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All Journal Jurnal Manajemen Terapan dan Keuangan Media Riset Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Panrita Abdi - Jurnal Pengabdian pada Masyarakat al-Uqud : Journal of Islamic Economics Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi Kompetif Journal of Economics and Business Letters Jambi Accounting Review (JAR) International Journal of Integrative Sciences Eduvest - Journal of Universal Studies Journal of Economics, Assets, and Evaluation Jurnal Akuntansi Harmoni Economics: International Journal of Economics and Accounting
Wiralestari, Wiralestari
Dosen Akuntansi FEB Universitas Jambi
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PENERAPAN METODE BALANCED SCORECARD SEBAGAI TOLAK UKUR PENGUKURAN KINERJA PERUSAHAAN PADA CV. BINTANG BUNGO FAJAR Ayu Pitri R; Wiralestari Wiralestari; Rahayu Rahayu
Jambi Accounting Review (JAR) Vol. 3 No. 3 (2022): 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 mengetahui kinerja CV. Bintang Bungo Fajar apabila dilihat dari empat perspektif Balanced Scorecard. Data yang digunakan ini adalah data primer dan data sekunder. Uji validitas dan reabilitas menggunakan perspektif pelanggan dan perspektif pembelajaran dan pertumbuhan. Alat ukur yang digunkan dalam penelitian ini adalah instrumen penelitian. Sampel pelanggan sebanyak 11 orang dan karyawan sebanyak 80 orang. Metode analisis menggunakan analisi laporan keuangan dan analisis kuesioner.  Perspektif keuangan, dimana rasio ROA mengalami fluktuatif setiap tahunnya. Sedangkan TATO mengalami peningkatan setiap tahunnya. Untuk Current Ratio juga mengalami fluktuatif setiap tahunnya. Perspektif pelanggan untuk retensi pelanggan mengalami peningkatan setiap tahunnya, akuisisi pelanggan mengalami fluktuatif terjadi penurunan pada tahun 2017, kepuasan pelanggan menunjukkan kategori baik/puas, pangsa pasar dalam penelitian ini tidak dapat diketahui. Perspektif proses bisnis internal melalui peroses inovasi, proses operasi, dan proses jasa pasca penjualan menghasilkan kategori baik/puas. Perspektif pembelajaran dan pertumbuhan menunjukkan peningkatan produktivitas karyawan dan retensi karyawan setiap tahunnya. Hal ini mempengaruhi peningkatan tingkat kepuasan karyawan selama tiga tahun yang menghasilkan kategori baik/puas.
The Effect of Corporate Social Responsibility, Intellectual Capital, and Firm Size on Company Financial Performance (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019–2021) Lovinza; Wiralestari; Rahayu
International Journal of Integrative Sciences Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i7.4830

Abstract

The purpose of this research is to examine the impact of corporate social responsibility, intellectual capital, and firm size on corporate financial performance. Which is measured by return on Assets (ROA). This research is a form of quantitative research. Secondary data gathered from www.idx.co.id and the company's website is used. This study's population consists of manufacturing businesses registered on the Indonesia Stock Exchange in 2019-2021. While the sample of this study was determined using purposive sampling, so that a total of 183 data points could be processed. The analysis method used is multiple linear regression analysis using SPSS version 25. According to the findings of this study, corporate social responsibility has no influence on the financial performance of a business. This indicates that the high and low disclosure of corporate social responsibility has no influence on the corporate financial performance. While intellectual capital and firm size have an impact on the corporate financial performance
DO DIRECTORS AND TAX AGRESSIVENESS AFFECT FRAUDULENT FINANCIAL REPORTING? wiralestari wiralestari
Jurnal Akuntansi Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.3.219-226

