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Praktik Akuntansi Keuangan Usaha Perajin Batik Di Kecamatan Pelayangan, Kota Jambi Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih
Jurnal Karya Abdi Masyarakat Vol. 3 No. 2 (2019): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.471 KB) | DOI: 10.22437/jkam.v3i2.8496

Abstract

The UMKM center of culture-based superior products of Jambi City is the center of Batik development and Sulaman Mas which is located in the area across Jambi City (Sekoja) which is spread until October 2018 in 2 subdistricts, namely Teluk Teluk and Pelayangan. With the number of business units as many as 75 UMKM. The purpose of this activity is to increase participants' knowledge about recording and presenting financial statements (Balance Sheet, Profit and Loss Statement), properly and correctly by using SIAPIK software. Grow and increase the trust of bank and non-bank financial institutions towards SMEs.Good financial management requires a form of copying by using an information system. An information system that can be used in making checks and advising on financial statements. The batik craftsmen who met in the Sanggar Batik Kajang Lako, none of which made the writing and preparation of financial statements using a representative information system. Compliance and compilation of financial statements are still made manually.
Perencanaan Dan Pengelolaan Keuangan Bumdes Desa Mendalo Darat, Kecamatan Jambi Luar Kota, Kabupaten Muaro Jambi Mukhzarudfa, Mukhzarudfa; Putra, Wirmie Eka; Afrizal, Afrizal; Susfayetti, Susfayetti; Yuliusman, Yuliusman
Jurnal Karya Abdi Masyarakat Vol. 4 No. 3 (2020): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.65 KB) | DOI: 10.22437/jkam.v4i3.11565

Abstract

Pembangunan dan perkembangan BumDes menunjukkan bahwa masalah perencanaan dan pengelolaan keuangan, disamping masalah-masalah produksi, pemasaran dan kepegawaian merupakan masalah senteral Bumdes dalam usaha mencapai tujuan Bumdes. Badan Usaha Milik Desa (BUMDes) di Kabupatn Muara Jambi telah mencapai 149 unit, berarti sudah 149 desa yang membentuk BumDes, dan jumlah BumDes yang aktif sudah berada di 50 desa. Desa Mendalo Darat, Kabupaten Muaro Jambi udah memiliki Bumdes sejak tahun 2015 yang diberinama BUMDes Mendalo Jaya. Kegiatan yang dilakukan oleh BumDes Mendalo Jaya dalam tahun 2020 ini adalah kegiatan dalam bentuk jasa, yang meliputi: jasa pembayaran rekening listrik, telepon/speedy, angsuran motor/mobil, TV, PDAM, BPJS dan ATK. Masih terbatasnya kegiatan BumDes, dikarenakan masih terbatasnya investor yang mau melakukan investasi dan sumberdaya yang profesional dalam mengelola BumDes. Dari berbagai kegiatan yang sudah dilakukan BUMDes belum membuat atau menyusun perencanaan ataupun penganggaran. Kegiatan masih bersifat insidentil. Hasil dari kegiatan pengabdian yang telah dilakukan, diharapkan bagi aparatur pengelola BUMDes khususnya, memilki pengetahuan yang lebih baik dalam menyusun perencanaan dan pengelolaan keuangan BumDes.Secara spesifik luaran dari kegiatan pengabdian ini adalah: (1) Meningkatnya pengetahuan aparat BUMDes dalam membuat, menysusn perencanaan dan pengelolaan keuangan, sehingga dapat meningkatkan kinerja BUMDes. (2) Aparat BUMDes dapat menyusun rencana penjualan, rencana produksi, rencana biaya, baik itu rencana biaya produksi, rencana biaya bahan baku, tenaga kerja dan lain. Perencana kas, perencanaan piutang. (3) Dapat disusun laporan keuangan BumDes yang sesuai dengan standar yang ditetapkan oleh pemerintah.
Pembinaan Ketahanan Pangan Santri Pesantren Al-Quran “Bina Insan” Di Masa Pandemi Covid-19 Melalui Budidaya Terpadu Ikan Dan Sayuran Melalui Metode Akuaponik Mukhzarudfa, Mukhzarudfa; Putra, Wirmie Eka; Setiawan, Dedy
Jurnal Karya Abdi Masyarakat Vol. 4 No. 3 (2020): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.816 KB) | DOI: 10.22437/jkam.v4i3.11570

