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Efek Moderasi Kompetensi Sumber Daya Manusia Pada Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Badan Amil Zakat Nasional (Baznas) di Indonesia ZIEKWAN; Diah PA, Enggar; Wiralestari, Wiralestari
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.40105

Abstract

The purpose of this research was to determine Moderating Effect of Human Resources Competency on Factors that Influencing The Financial Statements Quality Of Badan Amil Zakat Nasional (Baznas) In Indonesia. The sample in this study was 86 (eighty-six) Regional BAZNAS throughout Indonesia. The data used in the study were primary data. The analysis method used was Moderated Regression Analysis (MRA) using the SPSS 26 program. The results showed that the Implementation of Accounting Standards and Accounting Information Systems had a significant positive effect on the Quality of Financial Reports, while the Internal Control System, Financial Supervision, Organizational Commitment, and Implementation of Good Governance did not affect the Quality of Financial Reports. Human Resource Competence was able to moderate the effect of the Implementation of Accounting Standards and Accounting Information Systems on the Quality of Financial Reports, while the Internal Control System, Financial Supervision, Organizational Commitment, and implementation of good governance were not able to be moderated by Human Resource Competence.
Pengaruh Risiko Kredit dan Tingkat Likuiditas Terhadap Profitabilitas Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Suryati, Suryati; Wiralestari, Wiralestari; Jumaili, Salman
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.41761

Abstract

This study aims to analyze the effect of credit risk and liquidity levels on the profitability of banking companies listed on the Indonesia Stock Exchange. This research is a quantitative study. The type of data used is secondary data obtained from www.idx.co.id and company websites. The population in this study consists of banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample was determined using purposive sampling, resulting in a total of 105 data points that could be processed. The analysis method used is multiple linear regression analysis using SPSS version 25 software. The results of this study indicate that credit risk and liquidity levels affect profitability.
PEMASARAN ONLINE J.A SEAFOOD MELALUI LINKTREE Rosmeli, Rosmeli; Ekasari, Novita; Friyani, Rita; Nurhayani, Nurhayani; Wiralestari, Wiralestari
Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 10 No. 2 (2025): JURNAL ABDI : Media Pengabdian Kepada masyarakat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abdi.v10i2.35357

Abstract

The culinary industry plays a significant role in indonesia's regional gross domestic product (gdp). In 2023, the food and beverage industry contributed 39.10% to the non-oil and gas industrial gdp and 6.55% to the national gdp. J.A. Seafood is one of the culinary msmes located in jambi province. The production process begins with the purchase of fresh raw materials from fishermen's catches, which are then processed into ready-to-eat food and sold to consumers through digital marketing platforms. In running its business, J.A. Seafood already utilizes digital media. J.A. Seafood uses instagram, whatsapp, grabfood, gofood, shopeefood, and maximfood as its marketing channels. The business has a total of 6,070 followers. This large following presents an opportunity for J.A. Seafood to further expand its business. The objectives of the community service project for the partner business are: (1) to facilitate easier marketing for the partner by integrating all business channels into one link through linktree. The outcome of the community service project is that the partner business (J.A. Seafood) now has a linktree link displayed on its instagram account, making it easier for consumers to make purchases. The use of linktree also provides more convenient access for consumers through a single link. For the partner business, the use of linktree increases accessibility, allowing the partner to reach more customers across various platforms, ultimately leading to increased sales.
The Influence of Company Size, Sales Growth and Leverage on Financial Distress: Empirical Study on Technology Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023 Napitupulu, Ruth Sri Indah; Wiralestari, Wiralestari; Erwati, Misni
International Journal of Multidisciplinary Approach Research and Science Том 3 № 02 (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.v3i02.1567

Abstract

This research explores the relationship between financial vulnerability and three key corporate metrics, organizational magnitude, revenue expansion, and debt ratio, specifically examining technology enterprises registered on the Indonesian Securities Market from 2021 through 2023. The investigation treats organizational magnitude, revenue expansion, and debt ratio as predictor variables, with financial vulnerability serving as the outcome measure. The researchers employed a numbers-based analytical framework. The target population encompassed technology industry corporations listed on the ISM throughout the three-year period under scrutiny. Employing criterion-based selection methods, researchers identified 20 appropriate corporations for comprehensive evaluation. Statistical calculations utilized multiple correlation techniques through IBM's analytical software platform (SPSS v27). All numerical information was sourced secondarily via the Indonesian Securities Market's digital repository. The analytical outcomes reveal that organizational magnitude, revenue expansion, and debt ratio collectively demonstrate statistically meaningful correlation with financial vulnerability. Moreover, each individual factor, organizational magnitude, revenue expansion, and debt ratio, exhibits its own distinctive relationship with corporate financial vulnerability.
The Influence of Intellectual Capital and Leverage on Company Value with Profitability as a Mediating Variable: Empirical Study on Technology Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023 Nababan, Carmelita; Wiralestari, Wiralestari; Tiswiyanti, Wiwik
International Journal of Multidisciplinary Approach Research and Science Том 3 № 02 (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.v3i02.1648

