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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jambi Accounting Review (JAR) Central Publisher Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economics, Business and Innovation Research Jurnal Cakrawala Akuntansi
Yuliusman
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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THE EFFECT OF ORGANIZATIONAL COMMITMENT AND PROCEDURAL JUSTICE ON BUDGET PARTICIPATION AND VILLAGE PERFORMANCE IN MUARO JAMBI REGENCY Rafiqoh R.; Mukhzarudfa; Yuliusman
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.660

Abstract

This study aimed to investigate the impact of organizational commitment and procedural justice on budget participation, as well as the influence of organizational commitment and procedural justice on village performance. Additionally, the study explored the relationship between budgetary participation and village performance in Muaro Jambi District. The target population for this research comprised village officials and members of the BPD (Badan Permusyawaratan Desa) in Muaro Jambi Regency, with a sample of 23 villages that received Village Fund Performance Allocations. Primary data was collected through questionnaires, and path analysis with Smart PLS was employed to analyze the data, examining both direct and indirect effects between the variables. The findings of the study revealed that organizational commitment and procedural justice had an impact on budget participation. Furthermore, organizational commitment and procedural justice were found to influence village performance, while budgetary participation also played a role in shaping village performance within Muaro Jambi District.
The THE INFLUENCE OF RETURN ON ASSETS, TOTAL ASSET TURNOVER, AND DEBT TO EQUITY RATIO ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE Fathul Rezki, Achmad; Yuliusman
Jambi Accounting Review (JAR) Vol 5 No 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.39845

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Asset (ROA), Total Asset Turnover (TATO), dan Debt to Equity Ratio (DER) terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai variabel moderasi. Data yang digunakan dalam penelitian ini merupakan data yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tertentu. Teknik sampling yang digunakan adalah purposive sampling dan diperoleh sebanyak 50 perusahaan sebagai sampel dan total populasi selama 3 tahun periode dengan total sebanyak 150 sampel. Analisis data dilakukan menggunakan software WarpPLS (Partial Least Squares Structural Equation Modeling). Hasil penelitian menunjukkan bahwa ROA dan DER memiliki pengaruh signifikan terhadap Tax Avoidance, sementara TATO tidak menunjukkan pengaruh yang signifikan. Selain itu, ukuran perusahaan terbukti tidak memoderasi hubungan antara ROA TATO DER terhadap Tax Avoidance. Temuan ini memberikan implikasi penting bagi manajemen perusahaan dalam pengambilan keputusan keuangan serta bagi regulator dalam merumuskan kebijakan perpajakan.
Building Corporate Value Through Green Finance and Environmental Performance Lubis, Tona Aurora; Yuliusman; Andang Fazri; Muhammad Haris Saputra
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2402

Abstract

This study aims to analyze the Impact of Green Finance and Environmental Performance on Firm Value through Financial Performance. This objective is described as: 1) Analyzing the influence of Green finance, environmental performance and financial performance on firm value in Consumer Non-Cyclicals Sector Companies for the 2020-2023 Period 2) Analyzing the influence of Green finance and environmental performance on financial performance in Consumer Non-Cyclicals Sector Companies for the 2020-2023 Period 3) Analyzing the influence of Green finance and environmental performance on firm value through financial performance as a mediating variable in Consumer Non-Cyclicals Sector Companies for the 2020-2023 Period. This study is a quantitative study using SEM PLS. The results show that environmental performance has a positive and significant effect on financial performance, and financial performance is proven to have a strong and significant effect on firm value, while environmental performance does not directly affect firm value without the mediation of financial performance; On the other hand, Green Finance does not have a significant influence on either financial performance or company value, and is not proven to mediate the relationship, so it can be concluded that financial performance is a key factor that mediates the influence of environmental performance on company value, while green finance has not shown a significant contribution in the context of Consumer Non-Cyclicals sector companies in Indonesia for the period 2020–2023.
Pengaruh E-Commerce Shopee, Sistem Informasi Akuntansi, dan Persepsi Risiko terhadap Minat Berwirausaha Mahasiswa Universitas di Jambi Rani Nur Az-zahra Osman; Disya Yuke Farhana; Yuliusman; Muhammad Gowon
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.936