Abstract

Tax is an obligatory financial contribution that individuals or institutions, as taxpayers, owe to the state without any direct benefits.  It is compulsory and is collected under the regulation of law.  The present study aims to examine the effectiveness of directors’ supervision and tax aggressiveness in diminishing frauds in financial reporting.  The subject of this study is manufacturing companies listed in Indonesia Stock Exchange.  The results of this study show that, firstly, effective directors’ supervision has significant correlation to diminishing fraudulent financial reporting.  Directors, as the leaders of the company, demonstrated that they could perform their supervisory function very well.  Secondly, tax aggressiveness has significant correlation to diminishing fraudulent financial reporting.
PENINGKATAN KINERJA KEUANGAN MELALUI PEMANFAATAN STROBERI KASIR PADA UMKM KULINER DI PELABUHAN PERIKANAN KUALA TUNGKAL Rosmeli Rosmeli; Nurhayani; Rita Friyani; Wiralestari; Novita Ekasari
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 9 No. 2 (2025): Jurnal Panrita Abdi - April 2025
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v9i2.22179

Abstract

Culinary MSMEs are a type of MSME that continues to grow and develop. In the city of Kuala Tungkal, there are many MSMEs in this sector. At the fishing port, there are four MSMEs that process fishery products, including crackers and restaurants. Currently, financial management and transaction recording are done manually and in a simple manner. Therefore, this community service initiative aims to: (1) Introduce the Strawberry Cashier application to MSME partners. (2) Assist partners in using the cashier application for financial transactions and reporting. The methods used in this service activity include: (1) Outreach activities through lectures and demonstrations. During these sessions, the Strawberry Cashier application was introduced and explained. (2) Training activities on how to use the Strawberry Cashier application, conducted through practical exercises. In these sessions, participants practiced using the cashier application for financial transactions and reporting. The results of this community service activity are: (1) 100% of culinary MSMEs at the fishing port successfully installed the Strawberry Cashier application and became familiar with its features. (2) MSMEs were able to utilize the application for printing receipts, recording daily cash flow, inputting menus and items for sale, generating transaction reports, and creating financial statements.   ---   UMKM kuliner merupakan salah satu jenis UMKM yang terus mengalami perkembangan. Di Kota Kuala Tungkal sendiri UMKM jenis ini banyak ditemui, Di pelabuhan perikanan terdapat 4 UMKM yang mengolah hasil perikanan berupa kerupuk dan Rumah Makan.  Dalam pengeololaan keuangan dan pencatatan transaksi dilakukan dengan sederhana. Untuk itu pengabdian masyarakat ini bertujuan untuk: (1) Memperkenalkan aplikasi stroberi kasir kepada Mitra dan (2) Membantu mitra mempergunakan aplikasi kasir untuk transaksi dan pelaporan keuangan. Metode yang dipergunakan pada kegiatan pengabdian ini yaitu (1). Kegiatan penyuluhan dengan menggunakan metode ceramah dan demostrasi. Pada kegiatan penyuluhan dilakukan sosialisasi aplikasi stroberi kasir, dan (2) kegiatan pelatihan penggunaan aplikasi stroberi kasir dengan menggunakan metode praktek. Dalam kegiatan ini dilakukan Praktek penggunaan Aplikasi Kasir dalam pembuatan transaksi dan pelaporan keuangan. Hasil kegiatan pengabdian masyarakat adalah (1) 75% UMKM kuliner di Pelabuhan Perikanan sudah dapat menginstal dan mengetahui fitur – fitur dalam aplikasi Stroberi Kasir. (2) Para UMKM sudah dapat mencetak menggunakan aplikasi stroberi kasir dengan bisa memasukan kas harian, menginput menu dan barang yang dijual, mencetak hasil transkasi, dan membuat laporan keuangan.
Determinants of Accounting Information Use with Environmental Uncertainty as Moderation in Food and Beverages MSMEs in Jambi City Christian Pratenta S; Enggar Arum; Wiralestari
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1108

