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All Journal Jurnal Manajemen Terapan dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi El Dinar Jurnal Al-Iqtishad Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Wahana Akuntansi AFEBI Accounting Review J-MACC : Journal of Management and Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) JAZ: Jurnal Akuntansi Unihaz Journal of Islamic Accounting and Finance Research Accounting Profession Journal (APAJI) Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Bina Bangsa Jurnal Ekonomi dan Bisnis Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS JEBI (Jurnal Ekonomi dan Bisnis Islam) International Journal of Entrepreneurship and Business Management JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) International Journal of Economics and Management Research Jambi Accounting Review (JAR) Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Management and Social Sciences International Journal of Multidisciplinary Approach Research and Science West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Medika: Medika Jurnal Bisinis Digital International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal of Business and Quality Research Greenation International Journal of Economics and Accounting Jurnal Dinamika Sosial dan Sains International Journal of Economics and Management Research
Wirmie Eka Putra
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value Mediated by Financial Performance Sri Wahyuni; Sri Rahayu; Wirmie Eka Putra
International Journal of Multidisciplinary Approach Research and Science Том 4 № 01 (2026): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v4i01.2077

Abstract

This study aims to analyze the influence of Intellectual Capital (IC) and Corporate Social Responsibility (CSR) on Firm Value with Financial Performance as a mediating variable. The focus on the financial sector is driven by intense competition and the need to enhance firm value through effective IC management and CSR implementation. Moreover, inconsistencies in previous research findings and issues related to CSR fund misuse further strengthen the urgency of this study. The method used is a Systematic Literature Review (SLR) involving 15 articles obtained from Google Scholar. The findings indicate varied results: (1) IC and CSR are expected to positively affect Firm Value, yet some studies report negative or insignificant effects due to poor CSR governance or the market’s limited recognition of IC. (2) Financial Performance has been proven to positively influence Firm Value. (3) Financial Performance can mediate the effect of IC and CSR on Firm Value, although some studies show that the mediation does not occur. In conclusion, effective management of IC and proper implementation of CSR must be able to improve financial performance first to provide a strong and sustainable contribution to Firm Value.
Systematic literature review: The effect of technology utilization and internal supervision on the quality of financial reports Tari Apriani; Sri Rahayu; Wirmie Eka Putra
Keynesia : International Journal of Economy and Business Vol. 5 No. 1 (2026): Keynesia: International Journal of Economics and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/keynesia.v5i1.1996

Abstract

This study seeks to examine the impact of technology use and internal oversight on the quality of financial reports through a Systematic Literature Review (SLR) methodology. The study gathered 30 pertinent journal papers published from 2020 to 2025 via Google Scholar. The data were subjected to thematic analysis to discern patterns, correlations, and discrepancies in prior findings. The findings demonstrate that the deployment of information technology, encompassing accounting information systems like AIS and governmental applications, typically enhances the accuracy, timeliness, and reliability of financial reporting. Nonetheless, numerous studies indicate variable results, implying that the efficacy of technology is contingent upon the quality of execution, user proficiency, infrastructure preparedness, and organizational backing. Internal supervision, encompassing internal audit and control systems, regularly demonstrates a substantial and favorable effect on the quality of financial reports by improving transparency, compliance, and error mitigation. The amalgamation of efficient technology and robust internal oversight yields superior outcomes. This study underscores the significance of governance, human resources, and system preparedness in attaining superior financial reporting, particularly within the public sector framework.
KORELASI OPINI AUDIT BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP HASIL EVALUASI KINERJA PENYELENGGARAAN PEMERINTAH DAERAH PROPINSI DI INDONESIA Wirmie Eka Putra; Widya Sari Wendry
Jurnal Bisnis Digital Vol. 1 No. 2 (2023): Jurnal Bisnis Digital, Vol. 1, No. 2, November-2023
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v1i2.1724

