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All Journal JURNAL AKUNTANSI DAN AUDITING Ekonomi Bisnis E-Journal Home Economic and Tourism Publika Budaya Warta Rimba Pendidikan Biologi Gadjah Mada International Journal of Business Journal of Accounting and Investment Asian Journal of Accounting Research JDE (Journal of Developing Economies) Jurnal Manajemen Pendidikan Jurnal Bioteknologi & Biosains Indonesia (JBBI) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Belantara Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi JUMANJI (JURNAL MANAJEMEN JAMBI) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Masyarakat dan Budaya Jurnal Penelitian Kehutanan Bonita Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi REiLA: Journal of Research and Innovation in Language Journal of Classroom Action Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Sistem Informasi dan Sistem Komputer Jurnal CULTURE (Culture, Language, and Literature Review) MAHESA : Malahayati Health Student Journal Journal of Midwifery and Nursing Studies AJAR (Asian Journal of Accounting Research) (e-Journal) Cendikia : Media Jurnal Ilmiah Pendidikan Jurnal Akuntansi dan Keuangan Indonesia JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Journal of Community Services International Journal Corner of Educational Research (IJCER) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mamangan Social Science Journal Indonesian Journal of Community Services Cel Local History & Heritage Journal of Science and Education Research Pendidikan Bahasa dan Sastra Untag Business and Accounting Review Policy Brief Pertanian, Kelautan, dan Biosains Tropika ECONOMIST: Jurnal Ekonomi dan Bisnis PERSPEKTIF: Journal of Social and Library Science Jurnal Kefarmasian Indonesia Bata Ilyas Educational Management Review Edubiotik : Jurnal Pendidikan, Biologi dan Terapan Jurnal Profesi Keguruan
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Capital Structure and Its Effects on Firm Performance and Value: Evidence from Non-Financial Firms in Southeast Asia Lestari, Ayu; Ichsanti, Novinda Kurnia; Ningsih, Sri
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2921

Abstract

This research investigates the impact of capital structure on the performance and value of non-financial firms listed in Southeast Asia. Capital structure is represented by the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR), while performance and value are evaluated through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. By utilizing secondary data sourced from the OSIRIS database covering the period from 2019 to 2023, the study employs panel data regression methods to analyze the proposed relationships. The findings reveal that DER significantly negatively affects ROA, suggesting that high levels of debt may impair asset efficiency. Conversely, DER does not have a significant effect on ROE or Tobin’s Q. On the other hand, DAR exhibits a positive and significant correlation with ROE, indicating that leverage can be advantageous when managed properly, although its impact on ROA and firm value is not statistically significant.
PERAN PROGRAM TAHFIZ DALAM MENGUATKAN SPIRITUALITAS DAN MOTIVASI BELAJAR PESERTA DIDIK MADRASAH IBTIDAIYAH TAHFIZUL QUR’AN JAMILURRAHMAN YOGYAKARTA Nurwahidah, Yelis; Ali, Waode Rabiah Nazwa; Syifa, Nur Asy; Aisyah, Aisyah; Ningsih, Sri
Jurnal Manajemen Pendidikan Vol. 10 No. 4 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i4.932