Abstract

Saat ini dunia sedang di landa wabah penyakit yaitu Pendemi Covid-19, hampir semua negara di belahan dunia ini merasakan dampak dari wabah ini, tidak terkecuali di negara Indonesia. Dampak pendemi covid-19 ini memberikan efek yang luar biasa bagi setiap negara yang ada dan berkemungkinan dapat terjadinya bencana kelaparan di setiap negara akibat adanya isolasi mandiri dan pembatasan sosial berskala besar dengan tujuan untuk membatasi penyebaran wabah ini lebih luas lagi. Dalam mengahadapi dampak ini, banyak negara-negara yang ada di dunia membuat beberapa kebijakan-kebijakan baru, demi untuk dapat menyelamatkan masyarakatnya. Salah satunya negara Indonesia. Pemerintah Indonesia melalui Kementerian pertanian Republik Indonesia (RI) membuat kebijakan baru yaitu Agenda SOS/Emergency (agenda darurat) dalam bentuk menjaga ketahanan pangan dengan tujuan agar masyarakat di Indonesia dapat lepas dari bencana kelaparan akibat pandemic covid-19 ini. Berdasarkan survey dan Hasil studi pendahuluan, ditemukan ada beberapa permasalahan di sekolah mitra, yaitu: (1.) Masih banyak guru-guru yang ada di pesantren mitra ini, belum menegetahui kebijakan-kebijakan pemerintah dalam menghadapi wabah pendemic Covid-19 di masa New Normal. (2) Pesantren Mitra pada saat ini belum memiliki inovasi yang nyata untuk dapat menjaga ketersedian pangan bagi kebutuhan para santri-santri yang ada. Kegiatan pengabdian IPTEK yang akan diberikan adalah 1) Peningkatan pengetahuan Guru tentang Kebijakan pemerintah di masa New Normal, 2) Pelatihan dan pembuatan Inovasi Ketahanan pangan berupa Budidaya Terpadu Ikan dan Sayur mengunakan metode Akuaponik. Kegiatan pengabdian ini diberikan dalam bentuk pelatihan. Metode yang digunakan adalah: ceramah, tanya jawab, sharing ide, praktik/latihan mengenai cara mengimplementasikan dan memelihara inovasi ketahanan pangan tersebut. Lokasi kegiatan pengabdian diselenggarakan di Pesantren Bina Insan Bagan Pete Kec. Alam Barajo.
Peningkatan Pendapatan Keluarga melalui Kelompok Usaha Wanita Desa Pada Masa Pandemi Covid-19 Rahayu, Sri; Rainiyati, Rainiyati; Hamzah, Hamzah; Mukhzarudfa, Mukhzarudfa
Jurnal Karya Abdi Masyarakat Vol. 6 No. 2 (2022): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jkam.v6i2.23908