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara Opini audit BPK atas laporan keuangan pemerintah daerah dengan hasil evaluasi kinerja penyelenggaraan pemerintah daerah propinsi di indonesia periode 2016-2018. Sampel penelitian ini adalah seluruh Pemerintah Provinsi di Indonesia yang memiliki data yang lengkap, berupa data laporan keuangan pemerintah daerahnya telah memperoleh opini audit dari BPK RI dan LPPD nya telah di evaluasi oleh Kemendagri yaitu sebanyak 33 provinsi. Sumber data yang digunakan dalam penelitian ini adalah data sekunder, yang mana pendapatan asli daerah provinsi dari Ditjen Perimbangan Keuangan Pemerintah Daerah, hasil opini audit atas LKPD provinsi oleh BPK RI, dan hasil EKPPD provinsi yang dilakukan oleh Kemendagri. Metode analisis data penelitian ini adalah analisis deskriptif selama beberapa tahun untuk melihat tren yang terjadi dan untuk melihat hubungan antara kedua variabel dilakukan dengan menggunakan analisis korelasi dengan menggunakan korelasi Pearson Product Moment. Hasil penelitian ini adalah: 1) Hasil evaluasi Opini Audit atas LKPD Provinsi selama tiga tahun tersebut memperoleh penilaian wajar tanpa pengecualian. 2) Jumlah provinsi yang memperoleh opini WTP meningkat dari tahun 2016 yang berjumlah 31 provinsi menjadi 33 provinsi pada tahun 2017, namun tahun 2018 turun menjadi 32 provinsi. 3) Hasil EKPPD Pemerintah Provinsi sebagian besar sudah mencapai kategori tinggi yaitu berada diatas 2 (dua). 4) Hasil EKPPD Pemerintah provinsi menurun pada tahun 2017 dibandingkan tahun 2016, dan meningkat kembali di tahun 2018. 5) Tidak ada korelasi antara variabel Opini Audit BPK atas LKPD dengan variabel hasil EKPPD provinsi di Indonesia.
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.
Pengaruh Profitabilitas, Efisiensi Operasional, dan Pertumbuhan Pendapatan Terhadap Harga Saham Pada Perusahaan Transportasi dan Logistik Yang Terdaftar Di BEI Periode Pasca Covid Muhammad Firdaus Saputra; Wirmie Eka Putra; Fitrini Mansur
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12269

Abstract

Penelitian ini berjudul “Pengaruh Profitabilitas, Efisiensi Operasional. dan Pertumbuhan Pendapatan Terhadap Harga Saham Pada Perusahaan Transportasi dan Logistik Yang Terdaftar Di BEI Periode Pasca Covid-19”. Adapun tujuan penelitian bermaksud guna mengetahui pengaruh Profitabilitas, Efisiensi Operasional, dan Pertumbuhan Pendapatan terhadap Harga Saham pada saham perusahaan Transportasi dan Logistik periode pasca Covid-19. Data yang dipilih oleh peneliti ialah data Sekunder dan memakai analisis regresi linear berganda. Dari hasil analisis deskripsi, telah ditemukan Variabel Profitabilitas (X1), Variabel Efisiensi Operasional (X2), serta Variabel Pertumbuhan Pendapatan (X3) memiliki pengaruh secara signifikan terhadap harga saham.
LITERATURE REVIEW: ANALISIS GREEN INTELLECTUAL CAPITAL DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DIMEDIASI OLEH PROFITABILITAS Sri Widiyati; Sri Rahayu; Wirmie Eka Putra
Jurnal Dinamika Sosial dan Sains Vol. 2 No. 7 (2025): Jurnal Dinamika Sosial dan Sains
Publisher : CV.Sentral Bisnis Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60145/jdss.v2i7.204

