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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdimas Bina Bangsa Unram Journal of Community Service (UJCS) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Balance : Jurnal Akuntansi dan Manajemen Jurnal Karya Abdi Masyarakat Indonesian Journal of Society Development (IJSD) Jambi Accounting Review (JAR) (JUMPER) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Global Economic Research
Putra, Dios Nugraha
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Pengaruh Corporate Social Responsibility (CSR) terhadap Loyalitas Konsumen Abdullah; Mulawarman, Logi; Putra, Dios Nugraha; Bako, Seven Marganda; Zaini, Moh.
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.672

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap loyalitas konsumen pada perusahaan manufaktur. Dalam era persaingan bisnis yang semakin ketat, perusahaan tidak hanya dituntut untuk menghasilkan produk berkualitas, tetapi juga untuk menunjukkan tanggung jawab sosialnya kepada masyarakat dan lingkungan. CSR menjadi salah satu strategi penting dalam membangun citra positif dan hubungan jangka panjang dengan konsumen. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada konsumen dari perusahaan manufaktur terpilih. Teknik analisis data yang digunakan adalah regresi linear untuk menguji hubungan antara variabel CSR dan loyalitas konsumen. Hasil penelitian menunjukkan bahwa dimensi CSR yang mencakup tanggung jawab terhadap lingkungan dan sosial berpengaruh positif dan signifikan terhadap loyalitas konsumen. Kemudian, dimensi berupa tanggung jawab ekonomi tidak memiliki pengaruh positif dan signifikan terhadap loyalitas konsumen. Temuan ini mengindikasikan bahwa implementasi program CSR yang efektif dapat meningkatkan kepercayaan dan keterikatan konsumen terhadap merek, sehingga memperkuat loyalitas mereka. This study aims to analyze the impact of Corporate Social Responsibility (CSR) on consumer loyalty in the manufacturing sector. In an era of increasingly intense business competition, companies are not only expected to produce high-quality products but also to demonstrate social responsibility toward the community and the environment. CSR has emerged as a key strategy for building a positive corporate image and fostering long-term relationships with consumers. This research employs a quantitative approach by distributing questionnaires to consumers of selected manufacturing companies. The data analysis technique used is linear regression to examine the relationship between CSR and consumer loyalty. The findings reveal that the environmental and social dimensions of CSR have a positive and significant effect on consumer loyalty. In contrast, the economic responsibility dimension does not show a positive and significant influence on loyalty. These results suggest that effective implementation of CSR programs can enhance consumer trust and attachment to the brand, thereby strengthening their loyalty.
DAMPAK UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA Manik, Triva Maria; Putra, Dios Nugraha; Tarmizi, Tashadi; Rumodhon, Berliansyah
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46438

Abstract

The purpose of this study is to understand and examine the relationship between the impact of company size, profitability and leverage on earnings management. This study aims to examine the industry consisting of 95 food and beverage industries listed on the Indonesia Stock Exchange, and 43 industries were selected as samples using purposive sampling technique. The data was collected through the Indonesia Stock Exchange source, and using the official website of each industry. This research method uses a quantitative approach, involving descriptive statistics, classification assumption tests and multiple regression analysis tests using SPSS version 24. From the results of the study, it was found that company size has a significant negative impact on earnings management, profitability, which uses the ROA proxy, has a significant positive impact on earnings management, and leverage, which uses the DER proxy, has no impact on earnings management.
Strategies for Jambi Culinary MSMEs to Survive in the Digital Era: The Influence of Financial Literacy and E-Commerce Heriyani, Heriyani; Murnidayanti, Scheilla Aprilia; Putra, Dios Nugraha; Prasetio, Primadi; Dahlia, Dahlia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.47288

Abstract

This study aims to determine the extent to which financial literacy and e-commerce utilization influence the sustainability of culinary MSMEs in Jambi City. The research question addressed is whether financial literacy and e-commerce individually and jointly have a significant impact on business sustainability. A quantitative approach was employed through survey methods involving 100 culinary MSME respondents. Data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests to ensure data quality. The results indicate that financial literacy and E-Commerce has a positive and significant effect on MSME sustainability. These findings highlight the crucial role of improving financial literacy and adopting digital technology in supporting the growth and resilience of MSMEs in the era of digital transformation. The impact of this research is expected to provide a basis for the formulation of MSME development strategies by local governments and related institutions, as well as to encourage business actors to become more adaptive to technological changes and effective financial management.
Training on Preparation of Financial Reports Based on Accurate Application and Tax Calculation for UMKM in Mendalo Darat Village, Jambi Luar Kota District, Muaro Jambi Regency Safelia, Nela; Afrizal; Tiswiyanti, Wiwik; Olimsar, Fredy; Putra, Dios Nugraha
Indonesian Journal of Society Development Vol. 3 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i5.12050