Abstract

Penelitian ini difokuskan untuk mengidentifikasi pengaruh Shopee sebagai platform e-commerce, penerapan sistem informasi akuntansi, serta persepsi risiko terhadap minat mahasiswa universitas di Jambi dalam berwirausaha. Tingginya angka pengangguran terbuka di kalangan usia muda menunjukkan perlunya pembinaan jiwa kewirausahaan di perguruan tinggi. Walaupun Shopee menguasai lebih dari separuh pangsa pasar e-commerce di Indonesia, tingkat ketertarikan mahasiswa untuk berwirausaha masih tergolong rendah. Pendekatan kuantitatif digunakan dengan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) melalui perangkat lunak SmartPLS. Data dikumpulkan dari 200 mahasiswa menggunakan kuesioner berskala Likert. Hasil analisis menunjukkan bahwa penggunaan Shopee berpengaruh positif signifikan terhadap minat wirausaha mahasiswa, demikian pula sistem informasi akuntansi, sedangkan persepsi risiko memberikan pengaruh negatif signifikan. Secara keseluruhan, ketiga faktor tersebut menjelaskan 67,3% variasi minat wirausaha mahasiswa. Temuan ini diharapkan dapat memperkuat pengembangan ekosistem kewirausahaan digital di lingkungan perguruan tinggi
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MASYARAKAT DALAM MENGGUNAKAN LAYANAN PINJAMAN ONLINE Sri Wahyuni; Sri Widiyati; Yuliusman; Muhammad Gowon
Journal Central Publisher Vol 3 No 6 (2025): Jurnal Central
Publisher : Central Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60145/jcp.v3i6.669

Abstract

Latar Belakang : Perkembangan teknologi finansial mendorong kemudahan akses layanan keuangan, termasuk pinjaman online. Namun, rendahnya literasi keuangan dan maraknya pinjaman ilegal menimbulkan risiko keuangan, sosial, dan psikologis bagi masyarakat, terutama kelompok berpenghasilan rendah. Tujuan : Penelitian ini bertujuan untuk mendeskripsikan faktor-faktor yang memengaruhi keputusan masyarakat dalam menggunakan pinjaman online serta implikasinya terhadap perilaku keuangan dan kesejahteraan ekonomi. Metode : Penelitian ini menggunakan metode Systematic Literature Review (SLR) terhadap 36 artikel dari Google Scholar yang relevan dengan topik pinjaman online. Pendekatan ini dipilih untuk memperoleh pemahaman menyeluruh dan objektif terhadap fenomena pinjaman online. Hasil dan Pembahasan : Hasil penelitian menunjukkan bahwa literasi keuangan, gaya hidup konsumtif, kemudahan akses, serta persepsi risiko berpengaruh terhadap minat menggunakan pinjaman online. Masyarakat berpenghasilan rendah cenderung memanfaatkan pinjaman digital untuk kebutuhan mendesak, namun berisiko terjebak dalam utang. Kesimpulan : Pinjaman online memberikan peluang inklusi keuangan, namun juga menimbulkan tantangan berupa risiko ekonomi dan sosial. Diperlukan peningkatan literasi keuangan serta pengawasan terhadap platform digital lending untuk mendorong perilaku keuangan yang sehat di masyarakat.
PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL COST TERHADAP CORPORATE VALUE DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-202 Novita Efirawandefit; Yuliusman; Nela Safelia
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.49650

Abstract

Environmental damage caused by mining activities has increased attention to environmental performance and costs. This study aims to analyze the effect of Corporate Environmental Performance and Environmental Cost on Corporate Value, with Financial Performance as an Intervening Variable, in mining companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The data analysis method used in this study is Partial Least Square – Structural Equation Modeling (PLS-SEM) run using SmartPLS4 software. Based on the analysis results, only Corporate Environmental Performance has a positive and significant effect on Corporate Value. Environmental Cost and Financial Performance do not significantly influence Corporate Value. Financial Performance is unable to mediate the relationship between Corporate Environmental Performance and Environmental Cost on Corporate Value. These results confirm that the Indonesian capital market values environmental commitment as a signal of legitimacy and reputation, but the financial benefits of environmental expenditures are not visible in the short term. Companies need to make environmental management a sustainable strategy to strengthen long-term value.
The Influence of Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchan Lian Undari Permata Sari; Yuliusman; Fitrini Mansur
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.44834