Abstract

Sebuah perusahaan, khususnya di sektor keuangan perlu untuk mencapai nilai perusahaan yang tinggi di tengah tuntutan kepedulian lingkungan dan persaingan ketat, di mana Green Intellectual Capital dan Green Accounting menjadi strategi krusial. Penelitian ini bertujuan untuk menganalisis pengaruh Green Intellectual Capital (GIC) dan Green Accounting terhadap Nilai Perusahaan, dengan mempertimbangkan peran mediasi dari Profitabilitas. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan mengumpulkan 15 artikel yang relevan dari Google Scholar menggunakan kata kunci “Intellectual Capital dan Green Accounting”. Hasil kajian literatur menunjukkan adanya temuan yang kontradiktif: (1) GIC dan Green Accounting secara langsung umumnya diharapkan berpengaruh positif terhadap Nilai Perusahaan, namun beberapa penelitian menunjukkan hasil negatif. Hal ini dapat terjadi karena pengungkapan GIC yang tidak meyakinkan investor atau biaya implementasi Green Accounting yang mengurangi laba dan dividen. (2) Profitabilitas terbukti sangat penting dan berpengaruh positif terhadap Nilai Perusahaan, mencerminkan kinerja keuangan yang baik dan menarik minat investor. (3) Profitabilitas berperan sebagai mediator, di mana GIC dan Green Accounting dapat memengaruhi Nilai Perusahaan secara positif melalui Profitabilitas. Namun, terdapat juga temuan yang menyatakan bahwa Profitabilitas gagal memediasi hubungan antara Green Accounting dan Nilai Perusahaan. Kesimpulannya, peran Profitabilitas sebagai mediator menunjukkan bahwa pengelolaan modal intelektual dan tanggung jawab lingkungan yang baik harus mampu meningkatkan laba terlebih dahulu untuk memberikan dampak positif pada Nilai Perusahaan.
Pengaruh Financial Attitude, Financial Knowledge, dan Financial Well-Being terhadap Financial Management Behavior: Peran Mediasi Locus of Control Annisa Safitri; Wirmie Eka Putra; Muhammad Ridwan
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.3058

Abstract

This study aims to analyze the influence of financial attitude, financial knowledge, and financial well-being on financial management behavior, with locus of control as an intervening variable, among undergraduate Accounting students at the Faculty of Economics and Business, Universitas Jambi. This study is motivated by inconsistent prior findings regarding the role of financial well-being and locus of control in shaping students' financial behavior, indicating a research gap that warrants further empirical examination. A quantitative approach was employed, with a population of 790 students and a sample of 132 respondents selected through purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 4.0. The results show that financial attitude, financial knowledge, and financial well-being have a positive and significant effect on financial management behavior, both directly and indirectly through locus of control as an intervening variable. These findings contribute theoretically by reinforcing the relevance of the Theory of Planned Behavior in explaining students' financial behavior, and offer practical implications for students, educational institutions, and future researchers in designing financial education programs that strengthen not only financial knowledge but also students' internal locus of control.
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.
Determinants of taxpayer compliance in Islamic micro small medium enterprises Wiwik Tiswiyanti; Nela Safelia; Wirmie Eka Putra; Fredy Olimsar
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.13290

Abstract

Purpose - This study aims to determine the effect of understanding the tax payment mechanism and tax sanctions on taxpayer compliance and the impact of understanding the tax payment mechanism on taxpayers with tax sanctions as a mediating variable in Islamic Micro Small and Medium Enterprises (MSMEs) in Batanghari Jambi Province.Method - This research is a quantitative descriptive study using primary data and a Likert scale. The population in the survey was 1,236 Islamic MSMEs. Using purposive sampling, 56 samples met the criteria, and 46 samples could be processed and used with the SEM Wrap-PLS 0.7 analysis tool.Result - The results of the study found, in a direct relationship, understanding the tax payments mechanism and tax sanctions can have a positive influence on taxpayer compliance. Mediation is partial (part mediation), meaning that the predictor, a variable understanding of the tax payment mechanism, can affect taxpayer compliance without going through the tax sanctions variable.Implication - The implications of the results of the study found that the taxpayer’s understanding of the tax payment mechanism and tax sanctions can have a positive influence on taxpayer compliance. The government as a tax apparatus can improve and carry out its functions properly, providing guidance, service, and supervision of taxpayers, so that taxpayer compliance can continue to be improved.Originality - This study uses tax sanctions as a mediating variable. As far as researchers know, it has never existed in previous studies, and the study results found that the mediation that occurred was partial.
The Impact of Regional Original Income, Balancing Funds, and Fiscal Stress on Capital Expenditures and Regional Government Financial Performance Fergisa Rindang Primadi; Wirmie Eka Putra; Muhammad Gowon
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.117

