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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Journal Of Human And Education (JAHE) Formosa Journal of Multidisciplinary Research (FJMR) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Edunity: Kajian Ilmu Sosial dan Pendidikan Journal of Innovation in Management, Accounting and Business Jambi Accounting Review (JAR) Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Ilmiah Dan Karya Mahasiswa Central Publisher International Journal of Multidisciplinary Approach Research and Science Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Green Economics: International Journal of Islamic and Economic Education Jurnal Cakrawala Akuntansi
Gowon, Muhammad
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Koperasi (SIAKOP) Pada Koperasi di Kota Jambi Junita, Melda; Gowon, Muhammad; Wahyu MZ, Gandy
Jambi Accounting Review (JAR) Vol 4 No 2 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini dilatar belakangi oleh penurunan jumlah Koperasi di Kota Jambi dari tahun 2019 sampai 2021 semula berjumlah 381 koperasi yang berstatus aktif dan mengalami pembubaran serta pencabutan hak izin usaha sehingga mengalami penurunan jumlah koperasi yang berstatus aktif menjadi 220 koperasi. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi kinerja Sistem Informasi Akuntansi Koperasi (SIAKOP) pada Koperasi di Kota Jambi. Populasi penelitian yaitu koperasi yang telah menggunakan SIAKOP di Kota Jambi. Sampel yang dipilih dengan teknik purposive sampling sebanyak 35 orang responden.  Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik analisis regresi linear berganda menggunakan software SPSS versi 26. Hasil penelitian ini menunjukkan bahwa variabel keterlibatan pemakai terhadap pengembangan sistem Informasi akuntansi (SIA), kemampuan sumber daya manusia (SDM), program pelatihan dan pendidikan, dukungan manajemen puncak, dan ukuran organisasi memiliki pengaruh terhadap kinerja Sistem Informasi Akuntansi Koperasi (SIAKOP).
The Effect of Profitability, Financial Leverage, Firm Size, Dividend Policy, and Stock Value on Income Smoothing in Food and Beverages Companies Listed on Indonesia Stock Exchange in 2020-2022 Sitompul, Rodisna Marselin; Gowon, Muhammad; Jumaili, Salman
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.731

Abstract

Income smoothing is the intentional normalizing of profits to a specified level or trend. Smoothing is an attempt by the company's management to lessen anomalous variations in profitability, to the extent permitted by solid accounting and management standards. This study aims to explore the effects of many factors, including stock value, dividend policy, firm size, profitability, and financial leverage, on income smoothing approaches. The population of the study consisted of the 84 food and beverage companies that were listed on IDX between 2020 and 2022. The sampling process provides 20 companies for a three-year observation period using a purposive sample method. Logistic regression analysis is used in the data analysis process using the SPSS 26 program. The study's findings indicate that income smoothing is influenced by all variables at the same time. Variable dividend policies significantly have effect on income smoothing, partially. However, there is no effect between the factors of stock value, company size, profitability, or leverage.
The Influence of Transformational Leadership Style, Organizational Commitment, Reward and Punishment on Performance-Based Budgeting: Empirical Study at Public Broadcasting Institutions in Jambi City Putri, Yumiza Aprilia; Hizazi, Achmad; Gowon, Muhammad
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.858

Abstract

This research aims to analyze and prove empirically the influence of transformational leadership style, organizational commitment, rewards and punishment on performance-based budgeting at public broadcasting institutions in Jambi City. This research used a purposive sampling method with 37 respondents in this study. Data collection was carried out using a questionnaire. The data analysis method uses validity and reliability tests, classical assumption tests and hypothesis testing using multiple linear regression with the help of the SPSS version 29 software program. The research results show that partially Transformational Leadership Style and Organizational Commitment have an effect on Performance-Based Budgeting, while Reward and Punishment do not influence on Performance Based Budgeting. Simultaneously Transformational Leadership Style, Organizational Commitment, Reward and Punishment influence Performance-Based Budgeting at Public Broadcasting Institutions in Jambi City.
Pelatihan Penggunaan ICT sebagai Media Pembelajaran bagi Guru Sekolah Menengah dengan Menerapkan Model Goad Al Arif, Tubagus Zam Zam; Fortunasari, Fortunasari; Gowon, Muhammad; Handayani, Reli; Efriza, Dony
JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Vol 4, No 1: Februari (2023)
Publisher : ICSE (Institute of Computer Science and Engineering)

