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All Journal Jurnal Manajemen Terapan dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi El Dinar Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Wahana Akuntansi EKONOMIS : Journal of Economics and Business AFEBI Accounting Review International Journal of Economics, Business and Accounting Research (IJEBAR) JAZ: Jurnal Akuntansi Unihaz Journal of Islamic Accounting and Finance Research Accounting Profession Journal (APAJI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Bina Bangsa JURNAL ECONOMINA Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti JEBI (Jurnal Ekonomi dan Bisnis Islam) Asian Journal of Applied Business and Management (AJABM) International Journal of Economics and Management Research Jambi Accounting Review (JAR) Journal of Social Science and Business Studies International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting
Wirmie Eka Putra
Universitas Jambi
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PERBEDAAN SEBELUM DAN SESUDAH PENERAPAN IFRS TERHADAP LABA BERSIH, EKUITAS DAN ABNORMAL RETURN Ira Febrianti; Tona Aurora Lubis; Wirmie Eka Putra
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.532

Abstract

This study aims to determine the differences before and after the implementation of IFRS on the financial statements of companies listed on the Stock Exchange. By looking at the difference in net income, equity and abnormal stock returns to firms in Indonesia in the IFRS convergence process using the Event Window is analyzed with nonparametric statistics: two paired sample test - Wilcoxon Signed Rank Test. The study population was all the companies listed on the Stock Exchange in 2011 and 2012. The research sample was determined using purposive and judgment sampling, obtained 78 sample firms. The results showed that there were significant differences on net income, equity and firm abnormal stock returns after implementation of IFRS.
ANALISIS PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI UNIVERSITAS JAMBI MENGENAI FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR Wirmie Eka Putra
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.488

Abstract

 This research aim to know difference of perception among accountancy student to chosening career as public accountant, company accountant, educator accountant, and governmental accountant about financial reward, professional training, professional confession, social values, work environment, consideration of market employ and personality. And kind of career most accounting students interested and uninterested. The sample of this research was taken about 135 respondents from the population 203 respondents. The data collection method is using survey with questionnaires instrument. The normality of the data was tested by implementing Kolmogorof Smirnov, the validity of the data was tested by implementing Correlated Item-Total Correlation and the reliability of the data was tested by implementing the Cronbach Alpha. This research is comparative research so hypothesis test in the research is using Kruskall-Wallis test. The result shows that the difference accounting student perception about factors influencing the career choices of the accounting student are financial reward, professional training, professional confession, work environment and consideration of market employ. But they don’t think more about social values and personality.
PENGARUH SIZE, PROFITABILITAS DAN KINERJA LINGKUNGAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR Reni Yustien; Wirnie Eka Putra; Melyza Melyza
Jurnal Manajemen Terapan dan Keuangan Vol. 1 No. 2 (2012): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v1i2.1828

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh size perusahaan, profitabilitas dan kinerja lingkungan terhadap corporate social responsibility disclosure dalam laporan tahunan perusahaan manufaktur di Indonesia. Tema pengungkapan terdiri dari : tema lingkungan, energi, produk / konsumen, kesehatan dan keselamatan tenaga kerja, lain-lain tenaga kerja, keterlibatan masyarakat, umum. Sampel dalam penelitian ini berjumlah 15 perusahaan manufaktur pada tahun 2009-2011 sehingga objek pengamatan berjumlah 45 perusahaan. Analisis data yang digunakan adalah analisis regresi linier berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa size perusahaan dan kinerja lingkungan mempengaruhi corporate social responsibility disclosure dalam laporan tahunan. Tetapi, penelitian ini tidak bias membuktikan bahwa profitabilitas mempengaruhi corporate social responsibility disclosure.
ANALISIS PENGARUH SIZE PERUSAHAAN DAN IOS TERHADAP PRAKTIK EARNING MANAGEMENT PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Wirmie Eka Putra; Rita Friyani; Delta Ferryandi Wibowo
Jurnal Manajemen Terapan dan Keuangan Vol. 1 No. 2 (2012): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v1i2.1830

Abstract

This study aims to obtain empirical evidence about the impact of firm size and IOS on the practice of earning management. Objects in this study were 11 mining companies listed on the Stock Exchange along the period of 2006-2010. Earning management was calculated with the modified Jones models, while IOS measured by market to book value of equity, and size was measured by logarithm of total assets. This study use panel data regression models with Eviews 7.1 includes a series of test models, such as the Chow test and the Hausman test to choose the best model among the Common Effect, Fixed Effect and Random Effect. These results indicate that the firm size significantly influence the practice of earning management inversely. Large firms are having less earning management practise, and vice versa. Meanwhile, no significant effect was found between the IOS and earning management.  
ANALISIS PERTUMBUHAN EKONOMI TERHADAP PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS DI KABUPATEN SAROLANGUN TAHUN 2011-2013 WIRMIE EKA PUTRA; VINNIE ALVIONITA
Jurnal Manajemen Terapan dan Keuangan Vol. 4 No. 2 (2015): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v4i2.3164

