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All Journal Jurnal Ilmu Pertanian Indonesia Jurnal Telaah dan Riset Akuntansi IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Ekonomi Islam Akbis: Media Riset Akuntansi dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Tax and Accounting Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) J-ISCAN : Journal of Islamic Accounting Research JIHBIZ :Global Journal of Islamic Banking and Finance. Jurnal Ekonomi Regional Unimal Jurnal Ilmiah Basis Ekonomi dan Bisnis EKOBIS SYARIAH TOFEDU: The Future of Education Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Ekonomi Terpadu Nawadeepa: Jurnal Pengabdian Masyarakat
Abrar Amri
Teuku Umar University
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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The Effect of Company Size, Leverage, and Profitability on Company Value in the Plantation Sector Listed on the Indonesia Stock Exchange for the Period 2021-2023 Susilawati, Susilawati; Rahmazaniati, Linda; Hastuti, Cut Sri Firman; Amri, Abrar; Sartika, Dewi
The Future of Education Journal Vol 3 No 5 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i5.345

Abstract

Companies operating in the plantation sector, as one of the strategic sectors in Indonesia's economy, are required to maximize company value. Company value can be influenced by company size, leverage, and profitability. This study aims to examine the effect of each independent variable on the dependent variable. The research methodology used in this study is quantitative. The population in this study consists of 24 companies in the agriculture sector. The sample selection used purposive sampling, resulting in 10 companies. The data analysis method employed is multiple linear regression, including classical assumption tests, regression tests, and hypothesis testing. The results show that company size has a partial effect on company value with a t-value of (4.652 > 2.055). The results also indicate that leverage has a partial effect on company value with a t-value of (4.642 > 2.055). Similarly, profitability has a partial effect on company value with a t-value of (2.527 > 2.055). Simultaneously, company size, leverage, and profitability have a positive and significant effect on company value with a p-value of 0.000 < 0.05. Additionally, based on the coefficient of determination test, the variables of company size, leverage, and profitability are able to explain 75.6% of the variation in company value, while 24.4% is influenced by other variables not included in this study.
Dampak Persaingan Ritel Modern Terhadap Kinerja dan Keberlangsungan UMKM di Kota Banda Aceh: Analisis Review Alfamart dan Indomaret isna, isnaliana; Abrar Amri
Jurnal Ilmiah Basis Ekonomi dan Bisnis Vol. 3 No. 2 (2024): Jurnal Ilmiah Basic Ekonomi dan Bisnis
Publisher : Faculty of Islamic Economics and Business at Universitas Islam Negeri Ar-Raniry in Banda Aceh, Indonesia

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

Abstract

Menjamurnya bisnis ritel modern menjadi dilematika bagi kinerja dan keberlangsungan UMKM di kota Banda Aceh. Kajian ini bertujuan untuk mengidentifikasi dan menganalisis dampak persaingan ritel modern khsususnya Alfamart dan Indomaret terhadap kinerja dan keberlangsungan UMKM. Metode penelitian yang digunakan yaitu studi kepustakaan dengan sumber data sekunder. Penelitian ini dilakukan dengan cara mencari, mengumpulkan, dan menganalisis sumber data dari berbagai sumber baik itu dari media maupun karya ilmiah yang relevan. Hasil penelitian menunjukkan penurunan omset UMKM, hilangnya lapangan kerja, kemunduran ekonomi local, dan ketergantungan pada ritel modern merupakan dampak dari persaingan Alfamart dan Indomaret bagi kinerja dan keberlangsungan UMKM di Kota Banda Aceh.
Dinamika Kebijakan Dividen: Peran Good Corporate Governance, Gender Diversity, dan Tantangan Financial Distress Wafdulloh, M. Yusril; Soufyan, Dara Anggreka; Rahmazaniati, Linda; Amri, Abrar; Risnafitri, Hafizhah
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.11307

Abstract

The aim of this research was to investigate how company dividend policy is affected by financial crisis, gender diversity, and sound corporate governance. A sample of manufacturing firms listed between 2019 and 2023 on the Indonesia Stock Exchange is used in this study. Twenty-two businesses that operated for five years made up the study's sample size. There were 109 research observations, including one data outlier. Purposive sampling was the technique employed. Panel data regression analysis on Eviews 13 was utilized for hypothesis testing in this work. The results of the study demonstrate that while financial crisis has no bearing on company dividend policy, gender diversity and good corporate governance do.
Kepemimpinan dan kewirausahaan: Membangun karakter positif, tanggung jawab, dan jiwa inovatif santri Hastuti, Cut Sri Firman; Sartika, Dewi; Putri, Cut Widy Aulia; Risnafitri, Hafizhah; Damrus; Amri, Abrar; Mahdani, Rimal; Yuliana, Desi
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 2 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i2.23672

