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All Journal JIEB : Jurnal Ilmiah Ekonomi Bisnis Indonesian Journal of Business Analytics (IJBA) Economic Reviews Journal Jambi Accounting Review (JAR) Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research CITACONOMIA : Economic and Business Studies
Wiralestari
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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ANALISIS PENGARUH FINANCIAL STABILITY PRESSURE, FINANCIAL DISTRESS, DAN FINANCIAL TARGET TERHADAP POTENSI FINANCIAL STATEMENT FRAUD PADA PERUSAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Liver Nando Sng, Evin; Afrizal; Wiralestari
Jurnal Ilmiah Ekonomi Bisnis Vol 10 No 2 (2024): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v10i2.1533

Abstract

This research aims to determine (1) the influence of financial stability pressure on financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. (2) The effect of financial distress on financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. (3) The influence of financial targets on financial fraud in property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique in this research used documentaries and literature studies of real estate and property companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 research period. The sampling method used in this research is the Purposive Sampling Method. The analysis test tool used is SPSS For Window Version 25. The results of this research show that (1) Financial Stability Pressure simultaneously has a positive effect on Financial Statement Fraud. (2) Financial Distress has a positive effect on Financial Statement Fraud. (3). Financial Target has a positive effect on Financial Statement Fraud.
PENGARUH INFLASI, INTELLECTUAL CAPITAL, DAN RETURN ON ASSETS TERHADAP RETURN SAHAM PADA MASA PANDEMI COVID-19 (SURVEI PADA PERUSAHAAN FOOD AND BEVERAGE YANG LISTING DI BURSA EFEK INDONESIA DARI TAHUN 2019 SAMPAI 2021) Marion Attila, Almudatsir; Wijaya, Rico; Wiralestari
Jambi Accounting Review (JAR) Vol 5 No 1 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i1.35665

Abstract

This research aims to examine the influence of inflation, intellectual capital, and return on assets on stock returns during the Covid-19 pandemic. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The data collection method used in this research is purposive sampling. Based on the purposive sampling method, the total sample obtained in this research was 27 food and beverage companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. Hypothesis testing in this research was carried out using the multiple linear regression analysis method. The results of this research show that inflation and return on assets have a significant influence on stock returns in food and beverage companies. Meanwhile, intellectual capital does not have a significant effect on stock returns in food and beverage companies
Analysis of Bank Health Level to Potential of Financial Distress Distress Using the RGEC Method (Case Study of Regional Development Banks in Indonesia for the 2019-2023 Period) Isti Fajri Khairunnisa; Wiralestari; Friyani, Rita
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12748

Abstract

The objective of this study is to examine the financial health of Regional Development Banks in Indonesia from 2019 to 2023 using the RGEC method as proxies for the Non-Performing Loan (NPL) Ratio, Load to Deposit Ratio (LDR), Proportion of Independent Commissioners (KI), Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). Secondary data collected from all of Indonesia's regional development bank sites is utilized in this quantitative descriptive research. There were 105 pieces of company data analyzed in this study, with 21 companies making up the sample. Multiple linear regression analysis is the method used for the analysis. The SPSS software was utilized to conduct this computational analysis. Financial distress was found to be significantly affected by the following variables: Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR), but not by the Noan Performing Loan (NPL) variable, independent commissioners, Return On Assets (ROA), or Return On Equity (ROE).   
PENGARUH SANKSI PAJAK, PEMBEBASAN BEA BALIK NAMA, KESADARAN WAJIB PAJAK, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA DRIVER OJEK ONLINE DI KOTA JAMBI) Alfanny Sutika Yuda; Wiralestari; Hernando, Riski
Jambi Accounting Review (JAR) Vol 5 No 2 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sanksi pajak, pembebasan bea balik nama, kesadaran wajib pajak, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Jambi. Pendekatan kuantitatif digunakan dengan menggunakan regresi linear berganda untuk menganalisis data primer yang dikumpulkan melalui kuesioner dari 100 responden, dipilih dengan teknik Stratified Random Sampling dari populasi 4930 driver ojek online di Kota Jambi. Hasil analisis menunjukkan bahwa sanksi pajak dan sosialisasi perpajakan memiliki pengaruh signifikan terhadap kepatuhan wajib pajak, sementara pembebasan bea balik nama dan kesadaran wajib pajak tidak memiliki pengaruh yang signifikan. Implikasi penelitian ini adalah perlunya implementasi kebijakan sanksi pajak yang efektif dan peningkatan dalam kegiatan sosialisasi perpajakan untuk meningkatkan kepatuhan wajib pajak di Kota Jambi.
PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021) Muhammad Rasyid; Wiralestari; Friyani, Rita
Jambi Accounting Review (JAR) Vol 5 No 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.41810