Abstract

This training and financial report preparation are designed as a form of community service with the aim of enhancing their knowledge and skills in preparing financial reports and accurate application-based tax calculations for MSME entrepreneurs in Mendalo Darat Village, Muaro Jambi Regency. Through this training, participants are expected to understand the importance of preparing good and correct financial reports in accordance with accounting standards, as well as to increase awareness of the tax obligations that entrepreneurs must fulfill. The results of this activity show that the participants' understanding of basic accounting concepts, tax calculations, and the use of the Accurate application has significantly improved. Participants are able to apply the new knowledge, starting from entering transaction data to producing complete financial reports. In addition, they also showed an increased awareness of tax obligations and how to correctly calculate taxes according to the applicable regulations. This training has a positive impact on the financial management of MSMEs, which is expected to help improve operational efficiency and business sustainability
Penerapan Pembelajaran Berbasis Proyek (PjBL) pada Mata Kuliah Ketentuan Umum dan Tata Cara Perpajakan Meningkatkan Pemahaman dan Penerapan Mahasiswa dalam Perpajakan Susfa Yetti; Nela Safelia; Dios Nugraha Putra
Journal of Global Economic Research Vol. 1 No. 1 (2024)
Publisher : Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/jhw30s75

Abstract

Mata kuliah Ketentuan Umum dan Tata Cara Perpajakan Mata kuliah Ketentuan Umum dan Tata Cara Perpajakan ini merupakan mata kuliah yang memberikan wawasan dan pengetahuan kepada mahasiswa tentang perpajakan dan sistem perpajakan di Indonesia. Sistem pembelajaran dengan model project based learning merupakan suatu sistem model pembelajaran   dimana   membutuhkan penyelidikan secara autentik yakni penyelidikan yang membutuhkan penyelesaian nyata dari permasalahan dilihat dari materi, teori, ataupun konsep yang diterima oleh mahasiswa berlangsung secara alamiah dalam   bentuk   kegiatan   mahasiswa   bekerja   dan    mengalami bukan mentransfer pengetahuan dari pengajar. Maka dari itu, pengajar perlu mempertimbangkan dalam mengembangkan model pembelajaran di kelas menggunakan project based learning. Dari hasil penelitian ini dapat disimpulkan Tim pengajar Ketentuan Umum dan Tata Cara Perpajakan telah membuat draf instrumen pembelajaran yang mencakup CPL, Silabus, dan RPS. Tim Pengajar juga telah mempraktikan kegiatan pembelajaran PjBL dengan metode team Based Project. Pelaksanaan tersebut berjalan baik dan mahasiswa mampu mencapai CPL dengan pengapliaksian metode etersebut
Training of Culinary MSME in Facing The Digital Era Using Digital Payment Methods and Digital Financial Bookkeeping Olimsar, Fredy; Afrizal, Afrizal; Yulmardi, Yulmardi; Safelia, Nela; Putra, Dios Nugraha; Sari, Naura Juwita
Unram Journal of Community Service Vol. 5 No. 4 (2024): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i4.763

Abstract

We are living in a digital age where all sales transactions may be completed online. Based on this, the bare minimum of business owners is those who utilize digital commerce and create digital banking records. Pempek Sohib is a micro, small, and medium enterprise (MSME) in the capital of Jambi. The business owner still primarily uses non-digital methods to make transactions. Due to this, the purpose of this service is to provide guidance and instruction in creating digital currency and payment methods. The devotion will be carried out to provide training and support for business owners. The outcome of this PPM is that MSME business owners may embrace digital transformation by implementing digital payment methods and financial records and increasing the value and quality of their efforts
Penerapan Sistem Keuangan Digital Berbasis Aplikasi Mobile untuk UMKM di Kelurahan Patunas Kabupaten Tanjabbar : Pengabdian Olimsar, Fredy; Wirmie Eka Putra; Dios Nugraha Putra; Heriyani, Heriyani; Dahlia, Dahlia; Scheilla Aprilia Murnidayanti; Afrizal, Afrizal
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3569

