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The Effect of Levers of Control and Leadership Style on Creativity Maria Paramastri Hayuning Adi; Aegisia Sukmawati
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 3 (2020): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.55466

Introduction: This research aims to investigate how leadership assists the levers of control (LOC) to influence employees’ creativity. Background problem: Managing a company is challenging due to the numerous issues faced, including those relating to the employees’ creativity. Prior studies showed different results concerning how company controls constrained or enhanced the employees’ creativity. Previous studies explained that incentives can influence the employees’ creativity, but only temporarily. However, organizations require creativity continuously in order to sustain themselves. In response to this issue, it is essential to investigate other determinants that encourage employees’ creativity, and how the process is relevant to each organization’s core values. This study examines this through companies control systems and leadership aspects. Novelty: Our study attempts to complement previous studies and answer Spekle’s (2017) call. This study offers transformational leadership to strengthen employees’ creativity, aligned through the LOC. Research Methods: The data were collected via an online survey. The questionnaires were sent to startup companies’ employees who had worked in the creative divisions of those companies for a minimum of six months. There were 109 responses that we processed. This study used SEM-PLS to analyze the data. Finding/ Result: The LOC positively influenced employee creativity. The more leaders behaved as transformational leader, it strengthened LOC to influence employees’ creativity. Conclusion: This study shows that the dimensions used to establish the LOC should be integrated, to align the employees’ creative ideas for new methods of working. Furthermore, this study supports the prior research into the self-determination theory and answers Spekle et al (2017), that leadership is required to influence the employees. Particularly, companies should appoint appropriate leaders to encourage their employees’ creativity. Transformational leaders should be considered to be an option.

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

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.

Analisis Dual-Approach Valuation Saham Farmasi: Studi Empiris di Bursa Efek Indonesia Kurnia Permana; Muhammad Haris Saputra; Aegisia Sukmawati
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.v10i3.26870

Saham perusahaan merupakan instrumen investasi dengan tingkat risiko yang relatif tinggi, sehingga diperlukan penilaian yang cermat terhadap nilai wajarnya. Penelitian ini bertujuan untuk mengestimasi nilai wajar saham pada perusahaan subsektor farmasi dengan kapitalisasi pasar terbesar yang tercatat di Bursa Efek Indonesia. Penilaian dilakukan menggunakan dua pendekatan: Discounted Cash Flow (DCF) dengan model Free Cash Flow to the Firm (FCFF), serta Relative Valuation (RV) dengan rasio Price to Earnings (PER) dan Price to Book Value (PBV). Ketiga metode ini dianalisis dalam tiga skenario: pesimis, moderat, dan optimis. Data yang digunakan berasal dari laporan keuangan tahunan perusahaan selama periode 2015–2019, yang menjadi dasar proyeksi kinerja untuk tahun 2020–2024. Hasil analisis menunjukkan bahwa dengan pendekatan DCF-FCFF, seluruh saham perusahaan berada dalam kondisi undervalued di semua skenario. Sebaliknya, pendekatan RV dengan rasio PER menunjukkan kondisi overvalued pada ketiga saham. Sementara itu, pada pendekatan PBV, hanya saham KAEF yang undervalued dalam skenario pesimis; saham KLBF dan INAF tetap overvalued. Pada skenario moderat dan optimis, seluruh saham menunjukkan kondisi overvalued.

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

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.

Pendampingan Usaha Pemula untuk Peningkatan Kualitas Produk dan Promosi Digital di Desa Ladang Panjang: Penelitian Hamdiah; Aegisia Sukmawati; Theressa Taken Pasaribu; Aninda Puji Adila; Naufal Kurniawan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2826

This article discusses mentoring activities for start-up businesses to improve product quality and digital promotion in Ladang Panjang Village. The program involved 15 start-up independent workers who received training on strategies for improving product quality and digital promotion through social media and marketplaces. The implementation method included workshops, intensive mentoring, and evaluation through pre- and post-tests. The results of the program showed a significant increase in participants' understanding of product quality and digital promotion strategies, including the ability to create promotional content, improve product packaging, and utilize digital media effectively. This mentoring is in line with findings (Hamdiah et al., 2025) that demonstrated the effectiveness of mentoring for start-up businesses in improving business planning, but this activity emphasized direct implementation on product quality and digital marketing. The results of this community service program indicate that practice-based mentoring and digital marketing can improve the performance of start-up businesses and support the economic independence of rural communities.

Optimalisasi Tata Kelola Pemerintah Daerah untuk Meningkatkan Akuntabilitas dan Transparansi di Kelurahan Olak Kemang Nela Safelia; Scheilla Aprilia Murnidayanti; Aegisia Sukmawati; Dahlia Dahlia; Afrizal Afrizal
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i2.5026

Urban villages hold crucial and strategic function in national development. Urban village is recognized as the smallest entity equivalent to a village. According to Government Regulation Number 73 of 2005 about Urban Village explains that urban village is led by “Lurah”. The leader of urban village has responsibility to manage the local resources, aiming to empower local community service, welfare, and foster self-sufficiency. To accomplish these goals, it requires professional local governance. However, there are still urban villages that indicate lack of adequate capacity to implement good governance in line with established standards. This research presents a community service program conducted by lecturers at accounting department, economic and business faculty in Jambi University, focusing local governance enhancement in Olak Kemang Urban Village, Jambi City. The main activities highlighted strengthening financial management and optimized digital tools to improve quality and effective communication with local community in Olak Kemang. According to the activities conducted showed that the urban village officials in Olak Kemang should enhance ability and skill in financial management and technology utilization, particularly optimize social media use. These initiatives are expected to foster greater accountability and transparency in financial management and public service within the urban village.

Modernisasi Pengelolaan Koperasi melalui Digitalisasi di Koperasi Mekar, Desa Mudung Darat, Kecamatan Maro Sebo, Kabupaten Muaro Jambi Dica Lady Silvera; Achmad Hizazi; Heriyani Heriyani; Reka Maiyarni; Aegisia Sukmawati
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i2.5038

This community service program focuses on modernizing the management of Koperasi Mekar in Mudung Darat Village, Maro Sebo Subdistrict, Muaro Jambi Regency through the adoption of digital technology. Until now, the cooperative’s transaction recording has been carried out manually using notebooks or Microsoft Excel, which is prone to errors, lacks transparency, and requires a long time to prepare financial reports.To address these issues, the service team conducted training and mentoring on the use of a digital-based savings and loan cooperative application (Kosipanet). The implementation of digitalization is expected to improve efficiency, accuracy, and transparency in financial management. In addition, this activity is also designed to strengthen the human resource capacity of the cooperative, especially the administrators and members, so that they have adequate digital literacy.The success of the program is demonstrated through the administrators’ mastery of the application, the availability of accurate and real-time financial reports, and the increased participation of members in decision-making. Thus, this activity not only promotes professional cooperative governance but also serves as a means of community empowerment based on digital technology, enabling the cooperative to adapt to the digital era and support sustainable local economic development.

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

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.

PELATIHAN PENCATATAN KEUANGAN DAN PEMAHAMAN PAJAK FINAL UMKM BAGI PELAKU USAHA MIKRO Eka Putra, Wirmie; Aprilia Murnidayanti, Scheilla; Heriyani, Heriyani; Sukmawati, Aegisia; Nanda Utami , Febby; Dahlia
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

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.

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