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All Journal Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKONOMIS : Journal of Economics and Business Jurnal Abdi: Media Pengabdian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) 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 Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Eduvest - Journal of Universal Studies International Journal of Multidisciplinary Approach Research and Science
Wiralestari, Wiralestari
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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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

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Pemanfaatan E-Government Di Masa Pendemi Dalam Meningkatkan Pelayanan Publik Wiralestari, Wiralestari; Sam, Iskandar; Arum, Enggar D. P.; Malinda, Istiqomah; Wijaya, Rico
Jurnal Karya Abdi Masyarakat Vol. 5 No. 3 (2021): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (37.283 KB) | DOI: 10.22437/jkam.v5i3.16284

Abstract

Pengabdian Kepada Masyakat ini berjudul Peningkatan Pelayanan Publik Di Masa Pendemi Melalui E-Goverment. Pengabdian ini dilakukan di Desa Talang Kemuning Kecamatan Bukit Kerman Kabubaten Kerinci, Propinsi Jambi. Saat ini, dimana situasi pendemi-Covid 19 ini, pelayanan publik menjadi tantangan terpenting bagi pemerintahan. Pelayanan publik harus tetap berjalan dengan baik dan optimal. E-goverment adalah salah satu konsep layanan yang menggunakan teknologi informasi. Dengan menerapkan kebijakkan tersebut dapat mempercepat dan mempermudah memberikan pelayanan. Namun pada kenyataannya terdapat kendala dalam menerapkan e-goverment, yaitu masih terbatas aparatur desa yang memiliki pengetahuan di bidang teknologi informasi. Selain itu, keterbatasan pengetahuan karena kurang mendapatkan pelatihan serta data-data yang ada tidak tersinkron dengan baik bahkan tidak menggambarkan keadaan sebenarnya. Untuk itu diperlukan suatu penyuluhan dan pelatihan mengenai sistem e-goverment untuk meningkatkan pelayanan publik.
- Moderasi Komisaris Independen Terhadap Faktor-Faktor Penentu Tax Avoidance (Studi Empiris: Perusahaan Sektor Pertambangan yang Terdaftar di BEI Pada Tahun 2018-2022) TRIA SEPTIALA, RIVE; Diah PA, Enggar; Wiralestari, Wiralestari
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 9 No 3 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.41700

Abstract

This study aims to determine the effect of Capital Intensity, Inventory intensity, Corporate risk, Leverage and Profitability on Tax avoidance in Mining Sector Companies Listed on the IDX for the 2018-2022 period. The population in this study were 63 Mining Companies on the Indonesia Stock Exchange Based on Sub-Industry. The sample in this study used random sampling that published reports within a period of 5 years with a total sample of 19 companies. This research method uses a quantitative method. This study uses secondary data obtained through data on idx.com, yahoo.finance.com and the company's respective websites. This study uses multiple linear analysis using SPSS 26 software. The results of the study indicate that Capital Intensity, Inventory intensity, Corporate risk and Profitability have an effect on Tax avoidance in Mining Sector Companies Listed on the IDX for the 2018-2022 period, only the Leverage variable does not affect Tax avoidance.
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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 9 No 4 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 9 No 4 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
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.
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; Z, Rico Wijaya
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.
Effect of Leverage, Profitability, Audit Opinion, and Firm Size on Audit Report Lag: Empirical Evidence from Property and Real Estate Sector Companies Wijaya, Agung Shilvya; Wiralestari, Wiralestari; Safelia, Nela
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (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.v3i03.1956

Abstract

This study aims to examine the effect of leverage, profitability, audit opinion, and firm size on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Audit report lag refers to the time gap between the fiscal year-end and the issuance of the independent auditor’s report, which serves as a critical indicator of the timeliness and quality of financial reporting. The research adopts a quantitative approach using multiple linear regression analysis. The sample was determined through purposive sampling, consisting of 29 companies observed over four years, resulting in 116 firm-year observations. The study employed secondary data obtained from officially published annual reports and financial statements. The findings indicate that leverage, profitability, audit opinion, and firm size jointly have a significant effect on audit report lag. In contrast, profitability and audit opinion show a negative and significant effect when tested individually, suggesting that firms with higher profitability and unqualified audit opinions tend to complete audits more quickly. Meanwhile, leverage and firm size do not exhibit a significant impact. These results provide deeper insights into the determinants of audit delay and offer practical implications for enhancing the timeliness of financial reporting in Indonesia’s property sector.
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.
Co-Authors Achmad Hizazi Alvaro, Rakan Anggun Satriajaya Arum, Enggar D. P. DEWI FITRIANI Diah PA, Enggar Dwinajayanti, Risky Edy Firza Enggar Diah Puspa Arum Erni Achmad Fadhilah, Afifah Nurul Fathiyah Fathiyah Fatmawati Fatmawati Ferinluary, Fadila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Hernando, Riski Ilham Wahyudi 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 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 Rosmeli, Rosmeli Safitriyanti, Safitriyanti Salman Jumaili Sam, Iskandar Saparuddin Saparuddin Sari, Dwi Rahmita Simangunsong, Bangkit Hamonangan Sirot, Busyaib Syamsul SRI RAHAYU Suryati Suryati TRIA SEPTIALA, RIVE Widya Sari Wendry Wijaya, Agung Shilvya Wiwik Tiswiyanti Yuliana Yuliana ZIEKWAN