Abstract

Kelompok usaha Wanita menjadi salah satu bentuk usaha bersama anggota masyarakat di Indonesia yang terus dikembangkan oleh pemerintah dalam rangka untuk meningkatkan ekonomi rakyat. Filosofi gotong royong menjadi dasar bentuk usaha ini yang sesuai dengan jiwa dan karakter masyarakat Indonesia. Kelompok usaha Wanita di Indonesia baik dari sisi jumlah maupun kualitas dan perkembangan usaha terus meningkat, walaupun tidak dapat dipungkiri jumlah yang tutup usaha dan tidak aktif juga tidak sedikit. Salah satu penyebabnya adalah dari sisi lemahnya manajemen usaha dan pengelolaan keuangan, sehingga terkadang terjebak dengan permasalahan pinjaman dengan rentenir. Pengelolaan keuangan keluarga anggota yang masih belum tertib sehingga modal usaha masih sering terpakai untuk kebutuhan keluarga. Manajemen usaha dan pengelolaan keuangan yang tertib sangat diperlukan sehingga keberlangsungan usaha dapat dipantau dan bisa digunakan sebagai salah satu dasar pengambilan keputusan untuk rencana pengembangan usaha. Pemanfaatan pekarangan rumah juga perlu ditingkatkan untuk tambahan sumber pendapatan keluarga anggota. Kegiatan pengabdian kepada masyarakat (PPM) dilakukan dalam bentuk pelatihan manajemen usaha dan pengelolaan keuangan usaha, diskusi strategi pengelolaan keuangan keluarga yang efisien dan efektif dan pemanfaatan informasi keuangan untuk rencana pengembangan usaha serta pelatihan pemanfaatan pekarangan rumah sebagai sumber pendapatan keluarga. Seluruh peserta sangat antusias mengikuti kegiatan pelatihan. Hal ini terbukti dari diskusi dan banyaknya pertanyaan yang diajukan oleh anggota kelompok. Anggota dan calon anggota kelompok sangat berharap kegiatan pelatihan untuk meningkatkan keterampilan bagi wanita terus dapat dilakukan pada masa yang akan datang.
Competitiveness Factors and MSME Performance: Insights from Jambi Province Tona Aurora Lubis; Firmansyah, Firmansyah; Mukhzarudfa, Mukhzarudfa; Utama, Ahmad Nur Budi; Sari, Novita; Ningsih, Maryati
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the impact of competitiveness factors on MSME performance in Jambi Province. The research focuses on four key competitiveness factors: financial capabilities, entrepreneurial skills, government policies, and technological advancements. Utilizing a quantitative approach, data were collected from 100 MSMEs through structured questionnaires. The analysis was conducted using Partial Least Squares (PLS) through Smart PLS 3 software. The findings indicate that entrepreneurial skills are the most significant factor influencing MSME performance, with profit growth identified as a key performance indicator. These results suggest that enhancing entrepreneurial capabilities and leveraging regional strengths can improve MSME competitiveness and sustainability in both local and global markets.
THE INFLUENCE OF THE QUALITY OF SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE, INSTITUTIONAL OWNERSHIP, AND INDEPENDENT BOARD OF COMMISSIONERS ON FIRM VALUE (A STUDY ON FINANCIAL TECHNOLOGY (FINTECH) COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021–2023) Malau, Yemima Christiani; Mukhzarudfa, Mukhzarudfa; Mansur, Fitrini
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/qvj40w87

Abstract

This study is to examine the impact of institutional ownership, the independent board of commissioners, and the quality of Sustainable Development Goals (SDGs) disclosure on business value in the Financial Technology (Fintech) industry listed on the Indonesia Stock Exchange (IDX) for the years 2021–2023.  The increasing focus of investors on environmental concerns and sound corporate governance in assessing business value serves as the backdrop for this study.  Purposive sampling is employed in this quantitative study design.  The information was taken from the sustainability and annual reports of businesses.  Multiple linear regression was used in the analysis.  The findings indicate that while institutional ownership has no discernible impact on corporate value, the independent board of commissioners and the quality of SDG disclosures do have a significant effect. These findings imply that Fintech companies need to improve sustainability transparency and pay attention to ownership structure to enhance firm value in the eyes of investors.
IMPACT OF GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE WITH FIRM DEBT AS MODERATOR Wulandari, Wulandari; Mukhzarudfa, Mukhzarudfa; Dica Lady Silvera, Dica Lady Silvera
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13676

