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All Journal Syntax Literate : Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JIFA (Journal of Islamic Finance and Accounting) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Widya Akuntansi dan Keuangan Cakrawala Repositori Imwi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Winter Journal: IMWI Student Research Journal Journal Of Human And Education (JAHE) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Ekonom : Jurnal Ekonomi dan Bisnis

Zulkarnain Zulkarnain

Institut Manajemen Wiyata Indonesia

Author-ID : 2756056

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 31 Documents Claim Missing Document

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PENGARUH KEPEMILIKAN ASING, KOMISARIS ASING, DAN DIREKSI ASING TERHADAP KINERJA KEUANGAN PERUSAHAAN zulkarnain, zulkarnain
Journal of Islamic Finance and Accounting Vol 2, No 1 (2019)
Publisher : IAIN Surakarta

This study examines the effects of foreign ownership, foreign board membership, and foreign directors on firm financial performance of Indonesian food and beverages listed companies in Indonesia Stock Exchange for the periods of 2012-2016. Firm financial performance is measured by ROA. This study employs publicly available data from financial database of a sample of 41 firm observations. Using multiplied analysis linear regression with hypotheses testing of t statistics and F tests, this study finds that foreign directors, partially, had significant positive impact on ROA. The foreign ownership and foreign board membership on the other hand, partially, had no effect on ROA. The foreign ownership, foreign board membership, and foreign directors, simultaneously, had significant positive impact on ROA.Keywords: foreign ownership, foreign board membership, foreign directors, ROA.

Pengaruh Initial Public Offering (IPO) dan Financial Leverage Terhadap Praktik Manajemen Laba Kurniawan, Ryan; zulkarnain, Zulkarnain; Sukmanadya, Yurissa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Praktik Manajemen Laba yang dilakukan oleh manajemen perusahaan agar informasi keuanganperusahaan terlihat lebih baik dimata pengguna laporan keuangan terutama investor dan kreditoryang memanfaatkan laporan keuangan sebagai dasar pengambilan keputusan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh Penawaran Umum Perdana (IPO) dan FinancialLeverage terhadap praktik Manajemen Laba pada perusahaan yang melakukan IPO di Bursa EfekIndonesia tahun 2017-2018. Jenis penelitian adalah studi empiris. Teknik pengambilan data dalampenelitian ini menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 55perusahaan. Data yang dibutuhkan diperoleh dari dokumentasi dengan cara mengumpulkan datamelalui laporan keuangan yang disajikan dalam prospektus perusahaan. Data Discretionary Accrual(DA) untuk mengukur praktik manajemen laba (Y), Persentase kepemilikan saham publik untukmengukur IPO (X1) dan Debt to Equity Ratio (DER) untuk menilai Financial Leverage (X2) yangselanjutnya datanya diuji menggunakan multiple analisis regresi linier, uji T, uji F, dan koefisiendeterminasi. Hasil penelitian ini menolak hipotesis dan memberikan bukti empiris bahwa IPO tidakberpengaruh terhadap Manajemen Laba. Leverage keuangan tidak berpengaruh pada ManajemenLaba dan secara bersamaan IPO dan Leverage Keuangan tidak berpengaruh pada Manajemen Labakarena penerapan IPO dan setiap level kecil utama dari praktik Manajemen Pendapatan perusahaanLeverage Keuangan.

ANALISIS COMMON SIZE DAN RASIO KEUANGAN PADA SUBSEKTOR WHOLESALE (DURABLE & NON-DURABLE GOODS) YANG TERCATAT DI BEI Nuru Riani; Zulkarnain Zulkarnain
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 2 (2020): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v3i2.939

The purpose of this research was to calculate and analyse the financial performance of the Wholesale Durable & Non-Durable Goods Subsector that were listed on the Indonesia Stock Exchange for the period 2017 and 2018 by using the financial ratio and common size method. The financial ratio method used liquidity ratios (CR, QR, and cash ratio.), solvency (DAR and DER), activity (total assets turnover and inventory turnover), and profitability (GPM, NPM, and ROE). This reseach used secondary data in the form of statement of financial position and income statements. The method used was descriptive quantitative. The conclusion of the calculation using the financial ratio method was the company has been classified as less good that the results were not suit with the industry standards. For the calculation used common size, indicated that assets and equity decreased, while liabilities increased.

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI lala Novikasari; Zulkarnain Zulkarnain
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 2 (2020): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v3i2.942

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.

PENGARUH KINERJA KEUANGAN DAERAH TERHADAP IPM KABUPATEN/KOTA DI JAWA BARAT Zulkarnain Zulkarnain
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 1 No 2 (2020)
Publisher : Program Study Akuntansi

Penguatan SDM Indonesia menuju SDM unggul menjadi pekerjaan rumah besar Negara dan seluruh bangsa Indonesia. Kualitas SDM Indonesia dipandang masih rendah. Penelitian ini berupaya untuk menguji pengaruh kinerja keuangan daerah yang diproksikan dengan rasio derajat desentralisasi fiskal, rasio efektivitas PAD, dan rasio belanja modal terhadap IPM kabupaten/ kota di Jawa Barat. Metode penelitian yang digunakan adalah dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan menggunakan uji regresi linier berganda melalui alat bantu SPSS ver. 26. Hasil pengujian dan analisis data menemukan bahwa secara parsial rasio derajat desentralisasi fiskal dan rasio efektivitas PAD berpengaruh positif dan signifikan terhadap IPM. Sedangkan rasio belanja modal tidak berpengaruh signifikan terhadap IPM. Secara simultan ketiga variabel independen memiliki kemampuan menjelaskan variasi variabel dependen yaitu IPM sebesar 57,0%, sedangkan sisanya 43,0% dijelaskan atau dipengaruhi oleh faktor lain di luar variabel penelitian yang digunakan.

