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Gowon, Muhammad
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Penguatan Penataan Sistem Administrasi Kegiatan dan Arsip Keuangan Kelurahan Berbasis Digital di Kantor Lurah Olak Kemang Sam, Iskandar; Kusumastuti, Ratih; Gowon, Muhammad; Sumarni, Sumarni; Heriyani, Heriyani
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.850

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan memperkuat tata kelola administrasi kegiatan dan arsip keuangan di Kantor Lurah Olak Kemang melalui penerapan sistem berbasis digital. Selama ini pencatatan administrasi dan pengarsipan keuangan masih dilakukan secara manual, sehingga rawan terjadi duplikasi data, keterlambatan akses informasi, dan potensi kehilangan dokumen penting. Melalui program ini, tim pengabdian memberikan pendampingan berupa pelatihan penggunaan aplikasi sederhana berbasis digital untuk pencatatan kegiatan, pengelolaan arsip keuangan, serta tata cara penyimpanan dokumen secara sistematis. Dilakukan sosialisasi mengenai pentingnya digitalisasi dalam mendukung transparansi, akuntabilitas, dan efisiensi kerja aparatur kelurahan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan perangkat kelurahan dalam menggunakan sistem digital, serta terbentuknya komitmen untuk menerapkan pencatatan dan pengarsipan keuangan secara terstruktur. Dengan adanya penguatan ini, diharapkan tata kelola administrasi di Kantor Lurah Olak Kemang menjadi lebih tertib, modern, dan berkelanjutan sehingga mampu mendukung pelayanan publik yang lebih efektif dan akuntabel.
The Influence Of Budget Participation, Budget Goal Clarity, And Accounting Control On The Performance Of Regional Government Organizations Cahyani, Utami Fajar; Gowon, Muhammad; Erwati , Misni
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (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.v15i2.46735

Abstract

The aim of this study was provided empirical evidence of the influence of participation in budgeting, clarity of budget targets, and accounting control on the performance of regional apparatus organizations in Bungo District Offices. This research included in quantitative research. The data used in this study are primary data obtained from respondents through questionnaires. The respondents of this study are the chairmans, secretaries, heads of financial subsections, and financial staff. The sample determined by the purposive sampling method. The data analysis method used is multiple linear regression analysis using SPSS 22.0. Hypothesis testing using the F test and t test. The results of this study indicate that: 1) Participation in Budget Arrangement, Budget Targets Clarity, and Accounting Control affect the Performance of Regional Apparatus Organizations, 2) Participation in Budget Arrangement affects the Performance of Regional Apparatus Organizations, 3) Clarity of Budget Objectives influences the Performance of Regional Apparatus Organizations, 4) Accounting Control influences the Organization Performance of Regional Apparatuses.
The Effect Of Audit Quality, Audit Opinion And Company Size On Audit Report Lag In Listed Mining Sector Companies On The Indonesia Stock Exchange Januar, Wahyu Wiguna; Gowon, Muhammad; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (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.v15i2.46740

Abstract

The purpose of this study is to determine the effect of audit quality, audit opinion, and company size on audit report lag. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique used is purposive sampling, with selected companies that meet specific criteria related to audit data availability. The data analysis method applied in this study is multiple linear regression. The results of this study show that audit quality and company size have a significant effect on audit report lag, while audit opinion does not have a significant influence. These findings suggest that larger companies tend to have shorter audit report lags, possibly due to better audit preparedness, and that higher audit quality can facilitate a more efficient audit process. The implication of this study is that companies need to improve their internal control systems and audit readiness, especially those with smaller operational scales, to avoid delays in financial reporting. Regulators and auditors are encouraged to consider company characteristics and audit quality when designing audit planning and oversight procedures. Future research could expand the analysis by including variables such as auditor workload, financial distress, or the use of audit technology, and by applying the model across different industry sectors for comparative insights.
Determinants of Financial Report Quality (A Study on Banking Companies Listed on The Indonesia Stock Exchange in 2021–2023) M. Anggi Pujakusuma; Afrizal; Muhammad Gowon
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 4 No. 6 (2025): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v4i6.404