Abstract

This study examines the effect of green accounting, material flow cost accounting (MFCA), and capital structure on financial performance, with firm debt as a moderating variable. Using a quantitative approach, the research analyses secondary data from 109 basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016–2023 period. Data were collected through documentation and analysed using Microsoft Excel and E-Views 12 with panel data regression, including model selection tests, classical assumption tests, and descriptive statistics. T-tests and the coefficient of determination (R²) were employed to assess the significance of each variable. The findings show that green accounting significantly affects financial performance, while MFCA and capital structure do not. Firm debt moderates the relationship between green accounting and financial performance but has no moderating effect on the influence of MFCA and capital structure. Theoretical implications support the view that environmental sustainability, represented by green accounting, contributes to firm value, aligning with stakeholder and legitimacy theories. Companies are encouraged to adopt green accounting as a strategic tool, particularly in environmentally intensive industries, and to consider debt structure to maximise its financial impact. Future research should investigate other sectors or external factors influencing the effectiveness of MFCA and capital structure. Broader samples and mixed methods may also enhance understanding of how environmental and financial strategies interact in corporate settings.
Comparative Analysis of Sales, Gross Profit and GPM Before After the Increase in Vat in the Industrial Sector 2020-2024 Apriyanti, Nur Ulyana; Mukhzarudfa, Mukhzarudfa; Tiswiyanti, Wiwik
Asian Journal of Management Analytics Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i2.14065

Abstract

This study aims to perform a comparative analysis of sales levels, gross profit, and GPM before and after the increase in the (VAT) rate in companies listed on the IDX from 2020 to 2024. This is a comparative study using a quantitative approach. The data used in this research is secondary data, obtained from financial reports of companies listed on the IDX for the years 2020-2024.Sampling in this study was conducted using a purposive sampling technique, resulting in 32 companies from a population of 66 that met the criteria. The technique used to analyze the comparison of sales levels, gross profit, and GPM before and after the VAT rate increase is the Wilcoxon Signed Rank Test. The analysis reveals a significant difference in sales levels and gross profit, while no significant difference was found in the GPM before and after the VAT rate increase in the companies listed on the IDX.The results of the study indicate a significant difference in sales levels and gross profit before and after the VAT rate increase.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON COMPANY VALUE IN INFRASTRUCTURE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (YEAR 2015-2022) Kusumawati, Indah; Mukhzarudfa, Mukhzarudfa; Hernando, Riski
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 2 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i2.16847

Abstract

This study aims to investigate the extent to which financial performance and Good Corporate Governance influence the valuation of infrastructure-sector firms listed on the Indonesia Stock Exchange over the 2015–2022 period. The independent variables of excellent corporate governance in this study are an audit committee, managerial ownership, institutional ownership, and an independent board of commissioners. The debt-to-asset ratio, current ratio, and return on assets make up the independent variables of financial success. Company value is the dependent variable, and Tobin's Q serves as a stand-in for it. The data analysis methodology used in this study was multiple linear regression analysis, which was performed with the SPSS software version 20. The findings showed that concurrent effects on the company value were caused by the audit committee, management ownership, institutional ownership, independent board of commissioners, return on assets, debt-to-asset ratio, and current ratio. Keywords: Good Corporate Governance; Financial Performance; Company Value
Factors Affecting Carbon Emission Disclosure And Its Impact On Company Financial Performance (Study Of Energy Sector Companies Listed On The IDX In 2020-2022) Lestari, Rinda; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.115

