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All Journal JAKPI International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Ilmu Ekonomi dan Bisnis
Muhammad Rizal
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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The Influence of Capital Expenditure, Corporate Hedging, and Good Corporate Governance on Firm Value in Oil and Gas Sub-Sector Mining Companies on the IDX Period 2018-2020 Muhammad Rizal; Taufik Hidayat; Arif Wahyudi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 1 (2022): May 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.354 KB) | DOI: 10.53695/injects.v3i1.795

Abstract

This study aims to analyze how the influence of Capital Expenditure, Corporate Hedging, and Good Corporate Governance on Firm Value. This research was conducted at Mining companies in the Oil and Gas Sub Sector on the Indonesian Stock Exchange. the method used in this study is quantitative with multiple regression analysis. The results of this study indicate that Capital Expenditure, Corporate Hedging, and Good Corporate Governance have a significant effect on Firm Value both partially and simultaneously. for further research it is expected to be able to develop this research by adding variables and expanding the scope of research.
Literature Review of Islamic Social Finance Contribution in Indonesia Muhammad Rizal; Marliyah
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 2 (2022): October 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (864.319 KB) | DOI: 10.53695/injects.v3i2.820

Abstract

This study aims to review and map the concepts and principles of Islamic social finance in their contribution to the Indonesian economy, using qualitative methods with content analysis sourced from articles on the Google Scholar database. Data was obtained using the Publish or Perish (PoP) application for a period of 10 years (2012-2022) with the keywords concepts and principles of Islamic social finance, accessed on January 7 2023, 53 articles (population) were obtained and 20 articles were taken as samples, while data analysed 15 articles. The results of the study found that the most discussed themes were 1) Development of Islamic Social Finance with 5 articles (33%), Islamic Accounting with 3 articles (20%), Disclosure of Islamic Social Reporting with 3 articles (20%), Development of Microeconomics with 2 articles (13%) Performance of Islamic Social Finance (Public) 2 articles (13%). The concept of Islamic social finance recommended by the article in overcoming economic problems in Indonesia, among others; (1) Distribution of BLT originates from zakat, infaq, or alms; (2) Increasing waqf with cash waqf and productive waqf schemes; (3) Business capital assistance to Micro, Small and Medium Enterprises (UMKM); (4) Providing business capital with a qardhul hasan loan scheme; (5) Providing an understanding of Islamic economic and financial literacy; (6) Technology development
Analisis Pengaruh Kepemimpinan Transformasional, Kualitas Kehidupan Kerja Dan Budaya Organisasi Terhadap Kinerja Karyawan Pt. Eksekutif Media Utama Di Deli Serdang Brilliant Sutrisno Sutrisno; Muhammad Rizal
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 12, No 1 (2024): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v12i1.61889

Abstract

This study aims to describe the effect of transformational leadership, quality of work life, organizational culture on employee performance at PT Eksekutif Media Utama in Deli Serdang. This research was conducted for 4 (four) months, start from May 2022 until August 2022. This research use non probability sampling method. The respondents of this research are all employee at PT Eksekutif Media Utama in Deli Serdang which amounted to 89 (eighty nine) employees. The instrument of this research is a questionnaire to collent data from transformational leadership variable, quality of work life variable, organizational culture variable and employee performance variable. Data analysis techniques used are validity test, reliability test, descriptive analysis, multicolinearity test, normality test, multiple linear regression analysis, multiple linear correlation coefficient test, partial hypothesis test ot t test, simultaneous hypothesis test or F test, and calculation of coefficient of determination. The result of descriptive analysis for from transformational leadership variable, quality of work life variable, organizational culture variable and employee performance variable are in the good category at PT Eksekutif Media Utama in Deli Serdang. Based on partial analysis, transformational leadership, quality of work life, organizational culture have a positive and significant effect on employee performance at PT Eksekutif Media Utama in Deli Serdang. Simultaneously, transformational leadership, quality of work life, organizational culture have a positive and significant influence on employee performance at PT Eksekutif Media Utama in Deli Serdang. The contribution of transformational leadership, quality of work life, organizational culture variable to improve the employee performance variable is 0,785 or 78,5%, while rest of 0,215 or 21,5% influenced by other variables not examined by writer in this research, such as work satisfaction, work motivation, compensation and working environment.
Peran Sistem Pengendalian Internal Pemerintah dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Daerah: Studi Literatur Valentina Siringoringo; Ulul Azmi Fadhilah; Muhammad Rizal; Bunga Ervinasari
Jurnal Ilmu Ekonomi dan Bisnis Vol 1 No 2 (2023): Oktober
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v1i2.35

