Article Per Year (5 Year)
p-Index From 2019 - 2024
4.855
P-Index
This Author published in this journals
All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Trikonomika: Jurnal Ekonomi Jurnal Minds:Manajemen Ide dan Inspirasi Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Sosio e-kons Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Jambura Equilibrium Journal JIFA (Journal of Islamic Finance and Accounting) Kajian Akuntansi Tasharruf: Journal Economics and Business of Islam Indonesia Accounting Journal Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Akuntansi Jurnal Abdimas Bina Bangsa Jurnal Bina Bangsa Ekonomika JDEP (Jurnal Dinamika Ekonomi Pembangunan) Jurnal Inspirasi Binsis dan Manajemen Pena Dimas: Jurnal Pengabdian Masyarakat Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi dan Keuangan Islam (JAKIs) Glow: Jurnal Pengabdian Kepada Masyarakat
Amir Hamzah
Universitas Kuningan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search
Journal : Jurnal Riset Keuangan dan Akuntansi (JRKA)

 1 
ANALISIS DETERMINASI PENGHAMBAT PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA Hamzah, Amir
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1334

Abstract

This study aims to analyze the determination of inhibiting reporting of human resource accounting at Shariah microfinance institutions in Kuningan Regency, with the sample number of 70 respondents of shariah microfinance institutions.          This study used a qualitative descriptive research method and verification with interview or questionnaire technique. Research data were tested using instrument test, classical assumption test, multiple regression test.          The results showed partially variable cost of human resources have a significant positive effect on human resources accounting report, variable measurement of human resources value has a significant positive effect on the human resources accounting report and together show that the variable cost of human resources and measurement value human resources to the accounting reports of human resources. Keywords: Human Resource Cost, Human Resource Measurement Value, Human Resource Accounting Report
PENGARUH SOLVABILITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA Nur Fitri; Eyo Asro Sasmita; Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.3849

Abstract

This study aimed to know the influence of slovency, probability and size company of income smoothing in the sector industrial goods comsumption listed on the indonesian stock exchange. The sample in this study is determined by Purposive Sampling method based on the criteria of the consumer goods sector companies listed on the stock exchange indonesian and never delisted during the period 2014-2017, to obtained a sample of 26 company. This research used regression model of panel data. The result of this research concludes the result of f test jointly Solvabilitas, Profitability and Size have significant influence to Profit Income. And t test result (partial) Partially variable Solvability and Size Company have positive and significant effect to income smoothing. While Profitability variable has a negative and significant effect to income smoothing. The value of determination coefficient is 91,14% and it can be concluded that Debt to Equity Ratio, Profitability, and Size able to explain variable of Benefit of Earnings.Keywords: Income Smoothing, Solvency, Profitability and Company Size
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Sektor Keuangan Di Bursa Efek Indonesia Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 2 (2016): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i2.2687

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh Tata Kelolaterhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Sampel daripenelitian ini adalah 41 perusahaan sektor keuangan yang terdaftar di BursaEfek Indonesia dari 2013 sampai 2014. Untuk membuktikan hipotesis,penelitian ini menggunakan model analisis regresi liniear berganda. Hasilpenelitian menunjukkan bahwa Tata Kelola Perusahaan yang diproksikanoleh komposisi dewan komisaris independen, kepemilikan institusional,komite audit berpengaruh positif signifikan terhadap kinerja keuangan,kinerja keuangan tidak berpengauh signifikan terhadap pengungkapantanggung jawab sosial perusahaan, sedangkan Tata Kelola Perusahaan yangdiproksikan oleh komposisi dewan komisaris independen, dan komite auditberpengaruh positif signifikan terhadap pegungkapan tanggung jawab sosialperusahaan, serta kepemilikan institusional tidak berpengaruh signifikanterhadap pengungkapan tanggung jawab sosial perusahaan. Dalam penelitianini tata kelola yang baik dalam perusahaan mulai dari komposisi dewankomisaris independen, kepemilikan institusional dan komite audit maka akanmeningkatkan kinerja keuangan, sedangkan kinerja keuangan dankepemilikan institusional dalam penelitian ini belum mampu menjadi indikasisuatu perusahaan untuk meningkatkan pengungkapan tanggung jawab sosialperusahaan.Kata Kunci : Komposisi Dewan Komisaris Independen, KepemilikanInstitusional, Komite Audit, Kinerja Keuangan, Pengungkapan TanggungJawab Sosial Perusahaan
Analisis Determinasi Yang Mempengaruhi Ketepatan Pelaporan Keuangan Pada Perusahaan Sektor Perbankan Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 1 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i1.2379

