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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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Strategic Approaches to Enhancing Financial Performance: Financial Literacy and Social Capital as Pillars of Business Resilience Amid Global Economic Challenges Yuliusman Yuliusman; Wirmie Eka Putra; Fredy Olimsar; Nyimas Dian Maisyarah; Dahmiri Dahmiri
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.857

This study aims to analyze the effect of financial literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with social capital serving as a mediating variable in Jambi City, Indonesia. This research employs a mixed-methods approach, combining quantitative analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with qualitative insights from in-depth field interviews. The study sample comprises 395 MSME owners selected using Slovin's formula. The results reveal that financial literacy has a positive and significant effect on both financial performance and social capital. Furthermore, social capital significantly influences financial performance and mediates the relationship between financial literacy and MSME financial performance. These findings highlight that financial literacy is not merely a technical capability in managing finance but also a strategic competence in building trust, networks, and social collaboration that enhance business competitiveness. The novelty of this research lies in integrating cognitive and social dimensions into a single empirical model to explain MSME financial resilience. Practically, the findings provide strategic insights for policymakers and practitioners to design empowerment programs that enhance financial literacy and strengthen social capital, thereby improving MSME performance and sustainability amid global economic dynamics.

System Quality and Service Quality in Public Sector Accounting Information Systems: The Role of Perceived Usefulness in Enhancing User Satisfaction Tri Lestari; Sri Rahayu; Achmad Hizazi; Wirmie Eka Putra
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.893

This study is motivated by the suboptimal level of user satisfaction in public sector accounting information systems. It aims to examine the effect of system quality and service quality on user satisfaction with the mediating role of perceived usefulness. The research object consists of work units partnering with the State Treasury Service Office in Jambi, with 161 respondents. The study applies a quantitative approach using a survey method and structural equation modeling analysis. The results show that system quality and service quality have a positive and significant effect on perceived usefulness. Perceived usefulness has a positive and significant effect on user satisfaction. Service quality also has a direct effect on user satisfaction, while system quality has no direct effect. Perceived usefulness fully mediates the relationship between system quality and user satisfaction and partially mediates the relationship between service quality and user satisfaction. Overall, respondents perceive the variables at a high level. The findings refine the integration of the Information System Success Model and the Technology Acceptance Model by demonstrating that perceived usefulness serves as the primary mechanism through which system quality influences user satisfaction in mandatory system environments. This study concludes that enhancing perceived usefulness is essential to improving user satisfaction.

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

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 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

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.

Factors Affecting the Performance of Village Government and Its Implications on Village Community Trust (Study in Villages in Batang Hari Regency) Desi Yuliana; Afrizal Afrizal; Wirmie Eka Putra
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 4 No. 6 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v4i6.186

This study aims to examine the influence of accountability, transparency, and budget participation on village community trust through village government performance as an intervening variable. This research was conducted using a survey method by distributing questionnaires to the Village Consultative Body (BPD) in Batang Hari Regency. The sampling technique used was saturated/census sampling, which included all villages in Batang Hari Regency, totaling 110 villages. Data analysis was conducted using the Partial Least Square (PLS) approach. The research results show that directly, accountability, transparency, and budget participation influence the performance of village government, transparency, budget participation, and village government performance influence the trust of the village community, but accountability does not influence the trust of the village community. The research results indirectly show that accountability, transparency, and budget participation influence the trust of the village community through the performance of the village government as a mediator. The results of this research provide important practical implications for village governments to improve their performance.

Pengembangan Kapasitas Aparatur Lokal Melalui Pelatihan Kepemimpinan dan Administrasi RT Feny Tialonawarmi; Sry Rosita; Wirmie Eka Putra; Yenny Yuniarti; Fredy Olimsar; Yogi Firmansyah
Jurnal Medika: Medika Vol. 4 No. 4 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/1c97mt55

Ketua RT sebagai ujung tombak pemerintahan di tingkat lingkungan memiliki peran penting dalam menjembatani kebutuhan masyarakat dengan pemerintah kelurahan. Di Kelurahan Olak Kemang, Kota Jambi, banyak ketua RT menghadapi keterbatasan dalam aspek kepemimpinan dan administrasi, sehingga memengaruhi efektivitas pelayanan kepada warga. Untuk itu, diperlukan upaya pengembangan kapasitas aparatur lokal melalui pelatihan yang relevan dan aplikatif. Kegiatan ini bertujuan untuk meningkatkan kompetensi ketua RT dalam bidang kepemimpinan dan administrasi RT, serta memperkuat peran RT dalam memberikan pelayanan publik yang lebih baik. Pelatihan akan mencakup materi tentang peran dan fungsi ketua RT, teknik memimpin musyawarah, administrasi dasar RT, pengelolaan data warga, hingga strategi membangun partisipasi aktif masyarakat.Adapun hasil yang telah dicapai dalam pelaksanaan pengabdian ini, yaitu: Peningkatan kapasitas kepemimpinan aparatur RT, khususnya dalam aspek memimpin musyawarah, menyelesaikan konflik, dan menggerakkan partisipasi warga secara konstruktif; Peningkatan pemahaman terhadap sistem administrasi kelembagaan, meliputi pencatatan data warga, penyusunan laporan kegiatan, dan pengarsipan dokumen sesuai standar kelurahan; Terwujudnya inovasi sederhana dalam bentuk materi dan template administrasi RT, yang dapat diterapkan langsung oleh aparatur di lingkungan masing-masing; Terciptanya kesadaran baru di kalangan aparatur RT tentang pentingnya tata kelola yang transparan, akuntabel, dan berorientasi pada pelayanan masyarakat.