Abstract

Sistem pengendalian internal memainkan peran krusial dalam memastikan kualitas laporan keuangan pemerintah daerah. Laporan keuangan yang berkualitas tidak hanya menjadi alat akuntabilitas dan transparansi, tetapi juga mendukung pengambilan keputusan yang efektif. Penelitian ini bertujuan untuk menganalisis peran sistem pengendalian internal dalam meningkatkan kualitas laporan keuangan pemerintah daerah melalui kajian literatur. Metode yang digunakan adalah pendekatan kualitatif dengan teknik pengambilan data yang dilakukan melalui studi literatur. Hasil kajian menunjukkan bahwa sistem pengendalian internal yang efektif, yang mencakup lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan, mampu meningkatkan akurasi, keandalan, dan ketepatan waktu laporan keuangan secara signifikan. Temuan ini memberikan implikasi praktis bagi pemerintah daerah dalam memperkuat sistem pengendalian internal guna mencapai laporan keuangan yang berkualitas dan memenuhi standar akuntansi pemerintah. Dengan demikian, penelitian ini dapat memberikan kontribusi praktis bagi pemerintah daerah dalam upaya meningkatkan akuntabilitas dan transparansi keuangan.
Peran Perencanaan Dalam Anggaran Penjualan Ferdy Akbar; Nuh Yabest Sinaga; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 1 (2024): APRIL
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i1.36

Abstract

Perencanaan anggaran penjualan ialah merupakan salah satu aspek Terpenting dalam sebuah operasional perusahaan, karena menjadi sebuah dasar bagi pengambilan keputusan strategis yang menentukan arah kebijakan bisnis di masa depan. Anggaran penjualan bukan hanya sekedar estimasi keuangan, tetapi juga sebuah alat pengendalian yang membantu manajemen dalam menyesuaikan strategi pemasaran dengan kondisi pasar yang dinamis. Penelitian ini bertujuan untuk menganalisis metode forecasting dalam penyusunan anggaran penjualan serta mengidentifikasi implikasinya terhadap peningkatan efektivitas perusahaan. Melalui pendekatan kualitatif, penelitian ini mengkaji perbedaan antara anggaran dan realisasi penjualan dengan menggunakan teknik analisis varian, analisis rasio efektivitas, dan standar kesalahan peramalan (SKF). Hasil penelitian menunjukkan bahwa metode peramalan yang lebih akurat, seperti least square dan trend moment, dapat meningkatkan keakuratan sebuah Penganggaran dibandingkan dengan metode berbasis judgement. Implikasi dari penerapan metode yang tepat dalam penyusunan anggaran penjualan dapat meningkatkan efisiensi operasional serta meminimalisir risiko penyimpangan dalam pencapaian target perusahaan yang telah ditentukan.
Analisis Stabilitas Persediaan Pada Anggaran Produksi PT Unilever Tbk. Tahun 2024 Julius Andhika Prasetyo; Siska Dentina Pasaribu; Muhammad Rizal; Librina Tria Putri; Molli Wahyuni; Nurlaila Nurlaila
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 2 (2024): Oktober
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i2.38

Abstract

Penyusunan anggaran produksi merupakan aspek penting dalam manajemen keuangan suatu perusahaan. Salah satu strategi yang dapat diterapkan dalam perencanaan produksi adalah pendekatan stabilitas persediaan, yaitu menjaga jumlah persediaan tetap konstan dalam setiap periode. Penelitian ini bertujuan untuk menganalisis bagaimana penyusunan anggaran produksi PT Unilever Tbk tahun 2024 dengan menerapkan konsep stabilitas persediaan. Menggunakan metode kuantitatif dengan pendekatan deskriptif, penelitian ini mengolah data laporan keuangan PT Unilever Tbk, termasuk persediaan awal dan akhir barang jadi serta jumlah penjualan per kuartal. Hasil penelitian menunjukkan bahwa penerapan stabilitas persediaan membantu perusahaan menyeimbangkan kapasitas produksi dengan permintaan pasar. Perhitungan menunjukkan bahwa total produksi selama satu tahun adalah 91.733.952 unit, hampir setara dengan total penjualan sebesar 91.679.423 unit. Dengan demikian, penelitian ini diharapkan dapat menjadi referensi bagi perusahaan dalam mengelola anggaran produksi yang lebih efektif dan berkelanjutan.
Analisis Kinerja Keuangan Siloam Internasional Hospital (Menggunakan Analisis Rasio Keuangan) Haura Rifqa Hascarjani; Yohana Tirta Widia Swari Simamora; Lyla Riani Lumbantobing; Muhammad Rizal; Samsurijal Hasan; Suhandi Suhandi
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.49

