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All Journal Jurnal Manajemen Terapan dan Keuangan Seminar Nasional Teknik Kimia Kejuangan Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Pajak Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Prosiding Seminar Nasional Program Pengabdian Masyarakat Indonesian Journal of Business Analytics (IJBA) International Journal of Economics and Management Research Jambi Accounting Review (JAR) Journal Research of Social Science, Economics, and Management JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Maslahah: Jurnal Manajemen dan Ekonomi Syariah International Journal of Economic Research and Financial Accounting Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Commerce, and Management International Journal of Economics and Management Research Harmoni Economics: International Journal of Economics and Accounting
Yuliusman -
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Nilai Perusahaan Yuliusman Yuliusman; Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.8172

Abstract

The tittle of this research is the influence of managerial ownership, institutional ownership and independent commissioner board on the firm value of mining in Indonesia Stock Exchange period of 2014-2020. This research aimed to examine the influence of managerial ownership, institutional ownership and independent commissioner board on the firm value simultaneously and partially. The study used 24 mining company in Indonesia Stock Exchange in the period of 2014-2020 as a sampel. The sample was determined by using purposive sampling. Analysis of data using multiple regression analysis with Eviews 8. The result showed that partially managerial ownership, institutional ownership and independent commissioner board had effect on the firm value. Simultaneously that managerial ownership, institutional ownership and independent commissioner board had effect on the firm value.
Effect of the Application of Accounting Information Systems Artificial Intelligence Based on Quality Financial Statements with Control System Internal as a variable moderation in Bank 9 Jambi Ayudia Febrihartini; Yuliusman Yuliusman; Ratih Kusumastuti
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.237

Abstract

This study aims to determine the effect of implementing an artificial intelligence-based Accounting Information System on the Quality of Financial Statements moderated by the Internal Control System. The population used in this study were Bank 9 Jambi employees. Determination of the research sample using the Purposive Sampling method. The data used in this study is primary data. Respondents in this study were 30 respondents by distributing questionnaires using a Likert Scale. The analysis technique used is Partial Least Square (PLS). The result showed that The Artificial Intelligence-Based Accounting Information System has a positive effect on the Quality of Financial Statements and the Internal Control System can moderate the effect of the Artificial Intelligence-Based Accounting Information System on the Quality of Financial Statements.
Institutional Ownership, Independent Board of Commissioners on Company Value and Capital Structure as Moderating Variables Padila Padila; Yuliusman Yuliusman; Muhammad Ridwan
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.743

Abstract

This study aims 1) to determine the effect of Institutional Ownership, independent board of commissioners and capital structure on Firm Value. 2) To determine the effect of Capital Structure in moderating Institutional Ownership and independent board of commissioners on Firm Value. The research method uses quantitative descriptive analysis with secondary data types. The analysis tool used in this study was carried out using the PLS (Partial Least Squares) approach with outer model and inner model measurement models using Smart PLS 3 software. The results of the study showed that Institutional Ownership had an effect on firm value. While the independent board of commissioners and capital structure did not affect firm value. Capital structure did not moderate the effect of institutional ownership and independent board of commissioners on firm value.
Business Feasibility Analysis, Reviewed From Marketing Aspects, Financial Aspects, Accounting Knowledge, And Business Experience Towards The Use Of Accounting Information In Micro, Small And Medium Enterprises In Jambi City Erma Yani; Afrizal Afrizal; Yuliusman Yuliusman
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.375

Abstract

This study aims to analyze the influence of marketing aspects, financial aspects, accounting knowledge, and business experience on the use of accounting information in Micro, Small, and Medium Enterprises in Jambi City. A quantitative approach was used, with data collected through questionnaires from 100 owners. The analysis was conducted using Partial Least Squares (PLS). The results indicate that accounting knowledge and financial aspects have a significant effect on the use of accounting information, while marketing aspects and business experience do not show a significant effect. These findings highlight the importance of accounting knowledge and sound financial management in supporting accounting-based decision-making in.
The Effect of Related Party Transactions on Company Values with Good Corporate Governance as a Moderating Variable (An Empirical Study of State-Owned Enterprises 2021-2023) Tri Candra Anggraini; Yuliusman Yuliusman; Yudi Yudi
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.411

Abstract

This study aims to 1) Test the significant influence of Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. 2) Test whether the Good Corporate Governance variable can strengthen or weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses a quantitative approach with the type of data used being secondary data. The sample used is a state-owned enterprise listed on the IDX and published complete financial reports for the 2021-2023 period. The results obtained are 1) This result can be interpreted that Related Party Transactions reflected by the indicator of the proportion of related party transactions to total assets can directly affect company value reflected by the Tobin's Q indicator. 2) The Good Corporate Governance variable can weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period.
The Influence Of Internal Control Systems, Government Size, Information Technology And Human Resources On The Transparency Of Regional Government Financial Management: Study On Organizations Kerinci Regency Regional Apparatus (OPD) Zuska Ega; Yudi Yudi; Yuliusman Yuliusman; Sumarni Sumarni
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.190

