Article Per Year (5 Year)
p-Index From 2020 - 2025
3.743
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Formosa Journal of Multidisciplinary Research (FJMR) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Eduvest - Journal of Universal Studies International Journal of Multidisciplinary Approach Research and Science
Wiralestari, Wiralestari
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Neuroscience Public Health Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Analisis Rasio Keuangan Terhadap Financial Distress Dengan Mekanisme Internal Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Perdagangan Eceran yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Anggun Satriajaya; PA, Enggar Diah; Wiralestari, Wiralestari
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 3 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i3.27142

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, leverage dan profitabilitas terhadap financial distress yang dimoderasi oleh kepemilikan institusional dan kepemilikan manajerial. Populasi penelitian ini adalah perusahaan sub sektor perdagangan eceran yang terdaftar di BEI tahun 2019 - 2022. Analisis data menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh signifikan terhadap financial distress, sedangkan leverage dan profitabilitas tidak memiliki pengaruh terhadap financial distress. Hasil penelitian ini juga menunjukkan bahwa interaksi kepemilikan institusional dengan likuiditas dan leverage mempengaruhi kemungkinan terjadinya financial distress, sedangkan interaksi kepemilikan institusional dengan profitabilitas tidak berpengaruh signifikan terhadap financial distress. Interaksi kepemilikan manajerial dengan likuiditas, leverage, dan profitabiltas tidak berpengaruh terhadap kemungkinan terjadinya financial distress.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON PERFORMANCE WITH TECHNOLOGY ACCEPTANCE MODEL (TAM) APPROACH IN PUBLIC SERVICE AGENCIES OF JAMBI PROVINCE Kusumathias, Intan Putri; Rahayu, Sri; Wiralestari, Wiralestari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.949

Abstract

The financial accounting system of the Public Service Agency (BLU) is created to provide detailed information about BLU's financial situation, its capacity to obtain economic resources, expenses incurred, sources and use of funds, and compliance with regulatory standards. This research examines the impact of implementing an accounting information system on performance using the Technology Acceptance Model (TAM) approach at a Public Service Agency in Jambi Province. Employing a survey method through online questionnaires, the study focuses on variables such as perceived usefulness, perceived ease of use, and performance. The participants include 237 users of the Accounting Information System at BLU in Jambi Province, with 233 questionnaires returned and processed. The analytical tool used is SMART PLS. The results indicate that perceived ease of use, perceived usefulness, and acceptance of the Accounting Information System significantly affect its adoption, while perceived ease of use does not significantly impact performance. Perception of usefulness significantly influences performance. Individual performance achievement is linked to task completion with the support of information systems. While perception of ease of use can directly affect performance, it can also have an indirect impact through acceptance of the Accounting Information System as a mediator.
Pengaruh total quality management terhadap kinerja manajerial dengan sistem pengukuran kinerja dan sistem penghargaan (reward) sebagai variabel intervening (studi empiris pada perusahaan BUMN di Kota Jambi) Regina Nursedima Marpaung, Shinta; Hizazi, Achmad; Wiralestari, Wiralestari
Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i1.16327

Abstract

This study aims to prove empirically (1) the effect of total quality management on managerial performance, (2) the effect of quality management (3) The effect of performance measurement systems on managerial performance. (4) The effect of total quality management on the reward system (reward) (5) The effect of the reward system on managerial performance (6) The effect of total quality management on managerial performance is mediated by the performance measurement system (7) The effect of total quality management on performance managerial mediated by the reward system. The sample used as many as 98 respondents are managers in BUMN companies in Jambi City. The results showed that (1) total quality management had a significant and significant effect on managerial performance. (2) Total quality management significantly affects the performance measurement system. (3) The performance measurement system significantly affects managerial performance in Jambi City companies. (4) Total quality management significantly affects the reward system. (5) The reward system significantly affects managerial performance in Jambi City companies. (6) Total quality management has a significant and significant effect on managerial performance mediated by the Jambi City BUMN performance measurement system. (7) The total quality of management does not have a significant and significant effect on managerial performance mediated by the reward system.
Analisis Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil Menengah (UMKM) di Muara Bungo Studi Kasus Pada Industri Pisang Sale PO. Sari Rasa di Kota Muaro Bungo MUSTIKA AULIA ULFA; Wiralestari, Wiralestari; Safelia, Nela
Jambi Accounting Review (JAR) Vol. 4 No. 1 (2023): 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 bagaimana penyusunan laporan keuangan pada Usaha Mikro Kecil Menengah (UMKM) Produk pisang sale PO. Sari Rasa di Kabupaten Muara Bungo, dan untuk mengetahui hambatan-hambatan dalam penyusunan laporan keuangan pada Usaha Mikro Kecil Menengah (UMKM) Produk pisang sale PO. Sari Rasa di Kabupaten Muara Bungo. Objek penelitian ini adalah UMKM Produk Sale Pisang yang ada di Kota Muara Bungo tepatnya UMKM yang ada di Kelurahan Purwo Bakhti Kecamatan Bathin III yaitu PO. Sari Rasa. Dalam menganalisa penelitian ini dilakukan dengan reduksi data, penyajian data, dan penarik kesimpulan.  Hasil penelitian menunjukkan bahwa, UMKM PO. Sari Rasa tidak melakukan pencatatan laporan keuangan usahanya sesuai dengan SAK EMKM. Dan, ada dua faktor yang mempengaruhi UMKM PO. Sari Rasa tidak membuat laporan keuangan berdasarkan SAK EMKM yaitu. Faktor internal ini merupakan faktor yang berasal dari dalam UMKM tersebut, sedangkan faktor eksternal yakni tidak adanya pengawasan dari pihak-pihak yang berkepentingan terhadap laporan keuangan UMKM (stakeholder)  yakni dari pihak pemerintah, lembaga-lembaga terkait dan regulator.
Influence of Gender Diversity, Institutional Ownership, Environmental Performance, and Audit Committee on Carbon Emission Disclosure: Empirical Study on Energy Sector Companies Listed on the Indonesia Stock Exchange in 2019-2022 Dwinajayanti, Risky; Wiralestari, Wiralestari; Olimsar, Fredy
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.876

