Garuda - Garba Rujukan Digital

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

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

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

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.

Pemanfaatan Akuntansiku Sebagai Alat Pengelolaan Keuangan Dan Penyusunan Laporan Keuangan Berbasis Digital Pada Usaha Kedai Kopi Di Kota Jambi Wiralestari, Wiralestari; Arum, Enggar Diah Puspa; Wijaya, Rico; Friyani, Rita
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.12175

Pengabdian Kepada Masyakat ini Pelatihan Pengelolaan Keuangan dan Penyusunan Laporan Keuangan Berbasis Digital Akuntansi UMKM Pada Usaha Kedai Kopi. Pengabdian ini dilakukan di Kedai Kopi yaitu Lowwatt Coffe yang teletak di Kecamatan Kotabaru dan Berlin Coffe yang terletak di Kecamatan Telanaipura, Kota Jambi. Dalam kegiatan pengabdian ini tidak saja hanya menggunakan metode pemaparan materi namun juga dilakukan metode pelatihan, praktik serta diskusi mengenai pengelolaan keuangan dan penyusunan laporan keuangan berbasis digital. Kedai kopi merupakan jenis usaha yang termasuk dalam usaha mikro kecil menengah (UMKM). Aplikasi yang digunakan adalah Aplikasi Akuntansiku yangmana aplikasi sangat sesuai dengan kegiataan UMKM. Aplikasi ini merupakan system aplikasi keuangan yang digunakan untuk UMKM termasuk usaha kedai kopi. Aplikasi ini berguna untuk memecahkan permasalahan terkait bidang manajemen keuangan yaitu pengelolaan keuangan dan bidang akuntansi yaitu cara penyusunan laporan keuangan. Pemanfaatan atas aplikasi ini mempermudah mitra pengabdian dalam melakukan pencatatan transaksi sampai dengan penyusunan laporan keuangan. Dengan menggunakan aplikasi ini diharapkan mitra dapat mengelola keuangan dan menyusun laporan keuangan secara baik.

Company Value: Carbon Emission Disclosure, Company Size, and Profitability With Environmental Performance As a Moderating Variable Paramita, Mahardian Hersanti; Wiralestari, Wiralestari; Safelia, Nela
Dhana Vol. 2 No. 4 (2025): DHANA-DECEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mbcmc447

This study aims to determine the effect of carbon emission disclosure, company size, and profitability on firm value, with environmental performance as a moderating variable. The population of this study was companies in the energy sector and the primary consumer goods industry listed on the Indonesia Stock Exchange (IDX) in 2020–2022. The sample used a purposive sampling technique, with a final sample size of 114 companies. This research method uses a quantitative method with secondary data in the form of annual reports and company sustainability reports. The results show that carbon emission disclosure has a positive effect on firm value. Company size has a positive effect on firm value. Profitability has a positive effect on firm value. Environmental performance can moderate the influence of CED, company size, and profitability on firm value.

The effect of tax planning, deferred tax expense, and earnings management on tax avoidance with corporate governance as a moderating variable Osman, Rani Nur Az-zahra; Wiralestari, Wiralestari; Wahyudi, Ilham; Arum, Enggar Diah Puspa
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

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.

The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan Melasari, Ranti; Afrizal, Afrizal; Hizazi, Achmad; Wiralestari, Wiralestari
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/g9jtw118

The quality of management accounting information systems plays a crucial role in supporting managerial decision-making processes in banking institutions. However, the effectiveness of these systems is influenced by various organizational factors, including information technology, organizational structure, and internal control. This study aims to analyze the influence of information technology, organizational structure, and internal control on the quality of management accounting information systems in banking institutions in Tembilahan, Indragiri Hilir Regency. This study uses a quantitative approach with a causal comparative research design. The study population consisted of managers working at eleven banking institutions in Tembilahan. The sampling technique used a saturated sampling method with 50 questionnaires distributed and 33 returned and processed questionnaires. Data collection techniques were carried out through questionnaires measured using a five-point Likert scale. Data analysis was carried out through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 26 software. The results of the study indicate that information technology, organizational structure, and internal control partially have a positive and significant influence on the quality of management accounting information systems. Furthermore, simultaneous testing results indicate that the three variables collectively have a significant effect on the quality of management accounting information systems. The coefficient of determination indicates that 60.3% of the variation in the quality of management accounting information systems can be explained by the three independent variables studied. This finding underscores the importance of information technology integration, an effective organizational structure, and a strong internal control system in improving the quality and reliability of management accounting information systems in banking institutions.