Abstract

Quality financial statements are critical as they form the basis of decision-making for investors, regulators, and other stakeholders. This study seeks to provide empirical evidence on how various factors including “Leverage, Profitability, Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Committee, Female Executives, and Competence” affect the quality of financial statements in banking companies listed on the IDX. The main focus of the study is to review the collective and individual impact of these variables. The secondary data source of this research is the annual report and performance summary of banking companies for the 2021-2023 period which are accessed through the IDX portal and the company's official website. Of the 47 eligible companies, this study took a sample of 27 banking companies through purposive sampling technique. The research hypothesis was then tested by applying multiple regression analysis. The results of this study reveal that Leverage, Institutional Ownership, Independent Board of Commissioners, and Audit Committee have a significant influence on the quality of financial statements. However, Profitability, Managerial Ownership, Female Executives, and Competence did not show a similar impact. Interestingly, when reviewed together, all these factors collectively affect financial statement quality. These findings underscore the important role of corporate governance in driving financial statement quality, while suggesting that some elements such as female executives and managerial ownership may not have a direct impact. Future research could explore additional variables or different sectors to deepen the understanding of financial reporting quality.
PEMBERDAYAAN EKONOMI LOKAL: OPTIMALISASI PENGELOLAAN KEUANGAN UMKM OLAK KEMANG UNTUK KESEJAHTERAAN MASYARAKAT Ratih Kusumastuti; Misni Erwati; Muhammad Gowon; Sumarni Sumarni; Yuliusman Yuliusman
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.55882

Abstract

Program pengabdian kepada masyarakat dengan judul "Pemberdayaan Ekonomi Lokal: Optimalisasi Pengelolaan Keuangan UMKM di Kelurahan Olak Kemang untuk Kesejahteraan Masyarakat" dilaksanakan oleh tim dosen dari Fakultas Ekonomi dan Bisnis, Universitas Jambi. Kegiatan ini muncul sebagai respons terhadap tantangan signifikan yang dihadapi oleh Kelurahan Olak Kemang, yang memiliki potensi ekonomi besar namun belum dimanfaatkan secara optimal. Permasalahan utama yang dihadapi mencakup pengelolaan keuangan UMKM yang kurang efektif, kapasitas produksi yang terbatas, serta strategi pemasaran yang belum memadai.Tujuan dari program ini adalah untuk meningkatkan kesejahteraan masyarakat melalui pemberdayaan UMKM dengan fokus pada tiga aspek utama: peningkatan efisiensi produksi melalui penerapan teknologi modern dan pelatihan, pengoptimalan manajemen dan keuangan UMKM, serta pengembangan strategi pemasaran digital untuk memperluas akses pasar. Dengan pendekatan ini, diharapkan dapat tercipta pertumbuhan ekonomi lokal yang berkelanjutan dan model pengembangan ekonomi yang dapat direplikasi di daerah lain. Hasil pelaksanaan program pengabdian ini menunjukkan pencapaian yang signifikan dalam meningkatkan kapasitas dan kinerja UMKM di Kelurahan Olak Kemang. Peningkatan kapasitas produksi UMKM mencapai 25% melalui pelatihan dan penerapan teknologi modern. Sebanyak 90% UMKM mitra berhasil mengimplementasikan sistem manajemen keuangan yang lebih baik, sementara penjualan melalui pemasaran digital meningkat rata-rata 30%. Selain itu, program ini juga memberikan pengalaman langsung kepada mahasiswa dalam pengabdian masyarakat. Secara keseluruhan, program ini diharapkan menjadi titik balik dalam mengatasi tantangan ekonomi di Olak Kemang dan mempromosikan pertumbuhan ekonomi yang inklusif dan berkelanjutan, serta menciptakan model pengembangan ekonomi yang dapat direplikasi di daerah lain.
Pengaruh E-Commerce Shopee, Sistem Informasi Akuntansi, dan Persepsi Risiko terhadap Minat Berwirausaha Mahasiswa Universitas di Jambi Rani Nur Az-zahra Osman; Disya Yuke Farhana; Yuliusman; Muhammad Gowon
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.936

Abstract

Penelitian ini difokuskan untuk mengidentifikasi pengaruh Shopee sebagai platform e-commerce, penerapan sistem informasi akuntansi, serta persepsi risiko terhadap minat mahasiswa universitas di Jambi dalam berwirausaha. Tingginya angka pengangguran terbuka di kalangan usia muda menunjukkan perlunya pembinaan jiwa kewirausahaan di perguruan tinggi. Walaupun Shopee menguasai lebih dari separuh pangsa pasar e-commerce di Indonesia, tingkat ketertarikan mahasiswa untuk berwirausaha masih tergolong rendah. Pendekatan kuantitatif digunakan dengan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) melalui perangkat lunak SmartPLS. Data dikumpulkan dari 200 mahasiswa menggunakan kuesioner berskala Likert. Hasil analisis menunjukkan bahwa penggunaan Shopee berpengaruh positif signifikan terhadap minat wirausaha mahasiswa, demikian pula sistem informasi akuntansi, sedangkan persepsi risiko memberikan pengaruh negatif signifikan. Secara keseluruhan, ketiga faktor tersebut menjelaskan 67,3% variasi minat wirausaha mahasiswa. Temuan ini diharapkan dapat memperkuat pengembangan ekosistem kewirausahaan digital di lingkungan perguruan tinggi
Pengaruh E-Commerce Shopee, Sistem Informasi Akuntansi, dan Persepsi Risiko terhadap Minat Berwirausaha Mahasiswa Universitas di Jambi Rani Nur Az-zahra Osman; Disya Yuke Farhana; Yuliusman Yuliusman; Muhammad Gowon
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.955