Abstract

The purpose of this study is to determine Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This research method uses descriptive verification through a quantitative approach. The sample in this study was 49 Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The analytical tools used in this study are descriptive statistical analysis and inferential statistical analysis using multiple linear regression models with the help of SPSS Version 25. The results of the study indicate that Green Accounting does not have a significant effect on Company Value. Capital Structure has a significant effect on Company Value. Sustainability Report has a significant effect on Company Value. Financial Distress has a significant effect on Company Value. Green Accounting has a significant effect on Company Value with Financial Distress as an intervening variable. Capital Structure does not have a significant effect on Company Value with Financial Distress as an intervening variable. Sustainability Report has a significant effect on Company Value with Financial Distress as an intervening variable. Keywords: Green Accounting, Capital Structure, Sustainability Report, Company Value, Financial Distress
ANALYSIS OF LIQUIDITY RATIO AS AN ASSESSMENT TOOL FOR FINANCIAL PERFORMANCE AT PT BANK MANDIRI (PERSERO) Tbk (2019-2023) Widya Ika Juliana; Yuliusman; Riski Hernando
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.45808

Abstract

This study aims to analyze the liquidity ratio as a tool to measure financial performance at PT Bank Mandiri (Persero) Tbk. The research applies a descriptive qualitative approach, focusing on financial reports from 2019 to 2023. Liquidity ratio analysis is considered important because it shows the bank’s capability to meet short-term obligations or liabilities that have matured. Through this analysis, the study seeks to provide a clear picture of how well PT Bank Mandiri manages its liquidity during the observed period. The ratio reflects the bank’s financial health, especially its ability to provide funds quickly to fulfil customer withdrawals, loan disbursements, and other short-term commitments. By using this approach, the study can evaluate financial stability and performance without relying on complex statistical models. The findings are expected to give insights into the bank’s effectiveness in liquidity management and its overall resilience in facing financial challenges. Keywords: Financial Statements, Liquidity Ratio.
Influence Profitability, Leverage, Company Size Towards Corporate Social Responsibility Disclosure (Empirical Study on Food and Beverage Sector and Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX) for The 2016-2018 Period Fitriatul Takiah; Yuliusman; Yuliana
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46728

Abstract

This study aims to determine the effect of profitability, leverage and company size variables on corporate social responsibility disclosure in food and beverage companies listed on the IDX in 2016-2018. The population of this study was food and beverage companies listed on the IDX in 2016-2018. The sampling technique used purposive sampling. There were 12 companies that met the criteria as samples. The software used for data processing was SPSS version 25. The results of this study are profitability affects corporate social responsibility disclosure, leverage affects corporate social responsibility disclosure, and company size affects corporate social responsibility disclosure. This study contributes to the importance of maintaining solid profitability, prudent leverage, and sufficient scale to enhance transparency in CSR reporting. Specifically, firms in the food and beverage industry should actively monitor these financial metrics to improve their CSR profile, which can attract socially conscious investors and reinforce stakeholder trust.
Study On The Use Of Management Accounting Information Systems In Planning And Decision Making (PT. ASKRINDO Cabang Jambi) Sulthoni Fiqri; Yuliusman; Safelia, Nela
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46732

Abstract

This research aims to examine the management accounting information system and to analyze the use of the management accounting information system in decision making at PT. Askrindo Jambi Branch. The research method uses a qualitative approach through data collection by interviews, observation and documentation. The research results show that PT. Askrindo Jambi Branch already has an information system called ACS (Askrindo Core System). The use of the ACS system is used in the management accounting information system for planning, and also when making decisions at PT. Askrindo's Jambi branch is interconnected between technical fields at branch level (Jambi) and then evaluated by directors at central level. Both theoretical and practical contributions are made by this study. Theoretically, it improves how MAIS successfully aligns central decision-making with branch-level operations in a service-oriented financial institution. Practically speaking, the study identifies gaps in PT Askrindo Jambi's information flow and shows how MAIS can be improved to increase responsiveness, speed up decision-making, and align operations—providing advice for comparable businesses going through digital transformation.
Co-Authors Andang Fazri Disya Yuke Farhana Fathul Rezki, Achmad Fitriatul Takiah Fitrini Mansur Gowon, Muhammad Lian Undari Permata Sari Muhammad Haris Saputra Mukhzarudfa, Mukhzarudfa Nela Safelia Novita Efirawandefit Rafiqoh R. Rani Nur Az-zahra Osman Riski Hernando Sri Wahyuni Sri Widiyati Sulthoni Fiqri Tona Aurora Lubis Widya Ika Juliana Yuliana Yuliana