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Abstract

Abstrak: Pesatnya perkembangan dan kemajuan teknologi saat ini berdampak pada peningkatan jumlah pengguna information and communication technology (ICT). Perkembangan teknologi tersebut melahirkan berbagai macam aplikasi yang dapat dimanfaatkan dalam konteks pembelajaran. Namun, perkembangan teknologi tersebut tidak dibarengi dengan peningkatan kompetensi guru dalam mengintegrasikan teknologi terhadap pembelajaran. Kondisi ini disebabkan karena guru kurang termotivasi dan tidak mendapatkan pengetahuan serta skills yang cukup untuk memanfaatkan aplikasi-aplikasi pembelajaran tersebut. Kegiatan pelatihan yang dilaksanakan ini bertujuan untuk meningkatkan kompetensi guru dalam memanfaatkan ICT sebagai media pembelajaran sekaligus menghasilkan artikel ilmiah sebagai hasil dari pengabdian kepada masyarakat yang dilakukan. Pelatihan ini dilaksanakan secara offline di SMPN 46 Muaro Jambi dengan agenda dan materi yang telah disiapkan oleh tim pengabdian. Jumlah peserta yang hadir dalam pelatihan ini sebanya k 50 orang guru yang berasal dari 3 sekolah berbeda (SMPN 46 Muaro Jambi, MA Raudhatul Muhajirin, dan MTs Raudhatul Muhajirin) yang berada disekitar tempat pelaksanaan kegiatan. Materi pelatihan berupa praktik penggunaan aplikasi pembelajaran yang terdiri dari HotPotatoes, Kahoot, dan Superteacher. Hasilnya, peserta mampu membuat latihan dan kuis berbasis digital melalui aplikasi HotPotatoes, Kahoot, dan Superteacher yang dapat mereka manfaatkan dalam pembelajaran di sekolah.Abstract: Nowadays, the rapid development of technology has an impact on increasing the number of users of information and communication technology (ICT). The development of technology has brought to various applications that can be used in the context of learning. However, the development of technology is not accompanied by an increase in teacher competence in integrating technology into learning and teaching process. This condition is caused by some factors, such as, teachers are less motivated and do not get sufficient knowledge and skills to take advantage of these learning applications. This current training activity aims to improve the competence of teachers in utilizing ICT as a learning medium as well as to produce scientific articles as a result of community service. This training was conducted in an offline mode at SMPN 46 Muaro Jambi, with the agenda and materials prepared by the team. The number of participants who attended this training was 50 teachers from 3 different schools located around the location of the training. The training material is in the form of practical use of learning applications consisting of HotPotatoes, Kahoot, and Superteacher. As a result, participants were enthusiastic in participating in the training and were able to use some of the learning applications carried out in the training.
THE INFLUENCE OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH ORGANIZATIONAL COMMITMENT, LOCUS OF CONTROL AND DECENTRALIZATION AS MODERATING VARIABLES AT PT POS INDONESIA JAMBI CITY Rusfa, Melli Ramadhia; Yudi, Yudi; Gowon, Muhammad
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.976

Abstract

This research aims to determine the effect of budget participation on managerial performance with organizational commitment, locus of control and decentralization as moderating variables at PT. Pos Indonesia Jambi City. This research was conducted through a survey by distributing online questionnaires to the participants. A total of 67 employees from PT. Pos Indonesia Jambi City were selected as the sample for this study. The collected data was analyzed using a specific data analysis method. Prior to hypothesis testing, the classical assumptions were examined. The hypothesis testing was conducted using moderated regression analysis (MRA), including t-tests, F-tests, and coefficient of determination tests. The findings of this research indicate that budget participation has a significant impact on managerial performance. Furthermore, organizational commitment, locus of control, and decentralization collectively have a significant influence on the relationship between budget participation and managerial performance. However, individually, organizational commitment, locus of control, and decentralization do not have an effect on the relationship between budget participation and managerial performance.
THE INFLUENCE OF PERFORMANCE MEASUREMENT SYSTEM ON THE IMPLEMENTATION OF SAKIP IN THE JAMBI PROVINCIAL GOVERNMENT Muhammad Gowon; Yuliusman Yuliusman; Fortunasari Fortunasari
Jurnal Akuntansi Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.2.93-104