Abstract

Pengabdian kepada Masyarakat (PPM) ini bertujuan untuk mengatasi rendahnya literasi keuangan dan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Patunas, Kabupaten Tanjung Jabung Barat, melalui penerapan sistem keuangan digital berbasis aplikasi mobile. Latar belakang program ini berangkat dari kebutuhan mendesak untuk meningkatkan pengelolaan keuangan UMKM yang masih menggunakan sistem manual, sehingga menghambat efisiensi dan akurasi pencatatan. Melalui pelatihan yang komprehensif, program ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam menggunakan aplikasi keuangan digital, yang diharapkan dapat memperbaiki tata kelola keuangan dan memperluas akses terhadap layanan keuangan formal. Hasil utama yang diharapkan adalah meningkatnya efektivitas operasional, transparansi, dan daya saing UMKM. Kesimpulan dari kegiatan ini menunjukkan bahwa dengan penerapan teknologi digital secara berkelanjutan, ekosistem kewirausahaan di Kelurahan Patunas dapat ditingkatkan, serta memberikan model pemberdayaan yang dapat diterapkan di daerah lain
Employee Empowerment, Job Crafting, and Work Performance: Study on Modern Management Practices in Service Berlian, Sucma; Hartono, Sri; Yusuf, Ramdan; Putra, Dios Nugraha
Journal Management & Economics Review (JUMPER) Vol. 3 No. 6 (2025): December
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i6.826

Abstract

This study investigates the influence of employee empowerment and job crafting on work performance within service industries adopting modern management practices. Using a quantitative research design and survey data from 350 service employees, the study examines the direct effects of empowerment and job crafting on performance, as well as the mediating role of job crafting in the empowerment–performance relationship. The results show that employee empowerment significantly enhances work performance and strongly predicts job crafting behaviors. Job crafting also demonstrates a substantial positive effect on performance, highlighting its strategic importance as a proactive work behavior that enables employees to adapt their roles to organizational demands. Mediation analysis confirms that job crafting partially mediates the relationship between empowerment and performance, indicating that empowered employees are more likely to redesign their work in ways that enhance effectiveness. These findings contribute to the integration of empowerment theory and job crafting frameworks, offering theoretical insights and practical implications for improving employee adaptability, motivation, and productivity in service organizations. The study emphasizes the need for empowerment-oriented leadership and organizational support for proactive job redesign practices to foster a resilient and high-performing workforce.
Implementasi Green Accounting dan Prinsip Maqashid Syariah terhadap Kinerja Keuangan UMKM Dahlia, Dahlia; Arfah, Arfah; Murnidayanti, Scheilla Aprilia; Heriyani, Heriyani; Putra, Dios Nugraha; Prasetio, Primadi
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.49424

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving national economic growth, creating employment opportunities, and enhancing community welfare. Despite their importance, many MSMEs still encounter challenges in adopting accounting practices that integrate environmental considerations and Islamic values. This study aims to examine the influence of green accounting implementation and maqashid sharia principles on the financial performance of MSMEs in Jambi City. Using a quantitative approach, data were collected through questionnaires distributed to 80 MSME respondents and analyzed using multiple linear regression. The results indicate that both green accounting and maqashid sharia principles positively and significantly affect MSME financial performance, demonstrating that environmentally responsible and sharia-based accounting practices can enhance business sustainability and competitiveness in today’s modern economy.
DIGITALISASI TRANSAKSI KEUANGAN SEBAGAI PENDORONG TATA KELOLA KEUANGAN UMKM: OPTIMALISASI PRODUKSI, MANAJEMEN DAN PEMASARAN DI KELURAHAN TAHTUL YAMAN, KECAMATAN PELAYANGAN, KOTA JAMBI Misni Erwati; Ratih Kusumastuti; Dica Lady Silvera; Dios Nugraha Putra; Sumarni Sumarni5
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 6 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2775

