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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) IKRA-ITH EKONOMIKA JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Ekonomi dan Bisnis LEBAH Dharma Ekonomi Jurnal Manajerial dan Bisnis Tanjungpinang
Muhammad Iqbal
Politeknik Negeri Medan
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Analisis Faktor-Faktor yang Mempengaruhi Kinerja Manajerial (Studi Pada Kecamatan Pemekaran di Provinsi Jambi) Muhammad Iqbal; Afrizal; yudi
Jurnal Akuntansi & Keuangan Unja Vol. 4 No. 2 (2019): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.11 KB) | DOI: 10.22437/jaku.v4i2.7795

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis faktor – faktor yang mempengaruhi kinerja manajerial pada Kecamatan Pemekaran di Provinsi Jambi. Sampel yang digunakan sebanyak 73 responden yang merupakan para camat, sekretaris camat, kepala seksi atau kasubag. Teknik pengambilan sampel yaitu sampel jenuh. Jenis data yang digunakan adalah data primer melalui penyebaran kuisioner. Metode analisis data yang digunakan adalah uji instrumen, uji asumsi klasik, uji analisis jalur, uji nilai selisih mutlak dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara simultan partisipasi penyusunan anggaran, kejelasan sasaran anggaran, komitmen organisasi dan gaya kepemimpinan berpengaruh terhadap kinerja manajerial. Secara parsial, komitmen organisasi tidak berpengaruh terhadap kinerja manajerial. Sedangkan partisipasi penyusunan anggaran, kejelasan sasaran anggaran dan gaya kepemimpinan masing-masing berpengaruh terhadap kinerja manajerial. Budaya organisasi hanya memoderasi pengaruh kejelasan sasaran anggaran dan gaya kepemimpinan terhadap kinerja manajerial. Kata Kunci: Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Komitmen Organisasi, Gaya Kepemimpinan, Budaya Organisasi, Kinerja Manajerial.
Pengaruh Kompetensi SDM, Financial Literacy, Dan Pemanfaatan Teknologi Terhadap Kinerja UMKM Di Kota Jambi Tahun 2024 Robby Erviando Z; Zulkipli; Riman Abimanyu; Muhammad Iqbal
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2363

Abstract

This research seeks to explore the determinants that impact the performance of Micro, Small, and Medium Enterprises (MSMEs). A quantitative method with a descriptive design was employed in this study. Data were collected through questionnaires distributed to 66 MSME participants. The analytical method applied was multiple linear regression using SPSS software. The findings reveal that human resource competence and financial literacy significantly and positively influence MSME performance in Jambi City. In contrast, technological adoption does not exhibit a significant or positive effect on their performance.
THE EFFECT OF ROA, ROE, AND EPS ON STOCK PRICES OF FOOD AND BEVERAGE MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Oktavianti, Oktavianti; Iqbal, Muhammad; Yopi, Yopi; Nabella, Septa Diana
Manajerial dan Bisnis Tanjungpinang Vol 8 No 1 (2025): Jurnal Manajerial dan Bisnis Tanjung Pinang vol 8 no 1 2025
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v8i1.2497

Abstract

Penelitian ini dilakukan untuk mengetahui: (1) Untuk menganalisis pengaruh Return on Assets (ROA) terhadap Harga Saham pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (2) Untuk menganalisis pengaruh Return on Equity (ROE) terhadap Harga Saham pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (3) Earning Per Share (EPS) berpengaruh terhadap Harga Saham pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (4) Untuk menganalisis Return on Assets, Return On Equity, dan Earning Per Share secara simultan berpengaruh terhadap Harga Saham pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Penelitian ini merupakan jenis penelitian kuantitatif yang melibatkan data perhitungan penelitian yang terdiri dari angka-angka. Variabel penelitian ini adalah variabel dependen dan independen. Sampel dalam penelitian ini perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Pemilihan sampel menggunakan purposive sampling, dengan jumlah 13 (tiga belas) perusahaan selama periode 2016-2018. Teknik analisis data menggunakan Uji Asumsi Klasik, analisis linier berganda, dan uji hipotesis. Analisis ini dilakukan dengan menggunakan SPSS versi 20. Hasil penelitian ini menunjukkan bahwa secara simultan Return On Assets, Return On Equity dan Earning Per Share berpengaruh positif dan signifikan terhadap Harga Saham.
PENGARUH PENDAPATAN ASLI DAERAH, PENDAPATAN TRANSFER, DAN LAIN-LAIN PENDAPATAN YANG SAH TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI SUMATERA UTARA Iqbal, Muhammad
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 2 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i2.1200

