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All Journal 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 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Zulkarnain Zulkarnain
Institut Manajemen Wiyata Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.604 KB) | DOI: 10.22515/jifa.v2i1.1603

Abstract

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.
Analisis Rasio Keuangan Daerah untuk Mengukur Kinerja Keuangan Pemerintah Kabupaten/Kota di Jawa Barat Zulkarnain Zulkarnain
Cakrawala Repositori IMWI Vol. 3 No. 1 (2020): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.674 KB)

Abstract

Measurement of the financial performance of local governments can show the financial condition of local governments and the ability of the region to explore and manage the existing sources of funds. A good regional financial performance can be seen from its effectiveness in exploring regional potentials, lower dependency on the central government, and a larger portion of PAD to finance regional development. This study seeks to measure the financial performance of the District-City Government in West Java by using a regional financial ratio measurement tool, which consists of the Fiscal Decentralization Ratio, the Regional Government Financial Dependency Ratio, the PAD Effectiveness Ratio, and the Capital Expenditure Ratio. The results of the measurement of the Fiscal Decentralization Ratio concluded that the financial capacity of the Regency-City Government in West Java is still classified as "LESS". The measurement results of the Regional Government Financial Dependency Ratio concluded that there were no local governments whose financial dependence on transfer funds falls into the "LOW" category. The results of the measurement of the PAD Effectiveness Ratio concluded that the majority of local governments in West Java had been effective and very effective in realizing the PAD target. And the results of the Capital Expenditure Ratio measurement concluded that there had been efforts from the District-City Government in West Java to maximize Capital Expenditures. This study has several limitations. Subsequent research can add the scope of testing or assessment to be more comprehensive, for example by conducting tests or studies on the determinants of the financial performance of local governments or the impact resulting from the factual conditions of the financial performance of local governments.
Pengaruh ROA dan DER Terhadap Stock Price Perusahaan yang Terdaftar di BEI Zulkarnain Zulkarnain; Regina Syahara; Yuli Novitasari
Cakrawala Repositori IMWI Vol. 3 No. 1 (2020): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

The aim of this study to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Price of the food and beverage subsector manufacturing companies listed on Indonesia Stock Exchange in 2013-2017. Population of this study are 18 companies. Sample selection is done by using purposive sampling method to obtain 12 companies. Data used in this study is secondary data obtained from the company’s annual report. The data analysis technique used was multiple linear regression with SPSS version 25. The results showed that ROA had a positive-significant effect on Stock Price. DER on the other hand has no effect on Stock Price. Simultaneously, ROA and DER have a significant effect on Stock Price of the food and beverage subsector manufacturing companies for 2013-2017.
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

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Abstract

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.
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)

Abstract

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.
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)

Abstract

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).
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)

Abstract

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.
Pengaruh Ukuran Perusahaan, Diversifikasi Operasi, dan Diversifikasi Geografis terhadap Financial Distress Naomi Nababan; Nuru Riani; Zulkarnain Zulkarnain
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v5i2.4201

Abstract

This study was conducted to obtain empirical evidence of the effect of firm size, operating diversification, and geographic diversification on financial distress. The research sample is Textile and Garment Sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample selection technique used purposive sampling method with predetermined criteria, to obtain a sample of 15 companies with four periods and a total of 60 observations. Data analysis used logistic regression analysis with SPSS version 25 software. The results showed that company size, operating diversification, and geographical diversification had no effect on financial distress.
ANALISIS PENERAPAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA: ANALISIS PENERAPAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA Zulkarnain Zulkarnain; Widi Nurdiati
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.758 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.472

Abstract

This study aims to determine the application of Permendagri No. 113/2014 concerning Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, and guidance and supervision of village financial management. The qualitative-descriptive method is used to describe and interpret data regarding village financial management found in the field and then draw a conclusion. Data collection was carried out by documentation study and interviews. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are that in general the financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency is not fully in accordance with Permendagri No. 113/2014. Some of the obstacles faced include in the Village planning that it is not timely to submit the Raperdes regarding the APBDesa. In the implementation of financial management it is against the Permendagri and not in accordance with the Permendagri. Then, the monthly reports are not submitted to the Village Head. As well as less than optimal guidance and supervision from local governments.
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

Abstract

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.
Co-Authors Akhmad Yani Derdjo Djony Saputro Elis Natasya Elvan Alvian Iskandar lala Novikasari Melly Fuji Astuti Naomi Nababan Nur Asiah Nurazizah Nuru Riani Regina Syahara Rezka Andriansyah Rida Farida Ryan Kurniawan Seli Nurdianti Siti Annisa Failasufi Siti Mariyam Sonivia Gunawan Sri Haryanti Sukmanadya, Yurissa Trisa Inna Fitriyani Widi Nurdiati Wuri Mirawati Yuli Novitasari