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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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SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING HUBUNGAN KOMPETENSI AUDITOR, TEKANAN WAKTU DAN KEAHLIAN FORENSIK TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Arnando Prasetya; Afrizal; Wirmie Eka Putra
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.16913

Abstract

This study aims to examine the effect of auditor’s competence, time pressure, and forensic expertise on the auditor's ability to detect fraud with professional skepticism as an intervening variable. This research was conducted at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Representative. The sampling technique in this study uses a saturated sampling technique. The data in this study is quantitative primary data, which was collected through the distribution of questionnaires to auditors at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Representative. The analysis technique used is Partial Least Square-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.2.9 software. The results of this study found that (1) auditor’s competence and time pressure have a significant effect on the auditor's ability to detect fraud and professional skepticism, (2) forensic expertise does not have a significant effect on the auditor's ability to detect fraud but has a significant effect on professional skepticism, (3) professional skepticism does not have a significant effect on the auditor's ability to detect fraud. As for the effect of professional skepticism as mediating variable, it was found that (4) competence, time pressure and forensic expertise did not have a significant effect on the auditor's ability to detect fraud through professional skepticism.
THE SUCCESS ANALYSIS OF IMPLEMENTATION OF THE ELECTRONIC SYSTEM INTEGRATED FINAL PROJECT OF JAMBI UNIVERSITY STUDENTS WITH DELONE AND MCLEAN MODEL APPROACH WIRMIE EKA PUTRA; DEDY SETIAWAN
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 4, No 2 (2019): Juli - Desember
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v4i2.818

Abstract

The purpose of this research was able to prove empirically about the Delone and Mclean Models for the evaluation of ELISTA information systems at Jambi University. In addition, this research was also expected to provide feedback to improve the efficiency and effectiveness of the implementation of information systems and can be known the factors that cause the success or failure of the implementation of an information system so that the results of this study can be used as a strategic guideline model for information system development in the university and other institutions. The type of data used in this study was primary data obtained directly from respondents using a list of statements in the form of a questionnaire. Final year students who write the thesis are targeted in this study. To calculate the determination of the number of samples, the sampling method used the Hair method. The total sample of this study was 220 people. Methodology Data analysis was carried out using SEM techniques using SmartPLS tools. The findings in this study found that the system quality does not affect the user satisfaction, while other hypotheses such as information quality, service quality, system use affect user satisfaction, for system quality, information quality, and service quality affect the system use. Likewise the system use affects user satisfaction and system use, user satisfaction has an influence on net benefits.
PENDAMPINGAN UMKM DALAM MENGHADAPI TRANSFORMASI DIGITAL; PEMBUKUAN KEUANGAN DIGITAL DAN METODE PEMBAYARAN DIGITAL Fredy Olimsar; Wirmie Eka Putra; Feny Tialonawarmi; Dios Nugraha Putra; Rofikhoh Rofikhoh
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.697

Abstract

Currently is the era of digitalization where all buying and selling transactions can be carried out digitally. Based on this, there is still a lack of business actors who utilize digital sales and create digital financial reports. One of the micro and small businesses in the city of Jambi that has not yet carried out digital transformation is the Salsa 717 Kerupuk & Kemplang. Business actors still use non-digital methods in their financial bookkeeping. Therefore, this service aims to provide assistance and training in creating digital financial bookkeeping, as well as digital payment methods. Planned activities that will be implemented include providing training and direct assistance to business actors. The results of this PPM activity are: UMKM business actors can face digital transformation by implementing digital financial bookkeeping and digital payment methods, and can increase the value and quality of UMKM
The Effect Of Locus Of Control, Budget Emphasis and Budget Participation On Information Asymmetry and Its Impact On Budgetary Slack Emalia Fitri; Wirmie Eka Putra; Yudi Yudi
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.v3i1.191

