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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM)
Sukmawati, Aegisia
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Analisis Kinerja Keuangan Pemerintah Provinsi Jambi Periode 2021-2023 Sukmawati, Aegisia; Scheilla Aprilia Murnidayanti; Dahlia; Kurnia Permana
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26840

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Provinsi Jambi selama periode 2021–2023 dengan menggunakan enam rasio keuangan yaitu derajat desentralisasi, rasio ketergantungan keuangan daerah, rasio kemandirian keuangan daerah, rasio efektivitas, rasio utang terhadap pendapatan daerah, dan rasio pertumbuhan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan Pemerintah Provinsi Jambi. Hasil analisis menunjukkan bahwa sebagian besar rasio mengalami fluktuasi. Derajat desentralisasi dan rasio kemandirian menunjukkan tren positif, sedangkan rasio ketergantungan dan pertumbuhan cenderung menurun. Rasio efektivitas tetap tinggi namun sedikit menurun, dan rasio utang berada dalam kategori cukup baik. Temuan ini menunjukkan bahwa pemerintah daerah perlu meningkatkan pengelolaan keuangan untuk memperkuat kemandirian fiskal dan meningkatkan efektivitas pemanfaatan anggaran daerah.
PELATIHAN PENCATATAN KEUANGAN DAN PEMAHAMAN PAJAK FINAL UMKM BAGI PELAKU USAHA MIKRO Eka Putra, Wirmie; Dahlia; Aprilia Murnidayanti, Scheilla; Heriyani, Heriyani; Sukmawati, Aegisia; Nanda Utami , Febby
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3534

Abstract

This community service activity aims to enhance the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Kumpeh Ulu District, Muaro Jambi Regency regarding basic financial recordkeeping and tax obligations, particularly the Final Income Tax (PPh Final). The lack of knowledge and skills in managing business finances often hinders MSME growth, including fulfilling tax obligations in accordance with regulations. The implementation method was carried out through face-to-face training, interactive discussions, and financial recording simulations using a simple format that can be directly applied. The results of the activity showed an 80% increase in participants’ understanding of financial recordkeeping and final tax obligations, based on pre-test and post-test assessments. This training is expected to help micro-entrepreneurs manage their finances more systematically and comply with tax regulations.
Gaya Kepemimpinan Transformasional dan Keberlanjutan Sistem Akuntansi Digital: Perspektif Kemudahan dan Kemanfaatan Pengguna Sukmawati, Aegisia; Maisyarah, Nyimas Dian; Murnidayanti, Scheilla Aprilia; Dahlia, Dahlia
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.v10i04.50710

Abstract

This study aims to investigate the influence of transformational leadership style on the intention to continue using digital accounting systems, particularly analyse perceived ease of use and perceived of usefulness as mediating factors. Research data were utilized purposive sampling technique and collected through online survey for digital accounting systems users in private and public sectors in Indonesia. The final dataset consisted of 55 respondents. The data collected is analysed using SEM-PLS with Smart-PLS 4 software. The results confirm that transformational leadership style did not directly influence to continuance intention to use digital accounting system. However, it influences continuance intention to use digital accounting systems through intervention perceived of usefulness as full mediator. In contrast, variable perceived ease of use did not show as a mediator. This finding is attributed to the characteristic respondents of this study that have high proficiency. These research findings contribute to the strategic function of leaders to shape employee perceptions regarding digital accounting systems. Furthermore, the study suggests that organizations should not solely focus on technical operational skills training. It should go beyond to change employee mindsets, ensuring employees’ recognition and derive actual value from the digital accounting systems utilized.
Co-Authors Dahlia Dahlia Dahlia Heriyani, Heriyani Kurnia Permana Maisyarah, Nyimas Dian Nanda Utami , Febby Scheilla Aprilia Murnidayanti