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All Journal EKONOMIS : Journal of Economics and Business JURNAL RISET AKUNTANSI JAMBI Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat International Journal of Economic Research and Financial Accounting
Fitrini Mansur
Unknown Affiliation
Humanities Economics, Econometrics & Finance Health Professions Public Health Social Sciences Other

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Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Anggaran Belanja Modal (Studi Empiris pada Pemerintah se-Provinsi Jambi Tahun 2010-2014) Parassela Pangestu; Sri Rahayu; Fitrini Mansur
JURNAL RISET AKUNTANSI JAMBI Vol. 3 No. 1 (2020): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap belanja modal. Penelitian ini menggunakan sampel Kabupaten dan Kota di Provinsi Jambi periode 2010 – 2014. Ada 9 Kabupaten, 2 Kota, dan 1 Provinsi yang menjadi subjek penelitian ini, yaitu Kabupaten Batanghari, Kabupaten Bungo, Kabupaten Kerinci, Kabupaten Merangin, Kabupaten Muaro Jambi, Kabupaten Sarolangun, Kabupaten Tanjung Jabung Timur, Kabupaten Tanjung Jabung Barat, Kabupaten Tebo, Kota Jambi dan Kota Sungai Penuh, serta Provinsi Jambi. Penelitian ini menggunakan data sekunder yang diperoleh dari Laporan Keuangan masing-masing pemerintah daerah. Data penelitian berjumlah 60 data. Teknik analisis data dalam penelitian ini analisis regresi linear berganda dengan menggunakan software SPSS versi 22 for windows. Hasil penelitian adalah sebagai berikut. Hipotesis pertama, hasil menunjukkan bahwa PAD dan DAU berpengaruh terhadap belanja modal. Hipotesis kedua, PAD berpengaruh terhadap belanja modal. Hipotesis ketiga DAU tidak berpengaruh terhadap belanja modal.
Pengaruh Transparansi, Akuntabilitas, dan Pengawasan Terhadap Pengelolaan Dana Desa (Studi Kasus Desa Bangun Harjo Kecamatan Pelepat Ilir Kabupaten Bungo) Miftakul Khoir Alfala; Mukhzarudfa Mukhzarudfa; Fitrini Mansur
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1710

Abstract

The aim of this research is to find out how the management of village funds in Bangun Harjo Village, Pelepat Ilir District, Bungo Regency is influenced by accountability, transparency and supervision. The target population for this research was 50 people including village officials, BPD, and community leaders. The sampling strategy used was saturated sampling. Using SPSS version 25 software, quantitative methods and multiple regression analysis were used in this descriptive research. Based on test findings, village financial management in Bangun Harjo Village has improved significantly through accountability, openness and supervision.
PENGARUH AKUNTANSI DIGITAL, LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA JAMBI Sevia Pasaribu; Fitrini Mansur; Misni Erwati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.880

Abstract

This study aims to analyze the impact of digital-based accounting, financial literacy, and financial inclusion on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Jambi City. The challenges faced by MSME actors, such as the low utilization of digital accounting, limited financial literacy, and difficulties in accessing capital, significantly affect their performance. The research employs a quantitative approach, collecting data through questionnaires using a Likert scale. The obtained data were analyzed using SPSS version 26. The results indicate that digital accounting, financial literacy, and financial inclusion have a significant impact on the performance of MSMEs in Jambi City.
Analysis of the Impact of Intellectual Capital and Good Corporate Governance on Financial Distress in the Healthcare Sector of the Indonesia Stock Exchange Rita Ninda Sari; Fitrini Mansur; Dica Lady Silvera
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.358

Abstract

This study aims to identify the effect of intellectual capital and good corporate governance on financial distress. The independent variables used are intellectual capital and good corporate governance which is proxied by institutional ownership, board of directors, independent commissioners, and audit committee. The dependent variable in this study is financial distress. This study uses a quantitative approach. This research focuses on the population contained in the healthcare sector companies listed on the Indonesia Stock Exchange in 2021-2023. This study uses purposive sampling method for sample selection with a total sample of 23 companies. Data analysis in this study was carried out using multiple linear regression techniques, which were operated with the IBM SPSS program version 26. The findings of this study show that partially intellectual capital, institutional ownership, and audit committee have an effect on financial distress. Partially independent commissioners and the board of directors have no effect on financial distress. Simultaneously intellectual capital, institutional ownership, board of directors, independent commissioners, and audit committee affect financial distress
Peningkatan Literasi Keuangan Bagi Kelompok Tani Mandiri di Desa Mudung Darat, Kecamatan Maro Sebo, Kabupaten Muaro Jambi, Sebagai Upaya Penguatan Pengelolaan Usaha Tani Achmad Hizazi; Dica Lady Silvera; Heriyani Heriyani; Fitrini Mansur; Lutfi Lutfi
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i2.5039

Abstract

Low financial literacy and informal bookkeeping constrain the Mandiri Farmer Group’s enterprise management and access to external financing in Mudung Darat, Maro Sebo, Muaro Jambi. This progress report summarizes a three-week participatory mentoring program that strengthened basic financial capabilities, introduced standardized manual and digital cashbooks, and guided the preparation of simple financial statements. Methods combined interactive lectures, simulations, hands-on transaction recording, and coaching using context-fit templates. Early results show the adoption of routine cash recording, the production of the group’s first structured income–expense and simple profit–loss reports, shorter reporting time, and clearer transparency to members. These outputs have begun to inform season-based cost planning and sales decisions, signaling a shift toward data-driven management. The intervention demonstrates that lightweight tools and close mentoring can quickly improve accountability and decision quality in smallholder settings. The approach is scalable for rural groups with similar constraints and supports inclusive, evidence-based agricultural development.
Co-Authors Achmad Hizazi Dica Lady Silvera Heriyani Heriyani Lutfi Lutfi Miftakul Khoir Alfala Misni Erwati, Misni Mukhzarudfa Mukhzarudfa Parassela Pangestu Rita Ninda Sari Sevia Pasaribu SRI RAHAYU