Abstract

This research aims to determine the influence of locus of control, budget emphasis and budget participation on the budgetary slack with information asymmetry as an intervening variable in the Regional Apparatus Organization (OPD) of Kerinci Regency. The population in this study includes all Regional Regional Apparatus Organization (OPD) in Kerinci Regency, totaling 42 OPD with respondents taken namely the Head of OPD, OPD Secretary, Finance Section and Program Planning Section. The research sample was selected using saturated sampling, 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 through questionnaires distributed to respondents. The research results show that locus of control has a negative effect on the budgetary slack, while budget emphasis and budget participation have a positive effect on the budgetary slack. locus of control and budget emphasis have a positive effect on information asymmetry, while budget participation has a negative effect on information asymmetry. Information asymmetry is able to mediate the influence of locus of control, budget emphasis and budget participation on the budgetary slack.
The Influence of Herding Behavior and Anticipated Regret on Financial Literacy and Its Implications for Investment Decisions Retha Tesalonika S.; Wirmie Eka Putra; Salman Jumaili
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i2.239

Abstract

In the context of investment decision-making, there are financial behaviors such as herding behavior and regret bias such as anticipated regret, and financial literacy skills that need to be considered. This research will look for the relationship of herding behavior and anticipated regret to financial literacy in providing implications for investment decisions. This research will use the Smart PLS 4 application tool, using Outer Model, Inner Model, and Hypothesis Testing with 44 Jambi University Capital Market Study Group students as the sample. The results showed that herding behavior affects investment decisions and financial literacy, anticipated regret affects investment decisions but has no effect on financial literacy, and financial literacy has no effect on investment decisions. Thus, the literacy skills possessed do not guarantee that in making investment decisions it goes according to the understanding of financial literacy possessed. The conclusion of this study is that financial literacy is unable to provide implications for herding behavior in making investment decisions and anticipated regret in making investment decisions.
ESG Rating and Firm Value in Emerging Market: Investigating the Mediating Role of Financial Performance Wahyono Wahyono; Anastasya Laga; Rizki Kurniawati; Dwi Rahmita Sari; Mukhzarudfa Mukhzarudfa; Ratih Kusumastuti; Wirmie Eka Putra
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12442

Abstract

This study examines the impact of ESG Rating on Firm Value, with Financial Performance as a mediating variable, using a sample of companies included in the IDX ESG Leaders index for the years 2021–2023. The analysis was conducted using PROCESS Macro and bootstrapping methods to identify the direct and indirect effects of ESG practices on Firm Value. The findings reveal that ESG Rating does not have a direct effect on Firm Value, nor does Financial Performance mediate this relationship. These results suggest that in emerging markets like Indonesia, the direct financial benefits of ESG practices are not fully recognized by investors, possibly due to a lower level of awareness and appreciation of sustainability. This study offers insights into the challenges and opportunities for ESG implementation among companies in emerging markets to enhance long-term firm value.
The Role of Accountant Professional Commitment in the Relationship of Cloud Computing Services to the Performance of Startup Companies in Indonesia Ratih Kusumastuti; Derist Touriano; Dedy Setiawan; Wirmie Eka Putra; Lismawati; Dri Asmawanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i6.4482

Abstract

This study aims to examine the effect of cloud computing services on the performance of startup companies in Indonesia, as well as to identify the mediating role of professional accountants' commitment in enhancing the effectiveness of digital technology adoption. The background of the study indicates that the rapid growth of startups, including those achieving unicorn status, is driven by digital transformation and the implementation of cloud computing, which increases operational flexibility, cost efficiency, and strategic innovation (Adjei et al., 2021; Elmorshidy, 2019; Khayer et al., 2020). On the other hand, the role of professional accountants is critical in managing risks and ensuring the integrity of financial management; thus, their commitment mediates the relationship between cloud computing adoption and startup performance (Kusumastuti et al., 2016; Mangiuc, 2017; Vasileiou & Kerr, 2021). Primary data were collected through an online survey using purposive sampling among professional accountants in the startup sector in Indonesia. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the assistance of IBM SPSS and WarpPLS version 7.0. The results reveal that cloud computing services have a significant positive effect on startup performance, and this effect is further enhanced when supported by a high level of professional accountants' commitment. These findings confirm that the synergy between technological capabilities and competent human resources is key to digital transformation and to enhancing the competitive advantage of companies in the era of globalization. The implications of this study underscore the need for investment in digital infrastructure and the improvement of human resource competence, particularly among professional accountants, to support innovative strategies and operational efficiency in startup environments. This research contributes both empirically and conceptually to the literature on digitalization and corporate performance.
Strategi Klasterisasi UMKM Berbasis Kearifan Lokal pada Kabupaten dan Kota di Provinsi Jambi Tona Aurora Lubis; Asep Machpudin; Wirmie Eka Putra; Maryati Ningsih
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1761