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh dari proporsi komisaris independen, komite audit, kepemilikan institusional, dan kualitas audit terhadap penghindaran pajak. Penelitian ini mengambil sampel Perusahaan sektor energi yang terdaftar di BEI periode 2017 – 2021. Adapun metode pemilihan sampel dengan menggunakan purposive sampling. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan software SPSS 25. Hasil penelitian menunjukkan bahwa secara simultan proporsi komisaris independen, komite audit, kepemilikan institusional, dan kualitas audit berpengaruh terhadap penghindaran pajak dengan adjusted R2 sebesar 21,3%. Hasil uji pengaruh secara parsial menunjukkan hasil bahwa komite audit, kepemilikan institusional, dan kualitas audit berpengaruh  terhadap penghindaran pajak, sedangkan proporsi komisaris independent tidak berpengaruh terhadap penghindaran pajak.
Determinan Kualitas Laporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi Pada Organisasi Perangkat Daerah Kota Jambi Gushendarto; Wiralestari; Nela Safelia
CITACONOMIA : Economic and Business Studies Vol. 4 No. 02 (2025): April - Juni
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i02.1993

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas, transparansi, good corporate governance, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah, dengan sistem pengendalian internal sebagai variabel moderasi. Objek penelitian ini adalah Organisasi Perangkat Daerah (OPD) di Kota Jambi yang merupakan entitas pelaksana anggaran dan pelaporan keuangan daerah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada pejabat struktural, bendahara dan staf penatausahaan pada 27 OPD, dengan total responden sebanyak 81 orang yang dipilih melalui teknik purposive sampling. Analisis data dilakukan dengan menggunakan Moderated Regression Analysis (MRA) melalui bantuan perangkat lunak SPSS versi 30. Hasil penelitian menunjukkan bahwa secara parsial akuntabilitas, transparansi, good corporate governance, dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah. Selain itu, sistem pengendalian internal terbukti memoderasi pengaruh akuntabilitas dan good corporate governance terhadap kualitas laporan keuangan, namun tidak memoderasi pengaruh transparansi dan pemanfaatan teknologi informasi. Implikasi dari penelitian ini menegaskan pentingnya penguatan sistem pengendalian internal serta penerapan prinsip tata kelola yang baik sebagai langkah strategis untuk meningkatkan akuntabilitas keuangan pemerintah daerah. Penelitian ini juga memberikan kontribusi terhadap pengembangan literatur akuntansi sektor publik, khususnya dalam pemahaman tentang peran variabel moderasi dalam hubungan antara faktor-faktor determinan dan kualitas pelaporan keuangan.
The Effect of Business Capital, Financial Literacy and Social Media Usage on The Business Performance of Micro, Small and Medium Enterprises (Case Study of MSME Actors in the Culinary Sector in Jambi City) Fadhilah, Jihan; Enggar Diah Puspa Arum; Wiralestari
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7576