Abstract

This study aims to determine the effect of gender diversity, institutional ownership, environmental performance, and audit committee on carbon emission disclosure empirical study on energy sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this study were energy sector companies totaling 74 companies. The sample of this study was selected using purposive sampling method where the sample was selected based on the criteria set by the researcher and got a sample of 93 samples from 30 companies. This study uses secondary data where the data is obtained from the company's annual and sustainability reports obtained from the company's official website and from the official website of the Indonesia Stock Exchange. The analysis method in this study uses multiple linear regression analysis which is processed using the SPSS version 23.0 for windows program. The results of this study show that carbon emission disclosure is influenced by all variables at the same time. Then the environmental performance variable has a significant effect on the disclosure of carbon emissions. Meanwhile, the variables of gender diversity, institutional ownership, and audit committee have no significant effect on the disclosure of carbon emissions.
Influence of Inventory Turnover, Receivable Turnover, and Sales Growth on Profitability with Good Corporate Governance as a Moderating Variable: Companies with Trading and Distribution Business Sectors Listed on the Indonesian Stock Exchange for 2020 - 2022 Period Fatmawati, Fatmawati; Wiralestari, Wiralestari; Hernando, Riski
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.902

Abstract

This research aims to examine and analyze the influence of inventory turnover, receivable turnover and sales growth partially and simultaneously on ROA in trading and distribution business companies listed on the Indonesia Stock Exchange. The population in this research are trading and distribution business companies listed on the Indonesia Stock Exchange. The sampling technique used in this research was the purposive sampling method and 12 companies were obtained. The analysis technique in this research uses multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) using the SPSS 29 program. The results of this research conclude that inventory turnover has an effect on profitability while receivable turnover and sales growth have no effect on profitability. While the Independent Board of Commissioners can significantly influence the relationship between inventory turnover and profitability, the Independent Board of Commissioners cannot influence or is unable to moderate the relationship between receivable turnover and sales growth and profitability.
Influence of Environmental Social Governance (ESG), Profitability and Capital Structure on Firm Value: Study on Industrial Sector Companies Listed on the IDX for the Period 2020-2022 Mokhtar, Widad Yuliawati; Kusumastuti, Ratih; Wiralestari, Wiralestari
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.971

Abstract

The faster information spreads, the more important it is for companies to publicize the good and minimize problems that can harm the company's reputation and value. Environmental pollution cases and issues are the reasons why positive information is very attractive to investors. Therefore, this study aims to test (1) Does Environmental Social Governance affect firm value, (2) Does Profitability affect firm value, (3) Does Capital structure affect Firm Value and (4) Does Environmental Social Governance, profitability and Capital structure jointly affect firm value in Indonesia. In this study, the population used was industrial sector companies totaling 56 companies and those used as samples in this study were 49 companies that were consecutively listed on the Indonesia Stock Exchange for 3 years in 2020-2022. The sample of this study was determined by random sampling method. The type of research and data used is quantitative with secondary data. The analysis method used is multiple linear regression analysis and uses SPSS 26 software. The results showed that (1) Environmental Social Governance variables affect firm value, (2) Profitability variables affect firm value, (3) Capital structure affects firm value and (4) Environmental Social Governance, profitability and Capital structure together affect firm value.
Analyzing the influence of the Board of Directors, Audit Committee, and Social Responsibility Disclosure on the company's value: Study of Mining Sector Companies Listed on BEI 2021-2023 Simangunsong, Bangkit Hamonangan; Wiralestari, Wiralestari; Olimsar, Fredy
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.1024

