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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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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): Jurnal Ekonomi, Teknologi dan Bisnis
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.
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
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 Rizki Ghina Izdihar; Ilham Wahyudi; Muhammad Gowon
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 1 (2025): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i1.66

Abstract

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.
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.
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