Abstract

Pesantren adalah salah satu institusi pendidikan yang berperan dalam membentuk generasi yang berkarakter, sebagai lembaga pendidikan berbasis nilai-nilai Islami, memegang peran penting tidak hanya dalam mendidik aspek keagamaan, tetapi juga dalam menyiapkan santri menghadapi tantangan kehidupan sosial dan ekonomi di masa mendatang. Tujuan utama dari kegiatan ini adalah untuk mengintegrasikan nilai kepemimpinan Islami, seperti amanah, kejujuran, dan keadilan, dengan keterampilan kewirausahaan yang kreatif dan inovatif sehingga terwujud dalam karakter positif pada santri.  Melalui metode ceramah interaktif, diskusi kelompok, serta simulasi praktik kewirausahaan, santri diharapkan mampu mengembangkan potensi diri, menemukan ide-ide usaha, dan membangun proyek kecil yang bermanfaat bagi diri sendiri, lingkungan pesantren maupun masyarakat sekitar. Hasil yang diharapkan dari pelatihan ini adalah terciptanya santri-santri yang bukan hanya unggul dalam aspek spiritual, tetapi juga tangguh, mandiri, serta siap menjadi agen perubahan yang positif di berbagai bidang kehidupan. Implikasi dari kegiata ini para santri mampu memimpin kegiatan kecil seperti kegiatan sosial, mampu merancang ide usaha sederhana sehingga menumbuhkan rasa percaya diri, kemandirian, dan keberanian untuk mengambil sebagai pemimpin dan pengusahan muda di masyarakat.
PENGARUH PROFITABILITAS DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUBSEKTOR FARMASI Cut Widy Aulia Putri; Abrar Amri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6004

Abstract

This study aims to analyze the extent to which the two variables profitability and sales growth affect the probability of experiencing financial distress among pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2021 to 2024. Purposive sampling was used to purposefully select companies that met the predetermined criteria, and a total of eight companies were selected as a sample. In order to test the proposed hypotheses, this study used multiple regression analysis as a statistical method to evaluate the partial effects of independent variables on financial distress. The results of the analysis found that profitability had a statistically significant effect on the probability of a company experiencing financial distress. In contrast, sales growth had no significant or meaningful effect on the financial stress of the companies studied. Keyword: Financial distress; Profitability; ROA; Sales Growth
The Shifting Dynamics of Work-Life Balance for Accounting Lecturers: Insights from Remote and Hybrid Teaching Models Amri, Abrar; Soufyan, Dara; Mahdani, Rimal
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7786

Abstract

This study seeks to address to finding a balance between work, family, and personal well-being is not only crucial for the professional success of faculty members but also for their mental and physical health by examining how the shift to remote and hybrid work models impacts the work-life balance of accounting lecturers. This study used a qualitative online survey to gather a wide range of perspectives and experiences from accounting lecturers that employed a ‘Big Q’ approach, using open-ended questions to encourage detailed and reflective responses. To identify common themes and patterns within the data, thematic analysis was used. The findings suggest that remote work has profound implications for both the personal and professional lives of accounting lecturers, affecting their work-life balance, productivity, and overall work dynamics. While remote work offers considerable benefits, such as increased flexibility and improved work-life balance, it also presents challenges that must be carefully managed to maximize its positive impact. The findings of this study complement accounting literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from accounting lecturer work and propose solutions for university to improve work-life balance in a work setting. While this study provides valuable insights, future research should focus on longitudinal studies to better understand the sustained effects of remote work on academic performance, job satisfaction, and career longevity.
Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Perbankan di Bursa Efek Indonesia Anista, Yesi; Vonna, Sari Maulida; Risnafitri, Hafizhah; Amri, Abrar; Hastuti, Cut Sri Firman
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47697

Abstract

This study aims to examine the effect of the fraud triangle on fraudulent financial statements in banking companies listed on the Indonesia Stock Exchange in 2020 - 2024This study uses the Beneish M-Score to calculate financial statement fraud. The population in this study were Banking companies listed on the IDX used purposive sampling method so that a sample of 10 companies was obtained with 5 years of observation with 50 observations. The analysis technique used in this research is logistic regression model. The results showed that financial stability, external pressure, personal financial need and auditor change had no effect on fraudulent financial statements while ineffective monitoring had an effect on fraudulent financial statements. This study provides evidence that strict supervision by the OJK and BI is an important factor that weakens the relevance of several fraud triangle indicators, thus enriching the literature that regulatory effectiveness can modify the relationship between the fraud triangle and fraud. Keywords: Beneish M-Score, financial statement fraud, fraud triangle.
Pengaruh Suku Bunga Bank Indonesia dan Inflasi kepada Return On Aset (ROA) pada Bank Syariah di indonesia Fikri, Ihsanul; Amri, Abrar; Mahdani, Rimal; Hastuti, Cut Sri Firman; Fatmayanti, Fatmayanti
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 5, No 1 (2025): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v5i1.11232