Abstract

This study intends to examine the impact of local income (PAD), transfer income and other lawful revenue on district/city capital expenditure in North Sumatra Province From 2021 to 2023 both partially and simultaneously. The research used a quantitative technique, with data collected from secondary sources, specifically the website of the Directorate General of Fiscal Balance.This research used a ninety nine samples, which was determined through purposive sampling. Multiplied linear regression analysis was applied to examine the data using SPSS. According to the analysis, just PAD and transfer income have an impact on capital expenditure, but other lawful revenue do not. Simultaneously, PAD, transfer income and other lawful revenue have a influence on capital expenditures.
Penyuluhan Literasi Keuangan Digital di MIS Al-Hidayah CK Medan Purba, Bister; Iqbal, Muhammad; Tanjung, Rovidatul Hikmah; Damayanti, Fera; Bu’ulolo, Efori
Lebah Vol. 19 No. 1 (2025): September: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i1.347

Abstract

Siswa sekolah dasar saat ini tumbuh di era kemajuan teknologi yang sangat cepat, sehingga mereka semakin terbiasa menggunakan internet, perangkat digital, dan berbagai aplikasi berbasis teknologi. Kondisi ini menunjukkan pentingnya memberikan edukasi sejak dini mengenai literasi keuangan digital secara bijak serta pemahaman akan risiko yang mungkin timbul dari penggunaan layanan keuangan berbasis digital. Kegiatan ini dilakukan di MIS Al-Hidayah CK Medan dengan menggunakan metode audio-visual, diskusi interaktif, dan tanya jawab sederhana dan diikuti murid kelas 5 dengan melibatkan beberapa guru MIS Al- Hidayah CK Medan. Berdasarkan hasil analisis melalui kuisioner dapat disimpulkan bahwa proses pelaksanaan kegiatan penyuluhan literasi keuangan digital ini menunjukkan hasil yang cukup signifikan dalam peningkatan pemahaman siswa MIS Al-Hidayah CK Medan terkait literasi keuangan digital. Peningkatan sebesar 42,71% dari hasil pre-test ke post-test mencerminkan bahwa penerapan metode penyuluhan yang interaktif dan  partisipatif seperti pendekatan dalam kehidupan sehari-hari, permainan interaktif, video animasi edukatif, serta diskusi mampu menciptakan suasana kegiatan yang kondusif dan mendorong keterlibatan aktif siswa. Hal ini menunjukkan bahwa pendekatan tersebut sesuai dengan karakteristik perkembangan usia anak-anak dan sangat efektif dalam membangun pondasi literasi keuangan digital sejak dini.
Interest Rates as an Intervening Variable Mediating the Effect of Banking Liquidity and Inflation on Economic Growth ERVINA ROSARINA HASIBUAN; KHALILA HUSNASARI; MUHAMMAD IQBAL
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to explain how independent variables such as bank liquidity and inflation as measured by, affect economic growth with interest rates as an intervening variable. Bank liquidity is projected using the cash ratio, inflation is determined based on information from Statistics Indonesia (BPS), interest rates are projected using the BI rate, and economic growth is projected using gross domestic product (GDP). The regression technique that used in this study is panel data regression, which is a combination of cross-sectional data and time series data. To test the hypothesis in this study, panel data regression was used with the selected regression model, namely the Random Effect Model (REM). Data processing and hypothesis testing were performed using Eviews13 software. The sample involved 12 companies with the largest assets in the banking sector. This study concluded that liquidity doesn’t affect interest rates, while inflation affects interest rates. Liquidity doesn’t affect economic growth, while inflation and interest rates affect economic growth. Liquidity and inflation simultaneously affect interest rates and can explain 27% of interest rates. Then, liquidity, inflation, and interest rates simultaneously affect economic growth and can explain 99% of economic growth. Then, liquidity and inflation affect economic growth through interest rates. Keywords: Inflation, Liquidity, Interest Rates, Economic Growth
Analisis Faktor-Faktor yang Mempengaruhi Kepercayaan Muzakki terhadap Lembaga Amil Zakat Berdasarkan Prinsip Islamic Good Corporate Governance Khalila Husnasari; Ervina Rosarina Hasibuan; Muhammad Iqbal
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.366