Abstract

This study aims to analyze the role of the tahfiz program in strengthening students’ spirituality and learning motivation at Madrasah Ibtidaiyah Tahfizul Qur’an Jamilurrahman Yogyakarta. The main focus is to understand how the tahfiz activity not only develops students’ Qur’anic memorization skills but also contributes to the cultivation of moral values, discipline, and enthusiasm for learning. This research employs a descriptive qualitative method, with data collected through observation, in-depth interviews, and documentation involving students, tahfiz teachers, and parents. The data were analyzed interactively through stages of data reduction, presentation, and conclusion drawing. The results indicate that the tahfiz program has a significant impact on students’ spiritual and character development, reflected in increased worship awareness, honesty, responsibility, and learning discipline. Furthermore, the tahfiz activity enhances students’ learning motivation and concentration in general academic subjects. A religious school environment, the role of tahfiz teachers as spiritual mentors, and active parental involvement were identified as key supporting factors in the program’s success. The novelty of this study lies in its approach, which highlights the integration of spiritual and academic aspects at the elementary Islamic education level, demonstrating its relevance to the challenges of modern Islamic education.
Tenaga Kerja Muda dan Gig Ekonomi di Asia Tenggara: Tinjauan Sistematis Literatur Tentang Peluang dan Tantangan Kebijakan (2019–2025) Putra, Rian; Irawan, Deki; Alfisyahri, Nuriah; Ningsih, Sri
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 2 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid expansion of the digital economy has positioned gig work as an increasingly accessible form of employment for young people across Southeast Asia. This study aims to systematically review the existing literature on the relationship between the gig economy and youth employment in the region between 2019 and 2025. Using a Systematic Literature Review (SLR) approach based on the PRISMA framework, relevant articles were identified from five major academic databases. A total of 18 articles met the inclusion criteria and were analyzed thematically. The findings reveal that gig economy platforms offer flexible opportunities and quick income for youth, particularly those excluded from formal employment. However, they also present significant challenges, including job insecurity, lack of social protection, and persistent digital inequality. The review further highlights the absence of comprehensive digital labor policies in most Southeast Asian countries and calls for adaptive regulatory frameworks that ensure fair conditions for young gig workers. This study contributes by synthesizing empirical trends and policy critiques to inform the development of inclusive and equitable labor market reforms. Its insights are relevant for policymakers aiming to promote decent work for the younger generation in the evolving digital era.  
Strategi Manajemen Keuangan UMKM dalam Menghadapi Volatilitas Inflasi: Studi Kasus pada Sentra Industri Kopi di Provinsi Jambi Irawan, Deki; Putra, Rian; Ningsih, Sri; Anggun Sari, Deby
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 2 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Volatilitas inflasi merupakan tantangan moneter signifikan yang berpotensi mendistorsi stabilitas biaya operasional dan profitabilitas sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan untuk menganalisis strategi manajemen keuangan adaptif pada sentra industri kopi di Provinsi Jambi dalam merespons ketidakpastian ekonomi makro. Menggunakan pendekatan kualitatif deskriptif, penelitian ini mengintegrasikan analisis SWOT melalui matriks Internal Strategic Factors Analysis Summary (IFAS) dan External Strategic Factors Analysis Summary (EFAS) untuk mengevaluasi kapabilitas internal dan tekanan eksternal. Hasil penelitian menunjukkan bahwa kekuatan utama UMKM terletak pada orisinalitas bahan baku lokal dan loyalitas pasar, namun masih terkendala oleh rendahnya literasi risiko moneter serta sistem pencatatan keuangan yang tradisional. Evaluasi pada diagram kartesius SWOT menempatkan UMKM kopi Jambi pada Kuadran I (Agresif) dengan titik koordinat (0,65 ; 0,80), yang mengindikasikan adanya peluang pertumbuhan besar melalui pemanfaatan digitalisasi pembayaran (QRIS). Penelitian ini menyimpulkan bahwa strategi manajemen keuangan yang paling relevan adalah penguatan resiliensi melalui modernisasi sistem informasi akuntansi dan kebijakan persediaan proaktif guna memitigasi dampak transmisi inflasi pada biaya input produksi. Implikasi penelitian ini menekankan pentingnya sinergi antara literasi keuangan digital dan kebijakan moneter regional dalam menjaga keberlanjutan sektor riil
Tenaga Kerja Muda dan Gig Ekonomi di Asia Tenggara: Tinjauan Sistematis Literatur Tentang Peluang dan Tantangan Kebijakan (2019–2025) Putra, Rian; Irawan, Deki; Alfisyahri, Nuriah; Ningsih, Sri
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 2 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid expansion of the digital economy has positioned gig work as an increasingly accessible form of employment for young people across Southeast Asia. This study aims to systematically review the existing literature on the relationship between the gig economy and youth employment in the region between 2019 and 2025. Using a Systematic Literature Review (SLR) approach based on the PRISMA framework, relevant articles were identified from five major academic databases. A total of 18 articles met the inclusion criteria and were analyzed thematically. The findings reveal that gig economy platforms offer flexible opportunities and quick income for youth, particularly those excluded from formal employment. However, they also present significant challenges, including job insecurity, lack of social protection, and persistent digital inequality. The review further highlights the absence of comprehensive digital labor policies in most Southeast Asian countries and calls for adaptive regulatory frameworks that ensure fair conditions for young gig workers. This study contributes by synthesizing empirical trends and policy critiques to inform the development of inclusive and equitable labor market reforms. Its insights are relevant for policymakers aiming to promote decent work for the younger generation in the evolving digital era.  
Strategi Manajemen Keuangan UMKM dalam Menghadapi Volatilitas Inflasi: Studi Kasus pada Sentra Industri Kopi di Provinsi Jambi Irawan, Deki; Putra, Rian; Ningsih, Sri; Anggun Sari, Deby
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 2 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Volatilitas inflasi merupakan tantangan moneter signifikan yang berpotensi mendistorsi stabilitas biaya operasional dan profitabilitas sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan untuk menganalisis strategi manajemen keuangan adaptif pada sentra industri kopi di Provinsi Jambi dalam merespons ketidakpastian ekonomi makro. Menggunakan pendekatan kualitatif deskriptif, penelitian ini mengintegrasikan analisis SWOT melalui matriks Internal Strategic Factors Analysis Summary (IFAS) dan External Strategic Factors Analysis Summary (EFAS) untuk mengevaluasi kapabilitas internal dan tekanan eksternal. Hasil penelitian menunjukkan bahwa kekuatan utama UMKM terletak pada orisinalitas bahan baku lokal dan loyalitas pasar, namun masih terkendala oleh rendahnya literasi risiko moneter serta sistem pencatatan keuangan yang tradisional. Evaluasi pada diagram kartesius SWOT menempatkan UMKM kopi Jambi pada Kuadran I (Agresif) dengan titik koordinat (0,65 ; 0,80), yang mengindikasikan adanya peluang pertumbuhan besar melalui pemanfaatan digitalisasi pembayaran (QRIS). Penelitian ini menyimpulkan bahwa strategi manajemen keuangan yang paling relevan adalah penguatan resiliensi melalui modernisasi sistem informasi akuntansi dan kebijakan persediaan proaktif guna memitigasi dampak transmisi inflasi pada biaya input produksi. Implikasi penelitian ini menekankan pentingnya sinergi antara literasi keuangan digital dan kebijakan moneter regional dalam menjaga keberlanjutan sektor riil
Integrated network pharmacology and molecular docking analysis of Aerva sanguinolenta n-hexane extract against breast cancer Harahap, Armansyah Maulana; Agustini, Kurnia; Ningsih, Sri; Bahtiar, Anton
Edubiotik : Jurnal Pendidikan, Biologi dan Terapan Vol. 10 No. 02 (2025): Edubiotik : Jurnal Pendidikan, Biologi dan Terapan
Publisher : Biology Education Department, Universitas Insan Budi Utomo, Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ebio.v10i02.1609

