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<![CDATA[PENDAMPINGAN PEMBUATAN PROTOTIPE PERANGKAT AJAR BAHASA INGGRIS KURIKULUM MERDEKA UNTUK GURU SEKOLAH MENENGAH ATAS DI KOTA JAMBI ]]>
<![CDATA[Ella Masita]]>;
<![CDATA[Marzul Hidayat]]>;
<![CDATA[Fortunasari Fortunasari]]>;
<![CDATA[Amirul Mukminin]]>;
<![CDATA[Muhammad Gowon]]>;
<![CDATA[Saiful Effendi]]>
<![CDATA[ Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE) ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/jh.v4i6.1670
<![CDATA[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.]]>
<![CDATA[THE INFLUENCE OF PERFORMANCE MEASUREMENT SYSTEM ON THE IMPLEMENTATION OF SAKIP IN THE JAMBI PROVINCIAL GOVERNMENT ]]>
<![CDATA[Muhammad Gowon]]>;
<![CDATA[Yuliusman Yuliusman]]>;
<![CDATA[Fortunasari Fortunasari]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2021) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/j.akuntansi.11.2.93-104
<![CDATA[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.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2022 ]]>
<![CDATA[Ridho Prastio]]>;
<![CDATA[Wijaya, Rico]]>;
<![CDATA[Gowon, Muhammad]]>
<![CDATA[ Jambi Accounting Review (JAR) Vol. 5 No. 1 (2024): Jambi Accounting Review (JAR) ]]>
Publisher : <![CDATA[Jurusan Akuntansi FEB Universitas Jambi ]]>
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DOI: 10.22437/jar.v5i1.36465
<![CDATA[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.]]>
<![CDATA[Pengaruh Pemahaman Akuntansi, Persepsi Pelaku, Omset dan Besaran Modal Terhadap Penyusunan Laporan Keuangan pada UMKM di Kota Jambi ]]>
<![CDATA[Lia Ariani]]>;
<![CDATA[Mukhzarudfa Mukhzarudfa]]>;
<![CDATA[Muhammad Gowon]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v8i1.1433
<![CDATA[MSMEs have a considerable role in the economy in Indonesia, which was proven during the Covid 19 pandemic crisis, where in the midst of that crisis MSMEs were able to survive. Apart from that, MSMEs also have their own problems, especially internal problems related to recording financial statements. This study aims to analyze the influence of accounting understanding, actors' perceptions, turnover and amount of capital on the preparation of financial statements for MSMEs in Jambi City. This study uses primary data obtained by distributing questionnaires to MSMEs in the field of trade and industry in 11 districts in Jambi City. This study selected 100 samples with determination using stratified random sampling. This study used Multiple Regression Analysis method with SPSS 26. The results of this study show that the understanding of accounting, turnover and amount of capital affect the preparation of financial statements in MSMEs, while the perception of actors does not affect the preparation of financial statements in MSMEs.]]>
<![CDATA[Pengaruh Pengetahuan Etika dan Gender terhadap Persepsi Etis Mahasiswa Akuntansi dengan Love of Money Sebagai Variabel Intervening ]]>
<![CDATA[Claristha Virzha Audri]]>;
<![CDATA[Wirmie Eka Putra]]>;
<![CDATA[Muhammad Gowon]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v9i1.1888
<![CDATA[This study aims to understand the influence of ethical knowledge and gender on the ethical perception of accounting students at Jambi University, both directly and with love of money as an intervening variable. The study used a survey method approach with quantitative analysis and primary data collection through questionnaires distributed online to accounting student respondents at Jambi University, class of 2020-2022. The study population was all accounting students of the class, with a sample of 100 students selected using the purposive sampling method based on certain characteristics. Data analysis was carried out using the SEM-PLS method through descriptive and quantitative statistical stages, and hypothesis testing using the bootstrapping technique by looking at the significance of the p-value. The results of the study prove that ethical knowledge and gender have a significant effect on the ethical perception of accounting students, where women tend to have better ethical perceptions than men. In addition, love of money has an impact on ethical perceptions, although it does not mediate the relationship between ethical knowledge, gender, and ethical perceptions. Individuals with a better understanding of ethics show a more balanced relationship with material things and less attachment to the pursuit of wealth. However, gender does not always correlate with money-related behavior.]]>
<![CDATA[The Effect of Good Corporate Governance, Gender Diversity and Age Diversity on Financial Performance in Infrastructure Sector Companies Listed on The Indonesia Stock Exchange in 2020-2023 ]]>
<![CDATA[Rizki Ghina Izdihar]]>;
<![CDATA[Ilham Wahyudi]]>;
<![CDATA[Muhammad Gowon]]>
<![CDATA[ Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 1 (2025): Green Economics: International Journal of Islamic and Economic Education ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.70062/greeneconomics.v2i1.66
<![CDATA[This study aims to find out and prove the influence of Good Corporate Governance, Gender Diversity, and Age diversity on financial performance in infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The companies that became the population in this study were 69 companies by eliminating as many as 23 companies. The analysis methods used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSSV26 For Windows software as a tool. The results of this study stated that the audit committee, institutional ownership, gender diversity of the board of commissioners, age diversity of the board of commissioners had no effect on financial performance. Gender diversity of the board of directors and gender diversity of the board of directors have an impact on financial performance.]]>
<![CDATA[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 ]]>
<![CDATA[Boki Anggara]]>;
<![CDATA[Ratih Kusumastuti]]>;
<![CDATA[Muhammad Gowon]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v8i2.14297
<![CDATA[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.]]>
<![CDATA[Analysis of Audit Delay Determinants: An Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Ali, M. Khairun Najmi]]>;
<![CDATA[Yudi]]>;
<![CDATA[Gowon, Muhammad]]>
<![CDATA[ Indonesian Journal of Economic & Management Sciences Vol. 2 No. 6 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijems.v2i6.12661
<![CDATA[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.]]>
<![CDATA[The Effect of Internal Control, Implementation of Good Governance, and Organizational Commitment on Employee Performance : (Study at the Jambi Province Industry and Trade Office) ]]>
<![CDATA[Syahrani, Adinda Putri]]>;
<![CDATA[Gowon, Muhammad]]>;
<![CDATA[Hernando, Riski]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v7i2.6630
<![CDATA[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.]]>
<![CDATA[Determinan Kinerja Keuangan Perusahaan Kosmetik Yang Terdaftar di BEI Tahun 2019-2024 ]]>
<![CDATA[Hikma Latifa]]>;
<![CDATA[Muhammad Gowon]]>;
<![CDATA[Riski Hernando]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v3i3.1656
<![CDATA[This study aims to determine the influence of company size, sales growth, independent operating costs on financial performance as measured byreturn on asset(ROA) in cosmetic companies listed on the Indonesia Stock Exchange (IDX) in 2019-2024. This research is a quantitative research, namely data in the form of numbers. The data source in this study is secondary data, namely data that is not obtained indirectly, data obtained from annual reports obtained from the company's website or from the official website of the Indonesia Stock Exchange. The population in this study is all cosmetic companies listed on the Indonesia Stock Exchange totaling 7 companies. The sample of this study uses saturated sampling where all members of the population are used as samples and the sample in this study is 42 samples. The analysis method in this study uses multiple linear regression analysis which is processed using the programSPSS versi 26.0 for windows. The results of this study indicate that company size significantly affects financial performance (ROA), sales growth does not affect financial performance (ROA), while operational costs significantly affect financial performance (ROA).]]>
