Article Per Year (5 Year)
p-Index From 2019 - 2024
0.817
P-Index
This Author published in this journals
All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM)
Zulpahmi Zulpahmi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, LEVERAGE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA BANK UMUM SYARIAH Ika Puspita Anggraeni; Zulpahmi Zulpahmi; Sumardi Sumardi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.033 KB) | DOI: 10.36694/jimat.v11i1.224

Abstract

This study aims to determine the effect of the audit committee, independent commissioners, leverage, and audit quality on the integrity of financial statements in Islamic commercial banks. The method used in this study is the explanatory method, which is to find out or explain the effect of one variable on another variable. The variables studied were variable X, namely audit committee, independent commissioner, leverage, and audit quality, while variable Y was the integrity of financial statements. Data collection techniques are carried out with document review, namely data obtained from the Financial Services Authority (OJK) website and the website of each Islamic commercial bank in the form of financial statements. Data processing and analysis techniques used are descriptive statistics and logistic regression analysis
The Role of Religiosity Dimension on Muslim Women’s Behavior toward Fashion: Study Case of Indonesia Meita Larasati; Ani Silvia; Zulpahmi Zulpahmi; Sunarta Sunarta
Proceedings of AICS - Social Sciences Vol 8 (2018): the 8th AIC on Social Sciences, Syiah Kuala University
Publisher : Proceedings of AICS - Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.976 KB)

Abstract

This study finds empirical evidence of a significant negative relationship between religiosity dimension and Muslim women’s behavior toward fashion in Indonesia. This study uses a survey method utilizing questionnaires that were distributed to some universities in Jakarta and West Java. Using a purposive sampling technique, the collected data are 165 questionnaires. The measurement variables of religiosity dimensions in this study are adapted from Glock (1972) and consist of five different dimensions including ideology, intellectual, ritualistic, experiential, and consequential. The measurement of Muslim women’s behavior toward fashion is adapted from Farrag and Hassan (2015). All collected questionnaires are analyzed using the Pearson correlation test. The relationship is around 15% - 29%. Ideological and ritualistic dimensions have a strong negative correlation (29%), consequential (28%), intellectual (23%) and experiential (15%).Keywords: religiosity, religiosity dimensions, Muslim women’s behavior, fashion. 
Pengaruh Perputaran Kas Dan Perputaran Total Asset Turnover Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Farmasi Di Bursa Efek Indonesia (BEI) Nissa Pebrianti; Nurrasyidin Nurrasyidin; Zulpahmi Zulpahmi
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 2, No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jeamm.v2i1.2539

Abstract

Dalam pelaksanaan kegiatan bisnis, perusahaan harus dapat menggunakan dan mengelola kas dan total aset secara bijak sehingga perusahaan dapat memperoleh keuntungan. Informasi mengenai kas dan total aset suatu perusahaan dapat bermanfaat untuk mengetahui sejauh mana kemampuan perusahaan dalam menghasilkan laba dan kemudahan dalam mengelola kegiatan operasional secara efektif dan efisien merupakan cara untuk mengukur tingkat laba pada laporan keuangannya. Penelitian ini bertujuan untuk menganalisis pengaruh perputaran kas dan perputaran total aset terhadap profitabilitas yang menggunakan pengembalian aset pada perusahaan manufaktur sub sektor farmasi di Bursa Efek Indonesia selama periode 2013-2017 yang berjumlah 10 perusahaan dengan sampel 8 perusahaan. Penelitian ini menggunakan deskriptif kuantitatif dengan metode purposive sampling pada laporan keuangan tahun 2013-2017 pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Metode statistik yang digunakan adalah analisis regresi linier berganda, uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji autorelasi. Berdasarkan hasil analisis regresi linier berganda diperoleh persamaan regresi diperoleh nilai R Square sebesar 0,248 sehingga kontribusi pengaruh variabel (perputaran kas dan perputaran total aset) sebesar 24,8% sedangkan sisanya 75,2% dipengaruhi. Oleh faktor lain yang tidak diperiksa. Hasil penelitian ini menunjukkan secara parsial perputaran kas dan perputaran total aset berpengaruh signifikan terhadap profitabilitas. Perputaran kas dan perputaran total aset secara simultan berpengaruh signifikan terhadap profitabilitas.
Pengaruh Sistem Pengendalian Internal, Kemampuan Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi terhadap Kualitas Pelaporan Barang Milik Negara Zulpahmi Zulpahmi; Sumardi Sumardi; Shandy Kurnia Yasinanda
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.4390

Abstract

The purpose of this study aims to determine how much influence the internal control system, human resource capabilities, use of information technology and organizational commitment have on the quality of reporting on state property. The sample in this study was 100 employees of Lapas Kelas I Cipinang. Regression analysis reveals that the quality of reporting of state property is partly not affected by the internal control system. The quality of reporting on state property is partly not affected by the ability of human resources. The quality of state property reporting is partially unaffected by the use of information technology. The quality of state property reporting is partly influenced by organizational commitment. The quality of reporting on state property is influenced by the internal control system, human resource capabilities, the use of information technology, and organizational commitment simultaneously.
Co-Authors Ani Silvia Dita Anisa Putri Ika Puspita Anggraeni Meita Larasati Nissa Pebrianti Nurrasyidin Nurrasyidin Shandy Kurnia Yasinanda Sumardi Sumardi Sumardi Sumardi Sunarta Sunarta