Abstract

The purpose of this study is to use the Theory of Islamic Good Corporate Governance (IGCG) methodology to determine the elements that affect muzakki's faith in paying zakat through zakat institutions. Based on earlier research and literature, this study examines the relationship between the degree of muzakki trust and Islamic values such amanah (accountability), tabligh (transparency), fatanah (competence), and religiosity. Furthermore, additional elements like reputation, contentment, and service quality are examined as significant factors in establishing trust. The findings demonstrate that the majority of earlier research discovered a strong positive correlation between these factors and muzakki trust. Nonetheless, there are conflicting findings on the factors of openness and accountability, which in certain research actually indicate a detrimental impact. This discrepancy highlights the necessity for more study to reevaluate these two factors' roles in the context of zakat management. Theoretically, the adoption of Islamic Good Corporate Governance should boost muzakki involvement in zakat contributions by enhancing accountability, transparency, and public trust in zakat administration organizations.
Auditor Workload and Audit Quality: The Mediating Roles of Fatigue and Burnout Among Apip Auditors in Maluku Zulkipli Zulkipli; Pranatalindo Simanjuntak; Muhammad Iqbal; Riman Abimanyu; Robby Erviando
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2823

Abstract

This study examines the effect of auditor workload on audit quality, with fatigue and burnout as mediating variables, in the context of Government Internal Auditors (APIP) in Maluku, Indonesia. An exploratory quantitative approach was employed using survey data from 133 APIP auditors through a census technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS, including assessment of the measurement and structural models as well as mediation testing through bootstrapping. The results show that auditor workload has a negative effect on audit quality (β = -0.367), while positively influencing fatigue (β = 0.388) and burnout (β = 0.261). In addition, both fatigue (β = -0.403) and burnout (β = -0.299) reduce audit quality. Mediation analysis confirms that fatigue and burnout partially mediate the relationship between workload and audit quality.These findings indicate that excessive workload not only directly reduces audit quality but also indirectly weakens it through deteriorating psychological well-being. This study contributes to the audit literature by integrating psychological factors into the workload on audit quality relationship and providing empirical evidence from the understudied context of government internal auditors in Indonesia.
Pengaruh Kinerja Keuangan Pemerintah Daerah terhadap Indeks Pembangunan Manusia Kabupaten dan Kota di Sumatera Utara Iqbal, Muhammad; Hasibuan, Ervina Rosarina; Husnasari, Khalila
Jurnal Akuntansi & Keuangan Unja Vol 11 No 01 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i01.53269

Abstract

This study aims to examine how local government financial performance impacts the Human Development Index (HDI), spesifically fiscal decentralization ratio, effectiveness ratio of local revenue, and local financial efficiency ratio. The sample used in this study consisted of 33 regencies and cities in North Sumatra Province, using secondary data in the form of the Regional Revenue and Expenditure Budget (APBD) and its realization, as well as the HDI values of regencies and cities in North Sumatra. This study used the SPSS software to analyze the data. The results of the partial test stated that  fiscal decentralization ratio and effectiveness ratio of local revenue had an effect on the HDI of regencies and cities in North Sumatra, while local financial efficiency ratio had no effect on HDI. The results of the simultaneous test stated that  fiscal decentralization ratio, effectiveness ratio of local revenue, and local financial efficiency ratio together had an effect on the HDI. These findings imply that local governments should prioritize strengthening fiscal autonomy and improving the effectiveness of revenue collection to enhance human development outcomes, while also reevaluating financial efficiency policies to ensure that budget allocations are not only cost efficient but also development oriented.
Co-Authors Afrizal Bu’ulolo, Efori Damayanti, Fera Ervina Rosarina Hasibuan Ervina Rosarina Hasibuan Hery Widijanto Khalila Husnasari Oktavianti Oktavianti Pranatalindo Simanjuntak Purba, Bister Riman Abimanyu Riman Abimanyu Robby Erviando Robby Erviando Z Septa Diana Nabella Tanjung, Rovidatul Hikmah YOPI YOPI Yudi Yudi Zulkipli Zulkipli