Abstract

Kinerja keuangan merupakan indicator utama dalam menilai kesehatan finansial suatu perusahaan, terutama di sektor kesehatan yang memiliki dinamika bisnis yang kompleks. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Siloam International Hospitals Tbk menggunakan metode analisis rasio keuangan yang mencakup rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Data yang digunakan bersumber dari laporan keuangan tahunan perusahaan pada Bursa Efek Indonesia. Hasil analisis menunjukkan bahwa rasio likuiditas siloam berada pada tingkat yang cukup stabil menunjukkan kemampuan perusahaan dalam memenuhi kewajiban lancarnya. Rasio solvabilitas pada rasio hutang terhadap debt ratio, menunjukkan kondisi keuangan yang baik dengan tren peningkatan setiao tahunnya karena total asset yang dimiliki lebih tinggi dibandingkan total utang. Dari segi rasio aktivitas, analisis receivable turnover pada periode 2022 sampai 2024 menunjukkan perusahaan membutuhkan waktu yang sedikit lama untuk mengubah piutang menjadi kas yang mengindikasikan bahwa efesiensi pengelolaan piutang masih perlu ditingkatkan. Sementara dari rasio profitabilitas pada periode 2022-2024 pada margin laba bersih menunjukkan kinerja yang baik meskipun fluktuatif setiap tahunnya. Kesimpulan dari penelitian ini menegaskan bahwa meskipun Siloam International Hospitals memiliki kinerja keuangan yang relative baik, terdapat beberapa tantangan yang perlu diperhatikan, terutama dalam pengelolaan biaya dan optimalisasi aset guna meningkatkan profitabilitas. Studi ini memberikan wawasan yang bermanfaat bagi manajemen perusahaan, investor, dan pemangku kepentingan dalam mengambil keputusan bisnis yang lebih strategis.
Pengaruh Pertumbuhan Penjualan, Struktur Aktiva Dan Profitabilitas Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesiapada Tahun 2019 -2023 Tazkia Matura Panggabean; akmal huda; muhammad rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 2 (2024): Oktober
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i2.121

Abstract

The problem in this study is that many companies in the telecommunication sub-sector have a higher level of debt than equity, which directly impacts the company's operational sustainability and capital structure. This study aims to examine the influence of sales growth, asset structure, and profitability, as well as to test firm size as a moderating variable on the company's capital structure. The population of this study consists of telecommunication sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, with a total of 50 research samples. Data were collected by downloading annual reports and sustainability reports from the official IDX website and the respective company websites. The data analysis technique used is multiple regression analysis with a moderating variable. The results of the study indicate that, partially, asset structure influence capital structure, while sales growth and profitability has no effect. Simultaneously, the three independent variables affect the capital structure. Firm size moderates the influence of asset structure on capital structure but does not moderate the effect of sales growth and profitability on capital structure
Pengaruh Ukuran Perusahaan, Profitabilitas, Dewan Komisaris Independen, Komite Audit Dan Kepemilikan Publik Terhadap Pengungkapan Manajemen Risiko Dengan Komite Manajemen Risiko Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Ta adelia syahfitri; muhammad rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.123

Abstract

In this researh, the problem is the tendency of low risk disclosure practices in manufacturing companies in Indonesia. Despite the obligation to submit annual reports, disclosure of risk management is still minimal and often voluntary. The purpose of this research is to analyze the factors that can affect risk management disclosure including company size, profitability, independent board of commissioners, audit committee, public ownership and risk management committee as a moderating variable for risk management disclosure. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022 and research sampling using purposive sampling techniques with specific criteria and therefore the number of samples that match the criteria is 130 companies, with a period of 3 years so that the data totals 390 samples. This research model uses multiple linear regression analysis and moderation regression analysis (MRA). The results showed that company size has a positive effect on risk management disclosure; profitability and audit committee have a negative effect on risk management disclosure; independent board of commissioners and public ownership have no effect on risk management disclosure; risk management committee is able to moderate company size and independent board of commissioners on risk management disclosure; risk management committee is not able to moderate profitability, audit committee and public ownership on risk management disclosure; and company size, profitability, independent board of commissioners, audit committee and public ownership jointly affect risk management disclosure.
Big Data Analytics dalam Pengambilan Keputusan Akuntansi Manajerial : Study Literatur Hairunisa Astari; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.170

Abstract

Digital transformation has shifted managerial accounting from historical reporting to a predictive information system. Big Data Analytics (BDA) allows organizations to process large volumes of structured and unstructured data, providing real-time and relevant insights for decision-making. This study employs a literature review of twelve national and international publications. The findings indicate that BDA improves accounting information quality, operational efficiency, strategic planning, and fraud detection. Challenges include limited infrastructure, low data literacy among accountants, and ethical or privacy issues. Effective implementation requires technological investment, human capital development, and clear regulations to ensure managerial accounting becomes more adaptive and strategic.
Co-Authors adelia syahfitri akmal huda Arif Wahyudi Brilliant Sutrisno Sutrisno Bunga Ervinasari Ferdy Akbar Hairunisa Astari hasan, samsurijal Haura Rifqa Hascarjani Julius Andhika Prasetyo Librina Tria Putri Lyla Riani Lumbantobing Marliyah Molli Wahyuni Nuh Yabest Sinaga Nurlaila Nurlaila Siska Dentina Pasaribu Suhandi Suhandi Taufik Hidayat Tazkia Matura Panggabean Ulul Azmi Fadhilah Valentina Siringoringo Yohana Tirta Widia Swari Simamora