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Wirmie Eka Putra

Universitas Jambi

Author-ID : 2323943

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering 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

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

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

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 Influence of Corporate Social Responsibility (CSR) on Company Performance and Company Reputation as a Mediation Variable (Study on Companies in the Sri-Kehati Index Year 2017- 2021) Yumna Syaza Kani Putri; Wirmie Eka Putra; Susfa Yetti
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.274

This research was carried out to determine the relationship between the influence of Corporate Social Responsibility (CSR) on company performance and company reputation as a mediating variable in the Sri-Kehati Index Company in 2017-2021 using smartpls as a tool for processing data. The results of data processing found that Corporate Reputation had a significant positive effect on Company Performance, Corporate Social Responsibility (CSR) had a significant negative effect on Company Reputation, then Corporate Social Responsibility (CSR) had an insignificant negative effect on Company Performance, and finally Corporate Reputation had a significant negative effect. As mediation in the relationship between Corporate Social Responsibility (CSR) and Performance Company.

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

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

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.

The Effect of Corporate Governance On Financial Performance With CSR as A Moderating Variable Musdalifa, Musdalifa; Afrizal, Afrizal; Putra , Wirmie Eka; Wijaya, Riko
International Journal of Entrepreneurship and Business Management Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v3i2.1152

This study aims to provide new evidence on the comparison of the implementation of Corporate governance on the financial performance of Indonesian and Malaysian Islamic banking from 2016 to 2020. The authors uses multiple regression analysis with samples of Indonesian and Malaysian Islamic banks from 2016 to 2020. The data used are obtained from the financial statements of Indonesian and Malaysian Islamic banks from 2016 to 2020. Financial performance is measured by profitability ratios using return on assets (ROA). CSR from the test results were not able to moderate the financial performance of Indonesian and Malaysian Islamic companies from 2016 to 2020. This study is a comparative study of the effect of the implementation of Corporate governance on the financial performance of Islamic banking companies in Indonesia and Malaysia with CSR as the moderating variable.

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

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.

The Role of Organizational Culture and Budget Participation in Enhancing Managerial Performance in Government: A Systematic Literature Review Ranti Melasari; Sri Rahayu; Wirmie Eka Putra; Rita Friyani; Wiwik Tiswiyanti
International Journal of Economics and Management Sciences Vol. 2 No. 2 (2025): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i2.811

This study aims to systematically examine the relationship between budget participation and organizational culture on improving managerial performance in the government sector. Using the Systematic Literature Review (SLR) approach with PRISMA guidelines, a total of ten relevant national and international scientific articles in the period 2020 - 2025 were analyzed thematically and comparatively. The results showed that budget participation generally contributes positively to managerial performance, especially when supported by an adaptive, collaborative and inclusive organizational culture. Organizational culture plays an important role as a reinforcing factor, which can maximize the effectiveness of the participatory budgeting process. However, there were also variations in results that were influenced by organizational characteristics, leadership styles, and internal cultural readiness. This study concludes that the synergy between participatory systems and organizational culture is a key prerequisite for creating superior managerial performance in government environments. The findings provide strategic implications for policy makers in designing more participatory budget governance and building an organizational culture that supports bureaucratic transformation.

Determinants of Government Financial Reporting Quality: A Systematic Literature Review on the Role of Human Resource Competency Suryani Suryani; Sri Rahayu; Wirmie Eka Putra; Rita Friyani; Wiwik Tiswiyanti
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.787

This study aims to analyze the determinants of the quality of government financial reports with a focus on the role of human resource (HR) competency through a systematic literature review. Based on the analysis of 10 selected articles, it was found that HR competency has a variety of influences on the quality of financial reports, ranging from significant positive to insignificant, depending on the context and moderating variables. Several studies have shown that human resource competency has a direct or indirect effect through mediators such as information quality or internal control systems. On the other hand, other studies have revealed that factors such as information technology, accounting systems, and internal control often have a more dominant impact. These findings highlight the importance of a holistic approach that combines improving HR competency with strengthening supporting systems to achieve optimal financial report quality. The implications of this research can be a reference for the government and stakeholders in designing effective HR development and financial governance policies.

Co-Authors - Afrizal . Latifah Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Aldafi Salsabilah Andi Mirdah Andi Mirdah Arnando Prasetya Dahlia Dahlia Dedy Setiawan DEDY SETIAWAN Dedy Setiawan Delta Ferryandi Wibowo Derist Touriano Dewi Fitriyani Dios Nugraha Putra Dios Nugraha Putra Dri Asmawanti Ela Febriyani S Emalia Fitri Emalia Fitri Etty Rahayu Jamil Evan Aditya N Faisal Wijaya Fitrini Mansur Fredy Olimsar Heni Pujiastuti Heriyani, Heriyani Indra Lila Kusuma Ira Febrianti Laurencius Simatupang Lismawati Lucky Enggraini Fitri Lutfi Lutfi Lutfi M Husnil Huluqi Maya Widyana Dewi Melyza Melyza Mirdah, Andi Misni Erwati, Misni Mohammad Orinaldi Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Musdalifa Musdalifa 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 Rio Baviga Riski Hernando Rita Friyani Rofikhoh Rofikhoh ruky, nuraini elfa Salman Jumaili Salman Jumaili Scheilla Aprilia Murnidayanti Simatupang, Laurencius SRI RAHAYU Sri Widiyati Suci Safitri Suryani Suryani Susfa Yetti Susfayetti Syafrul Antoni Syamsurijal Tan Tialonawarmi, Feny Tona Aurora Lubis VINNIE ALVIONITA Warislan, Putri Wijaya, Riko Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Yudi - Yudi Yudi Yuliusman - Yumna Syaza Kani Putri

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