Abstract

Breast cancer, particularly the estrogen receptor-positive (ER-positive) subtype, remains a significant global health challenge. Although Aerva sanguinolenta (AS) has shown Anti-cancer potential, its comprehensive mechanistic effects on breast cancer are still largely unknown. This study aims to uncover the pharmacological effects of AS bioactive compounds on breast cancer using an integrated network pharmacology and molecular docking approach. Bioactive compounds in AS were identified through GC-MS. Compound-target and breast cancer gene interactions were obtained from various databases, followed by protein-protein interaction, Gene Ontology, and KEGG pathway analyses. Molecular docking studies were then used to confirm key interactions. We found that 4 of 103 AS compounds met strict screening criteria, identifying 712 potential gene targets, 33 of which were directly related to breast cancer, including hormonal (ESR1) and apoptosis (AURKA) pathways. Further analysis and molecular docking confirmed the strong binding affinity of Bakuchiol and Afzelin compounds to their main targets, which are involved in critical biological processes such as estrogen receptor signaling, cell cycle regulation, and pathways related to cell proliferation and breast cancer development. In conclusion, this study provides a comprehensive understanding of the potential mechanisms of AS bioactive compounds Afzelin and Bakuchiol against breast cancer, demonstrating their therapeutic potential through Network Pharmacology and docking scores.
Generalist CEOs and the Cost of Debt: Evidence from Indonesia Suhardianto, Novrys; Ningsih, Sri; Rahmatulloh, Sahrian Aditya; Nasih, Mohammad; Putri, Oudyza Oktavia; Nuryaddin, Zayyan Ahmad
Gadjah Mada International Journal of Business Vol 28, No 1 (2026): January
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.116168