Abstract

Penelitian ini bertujuan untuk mengetahui perkembangan pertumbuhan ekonomi terhadap Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus di Kabupaten Sarolangun periode 2011-2013. Teknik analisis yang digunakan yaitu analisis deskriftif. Hasil penelitian ini menunjukan Perkembangan Pertumbuhan Ekonomi Kabupaten Sarolangun Tahun 2011-2013 rata-rata 11,60%, Perkembangan Pendapatan Asli Daerah (PAD) Kabupaten Sarolangun pada tahun 2011-2013 rata-rata 96,49%, Perkembangan Dana Alokasi Uumu (DAU) Kabupaten Sarolangun Tahun 2011-2013 Rata-rata 10,5% Sedangkan Perkembangan Dana Alokasi Khusus (DAK) Kabupaten Sarolangun Tahun 2011-2013 Rata-rata 11,2%.
ANALISIS RASIO UNTUK MENGUKUR KINERJA PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SAROLANGUN TAHUN 2011-2013 WIRMIE EKA PUTRA
Jurnal Manajemen Terapan dan Keuangan Vol. 5 No. 3 (2016): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v5i3.3608

Abstract

Tujuan   penelitian   ini   adalah   untuk   mengetahui   kinerja   pengelolaan keuangan pemerintah daerah berdasarkan analisis rasio keuangan pada APBD Kabupaten Sarolangun dan untuk mengetahui perkembangan pendapatan APBD Kabupaten Sarolangun. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan menggunakan metode analisis rasio. Hasil penelitian menunjukkan bahwa rasio kemandirian selama tiga tahun anggaran adalah rendah sekali dengan rata-rata 4,26 persen, rasio efektivitas selama tiga tahun anggaran adalah  sangat  efektiv  dengan  rata-rata  102,2  persen,  rata-rata  rasio aktivitas selama tiga tahun anggaran pada belanja operasi sebesar 66,77 persen dan pada belanja modal sebesar 27,12 persen, rasio pengelolaan belanja mengalami surplus anggaran setiap tahunnya dan memiliki rata-rata sebesar 104,85 persen, serta pada rasio pertumbuhan  PAD memiliki rata-rata pertumbuhan sebesar 0,13 persen dan Pendapatan memiliki rata-rata pertumbuhan sebesar 7,45 persen, sedangkan rasio belanja operasi memiliki rata-rata pertumbuhan  sebesar 6,46 persen dan rasio belanja modal memiliki rata-rata pertumbuhan sebesar 2,99 persen. Adapun perkembangan pendapatan APBD Kabupten Sarolangun mengalami peningkatan setiap tahunnya.
ANALISIS KINERJA KEUANGAN INDUSTRI KREATIF DI KOTA JAMBI PASCA ACFTA DAN AIFTA Wirmie Eka Putra; Lutfi Lutfi Lutfi
Jurnal Manajemen Terapan dan Keuangan Vol. 6 No. 3 (2017): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v6i3.4249

Abstract

This research aims to determine the difference of sales and profit levels of creative industries in Jambi City before and after the application of ACFTA and AIFTA. This research was conducted in Jambi city whose data come from creative industry actor registered as member of Dekranasda of Jambi City, coming from various creative industries in Jambi city. The creative industries in Jambi include Jambi batik handicraft, Jambi songket, wood craft, batik scrap handicraft and crafts of old and silver coin accessories. This research is designed as quantitative research with survey method to creative industry players in Jambi City. The method used in sampling this study using convenience sampling with the number of samples of 36 creative industry players. Data analysis using different test Paired sample T test. The results of this study indicate that: (1) There is a difference of creative industry sales rate in Jambi city before and after ACFTA and AIFTA, and (2) There is a difference of creative industry profit rate in Jambi city before and after ACFTA and AIFTA.  
MODEL HUBUNGAN ANTARA TQM, SISTEM REWARD, SISTEM PENGUKURAN KINERJA DAN KINERJA MANAJERIAL Yuliusman Yuliusman; Wirmie Eka Putra
Jurnal Manajemen Terapan dan Keuangan Vol. 9 No. 03 (2020): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v9i03.12255

