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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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The influence of human Resource Competency and Budget Participation on the Reliability of Financial Reports with an Internal Control System as a Moderating Variable in the Jambi Regional Police in 2024 Acong Setia Budi; 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.v3i6.9674

Abstract

This research aims to determine the influence of human resource competency and budget participation on the reliability of financial reports with the internal control system as a moderating variable in the Jambi Regional Police in 2024. The population in this study is Jambi Regional Police personnel who work in the financial sector consisting of 34 unit. Determining the sample in this research uses techniques total sampling where the entire population was used as a research sample consisting of 135 respondents. This research method uses descriptive quantitative methods. SEM-PLS was used to analyze this research data. The data used is primary data obtained from questionnaires distributed to respondents. The results of the research show that human resource competence has a significant effect on the reliability of financial reports and budget participation has no effect on the reliability of financial reports, while the internal control system as a moderating variable is able to influence on the variables of human resource competence and budget participation in increasing reliability of financial statements.
Analysis of the Impact of Implementing PSAK 72 on Financial Performance and Price Earning Ratio in Non-Cylical Consumer Companies Listed on the Indonesian Stock Exchange for the 2018-2021 Period Sumardianti, Ade Tari; Enggar Diah Puspa Arum; Muhammad Gowon
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.6819

Abstract

The purpose of this study is to analyze how the implementation of PSAK 72 has affected the price-earning ratio and financial performance of non-cyclical consumer firms that are listed on the Indonesian Stock Exchange for the years 2018 through 2021. Quantitative study employing secondary data is being conducted here. All non-cyclical consumer firms listed on the IDX for the period of 2018–2021 make up the population of this study. To collect 72 samples, the sampling method employed a purposive sampling methodology with many criteria. With SPSS 29.0, a straightforward linear regression data analysis method is employed. The study's findings demonstrate that while the solvency ratio (DER) and price earning ratio (PER) have a favorable and substantial impact, the application of PSAK 72 to financial performance with profitability ratios (ROA) and liquidity (CR) has no effect
Analysis of Effectiveness, Efficiency, and Contribution of Regional Tax Revenue and Regional Levies to Original Regional Income (PAD) of Kerinci Regency Year 2019-2021 Nina Noviani; Yudi; Muhammad Gowon
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.8395

Abstract

The puproses of this research is to determine the extent of the effectiveness, efficiency and contribution of regional taxes and levies to Kerinci Regency's Original Regional Income. This research was conducted at the Regional Financial and Revenue Management Agency (BPKPD) Kerinci Regency, Jambi Province. This research uses a quantitative descriptive approach with data collection techniques, namely observation. The data used is secondary data in the form of reports on the realization of Kerinci Regency regional tax and levy revenues. The research results show that (1) The effectiveness of regional taxes and levies in Kerinci Regency is less effective (2) The efficiency of collecting regional taxes and levies is categorized as efficient (3) The contribution of regional taxes and levies is categorized as very less contributing. So it is hoped that the Regional Financial and Revenue Management Agency (BPKPD) of Kerinci Regency can optimize regional taxes and levies in Kerinci Regency
Pengaruh Pengetahuan Etika dan Gender terhadap Persepsi Etis Mahasiswa Akuntansi dengan Love of Money Sebagai Variabel Intervening Audri, Claristha Virzha; Putra, Wirmie Eka; Gowon, Muhammad
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.1888

Abstract

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.
Pengaruh Pemahaman Akuntansi, Persepsi Pelaku, Omset dan Besaran Modal Terhadap Penyusunan Laporan Keuangan pada UMKM di Kota Jambi Ariani, Lia; Mukhzarudfa, Mukhzarudfa; Gowon, Muhammad
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1433

Abstract

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.
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 Kompetensi Sumber Daya Manusia, Pelatihan dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan BUMDesa Kecamatan Rawas Ulu, Kabupaten Musi Rawas Utara najwa, khoirun; Rico Wijaya Z; Muhammad Gowon
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i3.2415

