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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 Syntax Literate: Jurnal Ilmiah Indonesia 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) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) 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 Indo Green Journal Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Maslahah: Jurnal Manajemen dan Ekonomi Syariah International Journal of Economic Research and Financial Accounting Jurnal Penelitian Pendidikan Indonesia Journal of Management, Economic, and Financial Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Commerce, and Management Indo Green Journal International Journal of Economics and Management Research Catha : Jurnal Penelitian Kreatif dan Inovatif Harmoni Economics: International Journal of Economics and Accounting
Yuliusman -
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Systematic Literature Review: The Impact of Working Capital Management on Profitability Jenny Liana; Wirmie Eka Putra; Yuliusman Yuliusman; Fredy Olimsar
Journal Research of Social Science, Economics, and Management Vol. 5 No. 10 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i10.1466

Abstract

This research aims to analyze and map the development of the literature on the influence of working capital management (WCM) on company profitability. The research uses the systematic literature review method with a bibliometric approach. The article selection process refers to the PRISMA guidelines through the Scopus database for the 2016–2026 period with the keywords working capital management and profitability. Of the initial 385 articles, 26 articles were obtained that met the inclusion criteria and analyzed using VOSviewer. The results of the study show that the cash conversion cycle (CCC) and its components, namely the receivables collection period, the inventory turnover period, and the trade debt payment period, are the most dominant indicators of WCM, while profitability is most proxied by return on assets (ROA). Most studies show that efficient working capital management tends to increase profitability, especially through CCC control, acceleration of receivables collection, and effective inventory management. However, some studies have also found nonlinear relationships, such as the inverted U-shape and cash threshold effect, which indicate an optimal level of working capital in maximizing profitability. In addition, the influence of WCM on profitability is influenced by sector characteristics, company size, liquidity conditions, and economic crisis situations. Based on these results, it can be concluded that WCM not only plays a role as a short-term operational policy, but also as a strategic instrument that affects the company's efficiency, profitability, and resilience.
Financial Performance Analysis of Mendalo Laut Village Government, Muaro Jambi, 2020–2023 Bella Ranita Putri; Sri Rahayu; Yuliusman Yuliusman
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.227

Abstract

This investigate points to analyze the Budgetary Execution of the Mendalo Laut Town Government, Jambi Exterior City Area, Muaro Jambi Rule for the Monetary Year 2020-2023.This think about points to decide the Money related Execution of Mendalo Laut Town utilizing the Decentralization Degree Proportion, Town Budgetary Autonomy Proportion, Town Money related Reliance Proportion, PADes Adequacy Proportion, Use Proficiency Proportion, Use Agreement Proportion, and PADes Development Ratio.This inquire about may be a quantitative expressive study.Using auxiliary information within the shape of the Realization Report of the Town Income and Consumption Budget (APBDes) of Mendalo Laut Town, Jambi External City Area, Muaro Jambi Rule for the 2020-2023 Monetary Year.The inquire about comes about appear that the Budgetary Execution of the Mendalo Laut Town Government based on the Degree of Decentralization Proportion is categorized as exceptionally destitute, the Town Monetary Autonomy Proportion is categorized as Exceptionally Moo, the Town Monetary Reliance Proportion is categorized as exceptionally tall, the PADes Viability Proportion is categorized as ineffectual, the Investing Concordance Proportion is categorized as destitute, and the PADes Development Proportion is categorized as Not Great. Furthermore, the SWOT Examination employments the S-O technique, which utilizes inner qualities to abuse outside openings.
Impact of Accounting Systems and Sharing Economy on Culinary MSMEs’ Financial Performance with Demographics Moderation Luluq'il Jannah; Yuliusman Yuliusman; Salman Jumaili
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.319

