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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) Formosa Journal of Applied Sciences (FJAS) 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 Karya Abdi Masyarakat 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 Jurnal Pengabdian Masyarakat dan Riset Pendidikan 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 BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH ORGANIZATIONAL COMMITMENT, LOCUS OF CONTROL AND DECENTRALIZATION AS MODERATING VARIABLES AT PT POS INDONESIA JAMBI CITY Melli Ramadhia Rusfa; Yudi Yudi; Muhammad Gowon
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.976

Abstract

This research aims to determine the effect of budget participation on managerial performance with organizational commitment, locus of control and decentralization as moderating variables at PT. Pos Indonesia Jambi City. This research was conducted through a survey by distributing online questionnaires to the participants. A total of 67 employees from PT. Pos Indonesia Jambi City were selected as the sample for this study. The collected data was analyzed using a specific data analysis method. Prior to hypothesis testing, the classical assumptions were examined. The hypothesis testing was conducted using moderated regression analysis (MRA), including t-tests, F-tests, and coefficient of determination tests. The findings of this research indicate that budget participation has a significant impact on managerial performance. Furthermore, organizational commitment, locus of control, and decentralization collectively have a significant influence on the relationship between budget participation and managerial performance. However, individually, organizational commitment, locus of control, and decentralization do not have an effect on the relationship between budget participation and managerial performance.
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): January: Green Economics: International Journal of Islamic and Economic Educati
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 KUALITAS AUDIT INTERNAL, KOMPETENSI, DAN BUDAYA ORGANISASI TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PEMERINTAH DI DINAS PENDIDIKAN PROVINSI JAMBI Bobi Sadli; Muhammad Gowon; Salman Jumaili
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7w2n3w44

Abstract

Penelitian ini bertujuan untuk mengetahui kualitas audit internal, budaya organisasi dan kompetensi terhadap efektivitas sistem pengendalian internal pemerintah di dinas pendidikan provinsi jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel penelitian sebanyak 95 responden. Sampel di kumpulkan menggunakan kuesioner dan dianalisis dengan teknik analisis regresi berganda. Hasil uji statistik membuktikan bahwa pengaruh kualitas audit internal, budaya organisasi, dan kompetensi secara simultan berpengaruh signifikan terhadap efektivitas sistem pengendalian internal pemerintah. Hasil uji statistik t membuktikan bahwa budaya organisasi dan kompetensi secara parsial berpengaruh signifikan terhadap efektivitas sistem pengendalian pemerintah. Sedangkan kualitas audit internal tidak berpengaruh signifikan terhadap efektivitas sistem pengendalian internal pemerintah.
Basic Training for Local Tour Guides to Strengthen Community-Based Tourism in Desa Teluk Jambi Masita, Ella; Mukminin, Amirul; Hidayat, Marzul; Fortunasari; Gowon, Muhammad; Iqroni, David; Waldo, Kevin
Jurnal Karya Abdi Masyarakat Vol. 10 No. 2 (2026): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ye2wcj18

Abstract

Community-based tourism (CBT) development requires not only the availability of natural and cultural resources but also adequate local human resources capable of managing and delivering meaningful tourism experiences. One of the key challenges faced by many rural areas in Indonesia is the limited capacity of local communities, particularly the absence of trained local tour guides. Desa Teluk possesses significant agro-tourism and nature-based tourism potential; however, this potential has not been optimally utilized due to low tourism awareness and limited guiding competencies. This article reports the implementation and outcomes of a university-led community service program aimed at strengthening community readiness through basic local tour guide training. The program employed a participatory approach involving village officials, youth organizations, POKDARWIS, and MSME. Findings indicate notable improvements in participants’ understanding of tour guiding roles, communication skills, and service standards. Overall, the program strengthened community readiness for sustainable tourism development.
AI-Driven Teaching Capacity Building for English Teachers: A Professional Development Program for MGMP Tanjung Jabung Timur Fortunasari; Mukminin, Amirul; Hidayat, Marzul; Gowon, Muhammad; Masita, Ella; Iqroni, David; Heryanti, Reny
Jurnal Karya Abdi Masyarakat Vol. 10 No. 1 (2026): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/5xmrtw38

Abstract

This community service program aimed to strengthen the technopedagogical competence of junior high school English teachers in Tanjung Jabung Timur Regency through the integration of Artificial Intelligence (AI) into classroom practice. The program adopted a participatory, needs-based approach involving 30 teachers from 12 schools and was implemented over seven weeks through workshops, mentoring, and classroom application. The training introduced AI concepts, ethical considerations, and hands-on use of selected applications, followed by guided implementation supported by reflective practice and continuous feedback. The results indicate notable improvements in teachers’ confidence and ability to design AI-integrated lessons, accompanied by increased student engagement and more interactive classroom dynamics. The program also contributed to a shift in teachers’ perceptions of AI from a perceived challenge to a supportive instructional partner and fostered the development of a professional learning community within the MGMP network. The novelty of this initiative lies in its mentoring-driven and practice-oriented approach tailored to rural educational contexts. The findings suggest that sustainable AI integration requires not only technical training but also ongoing professional support, collaborative structures, and alignment with local conditions.
The Effect of Leverage, Corporate Social Responsibility (CSR), Institutional Ownership and Company Size on Tax Avoidance Iqlima Haris; Achmad Hizazi; Muhammad Gowon
Formosa Journal of Multidisciplinary Research Vol. 4 No. 2 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i2.70