Abstract

Over the last few years, the financial performance of district/city governments in Jambi province has decreased. This condition can be seen from the regional financial independence which is still very low. Therefore, this research aims to analyze more deeply the influence of local revenue, balancing funds, and fiscal stress on regional government financial performance, both direct and indirect influences through capital expenditure. This research is quantitative descriptive. The research was conducted in all districts/cities in Jambi province and used secondary data. Data was obtained through the BPK-RI Jambi Province Representative page in the form of audited regional government financial reports with an observation period from 2017-2022. The data analysis method uses the path analysis method. The study's findings demonstrate that original revenue that is largely generated locally and balancing funds have a major and favorable impact on capital spending. Capital spending is not significantly impacted by fiscal stress. The financial performance of local governments is not significantly impacted by local revenue or fiscal strain. The financial performance of local governments is significantly and negatively impacted by partly balancing funds. The financial performance of local governments is positively and significantly impacted by capital expenditures. Additionally, it was shown that capital spending might moderate the impact of balancing budgets on the financial performance of local governments. But, capital spending does not mitigate the impact of local revenue and fiscal strain on the financial performance of local governments. This research has implications for formulating policies to increase local original income, determining the allocation of capital expenditure and improving the financial performance of regional governments in districts/cities in Jambi province.
Co-Authors . Latifah Aegisia Sukmawati Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Aldafi Salsabilah Ammanda, Rinaldi Andi Mirdah Andi Mirdah Annisa Safitri Arnando Prasetya Dahlia Dahlia Dahlia Dedy Setiawan DEDY SETIAWAN Dedy Setiawan Delta Ferryandi Wibowo Derist Touriano Desi Yuliana Dewi Fitriyani Dhiya Ulhaq Disya Yuke Farhana Dri Asmawanti Ela Febriyani S Emalia Fitri Emalia Fitri Etty Rahayu Jamil Evan Aditya N Faisal Wijaya Febby Nanda Utami Feny Tialonawarmi Feny Tialonawarmi Fergisa Rindang Primadi Fitrini Mansur Fitrini Mansur Fredy Olimsar Gowon, Muhammad Heni Pujiastuti Heriyani Heriyani Heriyani, Heriyani Indra Lila Kusuma Ira Febrianti Jenny Liana Laurencius Simatupang Lismawati Lucky Enggraini Fitri Lutfi Lutfi Lutfi M Husnil Huluqi Maya Widyana Dewi Meisya Hidayatika Meisyi Hidayatika Melyza Melyza Mery Rohaya Sihombing Mirdah, Andi Misni Erwati Mohammad Orinaldi Muhammad Firdaus Saputra Muhammad Ridwan Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Musdalifa Musdalifa Nela Safelia Nelsi Arisandy Netty Herawaty Nurul Firda A Perdi Y Siregar Prasetyo, Eko Putra, Dios Nugraha Rahayu Rahayu Rahmat Rialdi Rahmi Handayani Ranti Melasari Ratih Kusumastuti Rega Chairunnisya Reni Yustien Reni Yustien Reni Yustien Retha Tesalonika S. Rico Wijaya Z Rio Baviga Riski Hernando Rita Friyani Rizki Andreani Rofikhoh Rofikhoh ruky, nuraini elfa Salman Jumaili Scheilla Aprilia Murnidayanti Scheilla Aprilia Murnidayanti Simatupang, Laurencius Sri Rahayu Sri Rahayu Sri Rahayu Sri Rahayu SRI RAHAYU Sri Wahyuni Sri Widiyati Sry Rosita Suci Mulyani Suci Ramadhani Suci Safitri Sulis Septiani Suryani Suryani Susfa Yetti Susfayetti Syafrul Antoni Syamsurijal Tan Tari Apriani Tialonawarmi, Feny Tona Aurora Lubis VINNIE ALVIONITA Warislan, Putri Widya Sari Wendry Wiwik Tiswiyanti Wiwik Tiswiyanti Yenny Yuniarti Yogi Firmansyah Yudi - Yudi Yudi Yuliusman - Yumna Syaza Kani Putri