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh penerapan TQM, Sistem reward, dan sistem pengukuran kinerja secara simultan dan parsial terhadap kinerja manajerial. Penelitian ini menggunakan sampel PT Bank Rakyat Indonesia (Persero) Tbk Kota Jambi. Teknik sampling yang digunakan adalah purposive sampling. Sampel yang digunakan dalam penelitian ini adalah 48 responden. Teknik analisis data yang dilakukan dalam penelitian ini adalah uji kualitas instrumen (uji validitas dan uji reliabilitas), uji asumsi klasik dan uji hipotesis. Pengolahan data menggunakan software SPSS 22 for windows. Hasil penelitian ini menunjukan bahwa secara silmultan TQM, Sistem reward dan pengukuran kinerja berpengaruh signifikan terhadap kinerja manajerial dengan hasil 0.00 < 0,5 dan secara parsial (X1) TQM berpengaruh signifikan terhadap kinerja manajerial dengan hasil 0,02, (X2) Sistem reward tidak berpengaruh signifikan terhadap kinerja manajerial dengan hasil 1,29 > 0,5 dan pengukuran kinerja berpengaruh signifikan terhadap kinerja manajerial dengan hasil 0,26 < 0,5
GOOD CORPORATE GOVERNANCE DAN PRAKTEK PENGHINDARAN PAJAK (TAX AVOIDANCE) Wirmie Eka Putra
Jurnal Manajemen Terapan dan Keuangan Vol. 10 No. 03 (2021): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v10i03.14784

Abstract

This study aims to determine the effect of corporate governance variables consisting of managerial ownership, institutional ownership, and the proportion of independent board of commissioners and audit committee and audit quality on tax avoidance (Empirical Study of Banking Companies listed on the IDX 2015-2019). The population of this research is banking companies listed on the IDX in 2015-2019. The sampling technique used purposive sampling. Forty companies met the criteria as samples and took five years of research, so the research data was 40 x 5, which amounted to 200. The software used for data processing was SPSS version 22. The results of this study are that the corporate governance variable, which consists of institutional ownership, the audit committee, and audit quality affects tax avoidance. Meanwhile, managerial ownership and the proportion of independent commissioners do not affect tax avoidance.
PENGARUH PARTISIPASI PEMAKAI DAN PERSEPSI KEBERMANFAATAN TERHADAP KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH . Latifah; Afrizal; Wirmie Eka P
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 3 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (915.091 KB) | DOI: 10.22437/jaku.v1i3.3171

Abstract

This study is entitled the effect of user participation and perceived usefulness to user satisfaction in the development of regional financial accounting information systems. The purpose of this study is (1) to determine the effect of User Participation and Perception of Utilization simultaneously on the User Satisfaction of the Regional Financial Accounting Information System. (2) to determine the effect of User Participation and Perception of Partial Benefit on the Satisfaction of Users of the Regional Financial Accounting Information System This research takes the form of a survey by distributing questionnaires directly to the sample. Data analysis techniques used multiple regression analysis. The results of this study indicate that (1) User Participation and Perception of Benefit simultaneously influence the Satisfaction of Users of Regional Financial Accounting Information Systems, (2) User Participation and Benefit Perception have a partial effect on the User Satisfaction of Regional Financial Accounting Information System.
Co-Authors . Latifah Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Aldafi Salsabilah Anastasya Laga Andi Mirdah Andi Mirdah Arnando Prasetya Asep Machpudin Asep Machpudin Claristha Virzha Audri Dedy Setiawan DEDY SETIAWAN Dedy Setiawan Delta Ferryandi Wibowo Derist Touriano Dewi Fitriyani Dios Nugraha Putra Dri Asmawanti Dwi Rahmita Sari Ela Febriyani S Emalia Fitri Etty Rahayu Jamil Evan Aditya N Faisal Wijaya Fitrini Mansur Fredy Olimsar Gowon, Muhammad Heni Pujiastuti Indra Lila Kusuma Ira Febrianti Laurencius Simatupang Lismawati Lucky Enggraini Fitri Lutfi Lutfi Lutfi M Husnil Huluqi Maryati Ningsih Maryati Ningsih Maya Widyana Dewi Melyza Melyza Mirdah, Andi Misni Erwati, Misni Mohammad Orinaldi Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Nela Safelia Netty Herawaty Nurul Firda A Perdi Y Siregar Prasetyo, Eko Rahayu Rahayu Rahmat Rialdi Rahmi Handayani Ranti Melasari Ratih Kusumastuti Rega Chairunnisya Reni Yustien Reni Yustien Reni Yustien Retha Tesalonika S. Rico Wijaya Z Rinaldi Rinaldi Riski Hernando Rita Friyani Rizki Kurniawati Rofikhoh Rofikhoh ruky, nuraini elfa Salman Jumaili Salman Jumaili Simatupang, Laurencius SRI RAHAYU Suci Safitri Suryani Suryani Susfayetti Syafrul Antoni Syamsurijal Tan Tialonawarmi, Feny Tona Aurora Lubis VINNIE ALVIONITA Wahyono Wahyono Warislan, Putri Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Yudi - Yuliusman -