Article Per Year (5 Year)
p-Index From 2021 - 2026
3.023
P-Index
This Author published in this journals
All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL RISET AKUNTANSI JAMBI Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Rahmaniyah Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Bisnis dan Manajemen (JURBISMAN) Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Economics, Business and Innovation Research Ulil Albab Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Vera Amalia
Universitas Adiwangsa Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
Pengaruh Pembelajaran Akuntansi Keuangan, Literasi Keuangan, dan Pendapatan Terhadap Perilaku Keuangan Mahasiswa Dalam Menghindari Pinjaman Online (PINJOL) Deflena Deflena; Aditya Pradana; Haviz Taufik; Vera Amalia
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5485

Abstract

This study aims to examine the influence of financial accounting learning, financial literacy, and income on students' financial behavior in avoiding online loans (pinjol). The background of this research is the rampant cases of online loans among students which have fatal consequences, such as the one involving IPB University students. This phenomenon highlights the need for a good understanding of personal financial management. The population in this study is the Accounting Study Program, Faculty of Economics and Business, Jambi University, totaling 453 students. Sampling used a purposive sampling technique with a total of 100 students. The data used is primary data obtained by distributing questionnaires directly (manually) to 100 respondents. The method used in this study is quantitative associative with a multiple linear regression analysis technique, and processed using SPSS version 22.0. The results of the study show that, partially, the financial accounting learning and income variables do not have a significant effect on students' financial behavior in avoiding online loans. However, the financial literacy variable has a positive and significant effect on students' financial behavior. This means that the higher the level of students' financial literacy, the better their financial behavior will be. Simultaneously, the three variables (financial accounting learning, financial literacy, and income) have a significant effect on students' financial behavior in avoiding online loans. This study concludes that financial literacy is the most important factor in shaping healthy financial behavior among students.
Beyond Budget Absorption: Analisis Rasio Keuangan dalam Mengungkap Optimalisasi Kinerja Keuangan dan Efektivitas Pengelolaan Anggaran pada Direktorat Jenderal Pajak Misnawati; Perdana, Aditya; Amalia, Vera; Efrina, Liona
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.52072

Abstract

Financial performance assessments in the public sector have tended to focus on budget absorption rates as the main indicator of successful financial management. This approach does not fully reflect the quality of financial performance and the effectiveness of budget management in a comprehensive manner. This study aims to analyze the role of financial ratios in revealing the optimization of financial performance and the effectiveness of budget management at the Directorate General of Taxes (DGT). Using a quantitative approach, this study examines various public sector financial ratios, including ratios of effectiveness, efficiency, growth, and financial independence, as performance evaluation instruments that go beyond mere budget absorption measures. The research data was sourced from the DJP's audited financial reports during the observation period. The analysis was conducted using inferential statistical methods to identify the relationship and contribution of financial ratios to the effectiveness of budget management. The results show that the optimization of financial performance as reflected in financial ratios has a significant effect on the effectiveness of budget management, while the level of budget absorption does not always substantially reflect the quality of financial performance. These findings emphasize the importance of shifting the paradigm of public sector financial performance evaluation from a compliance orientation to a performance and value-based approach. This study contributes to the enrichment of public sector accounting literature by offering a more comprehensive financial performance evaluation framework and providing policy implications for strengthening financial governance and fiscal accountability within the Directorate General of Taxes.
Peran Resource-Based View (RBV) dalam Strategi Keberlanjutan Keunggulan Bersaing UMKM di Kabupaten Muaro Jambi Parassela Pangestu Primadiva; Liona Efrina; Vera Amalia
JURNAL RISET AKUNTANSI JAMBI Vol. 9 No. 1 (2026): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian daerah, termasuk di Kabupaten Muaro Jambi. Namun, UMKM saat ini menghadapi ketidakpastian lingkungan bisnis yang semakin kompleks akibat fluktuasi ekonomi, percepatan perubahan teknologi, dan persaingan yang semakin ketat. Kondisi tersebut menuntut UMKM tidak hanya mampu bertahan, tetapi juga memiliki strategi keberlanjutan untuk mempertahankan keunggulan bersaing dalam jangka panjang. Pendekatan Resource-Based View (RBV) menekankan bahwa keunggulan bersaing berkelanjutan bersumber dari pengelolaan sumber daya dan kapabilitas internal yang bernilai, langka, sulit ditiru, dan tidak tergantikan. Penelitian ini merupakan kelanjutan dari penelitian tahun 2024 yang dilaksanakan di Kabupaten Kerinci, Provinsi Jambi, yang berfokus pada penerapan RBV dalam mengukur kesuksesan strategi bisnis UMKM di era ketidakpastian. Hasil penelitian sebelumnya menunjukkan pentingnya peran sumber daya dan kapabilitas internal, namun masih terbatas pada aspek pengukuran dan konteks wilayah tertentu. Oleh karena itu, penelitian lanjutan ini menjadi sangat urgen dan penting untuk memperdalam serta memperluas temuan sebelumnya dengan menganalisis peran RBV dalam strategi keberlanjutan keunggulan bersaing UMKM pada konteks wilayah yang berbeda, yaitu Kabupaten Muaro Jambi, yang memiliki karakteristik UMKM semi-urban dan tingkat persaingan yang lebih dinamis. Penelitian ini bertujuan untuk menganalisis peran sumber daya dan kapabilitas internal berbasis RBV dalam membentuk strategi keberlanjutan keunggulan bersaing UMKM di Kabupaten Muaro Jambi, serta mengidentifikasi faktor internal yang paling berpengaruh dalam menghadapi ketidakpastian lingkungan bisnis. Metode penelitian dengan tahap kualitatif melalui wawancara mendalam terhadap pelaku UMKM.
Dampak Peran Bendahara Penerimaan Dan Pemanfaatan SIPD Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada OPD Di Kota Jambi) Togi Marito Simanjuntak; Liona Efrina; Vera Amalia
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 6: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i6.17001

