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Rico Wijaya Z
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Jambi Accounting Review (JAR)
Published by Universitas Jambi
ISSN : -     EISSN : 27471187     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Jambi Accounting Review (JAR) merupakan publikasi ilmiah dari Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi. Topik-topik JAR berhubungan dengan segala aspek akuntansi, termasuk namun tidak terbatas pada topik-topik berikut ini: Akuntansi Keuangan Akuntansi manajemen Akuntansi Sektor Publik Akuntansi Syariah Audit Akuntansi Forensik Akuntansi Perilaku Akuntansi Keuangan Desa Akuntansi Lingkungan Akuntansi Pendidikan Akuntansi Perbankan dan Asuransi Akuntansi untuk UKM Perpajakan Pasar Modal dan Investasi Isu-isu Terbaru di Bidang Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 124 Documents
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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Teguh Prakoso; Rico Wijaya Z; Nela Safelia
Jambi Accounting Review (JAR) Vol 4 No 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.27575

Abstract

Penelitian ini berjudul pengaruh penerapan good corporate governance terhadap kinerja keuangan perusahaan perbankan yang terdaftar di bursa efek Indonesia tahun 2020-2022. Tujuan penelitian ini adalah untuk menganalisis pengaruh secara simultan dan parsial good corporate governance terhadap kinerja keuangan perusahaan perbankan yang terdaftar di bursa efek Indonesia tahun 2020-2022. Metode ipengumpulan idata iyang idigunakan dalam penelitian ini iadalah metode idokumentasi dengan anilisis regresi linier berganda. Berdasarkan hasil penelitian menunjukan bahwa secara simultan variabel dewan komisaris, dewan direksi, komite audit, dan kepemilikan institusional secara Bersama-sama berpengaruh terhadap kinerja keuangan perbankan yang terdaftar di bursa efek Indonesia tahun 2020-2022. Pengaruh secara parsial menunjukkan bahwa variabel dewan komisaris, dewan direksi, dan kepemilikan institusional berpengaruh positif teradap kinerja keuangan, sedangkan komite audit tidak berpengaruh terhadap kinerja keuangan perusahaan perbankan yang terdaftar di bursa efek Indonesia tahun 2020-2022.
ANALISIS PENERAPAN METODE BALANCE SCORECARD SEBAGAI PENGUKURAN KINERJA PADA PUSKESMAS MARO SEBO ILIR BATANGHARI Intan Syahrina; Yudi; Yetti, Susfa
Jambi Accounting Review (JAR) Vol 4 No 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.27984

Abstract

This study aims to determain the performance analysis at the Maro Sebo Ilir Healt Center, Batanghari District, using the Balance Scorecard method. In analyzing the data researchers used qualitive methods. This analysis is based on interviews and by looking at existing data at the puskesmas, both financial and non-financial data. The sample in this study, namely performance of the financial perspective, the performance of the customer perspective, the performance of the internal business process perspective, and the performance of the growth and learning perspective. The result of the study using the Balance Scorecarad method at the Maro Sebo Ilir Healt Center show at the financial perspective which has an everage results is more effective than the results of the four research variables. The results showed than the Balance Scorecard analysis from the UPT Puskesmas Maro Sebo Ilir had Performed poorly, namely 80% was below the standard set at 80% - 100%%. Keyward : Balance Scorecard, Performance Measurement, Performance of the Maro Sebo Ilir Healt Center
THE INFLUENCE OF PROFITABILITY (ROA), SOLVENCY (DAR), COMPANY AGE, AUDIT FEE, AND ACCOUNT SIZE ON AUDIT DELAY : (EMPIRE STUDY ON NON-CYCLICAL CONSUMER SECTOR LISTED IN INDONESIAN STOCK EXCHANGE 2019-2021) Devi Febriana; Z, Rico Wijaya; Jumaili, Salman
Jambi Accounting Review (JAR) Vol 4 No 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.29234