Abstract

This research aims to determine the influence of the board of directors, audit committee, and social responsibility disclosure on company value in mining sector companies listed on the Indonesian Stock Exchange in 2021-2023. This type of research is quantitative research. Samples were taken using Purposive Sampling. The sample consisted of 14 companies consisting of 56 mining sector companies listed on the Indonesia Stock Exchange in 2021-2023, so the research data analyzed was 42. The analysis technique used was descriptive statistics and multiple linear regression analysis. The software used to process the data is SPSS version 29 for Windows. The board of directors is measured by looking at the number of directors in a company in the annual report, the audit committee is measured by looking at the number of audits in a company in the annual report and social responsibility disclosure is measured by looking at the disclosure index reported in the company's continuation report. The results of this research partially show that the board of directors influences company value. Meanwhile, the audit committee and disclosure of social responsibility have no effect on the company value of mining companies listed on the Indonesia Stock Exchange.
THE INFLUENCE OF FINANCIAL DISTRESS, AND EARNING MANAGEMENT ON TAX AVOIDANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN REGISTERED INFRASTRUCTURE SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2019 - 2021 Sirot, Busyaib Syamsul; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
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.v3i2.891

Abstract

This study seeks to investigates the relationship between financial distress, earning management, and tax avoidance within the context of registered infrastructure sector companies on the Indonesian Stock Exchange during the period from 2019 to 2021. The research population consists of infrastructure companies listed on the Indonesian Stock Exchange during the specified timeframe. The study employs the Judgment sampling method to select a representative sample that adheres to predefined criteria, resulting in a dataset comprising 66 observations. The research employs multiple linear regression analysis and moderated regression analysis methods to rigorously test the hypotheses. The findings of this study reveal that both financial distress and earning management significantly influence tax avoidance in the infrastructure sector companies. However, the role of good corporate governance as a moderating variable is explored, and the results suggest that it does not effectively moderate the influence of financial distress and earning management on tax avoidance. These results shed light on the complex dynamics within the Indonesian infrastructure sector and provide valuable insights for policymakers, researchers, and practitioners.
Effect of Accounting Knowledge, Accounting Training, Business Scale, and Business Experience on the Use of Accounting Information in UMKM Melinda, Dian; Wiralestari, Wiralestari; Mansur, Fitrini
International Journal of Multidisciplinary Approach Research and Science Том 3 № 01 (2025): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v3i01.1249

Abstract

This study aims to determine the effect of accounting knowledge, accounting training, business scale, and business experience on the use of accounting information in MSMEs in Jambi City. This study uses quantitative methods with data taken in the form of primary data. The population in this study were MSME actors in 2023, with a total of 50,747. The sample size to be studied from a population can be used with the Slovin approach formula. The sampling technique uses the Cluster Random Sampling method. The data collection technique is using a questionnaire. The application to help complete the proposed data analysis uses Statistical Package for Social Sciens (SPSS) 26 software. The results of the data analysis conducted by this researcher show that accounting knowledge partially has a significant effect on the use of accounting information. Accounting training partially has no effect and is significant to the use of accounting information. Business scale partially has a significant effect on the use of accounting information. Business experience partially has a significant effect on the use of accounting information. Accounting knowledge, accounting training, business scale, and business experience are significantly related to the use of accounting information.
Co-Authors Achmad Hizazi Anggun Satriajaya Arum, Enggar D. P. DEWI FITRIANI Diah PA, Enggar Dwinajayanti, Risky Edy Firza Enggar Diah Puspa Arum Fadhilah, Afifah Nurul Fatmawati Fatmawati Ferinluary, Fadila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Hernando, Riski Istiqomah Malinda Kusumathias, Intan Putri Lutfi Lutfi Mansur, Fitriani Margaretha, Widya Wasti Melinda, Dian Misni Erwati, Misni Mokhtar, Widad Yuliawati Mukhzarudfa, Mukhzarudfa MUSTIKA AULIA ULFA Nababan, Carmelita Napitupulu, Ruth Sri Indah Nela Safelia, Nela NOVITA EKASARI Nurhayani nurhayani PA, Enggar Diah Puspita , Deta Puspita, Deta Rachmani, Diah Ayu Ratih Kusumastuti Regina Nursedima Marpaung, Shinta Rico Wijaya Z Rosalia, Vema rosmeli, rosmeli Safitriyanti, Safitriyanti Salman Jumaili Sam, Iskandar Simangunsong, Bangkit Hamonangan Sirot, Busyaib Syamsul SRI RAHAYU Suryati Suryati TRIA SEPTIALA, RIVE Wendry, Widya Sari Wiwik Tiswiyanti Yuliana Yuliana ZIEKWAN