Abstract

Abstract: Penelitian ini bertujuan untuk menginvestigasi implikasi peran bendahara penerimaan dan tingkat pemanfaatan Sistem Informasi Pemerintahan Daerah (SIPD) terhadap kualitas laporan keuangan pada berbagai Organisasi Perangkat Daerah (OPD) di Kota Jambi. Menggunakan desain kuantitatif noneksperimental dengan metode asosiatif kausal, studi ini mengumpulkan data primer melalui kuesioner dan wawancara terstruktur terhadap 30 responden yang berkompeten di bidang pengelolaan keuangan dan pelaporan. Data kemudian dianalisis menggunakan teknik regresi linear berganda. Hasil penelitian mengungkapkan bahwa peran bendahara penerimaan secara parsial memberikan kontribusi signifikan terhadap peningkatan kualitas laporan keuangan pemerintah daerah. Sejalan dengan hal tersebut, pemanfaatan SIPD juga terbukti memiliki pengaruh signifikan dalam mendukung keandalan pelaporan. Secara simultan, interaksi antara kompetensi sumber daya manusia dan optimalisasi sistem informasi ini secara bersama-sama menentukan kualitas laporan keuangan OPD di Kota Jambi. Temuan ini menegaskan bahwa sinergi antara penguatan kapasitas aparatur dan efektivitas penggunaan teknologi informasi merupakan determinan utama dalam mewujudkan tata kelola keuangan yang akurat, transparan, dan akuntabel.
ANALISIS KEPATUHAN DAN PEMAHAMAN PAJAK PELAKU UMKM BERDASARKAN PP NO. 55 TAHUN 2022 PADA UMKM KOPI SINGGALANG KOTA SUNGAI PENUH Pebtri Algazi; Azwani Aulia; Vera Amalia
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.16019

Abstract

Mikro, Small, and medium Enterprises (MSMEs) are a type of business that has proven to be able to contribute and play a role in economic growth, both in developed and developing countries. Factors that influence the failure of MSMEs are none other than the lack of good business management, not conducting routine supervision in operations. Furthermore, many business actors still do not understand government regulations related to taxation, especially MSMEs such as the Singgalang Coffee MSMe in Sungai Penuh City. In this case, the government must move to intensify inclusive socialization throughout Indonesia. This aims to help business actors understand and knowledge related to tax regulations, especially in PP No. 55 Of 2022 and related to the Final Income Tax Rate Of 0,5%. The data used in this study is Qualitative data, namely descriptive data that focuses on the quality, nature, or category of an object, such as interview narratives, observation transcripts, documentation, and also subjective opinions. In this study, the author aims to determine the understanding and knowledge of MSMEs, particularly Singgalang Coffee MSMEs in Sungai Penuh City, regarding government regulation PP. No. 55 Of 2022 and the 0,5% Final Income Tax Rate.
ANALISIS PENGARUH KONTRIBUSI DAN EFEKTIVITAS PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA JAMBI TAHUN 2022-2024 Suci Rahma Dani; Vera Amalia; Eka Julianti Efris Saputri
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 Nomor 02, Juni 2026 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.17533

Abstract

This study aims to analyze the contribution of Hotel Tax and Restaurant Tax to Local Own-Source Revenue (PAD) as well as the effectiveness of their collection in the City of Jambi from 2022 to 2024. The research method used is a quantitative method with a descriptive approach. The data used consisted of target and actual figures for Hotel Tax, Restaurant Tax, and the City of Jambi’s PAD, obtained from the Jambi Provincial Office of the Supreme Audit Agency (BPK). Data analysis was conducted using contribution analysis and effectiveness analysis. The results of the study indicate that the contribution of Hotel Tax to the City of Jambi’s PAD is very low, amounting to 4.90% in 2022, 5.40% in 2023, and 5.40% in 2024. Meanwhile, the contribution from the Restaurant Tax was greater than that from the Hotel Tax, amounting to 14.32% in 2022, 15.94% in 2023, and 17.06% in 2024. In terms of effectiveness, the Hotel Tax had effectiveness rates of 83.90%, 80.76%, and 86.95%, which fall into the “fairly effective” category. Meanwhile, the effectiveness of the Restaurant Tax was 78.25% in 2022 (less effective), increasing to 84.08% in 2023 and 88.69% in 2024 (fairly effective). The research results indicate that the effectiveness of Hotel Tax and Restaurant Tax collection has a positive impact on the increase in Jambi City’s local revenue (PAD). The higher the effectiveness of tax collection, the greater its contribution to supporting local revenue.
PENGARUH DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN Revania, Reza; Aulia, Faisal; Julianti Efris Saputri, Eka; Amalia, Vera
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.55017

