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All Journal The Indonesian Journal of Business Administration Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Inovator : Jurnal Manajemen eCo-Buss JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Innovation Multidisipliner Research
Azolla Degita Azis
Universitas Ibn Khaldun Bogor
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Variance Analysis as A Tool for Cost Control on The FIN Fan Cooler Foxtrot Compresor Project at PT Intan Prima Kalorindo Azis, Azolla Degita; Murtaqi, Isrochmani
The Indonesian Journal of Business Administration Vol 3, No 11 (2014)
Publisher : The Indonesian Journal of Business Administration

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Abstract

Abstract - PT Intan Prima Kalorindo is a company which focused on design, manufacture, installation, and maintenance in Heat Exchanger Industry. Kalorindo is one of the largest Domestic Company of Heat Exchanger in Indonesia with 60 employees and total assets more than Rp 25 Billion in 2012. This company had 13 Projects in 2013. One of their biggest project is Fin Fan Cooler Foxtrot Compressor for Oil and Gas Company with valued $796.500. This project was expected to have profit 60-70% as a source to cover the fixed overhead costs and run business operational. But this project has a gap between budgeted plan and realized until 84%. It will impact to the company that will face several problems, which are debt increase, annual profit decrease, target not achieve, resources become wasted, and inability to pay several expenses.However, to achieve Kalorindo vision, mission, and goals, it is needed to improve their performance and do some strategy to win the competitive advantage. In this research, variance analysis is developed as the synthesis of literature and case study. This model is utilized to analyze the cause from differences between standard and actual project budget through define the cost allocation and behavior. This research shows that this company has unfavorable price and efficiency variance on Foxtrot Compressor Project. The proposed business solution implementation is based on the analysis result, includes KaizenStandard Costing PDCA scheme and schedule planning to have an evaluation for its employeesand departments in Kalorindo, and help them to define their strategy plan as continuous improvement for the future.  Keyword: Heat Exhanger, Cost Behavior, Variance Analysis, Kaizen Standard Costing
Transaksi Pihak Berelasi: Kompensasi Manajemen Kunci, Kinerja Akuntansi, dan Multiple Large Shareholders Gandy Wahyu Maulana Zulma; Fitri Chairunnisa; Azolla Degita Azis
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 3 (2020): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i3.1071

Abstract

The aim of this study is to examine whether multiple large shareholders held by the company can affect the relation between accounting performance and executive compensation, using panel data of all publicly company in Indonesia (except financialand mining industries) with the research period 2017-2019. The result shows that the existence of 2nd largest shareholders that owns more than 10% stocks and also if the board has representation from 2nd largest shareholders in the company, it can reduce the positive effect of accounting performance to executive compensation. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in Indonesia that if a firm has good controlling function from multiple large shareholders, it can reduce the opportunistic discretion from executive management if the company has performance evaluation based on earnings.
Reaksi Investor Atas Relevansi Informasi Arus Kas Dan Laba Akrual pada Laporan Keuangan Perusahaan Muhammad Imam Sundarta; Azolla Degita Azis; Anggita Citra Dewi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 2 (2021): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i2.1516

Abstract

This study aims to determine whether cash flows and accrual earnings affect on stock returns that contained information about investors reaction in manufacturing industries on the Indonesia Stock Exchange from the 2013-2017 period. This research is a quantitative study using secondary data in the form of financial reports. The data analysis technique used is multiple regression analysis. The results of this study indicate that the cash flow statement has no effect on stock returns, while accrual earnings have a positive effect on stock returns. This finding can be one of the additional literature in the field of financial accounting because investors see the earnings information contained in the income statement compared to the cash flow statement that is reflected in stock returns.
MEMBANGUN SISTEM FLEXIBLE BUDGETING DAN PENDAMPINGAN KEBERSIHAN MUSHOLA NURUL HUDA SAAT PANDEMI COVID19 Winda Safitri; Azolla Degita Azis
PKM-P Vol 4 No 2 (2020): Desember 2020
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/pkm-p.v4i2.746