Abstract

Penelitian ini difokuskan untuk mengidentifikasi pengaruh Shopee sebagai platform e-commerce, penerapan sistem informasi akuntansi, serta persepsi risiko terhadap minat mahasiswa universitas di Jambi dalam berwirausaha. Tingginya angka pengangguran terbuka di kalangan usia muda menunjukkan perlunya pembinaan jiwa kewirausahaan di perguruan tinggi. Walaupun Shopee menguasai lebih dari separuh pangsa pasar e-commerce di Indonesia, tingkat ketertarikan mahasiswa untuk berwirausaha masih tergolong rendah. Pendekatan kuantitatif digunakan dengan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) melalui perangkat lunak SmartPLS. Data dikumpulkan dari 200 mahasiswa menggunakan kuesioner berskala Likert. Hasil analisis menunjukkan bahwa penggunaan Shopee berpengaruh positif signifikan terhadap minat wirausaha mahasiswa, demikian pula sistem informasi akuntansi, sedangkan persepsi risiko memberikan pengaruh negatif signifikan. Secara keseluruhan, ketiga faktor tersebut menjelaskan 67,3% variasi minat wirausaha mahasiswa. Temuan ini diharapkan dapat memperkuat pengembangan ekosistem kewirausahaan digital di lingkungan perguruan tinggi.
Pengaruh Pengungkapan ESG, Kinerja Lingkungan, dan Biaya Lingkungan terhadap Net Profit Margin (NPM) pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024 Mariska Putri Tarigan; Fitrini Mansur; Muhammad Gowon
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3873

Abstract

This study aims to determine the effect of ESG Disclosure, Environmental Performance, and Environmental Costs on the Negative Net Profit Margin (NPM) of Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period. The data used in this study consists of secondary data obtained from annual reports and company sustainability reports. The analysis tool used is SPSS 31 software to view the results partially and simultaneously. The results show that ESG Disclosure does not affect Net Profit Margin (NPM). Likewise, environmental performance does not show a effect on Net Profit Margin (NPM). Meanwhile, environmental costs show an negative effect on Net Profit Margin (NPM). Simultaneously, ESG disclosure, environmental performance, and environmental costs have a negative effect on Net Profit Margin (NPM). The results show that when environmental costs are high, the Net Profit Margin (NPM) value decreases, and vice versa. Meanwhile, ESG disclosure and environmental performance do not have a significant impact on Net Profit Margin (NPM). This research contributes to company management and stakeholders in understanding the impact of environmental costs on profitability as reflected in the Net Profit Margin (NPM) return on assets ratio and provides insight in decision making.
The Influence of Local Government Information Systems, Human Resources, Organizational Commitment on the Quality of Financial Reports Ika Rahmawati; Sri Rahayu; Muhammad Gowon
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.253

Abstract

This research aims to determine the influence of the implementation of regional government information systems, human resource competence, organizational commitment, and internal control on the quality of financial reports. The study employs a quantitative method using multiple linear regression analysis. Primary data were collected through questionnaires distributed to respondents, and data were processed using SPSS version 27. The findings reveal that human resource competence and organizational commitment have a significant positive effect on the quality of financial reports. In contrast, the implementation of regional government information systems and internal control do not show a significant effect. These results indicate that improving the quality of financial reports in regional governments is more dependent on the quality of human resources and the level of organizational commitment rather than the sole reliance on information systems or internal control mechanisms. The study provides insights for policymakers to prioritize competence development and foster a culture of organizational accountability to enhance financial reporting outcomes.
The Impact of Regional Original Income, Balancing Funds, and Fiscal Stress on Capital Expenditures and Regional Government Financial Performance Fergisa Rindang Primadi; Wirmie Eka Putra; Muhammad Gowon
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.
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 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 IQRONI, DAVID Januar, Wahyu Wiguna Jayawarsa, A.A. Ketut Junita, Melda Kasmardin, Kasmardin Kevin Waldo 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