The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan Melasari, Ranti; Afrizal, Afrizal; Hizazi, Achmad; Wiralestari, Wiralestari
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jp8z2s94

The quality of management accounting information systems plays a crucial role in supporting managerial decision-making processes in banking institutions. However, the effectiveness of these systems is influenced by various organizational factors, including information technology, organizational structure, and internal control. This study aims to analyze the influence of information technology, organizational structure, and internal control on the quality of management accounting information systems in banking institutions in Tembilahan, Indragiri Hilir Regency. This study uses a quantitative approach with a causal comparative research design. The study population consisted of managers working at eleven banking institutions in Tembilahan. The sampling technique used a saturated sampling method with 50 questionnaires distributed and 33 returned and processed questionnaires. Data collection techniques were carried out through questionnaires measured using a five-point Likert scale. Data analysis was carried out through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 26 software. The results of the study indicate that information technology, organizational structure, and internal control partially have a positive and significant influence on the quality of management accounting information systems. Furthermore, simultaneous testing results indicate that the three variables collectively have a significant effect on the quality of management accounting information systems. The coefficient of determination indicates that 60.3% of the variation in the quality of management accounting information systems can be explained by the three independent variables studied. This finding underscores the importance of information technology integration, an effective organizational structure, and a strong internal control system in improving the quality and reliability of management accounting information systems in banking institutions.

The Effects of Non-Debt Tax Shields, Company Size, and Asset Structure on the Capital Structure of the Technology Sector Apriani, Tari; Arum, Enggar Diah Puspa; Wahyudi, Ilham; Wiralestari, Wiralestari
Blantika: Multidisciplinary Journal Vol. 4 No. 5 (2026): Blantika: Multidisciplinary Jornal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v4i5.496

The dynamic nature of the economy and the dominance of intangible assets have made determining an optimal funding structure in the technology industry increasingly complex. This research aims to analyze the effect of non-debt tax shields, firm size, and asset structure on the capital structure of technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This research employs a quantitative approach with panel data regression analysis, processed using EViews 13. The sample consisted of 20 companies selected through purposive sampling, yielding 100 firm-year observations. The results of the partial test show that the non-debt tax shield has a negative and significant effect on capital structure, while firm size has a positive and significant effect. In contrast, asset structure has no significant effect. Simultaneously, these three variables collectively affect capital structure, with an adjusted R-squared value of 34.12%. The findings of this study confirm the relevance of trade-off theory in the technology sector in Indonesia, whereby non-debt tax shield capacity and operational scale serve as the primary determinants of financing policy. The implications of these findings suggest that technology companies should prioritize the capitalization of intangible assets to achieve tax efficiency without increasing default risk, while creditors are encouraged to shift their valuation paradigm from tangible collateral toward innovation potential and intangible asset value.

PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA ORGANISASI PENGELOLA ZAKAT (Studi pada Kantor Baznas Provinsi Jambi) Putri, Anjelika Denya; Wiralestari, Wiralestari; Mansur, Fitrini
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.v9i2.2790

This study aims to analyze the influence of transparency, accountability, and utilization of information technology on the quality of financial reports in zakat management organizations, with a case study at the Jambi Province BAZNAS Office. This research is motivated by the existence of problems related to information transparency, management responsibility, and the utilization of information technology that has not been optimal. This study uses a quantitative approach with a multiple linear regression analysis method, and data obtained through questionnaires to 77 respondents are processed with the SPSS Statistics Version 26 program. The results of the study indicate that the variables of transparency, accountability, and utilization of information technology together have a significant effect on the quality of financial reports in zakat management organizations. The results of the study individually, show a positive and significant effect only on the variable of utilization of information technology, while transparency and accountability do not show a significant effect on the quality of financial reports in zakat management organizations

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