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Wirmie Eka Putra

Universitas Jambi

Author-ID : 2323943

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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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

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

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.

Marketing Strategy Analysis on Sales Performance as a Basis for Managerial Decision Making (Case Study at Perum BULOG Kerinci Branch Office) Selia Meilantika; Fredy Olimsar; Wirmie Eka Putra; Yuliusmanÿ
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): April-June, International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3927

This research is based on the marketing of Our Products, where in the marketing of Our Products there are still many people who do not or do not know what products are owned by Perum BULOG, even though the prices offered are relatively cheap. This causes competitiveness with other products to be weak and only a few people know Our Products. This condition also has an impact on the less than optimal sales performance of Our Products, so that the right marketing strategy is needed as a basis for managerial decision making. The purpose of this study is to determine what strategies are used by Perum BULOG in attracting consumer buying interest, improving sales performance, and supporting managerial decision making on Our Products. This study employed qualitative methods. Data were collected through interviews and direct field observations. The results indicate that Perum BULOG's marketing strategy for Our Products includes opening fostered outlets (RPK), conducting market operations, bazaars, and product promotions. This strategy has resulted in increased public purchasing interest and sales performance, which subsequently serves as a basis for management in determining marketing and business development policies.

The Influence Of Management Accounting's Role In Improving The Competitiveness Of Msmes In The Digital Era Maulana Akmal Malik; Fredy Olimsar; Yuliusman; Wirmie Eka Putri
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): April-June, International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3979

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, employment absorption, and improving public welfare. The rapid development of digital technology has led to increasingly competitive business competition, requiring MSMEs to adapt to changes in the business environment. One factor that can help MSMEs improve their competitiveness is the implementation of management accounting supported by digital technology. This study aims to analyze the influence of management accounting on the competitiveness of MSMEs in the digital era among MSMEs in Jambi City, Indonesia. The study used a cross-sectional survey design with a purposive sampling technique. A total of 80 respondents were involved in this study. Data were collected using a validated questionnaire and analyzed using multiple linear regression analysis with the help of IBM SPSS version 26. The results showed that management accounting has a positive and significant effect on the competitiveness of MSMEs, R² = 0.672, F = 32.765, p < 0.001. Furthermore, digital technology also significantly impacts the competitiveness of MSMEs (β = 0.321, p < 0.001). The study concluded that the implementation of management accounting and the utilization of digital technology can improve operational efficiency, decision-making quality, and the competitiveness of MSMEs in the digital era. The study recommends that MSMEs increase the implementation of digital-based financial recording systems to enhance business sustainability and competitiveness.

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

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

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

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

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

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.

Implementing the Balanced Scorecard in Government Organizations: A Systematic Literature Review Wahyono Wahyono; Yuliusman Yuliusman; Wirmie Eka Putra; Fitrini Mansur
Publik : (Jurnal Ilmu Administrasi) Vol 14, No 2 (2025): December 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/pjia.14.2.%p.2025

The Balanced Scorecard (BSC) has evolved into a widely adopted strategic performance management framework in government organizations, supporting accountability, transparency, and organizational effectiveness. However, its implementation across public-sector contexts remains fragmented, with variations in organizational settings, leadership commitment, stakeholder engagement, and digital transformation. This study aims to systematically review the existing literature on BSC implementation in government organizations, identify major research trends, examine implementation approaches, and highlight challenges and future research opportunities. A Systematic Literature Review (SLR) was conducted following a structured and transparent review protocol. Literature was retrieved from the Scopus and Web of Science databases using predefined search criteria covering publications from 2000 to 2024. From an initial pool of 1,709 records, 36 peer-reviewed articles met the eligibility criteria and were analyzed. The findings indicate that BSC has become an important instrument for aligning strategic objectives with operational activities across various levels of government. Recent studies increasingly emphasize integrating the BSC with digital governance, e-government initiatives, and data-driven decision-making to enhance public-sector performance. Nevertheless, implementation effectiveness remains constrained by organizational culture, leadership commitment, stakeholder involvement, bureaucratic complexity, and the need for context-specific performance indicators. The review also reveals limited comparative and longitudinal evidence across government settings, suggesting opportunities for further investigation. Overall, this study synthesizes the current state of knowledge and provides practical and theoretical insights for researchers and policymakers seeking to strengthen strategic performance management through Balanced Scorecard implementation in the public sector.

Co-Authors . Latifah Achmad Hizazi Achmad Hizazi Aegisia Sukmawati Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Aldafi Salsabilah Almira Yumna Putri Ammanda, Rinaldi Andi Mirdah Andi Mirdah Annisa Safitri Arnando Prasetya Dahlia Dahlia Dahlia Dahmiri Dedy Setiawan DEDY SETIAWAN Dedy Setiawan Della Gusvina Delta Ferryandi Wibowo Derist Touriano Desi Yuliana Desiana Rahmawati 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 Fergisa Rindang Primadi Fitrini Mansur Fitrini Mansur Fitrini Mansur Fredy Olimsar Gowon, Muhammad Halalika Masyruro Haryadi Heni Pujiastuti Heriyani Heriyani Heriyani, Heriyani Indra Lila Kusuma Ira Febrianti Iskandar Sam Jenny Liana Laurencius Simatupang Lismawati Lucky Enggraini Fitri Lutfi Lutfi Lutfi M Husnil Huluqi Maulana Akmal Malik Maya Widyana Dewi Meisya Hidayatika Meisyi Hidayatika Melyza Melyza Mery Rohaya Sihombing Mirdah, Andi Misni Erwati Mohammad Orinaldi Muhammad Firdaus Saputra Muhammad Ridwan Muhammad Ridwan Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Musdalifa Musdalifa Nela Safelia Nelsi Arisandy Netty Herawaty Nurul Firda A Nyimas Dian Maisyarah Perdi Y Siregar Prasetyo, Eko Putra, Dios Nugraha Rahayu Rahayu Rahayu Rahayu Rahmat Rialdi Rahmi Handayani Rani Nur Az-zahra Osman Ranti Melasari Raras Aroyo Ratih Kusumastuti Rega Chairunnisya Reni Yustien Reni Yustien Reni Yustien Retha Tesalonika S. Rico Wijaya Z Rio Baviga Riski Hernando Rita Friyani Rita Friyani Rizki Andreani Rofikhoh Rofikhoh ruky, nuraini elfa Salman Jumaili Scheilla Aprilia Murnidayanti Scheilla Aprilia Murnidayanti Selia Meilantika Simatupang, Laurencius Sri Rahayu Sri Rahayu Sri Rahayu 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 Tri Lestari Tri Lestari VINNIE ALVIONITA Wahyono Wahyono Warislan, Putri Widya Sari Wendry Wiwik Tiswiyanti Wiwik Tiswiyanti Yenny Yuniarti Yogi Firmansyah Yudi - Yudi Yudi Yuliusman Yuliusman - Yuliusman Yuliusman Yuliusman Yuliusman Yuliusman Yuliusman Yuliusmanÿ Yumna Syaza Kani Putri

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