Abstract

This study examines the determinants of accounting information use among food and beverage MSMEs in Jambi City, with environmental uncertainty as a moderating variable. The use of accounting information is essential for improving decision-making quality and ensuring business sustainability; however, many MSME owners have not yet utilized it optimally. Therefore, this study aims to analyze the effects of business owners’ educational background, business scale, and accounting knowledge on the use of accounting information. A quantitative approach was employed using a survey method. Data were collected through structured questionnaires distributed to 99 MSME owners or managers selected using simple random sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and moderated regression analysis to test both direct and moderating effects. The results show that educational background (β = 0.439; p < 0.001), business scale (β = 0.258; p < 0.001), and accounting knowledge (β = 0.254; p < 0.001) have significant positive effects on accounting information use. Environmental uncertainty significantly moderates the effects of educational background (β = −0.126; p = 0.014) and business scale (β = −0.126; p = 0.034), both in a weakening direction. However, it does not significantly moderate the effect of accounting knowledge (β = −0.036; p = 0.618). The model explains 75.2% of the variance in accounting information use (R² = 0.752). In conclusion, this study highlights that accounting knowledge is the most stable determinant, while environmental uncertainty weakens the influence of other factors. These findings imply that strengthening accounting knowledge through training is a key strategy to improve accounting information use in MSMEs regardless of environmental conditions.
KUALITAS LAPORAN KEUANGAN: PENGENDALIAN INTERNAL, TRANSPARANSI DAN KOMPETENSI SUMBER DAYA MANUSIA PADA BAZNAS PROVINSI JAMBI Ester Salsanabila Jipa; Wiralestari Wiralestari; Rahayu Rahayu
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2863

Abstract

This study aims to examine the influence of internal control, transparency, and human resource competence on the quality of financial reports at the National Amil Zakat Agency of Jambi Province. A quantitative approach was employed, with data collection conducted through the distribution of questionnaires to amil (zakat collectors) and Zakat Collection Units (UPZ). “Data analysis was performed using Partial Least Squares Structural Equation Modeling (SEM-PLS). The research findings indicate that internal control and human resource competence significantly affect the quality of financial reports, while transparency shows no influence. Collectively, the three independent variables explain 79.5% of the variation in financial report quality (R² = 0.795), reflecting a high explanatory power of the model. The study concludes that the quality of financial reports is more dependent on internal organizational elements, particularly effective internal control and competent human resource capabilities. Therefore, efforts to improve financial report quality should prioritize strengthening control mechanisms and developing human resource capacities
Influence of Financial Ratios and Firm Size on Stock Under-pricing in IPO Companies at the Indonesia Stock Exchange (2021–2023) Camelia Camelia; Mukhzarudfa Mukhzarudfa; Wiralestari Wiralestari
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: 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.v2i4.350

Abstract

This study delves into the dynamics between selected financial indicators, Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), Earnings per Share (EPS), and firm size, and the phenomenon of stock underpricing among firms undertaking Initial Public Offerings (IPOs) on the Indonesia Stock Exchange during 2021–2023. From a population comprising all IPO-listed companies within this period, purposive sampling yielded 124 firms, of which 14 were excluded as statistical outliers, resulting in 110 observations for analysis. Employing a quantitative framework, the research integrates classical assumption diagnostics with multiple linear regression to examine both collective and individual variable effects through F-tests and t-tests, respectively. The findings reveal that ROA and EPS exert significant negative influences on underpricing, aligning with signaling theory, while ROE, DER, and firm size do not demonstrate partial significance. Nonetheless, when considered jointly, all five variables exhibit a statistically significant impact, suggesting that investors may interpret financial signals in aggregate rather than isolation when navigating IPO valuations.
Comparative Analysis of Performance Between Sharia Commercial Banks and Sharia Business Units Using the Eagles Method for The 2021-2023 Period Safitriyanti Safitriyanti; Wiralestari Wiralestari; Rico Wijaya Z
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51951

Abstract

This research aims to see how the performance compares between Sharia Commercial Banks and Sharia Business Units using the EAGLES method in the 2021-2023 period. The population of this research is all Sharia Commercial Banks and Sharia Business Units registered with the financial services authority, totaling 38 banks. Using purposive sampling, the sample in this research is 31 bank, consisting of 12 Sharia Commercial Banks and 19 Sharia Business Units. The method used in this research is quantitative with secondary data obtained from the financial reports of each Sharia Commercial Bank and Sharia Business Unit which have been published on the financial services authority website or through the website of each Bank. The data analysis method used is independent sample t test. The results of this research show that based on the eagles method, there are no significant differences in the ratios of ROA, NPF, LGR, DGR and SRQ by personnel between Sharia Commercial Banks and Sharia Business Units. Meanwhile, the FDR and CAR ratios have significant differences between Sharia Commercial Banks and Sharia Business Units. The results of comparing each ratio between Sharia Commercial Banks and Sharia Business Units, in general, the performance of Sharia Business Units is better than that of Sharia Commercial Banks, seen from the average value of each ratio.
The effect of tax planning, deferred tax expense, and earnings management on tax avoidance with corporate governance as a moderating variable Rani Nur Az-zahra Osman; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Journal of Economics and Business Letters Vol. 6 No. 2 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v6i2.1746

