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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi Kompetif Jurnal Pengabdian Kompetitif
Jeni Wardi
Sekolah Pasca Unilak
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PELATIHAN PERPAJAKAN UNTUK GURU DAN BENDAHARA MI MUHAMMADIYAH 02 PEKANBARU (MI MUDA) Jeni Wardi; Zulia Khairani; Imran Al Ucok Nasution
Jurnal Pengabdian Kompetitif Vol. 5 No. 1 (2026): Pemberdayaan Masyarakat Berbasis Inovasi, Digitalisasi, dan Penguatan Kapasitas
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v5i1.2851

Abstract

Abstract: Schools have a strategic role in forming quality human resources, which must be supported by accountable and transparent financial management, including in the tax aspect. However, in practice, there is still limited understanding of teachers and school treasurers regarding tax obligations, especially regarding the management of BOS funds and the use of the digital tax system. Based on these conditions, a team of lecturers from the Postgraduate School of Lancang Kuning University (Unilak) carried out Community Service activities in the form of Tax Training for teachers and treasurers of MI Muhammadiyah 02 Pekanbaru (MI MUDA). This activity aims to increase participants' competency in understanding school tax obligations as well as technical skills in using the Coretax DJP-based digital taxation system, including registration and activation of the Population Identification Number (NIK) as a tax identity, as well as the use of the e-Bupot and e-Invoice applications. Implementation methods include interactive lectures, discussions, direct practice, and technical assistance. The results of the evaluation of 14 participants showed a significant increase in understanding after the activity, marked by an increase in the participants' ability to understand and apply school tax administration and reporting. This activity makes a real contribution in supporting the implementation of accountable, transparent and professional Good School Governance in partner schools.
GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN KEBERLANJUTAN SEBAGAI PENENTU NILAI PERUSAHAAN: ANALISIS MODERASI KEPEMILIKAN INSTITUSIONAL Zidani Arhandi Rahmana; Jeni Wardi; Indarti Indarti
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Akuntabilitas Keuangan, Tata Kelola Perusahaan, dan Transformasi Akuntansi Berk
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2796

Abstract

This study aims to analyze the influence of sustainability disclosure, the proportion of independent commissioners, institutional ownership, and the interaction between sustainability disclosure and institutional ownership on firm value in plantation companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative panel data regression approach with purposive sampling, the findings reveal that sustainability disclosure positively influences firm value, while independent commissioners and institutional ownership show no significant effect. Moreover, institutional ownership does not moderate the relationship between sustainability disclosure and firm value. A key contribution of this research is the evidence that the combination of sustainability disclosure and institutional ownership has not yet generated tangible added value, highlighting that governance effectiveness depends on disclosure quality and industry sensitivity. The study underscores the importance of enhancing sustainability disclosure, strengthening the role of independent commissioners, and engaging institutional ownership in strategic oversight to foster legitimacy and stakeholder trust.
ANALISIS POTENSI KEBANGKRUTAN MENGGUNAKAN MODEL ALTMAN’S Z-SCORE, MODEL ZMIJEWSKI X-SCORE, DAN MODEL SPRINGATE SERTA PENGARUH KINERJA CAMEL TERHADAP MODEL ALTMAN’S Z-SCORE, MODEL ZMIJEWSKI X-SCORE, DAN MODEL SPRINGATE PADA BANK KONVENSIONAL SWASTA YANG TE Rizki Harianda; Jeni Wardi; Indarti Indarti; Agus Seswandi
Jurnal Daya Saing Vol. 12 No. 1 (2026): Manajemen dan Transformasi Organisasi di Era Digital: Perspektif Sumber Daya M
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i1.2678