Abstract

This study aimed to assess how local wisdom integration and clustering strategies impact the performance of Micro, Small, and Medium Enterprises (MSMEs) in Jambi Province, using a mixed-method approach. It was found that both local wisdom and clustering significantly enhance MSME performance by adding value, differentiating products, and improving access to resources, innovation, and operational efficiency. The research underscores the critical role these strategies play in MSME development. Consequently, it suggests that MSME managers, investors, and policymakers should support initiatives promoting the integration of local wisdom and the development of clusters to boost MSME competitiveness and growth in Jambi Province. This approach demonstrates a viable pathway for MSMEs to enhance their performance and sustainability.
Pengaruh Pengetahuan Etika dan Gender terhadap Persepsi Etis Mahasiswa Akuntansi dengan Love of Money Sebagai Variabel Intervening Claristha Virzha Audri; Wirmie Eka Putra; Muhammad Gowon
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.1888

Abstract

This study aims to understand the influence of ethical knowledge and gender on the ethical perception of accounting students at Jambi University, both directly and with love of money as an intervening variable. The study used a survey method approach with quantitative analysis and primary data collection through questionnaires distributed online to accounting student respondents at Jambi University, class of 2020-2022. The study population was all accounting students of the class, with a sample of 100 students selected using the purposive sampling method based on certain characteristics. Data analysis was carried out using the SEM-PLS method through descriptive and quantitative statistical stages, and hypothesis testing using the bootstrapping technique by looking at the significance of the p-value. The results of the study prove that ethical knowledge and gender have a significant effect on the ethical perception of accounting students, where women tend to have better ethical perceptions than men. In addition, love of money has an impact on ethical perceptions, although it does not mediate the relationship between ethical knowledge, gender, and ethical perceptions. Individuals with a better understanding of ethics show a more balanced relationship with material things and less attachment to the pursuit of wealth. However, gender does not always correlate with money-related behavior.
Empowering SMEs through Cultural Heritage and Clustering: Insights from Jambi Province Tona Aurora Lubis; Asep Machpudin; Wirmie Eka Putra; Maryati Ningsih
Journal of Social Science and Business Studies Vol. 3 No. 1 (2025): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v3i1.122

Abstract

This study examines the impact of local wisdom and clustering strategies on the performance of Micro, Small, and Medium Enterprises (SMEs) in Jambi Province. Using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), this research analyzes data collected from SMEs to identify key factors that influence their performance. The findings reveal that local wisdom, characterized by the integration of cultural and traditional values into business practices, has a positive and significant effect on SMEs performance. Among the indicators, Traditional Craftsmanship (TK) emerges as the most dominant, highlighting its role in enhancing the uniqueness and marketability of SMEs. Similarly, clustering strategies are found to significantly improve SMEs performance, with Competitiveness (DS) identified as the most influential indicator. Clustering enables SMEs to optimize resources, foster innovation, and strengthen their market competitiveness. These results underscore the importance of leveraging both cultural heritage and organizational strategies to create sustainable and competitive SME ecosystems. The implications of this study are twofold. Theoretically, it validates the integration of cultural and structural approaches in SME development. Practically, it provides actionable insights for policymakers and stakeholders to support initiatives that promote local wisdom and cluster-based strategies.
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 -