Fiscal Capacity, Civil Service Quality, and Community Welfare Mediation and Moderation Analysis Iskandar Sam; Haryadi; Sri Rahayu; Wirmie Eka Putra; Ratih Kusumastuti
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5696

This study investigates the influence of regional financial conditions and the status of the State Civil Apparatus (ASN) on community welfare, with government performance as a mediating variable and local government size as a moderating variable. A quantitative approach is employed, utilizing secondary data from district and city governments in Jambi Province, and the analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with WarpPLS 8.0. The results demonstrate that regional financial conditions exert a significantly negative effect on government performance, whereas ASN conditions have a significantly positive effect. Both regional financial conditions and ASN status significantly enhance community welfare, whereas government performance has a significantly negative impact on welfare. Furthermore, government performance does not mediate the relationship between regional financial conditions and ASN status and community welfare. Local government size moderates the effect of regional financial conditions on government performance but does not moderate the effect of ASN status. These findings indicate that community welfare is more directly influenced by regional financial conditions and civil servants' status than by government performance.

Faktor-Faktor yang Memengaruhi Behavioral Intention Serta Dampaknya Terhadap Financial Management Behavior Halalika Masyruro; Wirmie Eka Putra; Ratih Kusumastuti
Jurnal Ilmu Multidisiplin Vol. 5 No. 2 (2026): Jurnal Ilmu Multidisplin (Juni - Juli 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v5i2.2130

Studi ini menginvestigasi financial management behavior mahasiswa S1 Akuntansi Universitas Jambi melalui variabel literasi keuangan, sikap keuangan, dan niat perilaku. Metode kuantitatif eksplanatori digunakan dengan purposive sampling terhadap 185 responden dan pengolahan data melalui PLS-SEM menggunakan SmartPLS 4. Pengujian mengungkapkan bahwa literasi keuangan berpengaruh signifikan terhadap sikap keuangan (β = 0,757; p = 0,000), niat perilaku (β = 0,441; p = 0,000), dan financial management behavior (β = 0,465; p = 0,000). Sikap keuangan juga berpengaruh signifikan terhadap niat perilaku (β = 0,444; p = 0,000) dan financial management behavior (β = 0,278; p = 0,000), sedangkan niat perilaku tidak terbukti sebagai prediktor bermakna (p = 0,084). Mediasi sikap keuangan terkonfirmasi signifikan (β = 0,210; p = 0,000), sementara niat perilaku gagal memediasi jalur mana pun.

Systematic Literature Review: The Role of Internal Control Systems on Sustainability Disclosure Almira Yumna Putri; Wirmie Eka Putra; Yuliusman Yuliusman; Fredy Olimsar
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/6qjgx748

This study employs a bibliometric Systematic Literature Review (SLR) approach to examine the role of internal control systems in sustainability disclosure and to map the development of related research during the 2016–2025 period. The study utilized articles indexed in the Scopus database and other reputable scientific sources by applying purposive sampling techniques. A total of 20 selected articles were analyzed based on publication trends, research sectors, methodologies, and thematic focus. The findings indicate that internal control systems play a significant role in supporting corporate sustainability by enhancing transparency, accountability, reporting integrity, and governance effectiveness. Internal control has evolved from a compliance-oriented mechanism into a strategic instrument for achieving long-term sustainability goals within organizations. The review also reveals that integrating internal control systems with Environmental, Social, and Governance (ESG) strategies, corporate social responsibility (CSR), digital governance, and sustainability accounting systems contributes positively to organizational performance across financial, social, environmental, and governance dimensions. Furthermore, bibliometric mapping demonstrates a significant increase in scholarly attention to this topic, particularly during the 2022–2024 period, reflecting the growing global demand for sustainable business practices and ESG reporting. The study also identifies several research gaps, particularly the limited number of studies conducted in developing countries and the lack of research examining the influence of digital governance, organizational culture, and gender diversity on the effectiveness of internal control systems in sustainability disclosure. Overall, this study provides both theoretical and practical contributions to the development of sustainability governance and highlights future research opportunities in the field of internal control and sustainability disclosure.

Faktor–Faktor yang Mempengaruhi Investment Decision Making serta Dampaknya Terhadap Financial Wellbeing Pada Generasi Muda di Kota Jambi Dhiya Ulhaq; Wirmie Eka Putra; Misni Erwati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.02.17152

This study was conducted to determine the factors that influence Investment Decision Making and its impact on Financial Wellbeing of the younger generation in Jambi City. This study is a type of quantitative research. The determination of the number of samples in this study was 399 respondents with the sampling technique used was purposive sampling. The data used is primary data obtained through a digital questionnaire, namely a google form with a Likert scale. The data analysis method in this study uses PLS (Partial Least Square) using Smart PLS 4 software. The results of this study indicate that Financial Literacy, Mental Budgeting, Self Control and Financial Behavior have a significant positive effect on Investment Decision Making and Financial Behavior. Then Investment Decision Making plays an important mediator in the relationship between these variables. Therefore, understanding and awareness of these factors are important to increase success in investing. This study was limited to respondents from the younger generation in Jambi City, with data coverage still being suboptimal. Therefore, it is recommended that further research expand the population reach to obtain more representative data.

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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