Analisis Pengelolaan Keuangan Desa di Desa Bojongasih Kabupaten Sukabumi Jawa Barat Zulkarnain Zulkarnain; Widi Nurdiati
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i2.17

This study aims to determine the application of Permendagri No. 113/2014 About Village Financial Management About Village Financial Management on Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, as well as coaching, and overseeing village financial management. The qualitative-descriptive method is used to describe and interpret data on village financial management found in the field and then a conclusion is drawn. Data collection was carried out with documentation and interview studies. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are, in general, financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency, which is not yet fully in accordance with Permendagri Number 113/2014. Some of the obstacles faced by Village Planning include not timely submitting a Raperdes about the Village’s Budget. In the implementation of financial management contrary to Permendagri and not in accordance with Permendagri. Then, monthly reports are not submitted to the Village Head. As well as coaching and supervision from local governments that are less than optimal.

Opini Audit BPK-RI dan Substansi Kinerja Keuangan Pemerintah Daerah Kota/Kabupaten di Provinsi Kalimantan Barat Zulkarnain Zulkarnain; Rezka Andriansyah
Cakrawala Repositori IMWI Vol. 1 No. 1 (2018): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.075 KB)

This study aims to examine whether any significant differences the financial performance of the local city/regency government who gets unqualified audit opinion and qualified audit opinion. The financial performance of the local city/regency government measured by APBD financial ratios such as regional independence ratio, effectiveness ratio, effeciency ratio, activity ratio, and growth ratio. This study employs publicly available data from financial database of a sample of 14 local city/regency government-year in West Kalimantan Province, Indonesia for the years of 2012-2016. Using independent sample test, this study finds that there are no significant differences the financial performance of the local city/regency government who gets unqualified audit opinion and qualified audit opinion, except for regional independence ratio.

Peran Profitability dan Capital Structure dalam Memengaruhi Firm Value Zulkarnain Zulkarnain; Rida Farida
Cakrawala Repositori IMWI Vol. 1 No. 2 (2018): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.075 KB)

This study aims to examine the effect of profitability and capital structure to firm value. Data collected from manufacturing company sub sector secondary of consumer goods industry listed in the Indonesia Stock Exchange in 2012-2016. The sample collection technique is carried out by using purposive sampling method. Based on the determined criteria, so the samples are 31 manufacturing companies sub sector secondary of consumer goods industry which have continuously published their financial annual report during the period of 2012-2016. The research hypothesis is performed by using multiple linear regressions analysis technique with the assistance of SPSS application version 20. The result of this study shows that profitability, represent by Return on Asset (ROA) has significant positive effect to the firm value, represent by Price to Book Value (PBV). Capital structure, represent by Debt to Equity Ratio (DER) on the other hand has insignificant negative effect to the firm value (PBV). The result of F test shows that simultaneously Return on Asset (ROA) and Debt to Equity Ratio (DER) has significant positive effect to firm value (PBV).

Kepatuhan Wajib Pajak Melalui Pengetahuan Perpajakan dan Kepercayaan pada Pemerintah Zulkarnain Zulkarnain; Elvan Alvian Iskandar
Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.59 KB)

This research is aimed at finding influence of: (1) Taxation knowledge on individual taxpayer’s compliance, (2) Trust in government on individual taxpayer’s compliance, and (3) Both taxation knowledge and trust in government on individual taxpayer’s compliance. The population on this research are 62 employee of PT Usaha Giat Sejahtera. Collecting data using primary data source on the form of questionnaire. This research used some perquisite tests analysis such as normality test, multicolinearity test, and heteroscedasticity test. This research use double linear regression analysis as for the data analysis technique. The research reveal that the taxation knowledge gives positive influence on taxpayer’s compliance. Trust in government did not influence taxpayer’s compliance. Taxation knowledge and trust in government simultaneity show a positive influence.

Karakteristik Dewan Direksi dan Pengaruhnya terhadap Kinerja Keuangan Perusahaan Zulkarnain Zulkarnain; Wuri Mirawati
Cakrawala Repositori IMWI Vol. 2 No. 2 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.003 KB)

This study examines the impact of board characteristic on firm financial performance. Firm financial performance is measured by ROA. Board characteristic are defined by gender, age, and nationality. This study employs publicly available data from annual reports of a sample of 50 firm observation. Using multiplied linear regression analysis with hypotheses test of t statistics, this study finds gender and age, partially, had no significant impact on firm financial performance. The foreign board membership on the other hand, partially, had positive and significant impact on firm financial performance.

Co-Authors Akhmad Yani Ani Marlina Bambang Somantri Wijaya Bj Zaenal Abidin Ce Gunawan Derdjo Djony Saputro Elis Natasya Elvan Alvian Iskandar Farhan Hamdalah lala Novikasari M Afrizal Maulana Melly Fuji Astuti Naomi Nababan Ningrum, Dahlia Anggyastuti Nur Asiah Nurazizah Nuru Riani Regina Syahara Rezka Andriansyah Rida Farida Rizki Chrisulianti Ryan Kurniawan Seli Nurdianti Siti Annisa Failasufi Siti Mariyam Sonivia Gunawan Sri Haryanti Sri Haryanti Sukmanadya, Yurissa Trisa Inna Fitriyani Umban Adi Jaya Widi Nurdiati Wuri Mirawati Yuli Novitasari

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