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia, pelatihan, dan pengalaman kerja terhadap kualitas laporan keuangan Badan Usaha Milik Desa (BUMDesa) di Kecamatan Rawas Ulu, Kabupaten Musi Rawas Utara. Fenomena yang melatarbelakangi penelitian ini adalah masih rendahnya kualitas laporan keuangan pada sebagian BUMDesa di wilayah tersebut, yang disebabkan oleh keterbatasan kompetensi pengurus, minimnya pelatihan teknis yang diberikan, serta pengalaman kerja yang kurang memadai. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data primer dikumpulkan melalui kuesioner yang disebarkan kepada 112 pengurus BUMDesa. Variabel independen terdiri dari kompetensi sumber daya manusia, pelatihan, dan pengalaman kerja, sedangkan variabel dependen adalah kualitas laporan keuangan. Analisis data dilakukan dengan regresi linier berganda yang didukung oleh uji asumsi klasik, uji t, uji F, dan koefisien determinasi menggunakan SPSS versi 27. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia tidak berpengaruh terhadap kualitas laporan keuangan, hal ini disebabkan karena latar belakang pendidikan dan minimnya pelatihan, sehingga laporan keuangan yang dihasilkan masih sangat sederhana. Sedangkan Pelatihan dan Pengalaman Kerja berpengaruh positif terhadap kualitas laporan keuangan BUMDesa
Analysis Of Spending Standards And Assessment Of The Fairness Of Regional Spending Budget At The Office Of Investment And One-Door Integrated Services (DPM-PTSP) Of Jambi Province Putri, Sasvira Ismiradita; Gowon, Muhammad; Yustien, Reni
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46745

Abstract

This study aims to analyze the standard spending and assess the fairness of regional spending budgets at the Office of Investment and One-Stop Integrated Services (DPM-PTSP) of Jambi Province. Focusing on three key activities—Formal Education and Training, Monitoring and Evaluation, and Investment Development—the research employs a Standard Spending Analysis (ASB) approach using a simple linear regression model. Secondary data from the 2016–2019 Budget Implementation Documents (DPPA) were analyzed with SPSS software to determine budget accuracy and fairness. The findings reveal varying levels of budget accuracy: Formal Education and Training experienced both overfinancing and underfinancing, Monitoring and Evaluation showed inconsistency, and Investment Development was consistently underfinanced. However, the fairness analysis suggests that most allocations fell within reasonable limits based on ASB calculations. These results highlight the importance of evidence-based budgeting in enhancing the efficiency, effectiveness, and accountability of regional financial management. The study recommends the integration of ASB frameworks into budget planning processes to minimize inefficiencies. Future research should explore broader regional contexts and include performance-based indicators to evaluate the impact of budget fairness on public service delivery.
Pengaruh Kinerja Keuangan dan Sustainability Report terhadap Harga Saham (Studi Kasus Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023) Imannisa, Maulida; Yudi, Yudi; Gowon, Muhammad
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

This study is entitled “The Effect of Financial Performance and Sustainability Report on Stock Prices (Case Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2022-2023 Period)”. The purpose of this study is to determine the effect of Return on Assets, Return on Equity, Debt to Equity Ratio, Earning per Share, and Sustainability Report on stock prices of Property and Real Estate companies listed on the Indonesia Stock Exchange for the 2022-2023 period. The data used in this study are secondary data and use multiple linear regression analysis. Based on the results of the descriptive analysis, it is known that the Return on Assets (X1) variable, Return on Equity (X2) variable, Debt to Equity Ratio (X3) variable, Sustainability Report (X5) variable has an insignificant effect on stock prices. While the Earning per Share (X4) variable has a significant effect on stock prices.
PENGARUH LITERASI KEUANGAN DAN PERSEPSI RISIKO TERHADAP PENGGUNAAN PINJAMAN ONLINE DENGAN PERILAKU KONSUMTIF SEBAGAI VARIABEL MEDIASI Dewi Firdaus, Taufiq Akbar; Tiswiyanti, Wiwik; Gowon, Muhammad
Jurnal Ekonomi Bisnis Kompetif Vol 4 No 3 (2025): aktor Penentu Minat Pembelian, Kinerja Karyawan, dan Pengelolaan Hubungan Pelangg
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v4i3.2577

Abstract

In the era of rapid technological advancement and digitalization, access to financial services has become increasingly easy. This study aims to examine the effects of financial literacy and risk perception on the use of online lending and consumptive behavior, as well as the effect of consumptive behavior on online lending usage, and its mediating role between financial literacy, risk perception, and online lending. This research adopts a quantitative approach using a survey method. Data were collected through a Likert-scale questionnaire (1–5), with 271 active students from the Faculty of Economics and Business, Universitas Jambi, selected using purposive sampling. Data analysis was conducted using SEM-PLS with SmartPLS 4 software. The results indicate that financial literacy and risk perception have a negative and significant effect on both consumptive behavior and online lending usage, while consumptive behavior has a positive and significant effect on online lending usage. Furthermore, consumptive behavior partially mediates the relationship between financial literacy and risk perception on the use of online lending. Keywords: Financial Literacy, Perceived Risk, Online Loans, Consumtive Behavior
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