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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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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 (JETBIS) 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

Abstract

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

Abstract

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.
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

Abstract

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.
PELATIHAN PENCATATAN KEUANGAN DAN PEMAHAMAN PAJAK FINAL UMKM BAGI PELAKU USAHA MIKRO Wirmie Eka Putra; Dahlia; Scheilla Aprilia Murnidayanti; Heriyani Heriyani; Aegisia Sukmawati; Febby Nanda Utami
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3534

Abstract

This community service activity aims to enhance the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Kumpeh Ulu District, Muaro Jambi Regency regarding basic financial recordkeeping and tax obligations, particularly the Final Income Tax (PPh Final). The lack of knowledge and skills in managing business finances often hinders MSME growth, including fulfilling tax obligations in accordance with regulations. The implementation method was carried out through face-to-face training, interactive discussions, and financial recording simulations using a simple format that can be directly applied. The results of the activity showed an 80% increase in participants’ understanding of financial recordkeeping and final tax obligations, based on pre-test and post-test assessments. This training is expected to help micro-entrepreneurs manage their finances more systematically and comply with tax regulations.
Analysis of Firm Value Influenced by Environmental, Social, Governance with Financial Performance as an Intervening Variable Fredy Olimsar; Wirmie Eka Putra; Feny Tialonawarmi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.5092

Abstract

Firm value has shifted from a shareholder-centered view to a broader stakeholder perspective. Investors consider ESG factors alongside financial performance, which remains essential in reflecting a company’s profitability and debt management capacity. This study aims to analyze the effect of environmental, social, and governance on firm value mediated by financial performance. This quantitative study examined companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample was determined using purposive sampling based on specific criteria. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results of the study indicate that environmental, social, and governance have a significant influence on financial performance. ESG has a significant impact on firm value, indicating that companies with higher levels of ESG coverage tend to have higher firm value. Financial performance significantly influences firm value, indicating that the market values companies that demonstrate stable financial performance. Financial performance partially mediates the relationship between environmental, social, and governance and firm value. These findings imply that companies should integrate ESG practices into their strategic and financial policies to enhance performance and increase firm value in the long term.
Prosedur Pembiayaan Pra Pensiun Berkah Berdasarkan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) Pada PT BANK Syariah Indonesia Tbk Kc Jambi Pattimura Meisya Hidayatika; Wirmie Eka Putra
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.895

Abstract

Pembiayaan Pra Pensiun Berkah merupakan salah satu produk pembiayaan syariah yang ditujukan bagi pegawai aktif yang akan memasuki masa pensiun untuk memenuhi berbagai kebutuhan konsumtif maupun produktif. Dalam pelaksanaannya, pembiayaan tersebut harus dilakukan sesuai dengan prinsip syariah dan ketentuan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) agar terhindar dari unsur riba, gharar, dan maisir. Penelitian ini bertujuan untuk mengetahui prosedur akad Pembiayaan Pra Pensiun Berkah serta menganalisis kesesuaiannya dengan Fatwa DSN-MUI pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data yang diperoleh dianalisis secara deskriptif untuk memberikan gambaran mengenai pelaksanaan pembiayaan di lapangan. Hasil penelitian menunjukkan bahwa prosedur Pembiayaan Pra Pensiun Berkah meliputi tahap pengajuan pembiayaan, pemeriksaan dokumen, pengecekan Sistem Layanan Informasi Keuangan (SLIK), analisis kelayakan, persetujuan pembiayaan, pelaksanaan akad, pencairan dana, hingga monitoring pembayaran angsuran. Akad yang digunakan dalam pembiayaan ini umumnya adalah akad murabahah dan musyarakah mutanaqisah (MMQ) yang disesuaikan dengan tujuan pembiayaan nasabah. Hasil penelitian juga menunjukkan bahwa pelaksanaan Pembiayaan Pra Pensiun Berkah telah memenuhi prinsip transparansi, keadilan, dan kehati-hatian serta sesuai dengan rukun, syarat, dan ketentuan yang diatur dalam Fatwa DSN-MUI. Dengan demikian, dapat disimpulkan bahwa prosedur Pembiayaan Pra Pensiun Berkah pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura telah berjalan sesuai dengan prinsip syariah dan ketentuan Fatwa DSN-MUI. Penelitian ini diharapkan dapat menjadi referensi bagi pengembangan kajian perbankan syariah dan bahan evaluasi bagi lembaga keuangan syariah dalam meningkatkan kualitas layanan serta kepatuhan terhadap prinsip syariah.
Prosedur Pencairan Pembiayaan Gadai Emas Berdasarkan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) Pada PT Bank Syariah Indonesia TBK KC Jambi Pattimura Meisyi Hidayatika; Wirmie Eka Putra
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.901