Abstract

The goal of this study is to investigate the impact of leverage, corporate social responsibility, institutional ownership, and firm size on tax avoidance. The study used IDX-listed companies in basic materials industry. The purposive selection technique was used to pick a sample of 31 organizations with a 5-year research period, yielding 155 observations for this study. This study's analysis technique is multiple linear regression, which is operated with SPSS 21. The findings of hypothesis testing reveal that DAR, CSR, KI, and SIZE all have a significant effect on tax avoidance, with a coefficient of determination of 10.7%. DAR and SIZE have a significant effect on tax avoidance. On the other hand, CSR and KI have no effect on tax avoidance.
Analysis of Financial Performance in the Regional Government of Tebo Regency Fiscal Year 2017-2023 Nabila Nur Assajdah Lubis; Iskandar Sam; Muhammad Gowon
Formosa Journal of Applied Sciences Vol. 4 No. 4 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i4.102

Abstract

The purpose of this study was to determine the financial performance of the Tebo Regency Regional Government. The method used is descriptive with a quantitative approach with secondary data sources in the form of Lappran Realization of the Regional Revenue and Expenditure budget (APBD) of Tebo Regency for the period 2017-2023. The Regional Financial Independence Ratio is categorized as still dependent on assistance from the central government and / or provincial government which is very high. The Regional Original Revenue Financial Effectiveness Ratio is classified as an effective category. The Regional Financial Efficiency Ratio is classified as efficient. The compatibility ratio is known that the average regional operating expenditure is still very high compared to the average capital expenditure so that it can be said that Tebo Regency still pays less attention to regional development.
Pendampingan Akuntansi Digital untuk Meningkatkan Literasi dan Kinerja Keuangan UMKM Kuliner di Kota Jambi : Pengabdian Ratih Kusumastuti; Misni Erwati; Muhammad Ridwan; Lutfi Lutfi; Muhammad Gowon; Sumarni Sumarni
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.8016

Abstract

Pengelolaan keuangan berbasis teknologi penting bagi UMKM dalam mengendalikan biaya, memantau arus kas, dan mendukung pengambilan keputusan usaha. UMKM kuliner masih menghadapi kendala berupa pencatatan transaksi manual, rendahnya literasi akuntansi digital, belum sistematisnya pencatatan biaya produksi dan perhitungan harga pokok produksi (HPP), serta belum terintegrasinya informasi keuangan dengan produksi dan pemasaran. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi dan kemampuan UMKM dalam menerapkan akuntansi digital melalui pendampingan pengelolaan biaya produksi, perhitungan HPP, penyusunan informasi keuangan, serta monitoring dan evaluasi. Kegiatan dilaksanakan pada tahun 2026 di Gerai Amanah Oleh Oleh Jambi IWA-QU, Kelurahan Pematang Sulur, Kecamatan Telanaipura, Kota Jambi, menggunakan pendekatan partisipatif dan learning by doing. Hasil kegiatan menunjukkan adanya perkembangan menuju pencatatan keuangan yang lebih terstruktur dan berbasis digital, meliputi pencatatan transaksi, pengelompokan biaya, penyusunan arus kas dan laba rugi sederhana, serta perhitungan HPP. Pendampingan juga mengintegrasikan informasi keuangan dengan produksi dan pemasaran untuk mendukung pengambilan keputusan usaha.
PENGARUH LITERASI KEUANGAN DAN PERSEPSI RISIKO TERHADAP PENGGUNAAN PINJAMAN ONLINE DENGAN PERILAKU KONSUMTIF SEBAGAI VARIABEL MEDIASI Taufiq Akbar Dewi Firdaus; Wiwik Tiswiyanti; Muhammad Gowon
Jurnal Ekonomi Bisnis Kompetif Vol 4 No 3 (2025): Faktor Penentu Minat Pembelian, Kinerja Karyawan, dan Pengelolaan Hubungan Pelang
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 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 Imannisa, Maulida Iqlima Haris IQRONI, DAVID Iskandar Sam Januar, Wahyu Wiguna Jayawarsa, A.A. Ketut Junita, Melda Kasmardin, Kasmardin Kevin Waldo Lestari, Dian Rahayu Lilin Naravita Livitri Sri Yunita Sari Lutfi M. Anggi Pujakusuma Mariska Putri Tarigan Marya Ulfa Q Melli Ramadhia Rusfa Misni Erwati Muhammad Ridwan Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nabila Nur Assajdah Lubis 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 Reny Heryanti, Reny 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 Taufiq Akbar Dewi Firdaus 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