Abstract

This study aims to determine the influence of the board of commissioners and institutional ownership on corporate risk disclosure. The object of thisresearch is a banking sector company listed on the IDX in 2020-2024. By using the probability sampling method, the number of samples for this study was 12 companies with 5 years of observation. The independent variables are the board of commissioners, and institutional ownership. Meanwhile, the dependent variable used is corporate risk disclosure.This study uses a quantitative approach with data types in the form of secondary data. The testing of this study used multiple regression analysis techniques with SPSS analysis tools. The result sof the study show that the board of commissioners and institutional owner ship have a significant effect on the disclosure of corporate risks, which emphasizes the importance of internal and external supervision of parties within the company and optimal and appropriate corporate governance, so as to achieve the company's objectives optimally.
The Effect of Accounting Information System Implementation on the Financial Performance of Retail MSMEs in Mendalo, Jambi Luar Kota Ginanjar Wilujeng; Liona Efrina; Eka Julianti Efris Saputri; Vera Amalia
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6531

Abstract

This study examines the effect of the implementation of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. The purpose of this study is to determine whether there is a significant effect of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. This research is a quantitative study with the independent variable being Accounting Information Systems and the dependent variable being financial performance. The data analysis method used is simple regression analysis, including partial testing (t test) and coefficient of determination (R test). The results of the study indicate that there is a positive and significant effect of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. This is evidenced by the t-value being greater than the t-table value (2.914 > 1.686), and the significance value of 0.006, which is less than 0.05 (0.006 < 0.05), meaning that the alternative hypothesis is accepted. The data show that the Accounting Information System variable has a positive and significant effect on financial performance in MSMEs in the retail sector in Mendalo, Jambi Luar Kota. The conclusion of this study is that Accounting Information Systems have a positive effect and impact on financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SAK EMKM PADA LAPORAN KEUANGAN UMKM DI KOTA JAMBI Vera Amalia; Indah Wulan Oktari
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.335

Abstract

This study aims to examine the effect of SAK EMKM socialization and the need for bank credit on the application of SAK EMKM to MSMEs in Jambi City. This research is quantitative research with a sample size of 120 respondents. This research data was collected through questionnaires, processed and analyzed using multiple linear regression analysis. The data quality test in this research is the Pearson Correlation validity test and the reliability test using Cronbach Alpha. To test the hypothesis using the coefficient of determination test which has been adjusted to the t test and F test. The results of this research data indicate that the socialization of SAK EMKM has a positive and significant effect on the application of SAK EMKM. And banking credit needs have a positive and significant effect on the implementation of SAK EMKM
ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN OKI Riri Hanifa; Vera Amalia
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i1.258

Abstract

Tujuan penelitian untuk menguji hasil dari kinerja keuangan pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten OKI, dengan menggunakan analisis rasio kemandirian keuangan daerah dan rasio efisensi keuangan daerah perhitungan rasio berdasarkan laporan keuangan pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten OKI dari tahun 2018 sampai dengan tahun 2020, Penelitian ini dilakukan pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten OKI, data yang digunakan adalah data sekunder berupa dokumen dokumen yang terdiri dari laporan keuangan, struktur organisasi, sejarah BPKAD serta visi dan misi BPKAD, hasil penelitian ini menunjukan bahwa kinerja keuangan berdasarkan perhitungan yang dilihat dari rasio kemandirian keuangan daerah masuk dalam katagori rendah sekali dan dilihat dari rasio efisiensi keuangan daerah dapat dikatakan masih berada diatas standar keuangan.
Co-Authors Aditya Pradana Aditya Pradana, Aditya Apriyandi, Rian Fitra Arie Masrul Gunawan R Arjun, M Aulia, Azwani Azwani Aulia Deby Anggun Sari Deflena Deflena deki Irawan Eka Julianti Efris Saputri Eka Julianti Efris Saputri Eka Julianti ES Endah Arum Wangi Faisal Aulia, Faisal Ginanjar Wilujeng Hannah, Natasya Aulia Haviz Taufik Indah Wulan Oktari Julianti Efris Saputri, Eka Lestari, Adria Wuri Liona Efrina S Misnawati Oktari, Indah Wulan Pangestu Primadiva, Parassela Parassela Pangestu Primadiva Parassela Pangestu Primadiva Pebtri Algazi Perdana Aditya, Perdana Primadiva, Parassela Pangestu Revania, Reza Riri Hanifa Suci Rahma Dani Togi Marito Simanjuntak Yenni Affriyanti