Abstract

Performance Measurement System (PMS) including Performance Accountability is the obligation of every institution to be implemented accurately and measurably. Government AgencAy Performance Accountability System (SAKIP) which has been regulated in PP no. 29 of 2014 contains regulations of the President of the Republic of Indonesia regarding general regulations for the implementation of SAKIP. The purpose of this study was to determine the effect of the PMS factors on the implementation of SAKIP in the Jambi provincial government by connecting the 5 factors of the PMS and the implementation of SAKIP that influenced them. Specifically, the objects or parts of local government organizations that can explain this problem are the existing agencies, agencies and bureaus or regional apparatus organizations that are under the auspices of the provincial government. The research method used is descriptive quantitative. The warp Partial Least Square (warpPLS) program is a variance-based data processing program created to solve the problems caused by covariance-based SEM. This study hypothesizes the influence of the PMS factors on the implementation of SAKIP. The activities carried out began with submitting proposals to the Jambi provincial government, which then sought data directly or through third parties. Students as enumerators are used to search for data in the field. Primary data used comes from provincial government officials, while secondary data is obtained using the services of parties who are not directly involved with Jambi provincial government policies. The research was conducted by directly observing the Jambi governor's office and was also carried out using only information technology via the internet network. So that the information obtained does come from data sources that are truly valid, reliable and trustworthy.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2022 Ridho Prastio; Wijaya, Rico; Gowon, Muhammad
Jambi Accounting Review (JAR) Vol 5 No 1 (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.v5i1.36465

Abstract

Tujuan para investor menginvestasikan dananya kepada suatu perusahaan adalah untuk memaksimalkan return tanpa mengabaikan risiko yang akan dihadapinya. Investor sebagai pemilik dana cenderung tertarik pada perusahaan yang membagikan dividen secara rutin tiap tahunnya. Perusahaan memberikan dividen sebagai bentuk reward kepada pemegang saham agar para pemegang saham tetap menanakan modalnya pada perusahaan tersebut. Penelitian ini bertujuan untuk mengetahuan pengaruh profitabilitas, likuiditas, leverage dan ukuran perusahaan terhadap kebijakan dividen pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini adalah penelitian kuantitatif dengan metode dokumentasi. Populasi dalam penelitian ini ada 226 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dan didapatkan 46 perusahaan yang memenuhi kriteria. Analisis data menggunakan Structural Equation Modeling Partial Least Square (SEM-PLS) dengan sofeware WarpPls 8.0. Hasil penelitian ini menunjukkan profitabilitas, likuiditas dan leverage berpengaruh terhadap kebijakan dividen. Sedangkan ukuran perusahaan tidak berpengaruh terhadap kebijakan dividen. Kebijakan dividen akakn mempengaruhi citra perusahaan, sehingga pemberian dividen akan memberikan sinyal positif bagi para investor untuk menentukan keputusan investasi.
ANALISIS PENGGUNAAN SESKEUDES, KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERASI Boki Anggara; Ratih Kusumastuti; Muhammad Gowon
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14297

Abstract

Akuntabilitas merupakan hal yang sangat penting dalam upaya mempertanggungjawabkan kegiatan yang telah dilakukan suatu entitas sebagai bentuk pertanggungjawaban kepada shareholders. Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh yang positif dan signifikan antara seskeudes, kompetensi sumber daya manusia, dan sistem pengendalian internal pemerintah terhadap akuntabilitas pengelolaan APBDes melalui tingkat pendidikan sebagai variabel moderasi. Populasi dalam penelitian ini adalah perangkat desa yang terdiri dari Kepala Desa, Sekretaris dan Bendahara Desa di Pemerintah Desa dalam lingkup Kota Sungai Penuh sebanyak 180 Responden. Dimana seluruh responden dijadikan sampel dalam penelitian ini. Metode pengumpulan data yaitu kuesioner. Teknik analisis data dalam penelitian ini yakni statistik deskriptif dengan uji inner model dan outer model menggunakan Partial Least Squares - Structural Equation Model (PLS-SEM). Berdasarkan hasil penelitian ini menunjukkan bahwa Seskeudes berpengaruh positif dan signifikan terhadap Akuntabilitas pengelolaan APBDes dengan tingkat signifikansi 0.005<0.05 maka hipotesis I diterima. Kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap Akuntabilitas pengelolaan APBDes dengan tingkat signifikansi 0.000<0.05 maka hipotesis II diterima. Sistem pengendalian internal berpengaruh positif dan signifikan terhadap Akuntabilitas pengelolaan APBDes dengan tingkat signifikansi 0.000<0.05 maka hipotesis III diterima. Seskeudes berpengaruh positif dan tidak signifikan terhadap Akuntabilitas pengelolaan APBDes melalui tingkat pendidikan sebagai variabel moderasi dengan tingkat signifikansi 0.764>0.05 maka hipotesis IV ditolak. Kompetensi sumber daya manusia berpengaruh positif dan tidak signifikan terhadap Akuntabilitas pengelolaan APBDes melalui tingkat pendidikan sebagai variabel moderasi dengan tingkat signifikansi 0.590>0.05 maka hipotesis V ditolak. SPIP berpengaruh positif dan tidak signifikan terhadap Akuntabilitas pengelolaan APBDes melalui tingkat pendidikan sebagai variabel moderasi dengan signifikansi 0.811>0.05 maka hipotesis VI ditolak. Simpulan dari penelitian ini adalah menunjukkan bahwa seskeudes, kompetensi sumber daya manusia, dan sistem pengendalian internal pemerintah berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan APBDes. pengelolaan seskeudes, kompetensi sumber daya manusia, dan sistem pengendalian internal pemerintah berpengaruh positif dan tidak signifikan terhadap akuntabilitas pengelolaan APBDes melalui tingkat pendidikan sebagai variabel moderasi.
Analysis of Audit Delay Determinants: An Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange Ali, M. Khairun Najmi; Yudi; Gowon, Muhammad
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i6.12661