Abstract

This research aims to determine the influence of internal control systems, government size, information technology, human resources on the transparency of regional financial management (case study of the Kerinci Regency Regional Apparatus Organization (OP). The population in this study were Civil Servants in 42 OPDs in Kerinci Regency consisting of 42 OPDs. The sample in this study used a saturated sample, namely a sampling technique using the entire population as a research sample consisting of 168 respondents. This research method uses quantitative methods. This research uses primary data obtained from questionnaires distributed to respondents. The research results show that the internal control system has no significant effect on the transparency of regional financial management, while the size of the government has a significant effect on the transparency of regional financial management, while information technology has no significant effect on the transparency of regional financial management and human resources have an effect on the transparency of regional financial management.
Analisis Sumber-Sumber Pendapatan Asli Daerah dalam Meningkatkan Kemandirian Fiskal Daerah di Kabupaten Tanjung Jabung Barat Silvina Silvina; Erni Achmad; Yuliusman Yuliusman
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 2 (2026): April : Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v4i2.2984

Abstract

This study aims to analyze the contribution of Regional Original Revenue (PAD) sources, the growth of PAD, and the level of regional fiscal independence in Tanjung Jabung Barat Regency during the 2017–2024 period. The PAD sources examined include local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD. The data used in this study are secondary data in the form of Budget Realization Reports (LRA) of Tanjung Jabung Barat Regency for the period 2017–2024, obtained from the Regional Revenue Agency (Bapenda) of Tanjung Jabung Barat and the Directorate General of Fiscal Balance. This research employs a quantitative descriptive approach. The analytical techniques used include contribution analysis of PAD sources (local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD), PAD growth analysis, and fiscal independence ratio analysis. The results indicate that PAD is predominantly contributed by other legitimate PAD, accounting for 62.54% of total PAD, followed by local taxes contributing 26.06%, while regional retributions and returns from separated regional assets contribute relatively low proportions. The growth of PAD during the study period shows fluctuations influenced by economic conditions, including the impact of the COVID-19 pandemic. Furthermore, the level of fiscal independence in Tanjung Jabung Barat Regency is categorized as very low, as reflected in the high dependence on transfer funds from the central government and other governmental assistance.
PEMBERDAYAAN EKONOMI LOKAL: OPTIMALISASI PENGELOLAAN KEUANGAN UMKM OLAK KEMANG UNTUK KESEJAHTERAAN MASYARAKAT Ratih Kusumastuti; Misni Erwati; Muhammad Gowon; Sumarni Sumarni; Yuliusman Yuliusman
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.55882

Abstract

Program pengabdian kepada masyarakat dengan judul "Pemberdayaan Ekonomi Lokal: Optimalisasi Pengelolaan Keuangan UMKM di Kelurahan Olak Kemang untuk Kesejahteraan Masyarakat" dilaksanakan oleh tim dosen dari Fakultas Ekonomi dan Bisnis, Universitas Jambi. Kegiatan ini muncul sebagai respons terhadap tantangan signifikan yang dihadapi oleh Kelurahan Olak Kemang, yang memiliki potensi ekonomi besar namun belum dimanfaatkan secara optimal. Permasalahan utama yang dihadapi mencakup pengelolaan keuangan UMKM yang kurang efektif, kapasitas produksi yang terbatas, serta strategi pemasaran yang belum memadai.Tujuan dari program ini adalah untuk meningkatkan kesejahteraan masyarakat melalui pemberdayaan UMKM dengan fokus pada tiga aspek utama: peningkatan efisiensi produksi melalui penerapan teknologi modern dan pelatihan, pengoptimalan manajemen dan keuangan UMKM, serta pengembangan strategi pemasaran digital untuk memperluas akses pasar. Dengan pendekatan ini, diharapkan dapat tercipta pertumbuhan ekonomi lokal yang berkelanjutan dan model pengembangan ekonomi yang dapat direplikasi di daerah lain. Hasil pelaksanaan program pengabdian ini menunjukkan pencapaian yang signifikan dalam meningkatkan kapasitas dan kinerja UMKM di Kelurahan Olak Kemang. Peningkatan kapasitas produksi UMKM mencapai 25% melalui pelatihan dan penerapan teknologi modern. Sebanyak 90% UMKM mitra berhasil mengimplementasikan sistem manajemen keuangan yang lebih baik, sementara penjualan melalui pemasaran digital meningkat rata-rata 30%. Selain itu, program ini juga memberikan pengalaman langsung kepada mahasiswa dalam pengabdian masyarakat. Secara keseluruhan, program ini diharapkan menjadi titik balik dalam mengatasi tantangan ekonomi di Olak Kemang dan mempromosikan pertumbuhan ekonomi yang inklusif dan berkelanjutan, serta menciptakan model pengembangan ekonomi yang dapat direplikasi di daerah lain.
Pengaruh E-Commerce Shopee, Sistem Informasi Akuntansi, dan Persepsi Risiko terhadap Minat Berwirausaha Mahasiswa Universitas di Jambi Rani Nur Az-zahra Osman; Disya Yuke Farhana; Yuliusman; Muhammad Gowon
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.936