Abstract

This study examines the effects of tax planning, deferred tax expenses, and earnings management on tax avoidance, with corporate governance as a moderating variable. The research sample comprises 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, yielding 260 firm-year observation. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through SmartPLS 4. The findings reveal that tax planning, deferred tax expenses, and earnings management each have a significant positive effect on tax avoidance. Corporate governance effectively moderates (weakens) the relationship between tax planning and tax avoidance and between earnings management and tax avoidance. However, corporate governance does not significantly moderate the effect of deferred tax expenses on tax avoidance. These findings offer theoretical contributions to agency and tax compliance theories in the Indonesian context and provide practical implications for tax authorities, regulators, and corporate management in designing more effective oversight mechanisms to mitigate aggressive tax avoidance practices.
NILAI PERUSAHAAN: KINERJA ESG, LIKUIDITAS, DAN LEVERAGE PADA PERUSAHAAN IDX ESG LEADERS Nurjannah Nurjannah; Enggar Diah Puspa Arum; Wiralestari
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2632

Abstract

Penelitian ini penting karena nilai perusahaan mencerminkan persepsi pasar terhadap kinerja dan prospek perusahaan. Kinerja ESG, likuiditas, dan leverage diteliti karena ketiganya merupakan faktor-faktor keuangan dan keberlanjutan yang dapat memengaruhi risiko, kepercayaan investor, serta valuasi pasar perusahaan, terutama bagi perusahaan yang terdaftar dalam indeks IDX ESG Leaders. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja Environmental, Social, and Governance (ESG), likuiditas, dan leverage terhadap nilai perusahaan pada perusahaan yang terdaftar dalam Indeks IDX ESG Leader periode 2020–2024. Nilai perusahaan diukur menggunakan rasio Tobin’s Q sebagai indikator penilaian pasar terhadap kinerja dan prospek perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan publikasi resmi Bursa Efek Indonesia. Sampel penelitian ditentukan menggunakan metode total sampling dan dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa kinerja ESG yang diukur menggunakan ESG Risk berpengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa peningkatan risiko ESG yang tidak dikelola secara optimal dapat menurunkan nilai perusahaan. Likuiditas tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa pengelolaan risiko ESG yang efektif serta penggunaan leverage secara optimal berperan penting dalam meningkatkan nilai perusahaan, khususnya pada perusahaan yang berorientasi pada prinsip keberlanjutan.
Co-Authors Ahmad Bunayya W Amirul Afif Muhamat Anjelika Denya Putri Ayu Pitri R Bambang Gunawan S Camelia Camelia Christian Pratenta S Delta Rizky A Destipa Imelia desty puji r Dewi Fitriani Dwi Annisa A Dwi Febri S Edy Firza Elisa Rama Yanti Enggar Arum Enggar D. P. Arum Enggar Diah Puspa Arum Ester Salsanabila Jipa Esty Octesy Fitriani Mansur Fitrini Mansur Fredy Olimsar Iin Tamarisa Ilham Wahyudi Iskandar Sam Istiqomah Malinda SB Ivan Ramadhan liana parahdila Lovinza Lutfi Martha Yurdila J Mukhzarudfa, Mukhzarudfa Nela Safelia Novita Ekasari Nurhayani Nurhayani dan Rosmeli Nurhayani Rosmeli Nurjannah Nurjannah Poni Hasperi Rahayu Rahayu Rahayu Rahayu Rahayu Rahman Hakim Rani Nur Az-zahra Osman Rico Wijaya Z Riski Hernando Rita Friyani Safitriyanti Safitriyanti Sri Rahayu Susfayetti Syada Aryanto Tesa Hikmatia R Widya Sari Wendry Wiwik Tiswiyanti Yuliana Yuliana Zamzami