Abstract

This study examines the impact of generalist CEOs on the cost of debt in Indonesia, using data from public companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2021. Employing panel data regression with a random effects model, Coarsened Exact Matching (CEM), and Heckman's two-stage regression, the results indicate that companies with generalist CEOs incur higher debt costs. Additional analyses confirm that specialist CEOs are associated with lower debt costs, reinforcing the main findings. These results highlight how generalist CEOs, with their broad industry experience, may increase perceived financial risk, leading creditors to impose higher interest rates. From a practical perspective, these findings provide valuable insights for investors, corporate boards, and policymakers in aligning CEO selection processes with firm-specific financial objectives to mitigate risks. From a social perspective, the findings underscore the importance of addressing financial risks associated with generalist CEOs, particularly in Indonesia, where high information asymmetry and inefficient capital markets persist. Elevated borrowing costs could hinder corporate investments and broader economic growth. By integrating these findings into governance practices, this study contributes to sustainable development and financial stability in emerging markets
ANALISIS PENGANGGURAN TERBUKA DI PROVINSI JAMBI TAHUN 2015–2024 Yafi, Yafi; Qistiyah, Shinta Emilatul; Ningsih, Sri
ECONOMIST: Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2026): April 2026
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/economist.v3i2.219

Abstract

Tingkat Pengangguran Terbuka (TPT) merupakan indikator penting untuk menilai kemampuan suatu daerah dalam menyerap tenaga kerja. Penelitian ini membahas perkembangan TPT di Provinsi Jambi periode 2015–2024 dan bagaimana perbandingannya dengan tingkat nasional. Kebaruan penelitian ini terletak pada analisis perkembangan TPT Provinsi Jambi yang menggunakan data terbaru serta membandingkannya dengan rata-rata nasional. Penelitian ini menggunakan metode deskriptif dengan data sekunder yang bersumber dari Badan Pusat Statistik (BPS) dan dianalisis melalui penyajian tabel dan grafik untuk melihat tren yang terjadi. Hasil penelitian menunjukkan bahwa TPT di Provinsi Jambi mengalami fluktuasi dengan peningkatan pada tahun 2020 akibat pandemi Covid-19, kemudian menurun kembali pada tahun-tahun berikutnya. Selain itu, rata-rata TPT Provinsi Jambi tercatat lebih rendah dibandingkan rata-rata nasional. Meskipun kondisi ketenagakerjaan di Provinsi Jambi relatif lebih baik, upaya peningkatan kesempatan kerja dan kualitas tenaga kerja tetap diperlukan untuk menjaga stabilitas pasar kerja.  
Managing Curriculum-Based ESL Assessment through the SACSA Framework: Evidence from Written and Oral Learner Performance Lakehu, Amalia; Ningsih, Sri
Bata Ilyas Educational Management Review Vol. 6 No. 1: January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v6i1.3795