Abstract

The aim of the study is to evaluate and analyze the effect of business capital, financial literacy and social media usage on the performance of micro, small and medium enterprises culinary sector in Jambi City. Primary data collection in this quantitative research was carried out through distributing questionnaires. The sampling technique uses Stratified Random Sampling with the Proportional Stratified Sampling method. The population and sample in this study amounted to 100 respondents who were MSME actors in the culinary sector in Jambi City. The data analysis method uses PLS with the SmartPLS 3.0 software. The findings in this research are that business capital and business performance are not correlated. Meanwhile, the variables financial literacy and social media usage have a correlation with business performance
Pengaruh Determinan Minat Mahasiswa Mengikuti Program Brevet Pajak dan Dampaknya Terhadap Pemilihan Karir di Bidang Perpajakan: Studi Empiris pada Mahasiswa Akuntansi Universitas Jambi Velindi Simarmata, Yana; Tiswiyanti, Wiwik; Wiralestari
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.370

Abstract

This study aims to analyze and find empirical evidence regarding the determinants that influence students' interest in participating in the tax brevet program and its impact on career choices in the field of taxation. This research is a questionnaire-based study, which is a quantitative method using primary data. The population in this study consists of Accounting students from Jambi University, specifically those from the 2019, 2020, and 2021 cohorts, totaling 514 students. The sampling technique used is purposive sampling with the Slovin formula to determine the sample size. The sample used consisted of 175 respondents obtained through the distribution of online questionnaires. Based on data processing using PLS, it was found that motivation and financial rewards influence accounting students' interest. Similarly, students' interest in participating in the tax brevet program has an impact on their career choices in the field of taxation. Meanwhile, the social environment and education costs do not influence students' interest in participating in the tax brevet program
Financial Performance and Company Value: Systematic Literature Review Argianov Ramadhan; Enggar Diah Puspa Asum; Wiralestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2580

Abstract

This article aims to conduct a systematic literature review of empirical and theoretical studies in the last five years (2020–2024) which discuss the relationship between financial performance and company value in various countries. This research summarizes the most commonly used financial performance indicators, such as ROA, ROE, EPS, and NPM, and evaluates their contribution to company value. In addition, this article analyzes the consistency and variation of research results based on methodology, geographic location, industry type, and theoretical approaches such as signal, agency, and stakeholder theory. The literature selection process is carried out through leading databases (Scopus, Web of Science, Pro Quest) with certain inclusion criteria. The results of the review show that internal factors such as CSR, ESG, green innovation, and risk management generally have a positive influence on company performance and value, depending on the context in which they are applied. It is hoped that this article will become a critical and useful reference for future researchers in developing similar studies.
Corporate Governance, Profitability And Firm Value: A Systematic Literature Review Kharimah Murni; Enggar Diah Puspa Arum; Wiralestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2599

Abstract

This study conducts a systematic literature review combined with bibliometric analysis to map the intellectual landscape, conceptual development, and research trends surrounding Corporate Governance, Profitability, and Firm Value within contemporary academic scholarship. Using the PRISMA framework, peer-reviewed articles published up to November 2025, written in English, and indexed in the Scopus database were rigorously identified, screened, and synthesized. Bibliometric techniques using VOSViewer were applied to visualize citation structures, co-authorship networks, and keyword co-occurrence patterns, enabling a comprehensive understanding of the field’s thematic evolution. The review reveals that scholarly interest in the nexus between corporate governance mechanisms, profitability indicators, and firm value has grown substantially over the past decade. However, the research stream remains dispersed across varying methodological approaches and is dominated by specific corporate governance constructs, such as board characteristics and ownership structure. Influential authors, dominant themes, and existing research gaps are identified, underscoring the need for deeper theoretical integration, stronger causal designs, and broader cross-country comparisons. The combined methodology of systematic review and bibliometric mapping provides a robust analytical foundation, clarifying the trajectory of the field and offering direction for future empirical and conceptual contributions to corporate governance and value-creation research.
Co-Authors Afrizal Alfanny Sutika Yuda Argianov Ramadhan Enggar Diah Puspa Arum Enggar Diah Puspa Asum Fadhilah, Jihan FRIYANI, RITA Gushendarto Hernando, Riski Isti Fajri Khairunnisa Jenny Liana Kharimah Murni Liver Nando Sng, Evin Marion Attila, Almudatsir muhammad rasyid Nela Safelia Rico Wijaya Z Velindi Simarmata, Yana Wiwik Tiswiyanti