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All Journal Journal of Accountancy FE UBB IJBE (Integrated Journal of Business and Economics) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah Jurnal Akuntansi Equity: Jurnal Ekonomi Indonesian Journal of Social Science Research Innovative: Journal Of Social Science Research Indonesian Journal of Accounting and Business
Suhaidar Suhaidar
Universitas Bangka Belitung
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Voluntory Disclosure Organisasi Pengelola Zakat di Indonesia melalui Internet Financial Reporting Suhaidar Suhaidar; Wenni Anggita; Iski Zaliman
Accounthink : Journal of Accounting and Finance Vol. 8 No. 02 (2023): Oktober 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v8i02.9413

Abstract

Seiring dengan perkembangan dunia teknologi, perkembangan dari pelaporan keuangan melalui internet semakin meningkat pula. Hal ini akan menimbulkan dampak yang signifikan karena intensitas penggalian informasi masyarakat saat ini adalah mengandalkan media berbasis internet dikarenakan lebih efisien. Tujuan dari penelitian ini adalah menganalisis bagaimana voluntary disclosure yang diproksikan dengan nonprofit organization index melalui internet financial reporting pada organisasi pengelola zakat di Indonesia. Sampel penelitian ini sebanyak 11 organisasi dengan 3 tahun masa observasi. Hasil penelitian menunjukkan bahwa penerapan internet financial reporting hanya 60,13% yang berarti masih banyak organisasi pengelola zakat yang belum melakukan internet financial reporting. Variable ukuran dan umur organisasi berpengaruh terhadap pengungkapan informasi sedangkan variable kinerja dan tipe organisasi tidak berpengaruh terhadap pengungkapan informasi.
The Effect of Annual Report Readability, Carbon Emission Disclosure and Green Accounting Practices on Company Value Wenni Anggita; Ari Agung Nugroho; Suhaidar Suhaidar
Integrated Journal of Business and Economics (IJBE) Vol 8, No 1 (2024): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i1.716

Abstract

This study aims to analyze the effect of annual report readability, carbon emission disclosure and green accounting practices on company value with the research object of manufacturing companies listed on the IDX in 2020-2022. The approach used in this study is a descriptive quantitative using multiple linear regression. The sample of this study were 38 mining companies with an observation period of 3 years resulting in 114 research data. Data testing was carried out by partial analysis using the eviews tool. The results of this study found that the annual report readability, carbon emission disclosure and green accounting practices had a positive and significant effect on company value. This indicates that the easier an annual report is to read, the higher the quality of information received by its users, especially stakeholders, so that it greatly influences the decision making of investors. In addition, green accounting practices and carbon emissions disclosure is the first step that companies can take to minimize environmental problems faced by companies. This research is different from previous research, this study tries to combine how easy it is to read financial statements and also how environmental accounting and carbon emissions disclosure by companies can increase company value.
Pengaruh Financial Stability, Ineffective Monitoring dan Change In Auditor Terhadap Fraudulent Financial Reporting (Studi Pada Perusahaan Subsektor Perbankan yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2022) Jestin Prima Agli; Suhaidar Suhaidar; Wenni Anggita
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10405

Abstract

Penelitian ini bertujuan untuk menganalisis fraudulent financial reporting melalui fraud hexagon theory yang terdiri dari variabel financial stability, change in director, political connection, ineffective monitoring, change in auditor, dan CEO duality. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 34 perusahaan dengan 170 unit analisis yang diambil berdasarkan teknik purposive sampling. Jenis data yang digunakan merupakan data sekunder. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa financial stability berpengaruh positif dan signifikan terhadap fraudulent financial reporting karena memberikan tekanan bagi manajemen untuk melaporkan total aset perusahaan yang tinggi. Ineffective monitoring berpengaruh positif dan tidak signifikan terhadap fraudulent financial reporting karena perusahaan memiliki tingkat pengendalian internal yang baik dalam pembagian tugas serta audit yang teratur sehingga tidak memberikan kesempatan bagi manajemen melakukan tindakan kecurangan. Change in auditor berpengaruh positif dan tidak signifikan terhadap fraudulent financial reporting karena hasil audit periode sebelumnya cukup baik dan sesuai dengan perkiraan biaya perusahaan untuk keperluan audit.
Pengaruh Growth Opportunity Terhadap Cash Holding (Studi Pada Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar Di BEI Tahun 2020-2022) Annisa Zhafira Yamsyah; Suhaidar Suhaidar; Wenni Anggita
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11037

Abstract

Cash Holding atau ketersediaan kas merupakan hal yang sangat penting dalam perusahaan sehingga perusahaan harus memiliki sistem pengelolaan kas yang baik, apabila perusahaan tidak memiliki kas maka aktivitas yang terjadi di perusahaan tidak mampu berjalan dengan lancar. Penelitian ini bertujuan untuk mengetahui pengaruh growth opportunity terhadap cash holding. Teknik pengumpulan sampel menggunakan purposive sampling dan berdasarkan kriteria yang telah ditentukan yaitu sebanyak 25 sampel perusahan pertambangan sub sektor batu bara yang terdaftar di BEI tahun 2020-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis data berupa analisis regresi data panel dengan menggunakan E-Views 12. Hasil penelitian ini menunjukkan bahwa growth opportunity tidak berpengaruh terhadap cash holding.
Analysis of Distribution and Consumption Patterns in Pangkalpinang City Suhaidar Suhaidar; M. Afdal Samsuddin; Nurwasya Nurwasya; Ria Atlantika
Equity: Jurnal Ekonomi Vol 12 No 1 (2024): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v12i1.312

Abstract

The food industry not only fulfils basic human needs for survival, but is also one of the vital economic sectors for a region. It creates jobs, from farmers to distributors, and drives various related industries such as packaging and transportation. Furthermore, the export of food products can be a significant source of foreign exchange. Thus, the healthy and sustainable development of the food industry not only ensures the food security of the community, but also contributes to economic growth and overall regional welfare. The purpose of this study is to analyze distribution and consumption patterns in Pangkalpinang City, using analysis of market structure detection, and analysis of trade and transport margins. The data from this study uses primary data, the results show that the distribution pattern of cooking oil and chicken eggs has the longest path and the pattern of consumption of food commodities contributing to the highest deflation is rice
Co-Authors Andreadi Andreadi Anggraeni Yunita Annisa Zhafira Yamsyah Ari Agung Nugroho Ayu Mutiara Ayu Mutiara, Ayu Duwi Agustina Iski Zaliman Jestin Prima Agli Karmawan Karmawan Karmawan Karmawan Laurensia Widyastuti M. Afdal Samsuddin Nur Ahmad Ricky Rudianto Nurwasya Nurwasya Ria Atlantika Sumiyati Sumiyati Wenni Anggita Widyastuti, Laurensia