Abstract

This research investigates how accounting information systems and sharing economy platforms affect the financial performance of culinary MSMEs in Jambi City, while also examining demographic factors as a moderating variable. The study involved Micro, Small, and Medium Enterprises (MSMEs) in the city’s culinary sector as both the population and sample. Using a non-probability purposive sampling method, data were gathered from 88 culinary MSME respondents through questionnaires and analyzed with the SmartPLS 4 software. The findings reveal that both accounting information systems and sharing economy platforms significantly impact the financial performance of culinary MSMEs. Furthermore, demographic factors were found to moderate the relationship between accounting information systems and financial performance, but did not moderate the link between sharing economy platforms and financial performance in the culinary MSME sector of Jambi City.
Systematic Literature Review: The Influence of Management Accounting Information Systems on Organizational Performance Mery Rohaya Sihombing; Wirmie Eka Putra; Yuliusman; Fredy Olimsar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i6.64670

Abstract

The rapid advancement of information technology has made Management Accounting Information Systems (MAIS) essential for supporting managerial decision-making and improving organizational efficiency, yet the extent of their influence on organizational performance remains fragmented in the literature. This research aims to analyze and map the development of literature regarding the influence of Management Accounting Information Systems (MAIS) on organizational performance. The study applies a Systematic Literature Review (SLR) approach following PRISMA guidelines. Articles were identified from Scopus, Google Scholar, Emerald, and ScienceDirect databases from 2023–2025. Initial identification found 152 articles, and after screening, 25 articles met inclusion criteria. Findings indicate that MAIS positively influences organizational performance through improved decision-making quality, operational efficiency, managerial control, and strategic alignment. However, organizational culture, technological readiness, and top management support remain important moderating factors. In conclusion, the mere implementation of MAIS is insufficient; rather, its effectiveness depends on contextual alignment and organizational capabilities, and future research should explore mediating variables and emerging technologies such as artificial intelligence and cloud-based systems.
THE EFFECT OF ORGANIZATIONAL COMMITMENT AND PROCEDURAL JUSTICE ON BUDGET PARTICIPATION AND VILLAGE PERFORMANCE IN MUARO JAMBI REGENCY Rafiqoh R.; Mukhzarudfa; Yuliusman
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.660

Abstract

This study aimed to investigate the impact of organizational commitment and procedural justice on budget participation, as well as the influence of organizational commitment and procedural justice on village performance. Additionally, the study explored the relationship between budgetary participation and village performance in Muaro Jambi District. The target population for this research comprised village officials and members of the BPD (Badan Permusyawaratan Desa) in Muaro Jambi Regency, with a sample of 23 villages that received Village Fund Performance Allocations. Primary data was collected through questionnaires, and path analysis with Smart PLS was employed to analyze the data, examining both direct and indirect effects between the variables. The findings of the study revealed that organizational commitment and procedural justice had an impact on budget participation. Furthermore, organizational commitment and procedural justice were found to influence village performance, while budgetary participation also played a role in shaping village performance within Muaro Jambi District.
The Influence of Love of Money, Machiavellianism, and Idealism on the Ethical Perception of Accounting Students with Religiosity as a Moderating Variable Rizkiza Aurin; Afrizal Afrizal; Yuliusman Yuliusman
Journal of Management Economic and Financial Vol. 3 No. 3 (2025): Special Issue
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jmef.v3i3.79

Abstract

An accounting student's ethical outlook is crucial for future professional integrity. This study aims to analyze how the love of money, Machiavellianism, and idealism influence the ethical views of accounting students, with religiosity as the moderating variable. The research method used is quantitative, with a survey conducted among accounting students at the University of Jambi, class of 2021 and 2022. A sample of 224 students was selected using the Slovin formula. Hypothesis testing was performed using multiple linear regression and moderated regression analysis (MRA). The results of the study show that the ethical views of accounting students are negatively influenced by the love of money and Machiavellianism, which tend to undermine student ethics. In contrast, idealism significantly enhances the ethical views of accounting students. However, religiosity does not have a significant effect on the relationship between the love of money, Machiavellianism, and idealism with the ethical views of accounting students. These findings suggest that schools need to improve the teaching of ethics in accounting education to produce honest professionals.
Determinan Nilai Perusahaan Pada Indeks LQ45 yang Terdaftar Di Bursaa Efek Indonesia Periode 2022-2025 Yulianti Fajrin; Yuliusman Yuliusman; Nela Safelia
Catha : Jurnal Penelitian Kreatif dan Inovatif Vol. 3 No. 3 (2026): Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/catha.v3i3.201