Abstract

Penelitian ini bertujuan untuk mengetahui prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura serta menganalisis kesesuaiannya dengan ketentuan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Produk gadai emas merupakan salah satu layanan pembiayaan jangka pendek yang memberikan kemudahan bagi masyarakat dalam memperoleh dana dengan menjadikan emas sebagai barang jaminan tanpa harus menjual aset yang dimiliki. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Data yang digunakan terdiri atas data primer dan data sekunder. Data primer diperoleh melalui observasi dan wawancara dengan pegawai yang menangani produk gadai emas, sedangkan data sekunder diperoleh dari dokumen perusahaan, buku, jurnal, peraturan, dan fatwa yang berkaitan dengan pembiayaan gadai emas syariah. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan studi pustaka, sedangkan analisis data dilakukan secara deskriptif dengan membandingkan praktik yang diterapkan di perusahaan dengan ketentuan syariah yang berlaku. Hasil penelitian menunjukkan bahwa prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura meliputi tahap pengajuan pembiayaan, pemeriksaan dan penaksiran emas, penentuan jumlah pembiayaan, pelaksanaan akad, dan pencairan dana kepada nasabah. Berdasarkan hasil analisis, prosedur yang diterapkan telah sesuai dengan ketentuan Fatwa DSN-MUI mengenai pembiayaan gadai emas, baik dari aspek pelaksanaan akad maupun penetapan biaya pemeliharaan dan penyimpanan barang jaminan. Dengan demikian, dapat disimpulkan bahwa prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura telah dilaksanakan sesuai dengan prinsip syariah dan ketentuan yang berlaku dalam kegiatan perbankan syariah
MEASUREMENT OF ISLAMIC FINANCIAL LITERACY IN ISLAMIC FAMILY FINANCIAL MANAGEMENT : LITERATURE REVIEW Nelsi Arisandy; Afrizal Afrizal; Wirmie Eka Putra; Rico Wijaya Z
Jurnal Al-Iqtishad Vol. 20 No. 2 (2024): December 2024
Publisher : Faculty of Economic and Social Science, Universitas Islam Negeri Sultan Syarif Kasim

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Islamic Financial Literacy is an insight that a person has about Islamic financial products and services and is a type of sharia-based finance in Islamic life and law. This knowledge will ultimately have implications for a person's attitude in making economic decisions in accordance with Islamic values. This study discusses the indicators used in measuring Islamic financial literacy in Islamic family financial management using  a structured systematic literature review methodology that uses 40 scientific articles indexed by Scopus and accredited by SINTA. The background of this study is because the statistics of divorces caused by economic problems show astonishing numbers. The measurement of Islamic financial literacy is also a combination of several qualitative and quantitative studies. The results of the study show that the indicators used in measuring Islamic financial literacy are zakat, deposits and loans in Islam, sharia insurance, sharia investment and household consumption. The purpose of this study is to provide an understanding of the importance of Islamic financial literacy related to the financial management of Islamic households, so that the goals of Sakinah Mawaddah Warrahmah Islamic households can be achieved.
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