Abstract

Penelitian ini difokuskan untuk mengidentifikasi pengaruh Shopee sebagai platform e-commerce, penerapan sistem informasi akuntansi, serta persepsi risiko terhadap minat mahasiswa universitas di Jambi dalam berwirausaha. Tingginya angka pengangguran terbuka di kalangan usia muda menunjukkan perlunya pembinaan jiwa kewirausahaan di perguruan tinggi. Walaupun Shopee menguasai lebih dari separuh pangsa pasar e-commerce di Indonesia, tingkat ketertarikan mahasiswa untuk berwirausaha masih tergolong rendah. Pendekatan kuantitatif digunakan dengan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) melalui perangkat lunak SmartPLS. Data dikumpulkan dari 200 mahasiswa menggunakan kuesioner berskala Likert. Hasil analisis menunjukkan bahwa penggunaan Shopee berpengaruh positif signifikan terhadap minat wirausaha mahasiswa, demikian pula sistem informasi akuntansi, sedangkan persepsi risiko memberikan pengaruh negatif signifikan. Secara keseluruhan, ketiga faktor tersebut menjelaskan 67,3% variasi minat wirausaha mahasiswa. Temuan ini diharapkan dapat memperkuat pengembangan ekosistem kewirausahaan digital di lingkungan perguruan tinggi
Pengaruh E-Commerce Shopee, Sistem Informasi Akuntansi, dan Persepsi Risiko terhadap Minat Berwirausaha Mahasiswa Universitas di Jambi Rani Nur Az-zahra Osman; Disya Yuke Farhana; Yuliusman Yuliusman; Muhammad Gowon
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.955

Abstract

Penelitian ini difokuskan untuk mengidentifikasi pengaruh Shopee sebagai platform e-commerce, penerapan sistem informasi akuntansi, serta persepsi risiko terhadap minat mahasiswa universitas di Jambi dalam berwirausaha. Tingginya angka pengangguran terbuka di kalangan usia muda menunjukkan perlunya pembinaan jiwa kewirausahaan di perguruan tinggi. Walaupun Shopee menguasai lebih dari separuh pangsa pasar e-commerce di Indonesia, tingkat ketertarikan mahasiswa untuk berwirausaha masih tergolong rendah. Pendekatan kuantitatif digunakan dengan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) melalui perangkat lunak SmartPLS. Data dikumpulkan dari 200 mahasiswa menggunakan kuesioner berskala Likert. Hasil analisis menunjukkan bahwa penggunaan Shopee berpengaruh positif signifikan terhadap minat wirausaha mahasiswa, demikian pula sistem informasi akuntansi, sedangkan persepsi risiko memberikan pengaruh negatif signifikan. Secara keseluruhan, ketiga faktor tersebut menjelaskan 67,3% variasi minat wirausaha mahasiswa. Temuan ini diharapkan dapat memperkuat pengembangan ekosistem kewirausahaan digital di lingkungan perguruan tinggi.
Co-Authors . Marnas Achmad Hizazi Adi Ikhsan Syukri Amri Afrizal AFRIZAL AFRIZAL Afrizal Afrizal Agus Solikhin, Agus Al Parok Al Parok Anastasya Laga Aprisarado Taurussino Ari Nugroho Ario Satria Arsyadt Arsyadt Ayudia Febrihartini Azolla Degita Azis Bella Ranita Putri Dahmiri Dedy Setiawan Dewi Aryani Disya Yuke Farhana Erma Yani Erni Achmad F. Husni Hasbullah, F. Husni Fauziah Fauziah Fredy Olimsar Gabriel Siahaan Gowon, Muhammad Idham Khalik Ilham Wahyudi Indra Lila Kusuma Jenny Liana Junaidi Junaidi Lia Kurniati Lucky Enggraini Fitri Lucky Enggrani Fitri Luluq'il Jannah Maisyarah, Nyimas Dian Mayang Oktaviani Malik Megawati Ajo Putri Misni Erwati Misti Mardiana Muhammad Amin Muhammad Ridwan Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Musyayaddah Musyayaddah Nela Safelia Netty Herawaty Nursima Natasa* Padila Padila Rafika Rahayu Rani Nur Az-zahra Osman Ratih Kusumastuti Reni Yustien Rico Wijaya Z Riki Setiawan Riski Hernando Rita Friyani Salman Jumaili Silvina Silvina Sri Rahayu Sumarni Sumarni Sumarni Susfayetti Tri Candra Anggraini Wahyu Rohayati Wirmie Eka Putra Wiwik Tiswiyanti Yudi - Yudi Yudi Yuliana Zalisman Rahmadan Zulma, Gandy Wahyu Maulana Zuska Ega Zuska Ega