number of meeting of risk monitoring committee.
Taking Risk: Interactions and Implications Rudi Zulfikar
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.18036

Abstract

This study aims to provide empirical evidence about the influence of Independent Commissioners, Audit Committee and Risk Monitoring Committees on Risk Taking moderated by Charter Value in the Indonesian banking industry. Risk Taking is a policy-making by management that contains risks in its decisions.This research was conducted by analyzing the influence of the Independent Commissioners, the Audit Committee and the Risk Monitoring Committee. In this case, the institutions are the organs of the Board of Commissioners and their instruments of Risk Taking. The population of this study is the entire banking industry listed on the Indonesia Stock Exchange from 2018 to 2021. The sampling technique using purposive sampling resulted in 127 observations. The data analysis method used to test the hypothesis in this study is Moderate Regression Analysis (MRA).The study results indicate that the Independent Commissioner, Audit Committee and Risk Monitoring Committee are factors that monitor management to reduce risk in managing companies in the banking industry. This shows that the monitoring carried out by the Independent Commissioner, the Audit Committee, and the Risk Oversight Committee is an effective mechanism for reducing risk. Other results, the interaction of Charter Value with Independent Commissioners and the Risk Monitoring Committee, cannot be proven, while the interaction between Charter Value and the audit Committee functions as a moderator. Furthermore, the results of this study also prove that reducing risk-taking will improve financial performance.
The Effect of Company Ownership Structure on Profit Information with Earnings Opacity as An Intervening Variable Kurniasih Dwi Astuti; Hesti Fatmawati; Windu Mulyasari; Rudi Zulfikar
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i5.214

Abstract

This study aims to determine the effect of Company Ownership Structure on Profit Informative with Earnings Opacity as an intervening variable. The company's ownership structure is measured by looking at the percentage of ownership of the controlling shareholders with ownership above 50%. Earnings informativeness is measured by earnings response coefficient (ERC). Meanwhile, earnings opacity is proxied by earnings smoothing as measured using the Eckel index. The research population includes manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection method used was purposive sampling and 27 companies were selected with a total sample of 135 research data. The analysis technique used is multiple linear regression with SPSS version 25 software and path analysis with the help of an online sobel calculator. The results of this study indicate that the disclosure of Company Ownership Structure has a direct and significant negative effect on Profit Informativeness. Earnings opacity does not act as a mediator between the influence of Company Ownership Structure on Profit Informativeness.
Co-Authors Abbas, Dirvi Surya Agus Sholikhan Yulianto Agus Sholikhan Yulianto Andriani, Rosedian Anggie Lestari Annisa, Amartya Nadhia Desmawan, Deris Dwi Astuti, Kurniasi Elnanda Putri, Elen Ewing Yuvisa Ibrani Hesti Fatmawati IBRANI, EWING YUVISA Ismawati, Iis Ismawati, Iis Jaya, Ajun Daruri Jaya, Ajun Daruri Kristin Romauli Maryani, Yeyen Muhammad Taqi Mulyasari, Windu Nana Nofianti, Nana Nani Rohaeni, Nani Nela Dharmayanti Norma Islami Nurhayati Soleha, Nurhayati Oktavianus, Afirman Oktavianus, Afriman Rama Indera Kusuma Ratu Ayu Naisah Ratu Ayu Naisah, Ratu Ayu Rita Rosiana Roza Mulyadi, Roza Surahman, Lira Amalia Syaifudin, Rizal Tifani Ulfa Tri Wahyudi Tubagus Ismail Yayat Ruhiat Yulianto, Agus Sholikhan