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All Journal Jurnal Manajemen Terapan dan Keuangan 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) Community Development Journal: Jurnal Pengabdian Masyarakat 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 Edunity: Kajian Ilmu Sosial dan Pendidikan Journal of Innovation in Management, Accounting and Business Jurnal Pengabdian Masyarakat Bhinneka Jurnal Bisnis Kompetitif Jambi Accounting Review (JAR) Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Riset Akuntansi 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 Harmoni Economics: International Journal of Economics and Accounting
Gowon, Muhammad
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Analisis Perilaku Akuntansi Pelaku Usaha Mikro Di Kabupaten Batanghari Dahliana, Kurnia Shindy; Gowon, Muhammad; Ridwan, Muhammad
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1554

Abstract

Usaha mikro merupakan sektor dominan dalam struktur ekonomi Indonesia, namun masih menghadapi tantangan dalam penerapan praktik akuntansi yang memadai. Penelitian ini bertujuan menganalisis pengaruh perilaku dan motivasi pelaku usaha mikro terhadap penerapan praktik akuntansi di Kabupaten Batanghari. Penelitian menggunakan pendekatan kuantitatif dengan desain survei eksplanatori. Data dikumpulkan melalui kuesioner yang disebarkan kepada 100 pelaku usaha mikro menggunakan teknik purposive sampling. Instrumen diuji validitas dan reliabilitasnya, kemudian dianalisis dengan regresi linear berganda. Hasil analisis menunjukkan bahwa perilaku dan motivasi secara simultan berpengaruh signifikan terhadap penerapan praktik akuntansi (F = 75,554; p < 0,001; R² = 0,609). Secara parsial, motivasi (β = 0,417; p < 0,001) memiliki pengaruh lebih besar dibanding perilaku (β = 0,249; p < 0,001). Temuan juga menunjukkan dominasi perilaku akuntansi reaktif-parsial: pelaku usaha terbiasa mencatat transaksi harian dan menyadari manfaat laporan keuangan, namun tidak menyusun laporan komprehensif maupun mengikuti pelatihan akuntansi. Dominasi motivasi sebagai prediktor utama mengindikasikan pentingnya faktor internal dalam mendorong penerapan akuntansi. Kesenjangan antara kesadaran dan tindakan menunjukkan perlunya strategi intervensi yang tidak hanya bersifat teknis, tetapi juga membangun motivasi intrinsik dan kontrol perilaku melalui pelatihan aplikatif dan pendampingan berkelanjutan.
The Influence Of Human Resource Competency, Performance-Based Budgeting, Accountability, And Transparency On The Financial Performance Of District Governments Tri Karisma Ana Kurniati; Muhammad Gowon; Muhammad Ridwan
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.371

Abstract

This study aims to analyze the influence of human resource competency, performance-based budgeting, accountability, and transparency on the financial performance of sub-district governments, with a case study of all sub-district offices in East Tanjung Jabung Regency in 2024. This study uses a quantitative approach through a survey method, with primary data collection from 55 civil servant respondents in 11 sub-districts. Data analysis was carried out using validity, reliability, classical assumption tests, and multiple linear regression with the help of IBM SPSS Statistics 29. The results of the simultaneous test (F test) showed that the four independent variables together had a significant effect on the financial performance of sub-district governments (F count = 10.638 > F table = 2.56 and Sig = 0.000). Partially (t test), human resource competency had a significant positive effect (t = 3.195, Sig = 0.002), and performance-based budgeting also had a significant positive effect (t = 2.406, Sig = 0.020). Conversely, accountability (t = -2.179, Sig = 0.034) and transparency (t = -2.430, Sig = 0.018) had a significant negative effect on financial performance. This finding suggests that improving employee competency and strengthening performance-based budgeting can drive improvements in sub-district government financial performance. However, the lack of substantive implementation of accountability and transparency principles has a negative impact, indicating that both tend to remain merely administrative formalities. This study suggests the need for reformulation of accountability and transparency implementation strategies to truly promote the efficiency and effectiveness of public financial management.
Pengaruh Tax Planning, Profitability dan Ukuran Perusahaan terhadap Earnings Management pada Perusahaan Manufaktur Sektor Barang Konsumen Primer yang Terdaftar di BEI periode 2021-2023 Zai, Neliana; Wahyudi, Ilham; Gowon, Muhammad
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1659