Abstract

In business and commercial activities, risks are inevitable, particularly the risk of bankruptcy. This risk is especially critical in the banking sector, which functions as a financial intermediary that collects funds from third parties (investors), including the public, companies, and government or private institutions, and redistributes these funds to parties in need of financing. Banks also engage in investment activities such as real estate and other sectors. Consequently, banks face potential risks in both the short and long term, particularly the risk of bankruptcy. Bankruptcy risk may arise from various factors, both internal and external. This risk applies to all sectors, whether managed by the government or private entities. In the private sector, indications of bankruptcy risk can significantly affect investor confidence in investing in bank shares, while the public may also become reluctant to deposit funds in such banks. Therefore, it is important to detect and minimize bankruptcy risk by analyzing financial conditions using bankruptcy prediction models such as the Altman Z-Score, Springate, and Zmijewski X-Score, as well as by examining the influence of CAMEL-based financial performance on these three models. This study employs a quantitative research approach using secondary data obtained from the financial statements of the sampled banks. The analysis aims to identify bankruptcy risk indicators in bank financial reports through the calculation of bankruptcy scores and multiple linear regression analysis. The results of the study indicate that CAMEL performance has a significant effect on the indication of bankruptcy risk, although the level of significance varies across banks and prediction models. These findings provide valuable evaluations and contributions for bank management and investors, and also offer theoretical and practical insights for academics conducting further research or collaborative studies to develop new scholarly work.
ANALISIS EFISIENSI PENGELOLAAN KEUANGAN PADA PUSKESMAS SEDINGINAN KEC TANAH PUTIH KAB ROKAN HILIR DALAM IMPLEMENTASI PROGRAM JAMINAN KESEHATAN NASIONAL Fitri Sakniah; Fahmi Oemar; Jeni Wardi
Jurnal Daya Saing Vol. 12 No. 1 (2026): Manajemen dan Transformasi Organisasi di Era Digital: Perspektif Sumber Daya M
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i1.2714

Abstract

This study examines the financial management efficiency of the Sedinginan Community Health Center (Puskesmas), Tanah Putih District, Rokan Hilir Regency, in implementing the National Health Insurance (JKN) Program for the 2022-2024 period. The results show a 100% efficiency rate in the management of JKN capitation funds, with budget realization on target and absorption of 98%, with no budget surplus (SILPA). The implemented financial management mechanism involves a four-stage cycle: planning using a performance-based RKA-Capitation, direct disbursement of funds from BPJS Kesehatan, implementation through a digital system and e-catalog, and layered supervision based on the SIMDA real-time dashboard. This efficiency contributed to a 23% increase in service quality, operational optimization with staff incentives and a 28% increase in productivity, and high accountability with no BPK audit findings. These findings reinforce the positive correlation between financial management efficiency, staff incentives, and health service quality in Puskesmas, providing an effective financial management model for primary health care facilities in Indonesia.
PENGARUH KEPEMIMPINAN ALTURISTIK LURAH TERHADAP PELAYANAN PUBLIK MELALUI INOVASI DI KECAMATAN TEMBILAHAN HULU Mela Lividia Belino; Muhammad Rasyid Abdillah; Jeni Wardi
Jurnal Daya Saing Vol. 12 No. 1 (2026): Manajemen dan Transformasi Organisasi di Era Digital: Perspektif Sumber Daya M
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i1.2739

Abstract

This research examines how altruistic leadership by village heads impacts public services via innovation in Tembilahan Hulu District. Effective public services play a crucial role in local growth, yet they frequently encounter hurdles like scarce human resources, intricate administrative processes, and insufficient creativity. Altruistic leadership, which prioritizes community needs, is anticipated to spark innovative practices that elevate service standards. To identify variable interdependencies, the study uses a quantitative approach with a causal framework. It draws from 150 community members who use the services, selected through a full census. Information was gathered using surveys assessing views on altruistic leadership, innovation levels, and service excellence, then analysis using PLS-SEM (Partial Least Squares Structural Equation Modeling) to confirm hypotheses. Findings reveal that altruistic leadership positively and significantly affects both innovation and public services, but innovation lacks a notable direct influence on services and fails to bridge the two. The work offers theoretical and applied insights into refining local leadership frameworks, along with suggestions for bolstering community-driven innovation to better public services.
Co-Authors Agus Seswandi Fahmi Oemar Fitri Sakniah Imran Al Ucok Nasution Indarti Indarti Mela Lividia Belino Muhammad Rasyid Abdillah Rizki Harianda Zidani Arhandi Rahmana Zulia Khairani