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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Organum: Jurnal Saintifik Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Buana Akuntansi Jambi Accounting Review (JAR) International Journal of Integrative Sciences Trending: Jurnal Manajemen dan Ekonomi Jurnal Penelitian Pendidikan Indonesia
Zulma, Gandy Wahyu Maulana
Universitas Jambi
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Dan Pendapatan Asli Daerah Terhadap Pengalokasian Belanja Modal Kabupaten Bungo Tahun 2016 – 2021 Zikral, Zikral; Kusumastuti, Ratih; Zulma, Gandy Wahyu Maulana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2159

Abstract

This study aims to examine the effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK, and Regional Original Revenue (PAD) on Bungo Regency local government capital expenditure allocation for 2016-2021. The subject of this study is the Bungo Regency government, and the object of this study is the General Allocation Fund (DAU), Special Allocation Fund (DAK), Local Original Revenue (PAD), and Capital Expenditure Allocation. The type of data collected is quantitative data sourced from Budget Realization Reports and documents. The method used in this study is the Multiple Linear Regression test. The results showed that the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Regional Original Revenue (PAD) together have a significant effect on the Capital Expenditure Allocation in Bungo Regency. Keywords: general allocation fund, special allocation fund, local original revenue.
PENGARUH JENJANG PENDIDIKAN, PENGETAHUAN AKUNTANSI, UMUR USAHA DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI Asydiqi, Fikri; Zulma, Gandy Wahyu Maulana
Jambi Accounting Review (JAR) Vol 5 No 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.42061

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jenjang pendidikan, pengetahuan akuntansi pelaku UMKM, umur usaha dan skala usaha terhadap penggunaan informasi akuntansi di Kota Jambi. Metode pengambilan sampel pada penelitian ini menggunakan metode klaster sampling sehingga didapati jumlah sampel sebanyak 41 pelaku UMKM di Kota Jambi. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data dilakukan dengan cara menyebarkan kuesioner. Metode analisis yang digunakan adalah analisis jalur (path analysis) yang diolah dengan menggunakan bantuan software warpPLS 7.0. Hasil penelitian menunjukkan bahwa jenjang pendidikan dan pengetahuan akuntansi secara parsial berpengaruh terhadap penggunaan informasi akuntansi pada UMKM industri batik di Kota Jambi sedangkan umur usaha dan skala usaha secara parsial tidak berpengaruh terhadap penggunaan informasi akuntansi pada UMKM industri batik di Kota Jambi.
Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar Di BEI Tahun 2018-2020) Zulma, Gandy Wahyu Maulana; Wahyudi, Ilham; Sutyowati, Sutyowati
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.7090

Abstract

This study aims to compare which financial distress analysis model is the best and provide evidence of whether financial ratios have an effect on predicting financial distress conditions in companies. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling method used is purposive sampling. The sample used in this study was 35 companies with an observation period of 3 years with sampling criteria. The type of data used is secondary data. The analytical method used in this research is logistic regression analysis with statistical techniques and descriptive analysis. The results of this study indicate that (1) Return On Equity (ROE) has a significant effect in predicting financial distress conditions; (2) Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Current Liabilities to Total Asset Ratio (CLAR), and Return On Assets (ROA) have no significant effect in predicting financial distress. ; (3) Grover Method is the most significant method to be used in predicting financial distress conditions in property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020.
Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Dan Pendapatan Asli Daerah Terhadap Pengalokasian Belanja Modal Kabupaten Bungo Tahun 2016 – 2021 Zikral, Zikral; Kusumastuti, Ratih; Zulma, Gandy Wahyu Maulana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2159

Abstract

This study aims to examine the effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK, and Regional Original Revenue (PAD) on Bungo Regency local government capital expenditure allocation for 2016-2021. The subject of this study is the Bungo Regency government, and the object of this study is the General Allocation Fund (DAU), Special Allocation Fund (DAK), Local Original Revenue (PAD), and Capital Expenditure Allocation. The type of data collected is quantitative data sourced from Budget Realization Reports and documents. The method used in this study is the Multiple Linear Regression test. The results showed that the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Regional Original Revenue (PAD) together have a significant effect on the Capital Expenditure Allocation in Bungo Regency. Keywords: general allocation fund, special allocation fund, local original revenue.
Co-Authors Achmad Hizazi Asydiqi, Fikri Azolla Degita Azis Dwi Martani Fitri Chairunnisa Fitrini Mansur Fredy Olimsar Gowon, Muhammad Hurriyah Hurriyah Ilham Wahyudi Ine Ardita Hartono Iskandar Sam Jayawarsa, A.A. Ketut Mega Metalia, Mega Misni Erwati, Misni Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Natalia Fitria Revini Pranata Nela Safelia Netty Herawaty Nisriinaa Faihaa Farhha Azwar Ocha Rosyanna Ratih Kusumastuti Reka Davinda Revina Zahara Sari Indah Oktanti Sembiring Saring Suhendro Sutyowati, Sutyowati Syindy Cantika Weni Febriani Wiwik Tiswiyanti Zikral, Zikral