Abstract

This study aims to empirically prove the influence of profitability, solvency, company age, audit fees and KAP size on audit delay. This research is quantitative research using secondary data obtained from the company's annual report. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange from 2019-2021. The number of samples used in this research was 135 data. The data analysis technique used is multiple linear regression analysis with the software used for data processing is SPSS version 25. Based on the results of the analysis it is known that simultaneously the variables profitability, solvency, company age, audit fees and KAP size influence audit delay, while partially The solvency variable has a significant effect on audit delay, while the profitability variables, company age, audit fees and KAP size partially have no effect on audit delay.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE RASIO KEUANGAN PADA PERUSAHAAN LOGISTICS AND DELIVERIES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2021 hadi, firdaus; Yudi; Muhammad Ridwan
Jambi Accounting Review (JAR) Vol 4 No 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.29524

Abstract

  This research aims to determine the financial performance of logistics and deliveries companies in 2020-2021 using the financial ratio method. In analyzing the data, researchers used quantitative methods. The sample in this research is logistics and deliveries companies listed on the Indonesia Stock Exchange in 2020-2021. The variables in this research consist of three ratios, namely liquidity, solvency and profitability. There are two sub ratios for each of these ratios (current ratio and cash ratio), (debt to asset ratio and debt to equity ratio), (return on investment and return on equity). The results of the research show that analysis using liquidity ratios and profitability ratios found that the company's performance was not in good condition, then analysis using the solvency ratio found that the company's performance was in good condition.
PENGARUH LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN MAHASISWA DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JAMBI) Nurika, Nurika Valaena Putri; Herawaty, Netty; Yustien, Reni
Jambi Accounting Review (JAR) Vol 4 No 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.30037

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap perilaku keuangan mahasiswa dengan religiusitas sebagai variabel moderasi. Populasi dalam penelitian ini adalah mahasiswa program studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi. Sampel dalam penelitian ini dipilih melalui metode simple random sampling dengan jumlah sampel sebanyak 285 mahasiswa. Penelitian menggunakan analisis regresi linear sederhana dan moderating regression analysis. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh terhadap perilaku keuangan mahasiswa. Selain itu, religiusitas dapat memoderasi literasi keuangan dalam mempengaruhi perilaku keuangan mahasiswa. Atau dengan kata lain religiusitas dapat memperkuat literasi keuangan dalam mempengaruhi perilaku keuangan mahasiswa.
AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA TERHADAP PENGELOLAAN DANA DESA PADA DESA KOTO TELUK KECAMATAN HAMPARAN RAWANG KOTA SUNGAI PENUH: AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA TERHADAP PENGELOLAAN DANA DESA PADA DESA KOTO TELUK KECAMATAN HAMPARAN RAWANG KOTA SUNGAI PENUH syah, ikram; herawaty, netty; Yustien, Reni
Jambi Accounting Review (JAR) Vol 5 No 1 (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.v5i1.30609

Abstract

This research aims to determine the influence of village government accountability and transparency on the management of village funds in Koto Teluk Village, Hamparan Rawang District, Sungai Penuh City. The research method used is a quantitative descriptive research method. The data source used is primary data with data collection techniques using questionnaires. The sampling technique used purposive sampling, with sample criteria being the parties involved in preparing and reporting village funds so that a sample of 35 samples was obtained. The data analysis method uses multiple linear regression. The results of this research show that: Accountability has a positive effect on village fund management. Transparency has a positive effect on village fund management. The overall research results show that accountability and transparency have a positive effect on village fund management.
PENGARUH DEWAN KOMISARIS, KOMITE AUDIT DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 EZA, EZA LOVHIA SECTI; Wijaya, Rico; Jumaili, Salman
Jambi Accounting Review (JAR) Vol 5 No 1 (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.v5i1.31455