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tax planning, profitability, dan ukuran perusahaan terhadap earnings management pada perusahaan manufaktur sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Variabel tax planning diukur dengan Effective Tax Rate (ETR), variabel profitability diukur dengan Return on Asset (ROA), variabel ukuran perusahaan diukur dengan logaritma natural dari total aset (Ln.Total Aset), dan variabel earnings management diukur dengan Discretionary Aaccruals (DA). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan selama periode 2021-2023. Sampel dalam penelitian ini sebanyak 255 data, dengan teknik pengambilan sampel menggunakan metode purposive sampling.  Analisis data dilakukan dengan bantuan software SPSS versi 27 menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial profitability berpengaruh positif dan signifikan terhadap earnings management. Sedangkan, tax planning dan ukuran perusahaan tidak berpengaruh signifikan terhadap earnings management. Secara simultan tax planning, profitability, dan ukuran perusahaan berpengaruh singnifikan terhadap earnings management. Penelitian ini memberikan kontribusi dalam membantu pihak manajemen memehami faktor-faktor internal yang dapat mendorong praktik earnings management
Pengaruh Penyaluran Kredit, Kredit Bermasalah dan BOPO Terhadap Capital Adequacy Ratio (CAR) dengan Profitabilitas sebagai Variabel Moderasi Simbolon, Elsa Riani; Muhammad Gowon; Dica Lady Silvera
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1757

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penyaluran kredit, kredit bermasalah dan beban operasional pendapatan operasional (BOPO) terhadap Capital Adequacy Ratio (CAR) dengan profitabilitas sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023. Populasi dalam penelitian ini terdiri atas 47 perusahaan perbankan, dengan pemilihan sampel menggunakan metode puposive sampling sehingga diperoleh 44 perusahaan sebagai sampel penelitian. Pengolahan dan analisis data dilakukan menggunakan perangkat lunak IBM SPSS versi 27. Hasil penelitian menunjukkan bahwa penyaluran kredit berpengaruh negatif dan signifikan terhadap CAR. Kredit bermasalah tidak berpengaruh terhadap CAR, BOPO memiliki pengaruh negatif dan signifikan terhadap CAR. Profitabilitas tidak terbukti mampu memoderasi pengaruh penyaluran kredit terhadap CAR. Profitabilitas sebagai variabel moderasi mampu memoderasi pengaruh kredit bermasalah dan BOPO terhadap Capital Adequacy Ratio (CAR).
THE EFFECT OF AUDIT FEE, AUDIT DELAY, AUDIT TENURE, AND AUDIT ROTATION ON AUDIT QUALITY: Case Study of Non-Cyclical Consumer Companies Listed on the Indonesia Stock Exchange 2021-2023 Lilin Naravita; Sri Rahayu; Muhammad Gowon
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.v4i06.2340

Abstract

Audit quality is an essential dimension of financial reporting credibility, particularly for public companies listed on the Indonesia Stock Exchange (IDX). The credibility of financial statements is reinforced by reliable external audits that assure stakeholders of the accuracy and fairness of reported information. This study explores the impact of audit fee, audit delay, audit tenure, and audit rotation on audit quality within Consumer Non-Cyclicals sector companies over the period 2021–2023. The study applies a quantitative approach using secondary data from 41 IDX-listed companies with 123 firm-year observations. Audit quality is measured through the use of Big Four auditors, while explanatory variables include audit fees, audit delays, audit tenure, and audit rotation. Logistic regression is employed to test both individual and joint effects of the variables. Findings suggest that audit fees and audit delay significantly affect audit quality, while tenure and rotation show no significant influence. Collectively, all four variables jointly influence audit quality. These results provide theoretical contributions to agency theory and practical implications for regulators, auditors, and firms.
The Impact of Regional Original Income, Balancing Funds, and Fiscal Stress on Capital Expenditures and Regional Government Financial Performance Primadi, Fergisa Rindang; Putra, Wirmie Eka; Gowon, Muhammad
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.v3i6.117