Abstract

Mushola sebagai tempat ibadah, sudah sepatutnya umat Islam menjaga kebersihan mushola dan merawat dengan baik dan bersih sehingga jamaah yang masuk kedalamnya merasa nyaman dan damai serta dapat melakukan ibadah dengan khusyuk. Dimasa pandemi COVID -19 kebersihan mushola di wajibkan agar terhindar dari virus. Mushola yang terjaga kebersihannya akan berpengaruh besar kepada orang-orang yang melakukan ibadah ditempat itu dan mereka yang beribadah didalamnya akan memperoleh ketenangan dan kekhusyuaan. Mushola yang di tujukan untuk melaksanakan pengabdian yaitu Mushola Nurul Huda yang terletak di Dukuh Cibogo rt 02/rw 03 Desa Cikeusal Kidul Kecamatan Ketanggungan Kabupaten Brebes. Selain kebersihan mushola, terdapat cara mengatur flexible budgeting yang merupakan bentuk laporan untuk menunjukkan estimasi besarnya revenue dan cost yang seharusnya pada tingkat actual aktivitas tertentu selama periode. Dengan demikian, setiap anggaran yang dikeluarkan untuk kepentingan mushola dibentukan laporan berupa angaran flexible agar menghitung setiap anggaran yang dibutuhkan dapat dihitung dengan mudah dan efisien.
Pengaruh Governance terhadap Penerimaan Pajak Daerah Saring Suhendro; Azolla Degita Azis; Gandy Wahyu Maulana Zulma
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.410

Abstract

This paper examines that good government governance has directly and moderating effect on local income tax determination. Using data from 33 province government in Indonesia for year 2008 and 2012, this research shows that good government governance is significant factor that improve local tax income directly and moderate variable. Good government governance strengthens positive correlation of per capita income and local tax income. While good government governance has not proven negative weakness of inflation and local tax.
Pengaruh Profitabilitas, Leverage, Likuiditas, Capital Intensity, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Hafidhia Ihsan; Azolla Degita Azis; Desmy Riani
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 10, No 1 (2023): Periode April 2023
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v10i1.15612

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, likuiditas, capital intensity, dan ukuran perusahaan terhadap agresivitas pajak. Metode yang dilakukan dalam penelitian ini adalah menggunakan Cash Effective Tax Rate (CETR). Metode ini digunakan untuk mengukur agresivitas pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018–2020. Sampel yang terkumpul yaitu sebesar 270 sampel data setelah dilakukan metode purposive sampling untuk pemilihan sampel. Pengujian hipotesis dilakukan dengan menggunakan metode Analisis Regresi Linear Berganda melalui program aplikasi IBM SPSS 25 dengan tingkat signifikansi yaitu sebesar 5%.  Hasil penelitian menunjukkan bahwa Agresivitas pajak memiliki nilai konstanta yaitu sebesar -6,889. Hal ini mengindikasikan bahwa jika terdapat variabel lain yang diasumsikan tetap, maka akan terjadi penurunan pada nilai Cash ETR sebesar 6,889.           Nilai koefisien profitabilitas yaitu sebesar -0,344. Hal ini mengindikasikan bahwa setiap nilai profitabilitas suatu perusahaan mengalami peningkatan sebesar 1, maka akan menurunkan nilai Cash ETR sebesar 0,344. Perusahaan dengan tingkat profitabilitas, leverage, likuditas, dan capital intensity yang besar akan mempunyai nilai Cash ETR yang rendah. Nilai koefisien capital intensity yaitu sebesar -0,541. Hal ini mengindikasikan bahwa setiap nilai capital intensity suatu perusahaan mengalami peningkatan sebesar 1, maka akan terjadi penurunan pada nilai Cash ETR sebesar 0,541. Hal ini menunjukkan profitabilitas, leverage, likuiditas, dan capital intensity berpengaruh signifikan terhadap agresivitas pajak. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap agresivitas pajak.
Pengaruh Current Ratio, Return On Assets dan Debt to Equity Ratio Terhadap Harga Saham Pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2017-2021 Fina Adlia; Diah Yudhawatib; Azolla Degita Azis
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 2 No. 1 (2023): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v2i1.924

Abstract

The purpose of this study was to determine the effect of Current Ratio (CR), Return On Assets (ROA), and Debt to Equity Ratio (DER) on the share price of Health Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The method of analysis used in this study is to use quantitative methods with Generalized Least Square regression with the Fixed Effect Model (FEM), using secondary data obtained from data published by the Indonesia Stock Exchange and Yahoo Finance as well as other supporting data obtained from IDX Statistics. The results showed that partially (t test) the Return On Assets (ROA) variable had a significant effect on stock prices, the Current Ratio (CR) variable had no effect on stock prices and the Debt to Equity Ratio (DER) variable had no effect on stock prices. Profitability information is considered very important for companies because this information will be a signal for investors and the company's profitability will reflect the company's share price.
Analisis Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Muhammad Imam Sundarta; Azolla Degita Azis; Mugi Dharmawan
JUEB : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