Abstract

Tujuan penelitian ini adalah untuk mengidentifikasikan mengenai faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan. Dalam penelitian ini diidentifikasikan tiga, yaitu : Profitabilitas yang dihitung dengan ROA, Kualitas Auditor dan Opini Audit. Sampel terdiri dari 34 perusahaan perbankan yang telah Go Public di Bursa Efek Indonesia selama 3 tahun, yaitu dari tahun 2014 sampai dengan tahun 2016. Metode analisis data yang digunakan adalah Metode Analisis Regresi Berganda, berdasarkan analisis ini didapatkan hasil bahwa profitabilitas berpengaruh hipotesis pertama dan hipotesis kedua yaitu profitabilitas mempengaruhi ketepatan waktu pelaporan keuangan dan Kualitas Auditor mempengaruhi ketepatan waktu pelaporan keuangan. Sedangkan hipotesis ketiga opini audit tidak mempengaruhi ketepatan waktu pelaporan keuangan. Hasil penelitian ini diharapkan dapat membantu para pemakai laporan keuangan sebagai bahan referensi dan pembanding untuk mengambil keputusan dan untuk menambah pengetahuan dan informasi tentang ketepatan waktu pelaporan keuangan khususnya terhadap perusahaan perbankan yang terdaftar di Bursa Efek Indonesia.Kata Kunci : Profitabilitas, Kualitas Auditor, Opini Audit, Ketepatan Waktu Pelaporan
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN Iin Kartini; Dede Djuniardi; Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4392

Abstract

The purpose of this study was to analyze the influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Board of Directors, and Audit Committee on Financial Performance. The object of this research is the banking companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The sampling technique used in this study is non probability sampling. The sample method uses Purposive Sampling. The data analysis technique used is the classic assumption test, panel data regression analysis, coefficient of determination and hypothesis testing using the software eviews 9. The partial research results show that Institutional Ownership has positive and significant effect on Financial Performance, Managerial Ownership has positive and significant effect on Financial Performance, Independent Board of Commissioners has positive and significant effect on Financial Performance, Board of Directors has positive and significant effect on Financial Performance, Audit Committee influences positive and significant impact on financial performance. Keywords: Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Board of Directors, and Audit Committee
PENGARUH PENGETAHUAN KEUANGAN DAN SIKAP KEUANGAN TERHADAP PRAKTIK KEUANGAN SYARIAH MAHASISWA DI INDONESIA Amir Hamzah; Nurfania Sukma; Firda Andini Nurfa’ijah; Sindi Aprilia
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.7770

Abstract

The purpose of this study is to analyze the influence of financial knowledge and financial attitudes on sharia financial practices among Indonesian students. This research is a quantitative study using descriptive and verification research methods. Primary data was obtained using a questionnaire from a sample of 328 respondents from 25 provinces in Indonesia. Non-probability sampling with quota sampling techniques was used to select the sample. The data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with Smart-PLS software. The results showed that financial knowledge has a significant positive effect on sharia financial practices among Indonesian students. Additionally, financial knowledge has a significant positive effect on financial attitudes among Indonesian students, and financial attitudes have a significant positive effect on sharia financial practices among Indonesian students. Keywords: Financial Knowledge, Sharia Financial Practices, Financial Attitudes.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI KABUPATEN KUNINGAN Amir Hamzah; Nani Sumarni; Sani Rahmasari
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i1.7773

Abstract

This study aims to analyze the effect of tax knowledge and tax penalties on taxpayer compliance in Kuningan Regency. Data were obtained from 150 respondents using a questionnaire that had been tested for validity and reliability. Multiple linear regression analysis was used to test the hypothesis. The results showed that tax knowledge and tax penalties significantly influence taxpayer compliance. This indicates the importance of tax knowledge and penalty policies in improving taxpayer compliance.Keywords: Tax Knowledge, Tax Penalties, Taxpayer Compliance, Taxpayers, Kuningan Regency.
Co-Authors Agus Zainul Arifin Andi Supriadi Anisa Laila Rahayu Arief Nurhandika Ayus ahmad Yusuf Dadang Suhardi Dadang Suhendar Dadang Suhendar Dede Djuniardi Dewi Fatmasari Dzikro Hillyatul Aulia Enung Nurhayati Enung Nurhayati, Enung Eyo Asro Sasmita Firda Andini Nurfa’ijah Harjadi, Dikdik Hasna Firyal Khaerunnisa Herma Wiharno Herma Wiharno Iin Kartini Lia Dwi Martika Mohamad Rizky Nani Sumarni Neni Nurhayati Nugraha, Helmi Nur Fitri Nur Santy Nurfania Sukma Odang Supriatna Oktaviani Rita Puspasari Purnama, Dendi Reza Hibar Pangestu Riska Riska Sani Rahmasari Sindi Aprilia Sri Rahayu Sri Wijayatri Teti Rahmawati Tia Septiani Vikka Nurmunasyaroh