Abstract

This research is intended to investigate how intellectual capital and leverage impact firm value, with profitability acting as a mediating factor (focused on technology companies listed on the Indonesia Stock Exchange from 2021 to 2023). The variables examined in this study include intellectual capital and leverage as independent factors, firm value as the dependent factor, and profitability as the mediating factor. This research is categorized as quantitative. The study's population is made up of companies within the technology sector listed on the Indonesia Stock Exchange during the years 2021 to 2023. A purposive sampling method was utilized to select a sample of 20 companies. The analysis of the data was conducted using multiple linear regression through the IBM SPSS version 27 software. The data sourced for this research are secondary data retrieved from the official website of the Indonesia Stock Exchange. The results of this study reveal that intellectual capital, leverage, and profitability collectively influence financial distress. Furthermore, when considered individually, it is found that intellectual capital does not influence the company's value, leverage positively affects the company's value, profitability negatively impacts the company's value, intellectual capital positively influences profitability, leverage does not affect profitability, intellectual capital negatively influences the company's value when mediated by profitability, and leverage does not impact the company's value when mediated by profitability.
Governance Improvement of Cooperative: The Case of KUD Selikur Makmur Jambi Arum, Enggar Diah Puspa; Wahyudi, Ilham; Wijaya, Rico; Wiralestari, Wiralestari; Brilliant, Aulia Beatrice
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i11.11893

Abstract

The failure of organizations to implement governance effectively allows for various problems, including fraud, that have the potential to bring the organization to destruction. One case of ineffective cooperative governance occurred at KUD Selikur Makmur located in South Bahar District, Muaro Jambi Regency, Jambi Province. The purpose of this community service is to assist KUD Selikur Makmur in improving its governance and financial management. The Plan Do Check Act (PDCA) method, which is divided into three stages-preparation, implementation, and evaluation-was used to carry out the activities. This community service activity resulted in a governance model for KUD Selikur Makmur and improved the knowledge and skills of financial staff in carrying out their activities.
Utilization of Mobille-Based Accounting Application and Google Business Profile of MSME Wiralestari, Wiralestari; Arum, Enggar Diah Puspa; Wijaya, Rico; Friyani, Rita; Rosmeli, Rosmeli
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i11.12206

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in supporting the Indonesian economy. However, many MSMEs still face challenges in effective financial management and digital marketing. This community service aims to improve the financial management and digital marketing capabilities of MSMEs through the use of mobile-based accounting applications and Google Business Profile. This activity involves hands-on training to MSME players to optimize the use of these two tools, which are expected to have a positive impact on improving the competitiveness and sustainability of their business. The results of this service show that MSMEs that apply this technology experience improvements in financial management and market access, thus making a significant contribution to local economic development.
The Influence of Original Local Government Revenue (PAD), Population, and Gross Regional Domestic Product (GRDP) on Regional Expenditure in Kerinci Regency Sari, Dwi Rahmita; Rahayu, Sri; Wiralestari, Wiralestari; Arum, Enggar Diah Puspa
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12472

Abstract

Regional Expenditure is a crucial component in regional budget planning, functioning to enhance public services and regional development. Regional Original Revenue (Pendapatan Asli Daerah or PAD) serves as one of the funding sources for the region, population size reflects the needs and distribution of resources, and the Gross Regional Domestic Product (GRDP) indicates the economic potential of the area. This study aims to examine the influence of Regional Original Revenue (PAD), population, and GRDP on regional expenditure in Kerinci Regency. Utilizing secondary data obtained from the Central Statistics Agency (BPS) of Kerinci Regency over the past ten years, from 2014 to 2023, this research employs a quantitative approach by applying a multiple linear regression model to identify the relationships between independent variables (PAD, population, and GRDP) and regional expenditure as the dependent variable. The results indicate that Regional Original Revenue, population, and GRDP have a significant impact on regional expenditure.
Determinan Perilaku Belanja Online di Kota Jambi Rosmeli, Rosmeli; Ekasari, Novita; Wiralestari, Wiralestari; Saparuddin, Saparuddin; Fathiyah, Fathiyah; Alvaro, Rakan
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.v8i1.1766

Abstract

Online shopping is a trend that has spread throughout Indonesia, especially during Covid 19. This trend continues to grow today. As the capital of Jambi Province, Jambi City is an area that has the most complete internet facilities compared to other areas in Jambi Province. The availability of internet facilities and other suggestions means that online shopping in this area is quite large. This research aims to assess consumer behavior in online shopping in Jambi City; and Factors that influence online shopping in Jambi City. The analysis model used is descriptive analysis and binary logit regression model. The research results show that the average frequency of online shopping in Jambi City is 1-2 times a month. 40.2% of respondents visited 2 online sites. The e-commerce application that respondents use most for shopping is Shopee. Cheap and easy to get goods is the first reason to shop online. The more online shopping sites that are visited, the public's perception is that online shopping saves time and buying shoes/bags and accessories online are factors that have a positive and significant influence on people's online shopping in Jambi City.
PEMANFATAN APLIKASI “PARTO JAMBE” BAGI UMKM KULINER DI KOTA JAMBI Rosmeli, Rosmeli; Ekasari, Novita; Wiralestari, Wiralestari; Friyani, Rita; Achmad, Erni
Abdimas Galuh Vol 5, No 2 (2023): September 2023
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v5i2.12036

Abstract

UMKM Kuliner merupakan sector yang terus mengalami perkembangan. Jumlah UMKM kuliner di Kota Jambi terus mengalami peningkatan setiap tahunnya. Sampai pada tahun 2022 jumlah UMKM berjumlah 21.186 unit. Pemanfaatan digital marketing masih belum dimanfaatkan secara maksimal oleh UMKM. Untuk memperluas hasil produksi ke pemerintah Provinsi Jambi maka para UMKM harus menjadi mitra dengan aplikasi Parto Jambe. Aplikasi ini merupakan satu satunya marketplace lokal yang dimiliki oleh Provinsi Jambi. Aplikasi ini mulai ada dari keprihatinan ada UMKM lokal yang mengalami kemunduran penjualan akibat Covid-19 yang lalu. Sampai saat ini sudah terdapat 396 mitra dengan 2.693 variasi produk. Pemanfaatan aplikasi Parto Jambe bagi para UMKM akan memberikan dampak pada  para UMKM untuk memperluas hasil penjualan dan meningkatkan pendapatan UMKM.