Abstract

Over the last few years, the financial performance of district/city governments in Jambi province has decreased. This condition can be seen from the regional financial independence which is still very low. Therefore, this research aims to analyze more deeply the influence of local revenue, balancing funds, and fiscal stress on regional government financial performance, both direct and indirect influences through capital expenditure. This research is quantitative descriptive. The research was conducted in all districts/cities in Jambi province and used secondary data. Data was obtained through the BPK-RI Jambi Province Representative page in the form of audited regional government financial reports with an observation period from 2017-2022. The data analysis method uses the path analysis method. The study's findings demonstrate that original revenue that is largely generated locally and balancing funds have a major and favorable impact on capital spending. Capital spending is not significantly impacted by fiscal stress. The financial performance of local governments is not significantly impacted by local revenue or fiscal strain. The financial performance of local governments is significantly and negatively impacted by partly balancing funds. The financial performance of local governments is positively and significantly impacted by capital expenditures. Additionally, it was shown that capital spending might moderate the impact of balancing budgets on the financial performance of local governments. But, capital spending does not mitigate the impact of local revenue and fiscal strain on the financial performance of local governments. This research has implications for formulating policies to increase local original income, determining the allocation of capital expenditure and improving the financial performance of regional governments in districts/cities in Jambi province.
Influence of Competency Human Resources , Utilization Information Technology and Applications Accounting Standards Government (SAP) on the Quality of Financial Reports with Control Internal as an Intervening Variable (Empirical Study at BLUD Community Health Center in Musi Banyuasin Regency) Ardiyanto, Redhy; Rahayu, Sri; Gowon, Muhammad
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9843

Abstract

We investigated the effects of many factors on the quality of financial reports at a health center in Musi Banyuasin Regency, including human skills, technology utilization, and adherence to government accounting laws. Using a tool called SmartPLS 4.0, we applied a technique known as quantitative analysis. The findings demonstrated that, either directly or indirectly through internal control mechanisms, human abilities, technological application, and adherence to accounting regulations can all have an impact on the caliber of financial reports.
PENDAMPINGAN PEMBUATAN PROTOTIPE PERANGKAT AJAR BAHASA INGGRIS KURIKULUM MERDEKA UNTUK GURU SEKOLAH MENENGAH ATAS DI KOTA JAMBI Masita, Ella; Hidayat, Marzul; Fortunasari, Fortunasari; Mukminin, Amirul; Gowon, Muhammad; Effendi, Saiful
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1670

Abstract

Sebagai seorang guru profesional, kemampuan untuk memahami kurikulum pendidikan nasional merupakan hal yang sangat penting demi mewujudkan tujuan pendidikan yang diharapkan dalam kurikulum tersebut. Selain itu, guru juga dituntut untuk mampu membuat perangkat ajar sesuai dengan tujuan dan rambu-rambu yang sudah ditetapkan di dalam kurikulum pendidikan tersebut. Kurikulum Merdeka sebagai kurikulum pendidikan nasional Indonesia yang baru diluncurkan secara resmi pada tahun 2022 yang lalu memiliki karakteristik perangkat ajar yang jauh berbeda dibandingkan dengan karakteristik perangkat ajar di Kurikulum 2013 pendahulunya. Karenanya, dipandang perluuntuk memberikan kegiatan pengabdian kepada masyarakat berupa pelatihan dan pendampingan kepada para guru sekolah dalam membuat perangkat ajar sebagaimana diamanatkan oleh Kurikulum Merdeka. Secara lebih spesifik, bidang studi yang dipilih adalah pembelajaran Bahasa Inggris karena merupakan expertise dari para dosen pelaksana kegiatan pengabdian kepada maysarakat ini, dalam hal ini kerjasama dengan Musyawarah Guru Mata Pelajaran (MGMP) beserta guru Bahasa Inggris Tingkat SMA Kota Jambi sebagai mitra.
EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM PEMBANGUNAN INFRASTRUKTUR DI DESA MARKANDING KECAMATAN BAHAR UTARA KABUPATEN MUARO JAMBI TAHUN ANGGARAN 2018-2021 Wilda Rahmatika D; Muhammad Gowon; Rahayu Rahayu
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 3 (2023): JUNI : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i3.355