Abstract

This research aims to determine the influence of carbon performance, environmental costs, and green product innovation on carbon emission disclosure and its impact on financial performance (a case study of Energy Sector Companies Listed on the IDX in 2020-2022). The population in the research is energy sector companies listed on the BEI in 2020-2022. The research sample was selected using a purposive sampling technique, namely a sample determination technique using predetermined criteria, so that a total sample of 54 research samples was obtained. This research method uses quantitative methods. This research uses secondary data obtained through the publication of financial reports, annual reports and sustainability reports for each energy sector company listed on the Indonesia Stock Exchange (BEI). The research results show that carbon performance and green product innovation have a positive and significant effect on carbon emissions disclosure. Environmental costs have a negative but not significant effect on carbon emissions disclosure. Carbon performance has a negative and significant effect on financial performance. Environmental costs have a positive and significant effect on financial performance. Green product innovation has a negative but not significant effect on financial performance. Disclosure of carbon emissions has a positive and significant effect on financial performance. Carbon performance and green product innovation have a positive and significant effect on financial performance through carbon emission disclosure. Environmental costs have a negative but insignificant effect on financial performance through carbon emission disclosure.
Co-Authors - Afrizal Abd Aziz, Marwa Abelia Fitri Rahman Achmad Hizazi Adi Surahmat Agung Pratama Ahmad Nur Budi Utama Alfala, Miftakul Khoir Amirul Afif Muhamat Anjarsari, Putri Salsa Apriyanti, Nur Ulyana Ariani, Lia Dedi Setiawan Dedy Setiawan Diana Safutri Dica Lady Silvera Dica Lady Silvera, Dica Lady Silvera Dilla Dwi R.R Dini Zaskya Eko Prasetyo Emilia Fornia Enggar Diah PA Enggar Diah PA Enggar Diah Puspa Arum Esthie Nur W.A Esty Octesy Etik Umiyati Fadhilah, Afifah Nurul Fatricia Rofalina Febrila, Ariqo Feranika, Ayu Ferinluary, Fadila Finti Eka S Firmansyah Firmansyah Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hamzah, Hamzah Handoko, Kris Hanna Septiani Hazmi Arimiko S Heriberta Heriberta Hernando, Riski Hurriyah Hurriyah Iin Tamarisa Ilham Wahyudi Izzuddin, Muhammad Jamaili, Salman Jordhi Arfito Jullani Kelvin Setiawan Kurniawati, Rizki Kusumawati, Indah Laga, Anastasya Lestari, Rinda liana parahdila Liana, Jenny M Indra Gunawan M Sholihin Malau, Yemima Christiani Maratusholihah Abd Latif Mardini, Sasra Martha Yurdila J Melfa Asi Gres Br Silalahi Meri Novita Sari Merry Wiraswasti S Mike Maya S Minati, Jurnia Moh. Ihsan Muhammad Gowon Muhammad Ridwan Musa Adikusuma Nanda Afrimelta Ningsih, Maryati Ningtyas, Arie Dea Nisa Oktavia Nora Triandini Novialdi . Novita Eka P. Novita Sari Nurfani Amelia Putri Nurfitriani , Nurfitriani Nurhasniwati Nuri Andriyani Nurul Tsalatsa Azizah Okta Sulviana Oktavia, Nisa Parkhurst, Helen Parmadi Puspita, Deta Qodri, Muhammad Amin Rachmani, Diah Ayu Rafiqoh R. Rahayu , Rahayu Rainiyati Rainiyati Ramadhanty, Della Ratih Kusumastuti Rega C Reni Yustien Reni Yustien Rezi Abdurrahman Rico Wijaya Z Riman Abimayu Riski Hernando Rita Friyani Robby Erviando Z Rusadi, Lia Atthahira Safittri, Wahyu Salman Jumaili Saraswati, Leli Sari, Dwi Rahmita Sidratul Fadil Sisti Nurjanah SRI RAHAYU Sri Rahayu Suridar Sanah Susfayetti, Susfayetti Syada Aryanto Syindy Cantika Tesa Hikmatia R Tona Aurora L Tona Aurora L Tona Aurora Lubis Wahyono Wahyono Wahyu MZ, Gandy Wasti Margaretha, Widya Wawan Anggara Winda Wulan S Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wulandari Wulandari Yudi Yudi Yudi Yudi Yudi Yuliana Yuliusman Yuliusman - Yuliusman Yuliusman Zesmi Kusmila Zulfanetti, Zulfanetti Zulma, Gandy Wahyu Maulana