Abstract

The community service program entitled “Digitalization of Financial Transactions as a Driver of MSME Financial Governance: Optimization of Production, Management, and Marketing in Tahtul Yaman Village, Pelayangan District, Jambi City” was conducted by a team of lecturers from the Faculty of Economics and Business, Universitas Jambi. This program aims to improve the financial governance of Micro, Small, and Medium Enterprises (MSMEs) through the digitalization of financial transactions to enhance operational efficiency and transparency. The implementation method employed a participatory approach consisting of socialization, training, mentoring, and evaluation stages. The training activities included the use of digital financial applications, digital-based transaction recording, and digital marketing strategies. The program involved 30 MSME actors in Tahtul Yaman Village as the main participants. The outcome measurement was conducted using pre-test and post-test to assess participants’ understanding, as well as observation and questionnaires to evaluate the level of digital system implementation in business activities. The results indicate significant achievements, with 80% of participants showing increased understanding of financial transaction digitalization, and 75% successfully implementing digital financial recording systems in their daily operations. In addition, improvements were observed in production management and digital marketing capabilities. The program also strengthened collaboration among MSME actors, local government, and academics in supporting a sustainable business ecosystem. The digitalization of financial transactions enhances transparency and accountability in MSME financial management, which in turn contributes to local economic growth. Overall, this program is expected to serve as a replicable model for improving MSME financial governance in other regions and to promote community welfare through more effective and efficient business management. ABSTRAKProgram pengabdian kepada masyarakat dengan judul “Digitalisasi Transaksi Keuangan sebagai Pendorong Tata Kelola Keuangan UMKM: Optimalisasi Produksi, Manajemen, dan Pemasaran di Kelurahan Tahtul Yaman, Kecamatan Pelayangan, Kota Jambi” dilaksanakan oleh tim dosen dari Fakultas Ekonomi dan Bisnis, Universitas Jambi. Kegiatan ini bertujuan untuk meningkatkan tata kelola keuangan UMKM melalui digitalisasi transaksi keuangan guna meningkatkan efisiensi operasional dan transparansi pengelolaan keuangan. Metode pelaksanaan program menggunakan pendekatan partisipatif melalui tahapan sosialisasi, pelatihan, pendampingan, dan evaluasi. Kegiatan pelatihan meliputi penggunaan aplikasi keuangan digital, pencatatan transaksi berbasis digital, serta strategi pemasaran digital. Program ini melibatkan sebanyak 30 pelaku UMKM di Kelurahan Tahtul Yaman sebagai peserta utama. Pengukuran hasil dilakukan melalui pre-test dan post-test untuk menilai peningkatan pemahaman peserta, serta observasi dan kuesioner untuk mengevaluasi tingkat implementasi sistem digital dalam kegiatan usaha. Hasil pelaksanaan menunjukkan pencapaian yang signifikan, dimana 80% peserta mengalami peningkatan pemahaman terkait digitalisasi transaksi keuangan, dan 75% peserta telah mampu mengimplementasikan sistem pencatatan keuangan digital dalam aktivitas usahanya. Selain itu, terjadi peningkatan kemampuan dalam pengelolaan produksi dan pemasaran berbasis digital. Program ini juga mendorong terbentuknya kolaborasi antara pelaku UMKM, pemerintah setempat, dan akademisi dalam mendukung pengembangan ekosistem bisnis yang berkelanjutan. Dengan adanya digitalisasi transaksi keuangan, transparansi dan akuntabilitas pengelolaan keuangan UMKM meningkat, yang pada akhirnya berkontribusi terhadap pertumbuhan ekonomi lokal. Program ini diharapkan dapat menjadi model replikasi bagi pengembangan tata kelola keuangan UMKM di daerah lain serta meningkatkan kesejahteraan masyarakat melalui pengelolaan usaha yang lebih efektif dan efisien.
Co-Authors - Afrizal Abdullah Afrizal Afrizal Arfah, Arfah Bako, Seven Marganda Berlian, Sucma Dahlia Dahlia Dedy Setiawan Derist Touriano Dica Lady Silvera Erfit Erfit Fredy Olimsar Heriyani, Heriyani Istiqomah Melinda Lucky Enggrani Fitri Misni Erwati Moh. Zaini Muhammad Ridwan Muhammad Ridwan Mulawarman, Logi Nela Safelia Prasetio, Primadi Purba, Emelia Rita Dameria Br Ratih Kusumastuti Rico Wijaya Z Rofikhoh Rofikhoh Rumodhon, Berliansyah Sari, Naura Juwita Scheilla Aprilia Murnidayanti Sinambela, Yohana Putri Lopian Sinulingga , Nafisa Desfania Br. Sri Hartono, Sri Sumarni Sumarni5 Susfa Yetti Tarmizi, Tashadi Tialonawarmi, Feny Triva Maria Manik Wirmie Eka Putra Wiwik Tiswiyanti Yulmardi Yulmardi Yusuf, Ramdan Zamzami