Abstract

Penelitian ini bertujuan untuk menguji pengaruh good corporate governance dan ukuran perusahaan pada perusahaan manufaktur subsektor industri terhadap kinerja keuangan perusahaan periode 2020-2022. data yang digunakan adalah data sekunder yang diperolah dari laporan keuangan perusahaan manufaktur subsektor industri yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data pada penelitian ini dianalis menggunakan analisis deskriptif, uji asumsi klasik, uji hipotesis T dan F, koefisien determinasi, dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa dewan komisaris, komite audit, dan size firm berpengaruh terhadap kinerja keuangan pada perusahaan manufaktur subsektor industri yang terdaftar di bursa efek indonesia pada tahun 2020-2022
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019: Profitabilitas, Likuiditas, Leverage, Nilai Perusahaan Fitri astuti, Fitri astuti; Wijaya, Rico; Hernando, Riski
Jambi Accounting Review (JAR) Vol 5 No 1 (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.v5i1.31797

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan leverage secara parsial dan simultan terhadap nilai perusahaan pada perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek Indonesia periode 2017-2019. Populasi dalam penelitian ini adalah seluruh perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek Indonesia yang berjumlah 55 perusahaan sampai dengan tahun 2019. Sampel pada penelitian ini diambil dengan menggunakan metode purposive sampling dan diperoleh 27 perusahaan dengan periode pengamatan 3 tahun sehingga menghasilkan 74 data penelitian. Alat analisis data dalam penelitian ini menggunakan uji asumsi klasik, analisis regresi linear berganda, uji t, uji f, dan koefisien determinasi dengan menggunakan program software SPSS versi 20. Hasil penelitian mengenai pengaruh profitabilitas dan leverage secara parsial berpengaruh positif signifikan terhadap nilai perusahaan. Sedangkan likuiditas tidak berpengaruh positif signifikan terhadap nilai perusahaan. Dan profitabilitas, likuiditas, dan leverage secara simultan berpengaruh positif signifikan.. Kata Kunci : Profitabilitas, Likuiditas, Leverage, Nilai Perusahaan
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Agustriana, Novia; Wijaya, Rico; Ridwan, Muhammad
Jambi Accounting Review (JAR) Vol 5 No 1 (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.v5i1.32938

Abstract

Financial distress is one of the characteristics of a company that is facing financial difficulties. Various ways are needed to prevent companies from falling into financial distress, and one of the measurement tools that can be used to predict financial distress is through measuring financial performance in financial statements with financial ratio calculations. This study aims to determine and analyze the effect of profitability, liquidity, leverage, activity and growth on financial distress both simultaneously and partially. This type of research is quantitative research with the documentation method. The population is 23 companies with a sampling technique, namely purposive sampling, so that 20 companies are obtained as samples. Data analysis using logistic regression analysis using SPSS version 29. The results showed that profitability, liquidity, leverage, activity and growth simultaneously affect financial distress. Liquidity has a significant effect partially on financial distress. While profitability, leverage, activity and growth have no significant effect on financial distress.
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER NON-CYCLICALS DI BURSA EFEK INDONESIA TAHUN 2015-2021 Salwa, Amirah; Wahyudi, Ilham; Olimsar, Fredy
Jambi Accounting Review (JAR) Vol 5 No 1 (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.v5i1.34208

Abstract

This study aims to empirically prove the effect of profitability, leverage, and tunneling incentive on the Company's decision to transfer pricing in manufacturing companies in the consumer non-cyclicals sector on the Indonesia Stock Exchange in 2015-2021. The independent variables in this study were profitability, leverage, and tunneling incentive. While the dependent variable is transfer pricing which is measured using the CETR proxies. The sample used in this study is a consumer non-cyclicals sector manufacturing company listed on the Indonesia Stock Exchange obtained as many as 16 companies. The analysis method in this study is simple linear regression. The results showed that variable profitability and tunneling incentive partially had a significant positive effect on transfer pricing. While leverage partially does not have a significant effect on transfer pricing.

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