Abstract

This study analyzes the impact of Bank Indonesia's interest rate and inflation on Return On Assets (ROA) at Islamic Banks in Indonesia from 2019 to 2023. Although Islamic Banks do not use an interest-based system, interest rates and inflation can still influence their performance, particularly in terms of financing and fund distribution. The research method employed is descriptive quantitative analysis with multiple linear regression. The results indicate that both interest rates and inflation, either individually or together, have a significant positive impact on the ROA of Islamic Banks.
Apakah CG Disclosure dan ROE Mempengaruhi Financial Distress? Risnafitri, Hafizhah; Amri, Abrar; Hidayat, Rahmat; Albet, Albet; Soufyan, Dara Angreka
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13717

Abstract

Financial Distress (FD) is a critical stage requiring an accurate early warning system. Previous studies identify profitability (Return on Equity - ROE) and Corporate Governance (CG) as key determinants. However, gaps exist regarding CG's weakening effectiveness under pressure and the challenging interpretation of high profitability in the Indonesian context. This study aims to examine the effect of the Corporate Governance Disclosure Index (CGDI) and ROE on FD probability. The methodology employs Logistic Regression on 256 companies from the Cyclical Industry (2023–2024). Variables and measures utilized include: FD as the binary dependent variable (Springate S-Score), CGDI and ROE as an independent.  The model was found to be simultaneously significant in predicting FD, yet the Hosmer and Lemeshow Test indicated the model is not fully fitted. Individually, CGDI has no significant effect on FD. This finding supports the view that formal CG mechanisms lose monitoring effectiveness under financial pressure (distress), often acting as mere formal legitimacy (Legitimacy Theory). Conversely, ROE has a significant and positive effect on FD probability. This counter-intuitive finding is interpreted as illusory profitability or earnings management due to strong managerial incentives (Agency Theory). High ROE becomes a misleading signal, reinforcing that profitability interpretation is a major issue within the Indonesian distress context. Consequently, the findings highlight the imperative for market participants to shift analytical focus toward underlying cash flow and liquidity indicators, while demonstrating the need for internal CG mechanisms beyond mere disclosure to effectively mitigate financial distress risk in the Indonesian market environment.
Implementasi SAK EMKM di UMKM Kab. Aceh Barat: Pengaruh Pendidikan, Business Size, dan Sosialisasi Mustafira, Mustafira; Soufyan, Dara Angreka; Sari, Dewi Maya; Amri, Abrar; Risnafitri, Hafizhah; Mahdani, Rimal; Putri, Cut Widy Aulia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10536

Abstract

MSMEs play a crucial role in Indonesia’s economy and have demonstrated resilience during the pandemic. However, despite the issuance of SAK EMKM to facilitate financial reporting for MSMEs, many MSMEs in Kabupaten Aceh Barat still lack a proper understanding of these standards. This research aims to analyze the influence of educational background, business size, and the provision of information and socialization on MSME actors’ understanding of SAK EMKM implementation. Using survey methods and multiple linear regression analysis, the results reveal that educational background and the provision of the information and socialization have significant impacts on MSME actors’ understanding. However, business size does not have a significant effect. These findings highlight the importance of more effective education and socialization for MSME actors to enhance their ability to prepare financial statements in accordance with the applicable standards.
Co-Authors Albet, Albet Ana Fitria Anista, Yesi Azharsyah Ibrahim Azimah Dianah Cut Sri Firman Hastuti Cut Widy Aulia Putri Cut Widy Aulia Putri Damrus, Damrus Dewi Maya Sari DEWI SARTIKA Fatmayanti, Fatmayanti Hafiizh Maulana Hafizh Muarif Hasnita, Nevi Hastuti, Cut Sri Firman Ihsanul Fikri isna, isnaliana Isra Maulina Linda Rahmazaniati Muhammad Yasir Yusuf Mustafira, Mustafira Nilam Sari Nurul Iski Putri , Cut Widy Aulia Putri Santika Putri, Cut Widy Aulia Rahmat Hidayat RAHMAZANIATI, LINDA Rimal Mahdani Rina Desiana Ringo, Liston Siringo Risnafitri, Hafizhah Rulfah M Daud Soufyan, Dara Soufyan, Dara Anggreka SOUFYAN, DARA ANGREKA Tajul 'Ula VONNA, SARI MAULIDA Wafdulloh, M. Yusril Yuci Cindia Oviza Yuliana, Desi Zefri Maulana