Abstract

This research investigates the impact of profitability, capital structure, and liquidity on audit delay. Employing a quantitative approach, the study utilizes secondary data sourced from the Indonesia Stock Exchange (IDX) for companies in the property and real estate sector from 2020 to 2023. A purposive sampling technique was applied, resulting in a sample of 91 companies. Descriptive statistics and multiple linear regression were used to analyze the data with SPSS software (version 26) at a 5% significance level. The findings reveal that profitability and capital structure both significantly influence audit delay, while liquidity does not have a significant impact. Additionally, the combined effects of profitability, capital structure, and liquidity on audit delay were found to be significant.
The Effect of Internal Control, Implementation of Good Governance, and Organizational Commitment on Employee Performance : (Study at the Jambi Province Industry and Trade Office) Syahrani, Adinda Putri; Gowon, Muhammad; Hernando, Riski
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6630

Abstract

This study aims to determine the effect of the application of internal control, good governance, and organizational commitment to on employee performance at the Department of Industry and Trade of Jambi Province. The type of research used in this study is a type of quantitative research. The data used is primary data in the form of a research questionnaire. The population in this study were employees who worked at the Industry and Trade Office of Jambi Province. This study used a purposive sampling technique. The results of the questionnaire data were analyzed and processed using the WarpPLS 7.0 application. The results of this study each variable has an influence on employee performance.This study uses the warp pls 7.0 application as a tool for processing data. while previous studies used SPSS to process data.
Co-Authors Achmad Hizazi Acong Setia Budi Afrizal Al Arif, Tubagus Zam Zam Ali, M. Khairun Najmi Amirul Mukminin Anggie Rizka S Ardiyanto, Redhy Ariani, Lia Audri, Claristha Virzha Az-zahra Osman, Rani Nur Boki Anggara Dahliana, Kurnia Shindy Dica Lady Silvera Disya Yuke Farhana Doli Candra Dony Efriza Effendi, Saiful Ella Masita Emilia Fornia Enggar Diah PA Enggar Diah Puspa Arum Evi Hidayakh Farhana, Disya Yuke Femi Nurul Atipah Fitriyani Br Manik Fortunasari, Fortunasari Haryadi Haryadi Hengky Orlanda Hernando, Riski HIDAYAT, MARZUL Hikma Latifa Hizazi Ilham Wahyudi Ilham Wahyudi Jayawarsa, A.A. Ketut Junita, Melda Kasmardin, Kasmardin Lilin Naravita Livitri Sri Yunita Sari Marya Ulfa Q Melli Ramadhia Rusfa Misni Erwati, Misni Muhammad Ridwan Muhammad Ridwan Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa najwa, Khoirun Nina Noviani Novita Sari Nurianti Sihombing Okta F, Wiranti Okta Haviya Pranatalindo S Primadi, Fergisa Rindang Pujakusuma, M. Anggi Putri Ayu, Ronika Putri, Yumiza Aprilia Rahayu Rahayu Rani Nur Az-zahra Osman Ratih Kusumastuti Reli Handayani, Reli Reni Yustien Reni Yustien Rico Wijaya Z Ridho Prastio Riski Hernando Rita Friyani Rizki Ghina Izdihar Rusfa, Melli Ramadhia Sadli, Bobi Salman Jumaili Sasvira Ismiradita Putri Simbolon, Elsa Riani Sitompul, Rodisna Marselin Sri Rahayu SRI RAHAYU Sri Rahayu Sri Wahyuni Sri Widiyati Sumardianti, Ade Tari Syahrani, Adinda Putri Tiara Utami Tri Karisma Ana Kurniati Tri Lestari Wahyu MZ, Gandy Wilda Rahmatika D Yolanda Ramadani Yudi Yudi Yudi Yudi Yudi Yuliusman Yuliusman - Yuliusman Yuliusman Yuliusman Yuliusman Yusnaini Yusnaini Zai, Neliana Zalisman Rahmadan Zamzami Zulma, Gandy Wahyu Maulana