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengelolaan alokasi dana desa dalam pembangunan infrastruktur di Desa Markanding Kecamatan Bahar Utara Kabupaten Muaro Jambi Tahun Anggaran 2018-2021. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Adapun Sumber data yaitu menggunakan data primer. Data yang diperoleh dari hasil penelitian dieksplorasi dengan menggunakan (1) Rasio Efektivitas PAD, (2) Reduksi Data, (3) Penyajian Data, dan (4) Penarikan Kesimpulan. Hasil Penelitian ini menunjukan bahwa Efektivitas pengelolaan alokasi dana desa dalam pembangunan infrastruktur di Desa Markanding dilihat dari: Rasio Efektivitas PAD tergolong cukup efektif dengan rata-rata rasio sebesar 99%. Pada tahap perencanaan, tahap penatausahaan, tahap pelaporan, dan tahap petanggungjawaban sudah berjalan dengan efektif, namun terdapat kendala pada tahap pelaksanaannya yaitu berupa keterlambatan penyaluran dana dari pemerintah kabupaten Muaro Jambi.
The Influence of Village Apparatus Capabilities and Village Financial System Implementation on Village Financial Management Accountability with the Internal Control System as a Moderating Variable in Nalo Tantan District, Merangin Regency Femi Nurul Atipah; Sri Rahayu; Muhammad Gowon
Formosa Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i6.9454

Abstract

This research aims to determine the influence of the ability of village officials and the implementation of the village financial system on the accountability of village financial management with the internal control system as a moderating variable in Nalo Tantan sub-district, Merangin Regency. The population in this research is village officials in Nalo Tantan sub-district, Merangin regency consisting of from 7 villages. The sample in this study used a saturated sample, namely a sampling technique using the entire population as a research sample consisting of 56 respondents. This research method uses quantitative methods. This research uses primary data obtained from questionnaires distributed to respondents. The results of the research show that the ability of village officials influences the accountability of village financial management and the implementation of the village financial system influences the accountability of village financial management, while the internal control system is unable to moderate the influence of the ability of village officials on the accountability of village financial management and the internal control system is unable to moderate the influence of system implementation. village finances towards accountability in village financial management.
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 Bobi Sadli Boki Anggara Cahyani, Utami Fajar Dahliana, Kurnia Shindy Dewi Firdaus, Taufiq Akbar 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 Femi Nurul Atipah Fergisa Rindang Primadi Fitrini Mansur Fitriyani Br Manik Fortunasari, Fortunasari Haryadi Haryadi Hengky Orlanda Heriyani, Heriyani Hernando, Riski HIDAYAT, MARZUL Hikma Latifa Hizazi Ika Rahmawati Ilham Wahyudi Ilham Wahyudi Imannisa, Maulida Januar, Wahyu Wiguna Jayawarsa, A.A. Ketut Junita, Melda Kasmardin, Kasmardin Lestari, Dian Rahayu Lilin Naravita Livitri Sri Yunita Sari M. Anggi Pujakusuma Mariska Putri Tarigan Marya Ulfa Q Melli Ramadhia Rusfa Misni Erwati Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa najwa, Khoirun Nina Noviani Novita Sari Nurianti Sihombing Okta F, Wiranti Okta Haviya Pranatalindo S Primadi, Fergisa Rindang Putri, Sasvira Ismiradita 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 Salman Jumaili Sam, Iskandar Simbolon, Elsa Riani Sitompul, Rodisna Marselin Sri Rahayu SRI RAHAYU Sri Wahyuni Sri Widiyati Sumardianti, Ade Tari Sumarni Sumarni Sumarni Syahrani, Adinda Putri Tiara Utami Tri Karisma Ana Kurniati Tri Lestari Wahyu MZ, Gandy Wilda Rahmatika D Wirmie Eka Putra Wiwik Tiswiyanti Yolanda Ramadani Yudi Yudi Yudi Yudi Yudi Yuliusman Yuliusman - Yuliusman Yuliusman Yusnaini Yusnaini Zai, Neliana Zalisman Rahmadan Zamzami Zulma, Gandy Wahyu Maulana