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kinerja keuangan dan kebijakan dividen terhadap nilai perusahaan. Populasi penelitian mencakup perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia (BEI) dengan teknik pengambilan sampel menggunakan metode purposive sampling. Analisis data dalam studi ini diuji menggunakan pendekatan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan. Sedangkan kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan. Dapat disimpulkan bahwa nilai perusahaan secara eksklusif didorong oleh kekuatan fundamental performa keuangan internal emiten, bukan oleh kebijakan distribusi dividennya.
Pengaruh Profitabilitas, Likuiditas dan Solvabilitas terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Mediasi: Studi Kasus pada Perusahaan Customer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Oktavia Dwi Lestari; Yuliusman Yuliusman; Salman Jumaili
Indo Green Journal Vol. 4 No. 3 (2026): Green 2026
Publisher : Published by Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/green.v4i3.863

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan solvabilitas terhadap nilai perusahaan pada perusahaan consumer non-cyclicals tahun 2021-2024 dan Good corporate governance dapat memediasi pengaruh profitabilitas, likuiditas, dan solvabilitas terhadap nilai perusahaan pada perusahaan consumer non-cyclicals tahun 2021-2024. Populasi penelitian ini adalah 131 perusahaan consumer non-cyclicals yang terdaftar di BEI tahun 2021-2024. Pengambilan sampel ditentukan dengan metode purposive sampling, jumlah sampel ditentukan sebanyak 40 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan (Annual Report) yang diperoleh dari www.idx.co.id. Data dianalisis menggunakan analisis regresi linear berganda dengan aplikasi SPSS versi 27. Hasil penelitian menunjukkan profitabilitas, likuiditas dan solvabilitas secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan dan Good Corporate Governance (GCG) secara signifikan memediasi pengaruh profitabilitas, likuiditas dan solvabilitas terhadap nilai perusahaan.
Pengaruh Profitabilitas, Likuiditas dan Solvabilitas terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Mediasi: Studi Kasus pada Perusahaan Customer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Oktavia Dwi Lestari; Yuliusman Yuliusman; Salman Jumaili
Indo Green Journal Vol. 4 No. 3 (2026): Green 2026
Publisher : Published by Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/green.v4i3.863

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan solvabilitas terhadap nilai perusahaan pada perusahaan consumer non-cyclicals tahun 2021-2024 dan Good corporate governance dapat memediasi pengaruh profitabilitas, likuiditas, dan solvabilitas terhadap nilai perusahaan pada perusahaan consumer non-cyclicals tahun 2021-2024. Populasi penelitian ini adalah 131 perusahaan consumer non-cyclicals yang terdaftar di BEI tahun 2021-2024. Pengambilan sampel ditentukan dengan metode purposive sampling, jumlah sampel ditentukan sebanyak 40 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan (Annual Report) yang diperoleh dari www.idx.co.id. Data dianalisis menggunakan analisis regresi linear berganda dengan aplikasi SPSS versi 27. Hasil penelitian menunjukkan profitabilitas, likuiditas dan solvabilitas secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan dan Good Corporate Governance (GCG) secara signifikan memediasi pengaruh profitabilitas, likuiditas dan solvabilitas terhadap nilai perusahaan.
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 Mery Rohaya Sihombing Misni Erwati Misti Mardiana Muhammad Amin Muhammad Ridwan Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Musyayaddah Musyayaddah Nela Safelia Netty Herawaty Nursima Natasa* Oktavia Dwi Lestari Padila Padila Rafika Rafiqoh R. Rahayu Rani Nur Az-zahra Osman Ratih Kusumastuti Reni Yustien Rico Wijaya Z Riki Setiawan Riski Hernando Rita Friyani Rizkiza Aurin Salman Jumaili Silvina Silvina Sri Rahayu Sumarni Sumarni Sumarni Susfayetti Tri Candra Anggraini Wahyu Rohayati Wirmie Eka Putra Wiwik Tiswiyanti Yudi - Yudi Yudi Yuliana Yulianti Fajrin Zalisman Rahmadan Zulma, Gandy Wahyu Maulana Zuska Ega Zuska Ega