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Abstract

Pada umumnya para investor akan tertarik untuk melakukan transaksi jika perusahaan itu mampu memberikan Return saham yang baik bagi investor atau dengan kata lain perusahaan tersebut memiliki kualitas yang baik melalui pasar modal. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan solvabilitas terhadap Return saham pada Perusahaan Sub sector makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2021. Metode pengambilan sempel menggunakan Purposive Sampling, diperoleh 6 perusahaan dari 8 perusahaan. Metode annalisis data yang digunakan adalah analisi regresi linier berganda. Hasil penelitian yang di uji secara parsial menunjukan bahwa Price Earning Ratio tidak berpengaruh signifikan terhadap Return saham. Debt to Equity Ratio berpengaruh positif tapi tidak signifikan terhadap Return saham. Return On Equity tidak berpengaruh terhadap Return saham. Return On Asset berpengaruh positif tapi tidak signifikan terhadap Return saham. Dan uji simultan menunjukan bahwa Price Earning ratio, Debt To Equity Ratio, Return On Equity, Return On Asset secara Bersama-sama tidak memiliki pengaruh signifikan terhadap Return saham.
ANALISIS RASIO KEUANGAN DAN FINANCIAL DISTRESS SEBELUM DAN SESUDAH COVID-19 SUBSECTOR FOOD AND BEVERAGE Dinda Ramadhani Putri; Azolla Degita Azis; Muhammad Nur Rizqi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1727

Abstract

after, and during the covid 19 pandemic. The sample taken was purposive sampling in food and beverage subsector manufacturing industry companies listed on the Indonesia Stock Exchange for the period 2018-2021. The data analysis method used is the difference test or the Anova analysis method. Where the results showed CR, ROA, DAR, and TATO there was a difference in financial distress every period of the year, except in 2021 CR there was no significant difference in FD. It is hoped that the results of this study can be a benchmark in determining policies to avoid financial distress.Keywords: financial distress, financial ratio, Altman z-score
Analisis Penerapan Akuntabilitas PSAK 109, Tata Kelola dan Efektivitas Teknologi pada Laz Ummul Quro Bogor Riya Dwi Andari; Hurriyaturrohman Hurriyaturrohman; Azolla Degita Azis
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.4121

Abstract

Zakat is one of the requirements in Islamic law that must be fulfilled by every Muslim based on the word of Allah surah At-Taubah 103, which in its meaning zakat is worship that can connect humans with creators or humans with humans Habluminallah and Habluminannas, so in its management, it requires the professionalism of the amil in collecting and distributing ZIS (Zakat, Infaq, Sedekah). The existence of the Lembaga Amil Zakat (LAZ) is intended so that ZIS can be managed and distributed optimally and on target. This study aims to find out how the application of PSAK 109, governance, and effectiveness of the use of technology in entities is very important because LAZ's compliance with regulations can affect LAZ's performance as a ZIS collecting and distributing institution. The research results show that LAZ Ummul Quro Bogor has implemented PSAK 109 in its financial records but is still constrained in determining fair value. In governance, indicators of transparency and responsibility are still experiencing problems and the percentage of effectiveness in using technology at LAZ is still low with a percentage of 60% in the less effective category.
Co-Authors Agus Cahyana Angga Prasetia Anggita Citra Dewi Aprilia, Ferlis Aprilianti, Anggi Arjun Mahendra Basith, Jundi Muhammad Bimo, Widhi Ariyo Bimo, Widhi Aryo Denia Maulani Desi Purnamasari Desmy Riani Deviyana, Alvira Putri Diah Yudhawati Dinda Ramadhani Putri Dwi Martani Erlani, Dhea Sylva Fadjriah, Wafa Fina Adlia Fitri Chairunnisa Gandy Wahyu Maulana Zulma Hafidhia Ihsan Handayani, Adinda Putri Hermawan, Haslisa Hurriyaturrohman Hurriyaturrohman Ijudin Imvie, Amanda Amalia Indah Megawati, Indah Ismawardhani, Mutiara Isrochmani Murtaqi Juang, Sari Enovani Kumdarti, Ria Kurniawan, Fero Lilis Lisnawati M. Imam Sundarta Mahendra, Arjun Masruri, M. Anwar Maulana, Muhamad Farhan Mugi Dharmawan Muhamad Azis Firdaus Muhamad Nur Rizqi Muhamad Nur Rizqi Muhamad Yoga Alfranssyah Muhamad, Abilly Muhammad Aziz Firdaus Muhammad Nur Rizqi Muniroh, Leny N. A. Rumiasih Nia Kania Dewi, Nia Kania Nurkholifah, Mutiara Prasetya, Angga Rachmatullaily Tinakartika Rinda Rahmat Mulyana Dali Rahmawati, Siti Shasinta Rantika, Mira Rasiman Rasiman Resmawan, Yogi Rindiani, Antika Rio Fazliansyah Riya Dwi Andari Rizqi, Muhammad Nur Rosita, Rika Sari Enovani Juang Saring Suhendro Suci, Lutphy Raihana Sundarta, Imam Syawal, Muhamad Mashur Titing Suharti Verni Asvariwangi Winda Safitri Yuliusman - Zulma, Gandy Wahyu Maulana