Abstract

This study assesses the written and oral performance of English as a Second Language (ESL) learners through the South Australian Curriculum Standards and Accountability (SACSA) framework. The assessment focuses on four language dimensions: Genre, Field, Tenor, and Mode. The data consist of one written personal recount produced by a primary-years student and one oral personal information report delivered by a middle-years student. This study uses a formative, performance-based assessment approach. Student evidence was matched with the descriptors of the SACSA ESL Scope and Scales to identify proficiency levels and instructional needs. The findings show that both students performed satisfactorily at Scale 3. They demonstrated a basic understanding of the assigned genres and could communicate simple information. However, both students still showed limitations in content elaboration, grammatical accuracy, vocabulary range, evaluative language, sentence variation, and tense consistency. The results indicate that the SACSA framework can help teachers diagnose language development more precisely. ESL instruction should strengthen scaffolding, explicit genre teaching, contextual vocabulary development, and timely formative feedback to support gradual improvement in written and oral communication.
Co-Authors . Churiyah Agus Ramdani Agusta, Akhmad Riandy Agustin, Kety Lulu Aisyah Aisyah Alfisyahri, Nuriah Ali Djamhuri Ali, Waode Rabiah Nazwa Annisa, Ema Anton Bahtiar Arfiani, Arfiani Asma Nurdianti AYU LESTARI Bau Toknok Bohari, Nurul Hidayah Cecep Kusmana Debi Novita Siregar Deby Anggun Sari deki Irawan Deni, Indira Fatra Dinda Amelia, Rizki Efendi, Julham Egi Gumala Sari Enkin Asrawijaya Erniawati, Erniawati Etik Mardliyati, Etik Fauziah Ramadhana Febriliani Febriliani Firdaussy, Uus Faizal Fitria Andriyani Gito Hadiprayitno Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Harahap, Armansyah Maulana Hari Antoni Musril Herianto Mangi Hikma, Restu Yulia Hiskia Watalee Huda Trihatmoko Husain Umar Husnul Khatimah I Ketut Suada I Nengah Korja Ichsanti, Novinda Kurnia Idah Rosidah Ihsan, Muhammad Aidi Noor Imron Mawardi Janiati, Sri Januar, M Fathan Haidar Jemi Yanto Sandego Jusni, Jusni Karar, Abd. Kartika, Vio Nanda Khairuddin - Kholiq, Muh. kurnia agustini Kurniasih, Neng Kurniawan Tudjuka Laheping, Eko Prasetyo Lakehu, Amalia Lubis, Putri Rahmadhani Lusy Tunik Muharlisiani Mahmud, Andi Tenri Bau Astuti Majmu’adin, Majmu’adin Mauliza, Sri Mikhael Satrio Nugroho Moh Ihsan Moh. Ihsan Moh. Nasih Mubaraq, Muhammad Raihan Muh. Arman Yamin Pagala Muhammad Alwi Muhammad Wicaksono Hasdyani Putra Mujtaba, Muhammad Irsyad Elfin Murtiningsih, Ika Musdar, Musliani Muslih Fathurrahman Ningrum, Bhekti Setya Nizar Nizar Novita Hapshari, Novita Novrys Suhardianto Nuraeni, Heni Nurcholis, Fajar Nurhayati Nurhayati Nurwahidah, Yelis Nuryaddin, Zayyan Ahmad Oehoedoe, Muhammad Sabrian Oktaviani, Rizki Puji Sucia Sukmaningrum Purwajanti, Suwasmi Putra, Muhammad Wicaksono Hasdyani Putra, Rian Putri, Oudyza Oktavia Qistiyah, Shinta Emilatul Rahayu, Mahyuni Rahmatulloh, Sahrian Aditya Renggani, Tiya Novita RINA M.Si WIDIANA S.Si Riri Okra Rosyidah, Meifaza Ainur Rukmi Rukmi Rukmi rusata, tatang Sakti Ritonga Santi Santi Santo Doni Malau, Santo Doni Sarumaha, Sri Hayati Sekaringtyas, Fransiska Christydira Sembiring, Rinawati Siti Nur Aini, Siti Nur Sitti Ramlah Sri Herianingrum SRI RAHAYU Suham Cahyono Sukardi Sukardi Sulastri Sulastri Sumarni Sumarni Sunarno, Reyhan Dzikriansyah Sunarti Mustamar Sustri Sustri Suzana, Yenny Syifa, Nur Asy Tania, Nia Tika Widiastuti Umarat, Adlil Uus Faizal Firdaussy Yafi Yafi, Yafi Yulina Eva Riany Yusmar Emmy Katin Yusran Yusuf Hidayat