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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Widya Manajemen & Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) Accounting Profession Journal (APAJI) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) International Journal of Multidisciplinary Approach Research and Science International Journal of Economic Research and Financial Accounting JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JUPEMA International Journal of Economics, Business and Innovation Research
Salman Jumaili
Fakultas Ekonomi Dan Bisnis Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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HUBUNGAN KOMPONEN SISTEM PENGENDALIAN MANAJEMEN (QUALITY GOAL, QUALITY FEEDBACK, DAN QUALITY INCENTIVE) TERHADAP KINERJA KUALITAS DAN KONSEKUENSI TERHADAP KINERJA KEUANGAN1 Jumaili, Salman; ., Gudono
Jurnal Widya Manajemen & Akuntansi Vol 6, No 2 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5123.02 KB)

Abstract

This research aims to give empirical evidence about relationship management control system components with quality performance, and relationship quality performance with customer satisfaction and financial performance, and relationship customer satisfaction with financial performance. Data are collected via electronic mail survey from Indonesian manufacturings. Data analysis use by path analysis. The result indicates that the managers must consider quality goal, quality feedback, and quality incentive that positively increased quality performance of product, although relation for quality goal is not significant. Quality performance is positively associated with customer satisfaction. Furthemore, quality performance as non-financial measure is not significant positively associated with financial performance, and high rate of customer satisfaction is positively associated with financial performance.
EFEKTIVITAS PUNGUTAN PAJAK REKLAME TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH KABUPATEN BATANG HARI TAHUN 2010-2014 SALMAN JUMAILI
Jurnal Manajemen Terapan dan Keuangan Vol. 5 No. 3 (2016): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v5i3.3607

Abstract

The study aims to determine the development district Batang Hari advertisement tax years 2010-2014, the effectiveness of the advertisement tax levy Batang Hari district in 2010-2014, and the level of financial independence Batang Hari district in 2010-2014. The method used in this research is qualitaanalysis method, data collected by structured interview to dipenda Batang Hari district and regional development planning agency and county Batang Hari. Development of data analysis techniques using the advertisement tax ratio indicatordevelopment, the effectiveness of advertisement taxation using effectiveness ratio while the level of local financial independence using indicators of independence ratio. These result indicate that the development of the advertisement tax Batang Hari district of 10,14 % annually, the effectiveness of advertisement taxation has a verry effectifve influence on the level of local financial independence by 133,39%, and the level of local financial independence is still low with an average percentage rate of 5,36 % per year, this study shows that the effectiveness of advertisement taxation can increase the level of financial independence of local government areas in the district particularly Batang Hari.
How Performance Mediate the Effects of Participation and Control Environment on Transparency Sri Rahayu; Yudi Yudi; Rahayu Rahayu; Salman Jumaili
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p05

Abstract

This study examines the effect of participation and the internal environment on transparency with performance as a mediator. PLS 3.0 was used to analyze the research data. We were collecting data using a questionnaire. The research respondents were principals, teachers, and employees of public elementary schools. The number of respondents was as many as three participants. The results showed that participation and control environment had a positive effect on performance. Performance has a positive impact on transparency. Performance can mediate the effect of participation and control environment on transparency. Schools and local governments can use performance measurement with educational scorecards to assess school performance. School performance is evaluated comprehensively, not only from the management of academic activities. Schools must pay attention to financial management performance as well. School transparency must also be considered to increase the trust of all stakeholders. Keywords: educational scorecard, school, stakeholders, academic, finance
ANALISIS PERILAKU KETIDAKPATUHAN WAJIB PAJAK BADAN (Studi Empirik Pada Kantor Pelayanan Pajak Pratama Jambi) Nur Kasma Dewi; Junaidi; Salman Jumaili
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 3 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1173.998 KB) | DOI: 10.22437/jaku.v1i3.3174

Abstract

This research is replicated from Mustikasari research (2007) and has modified by researcher. This research was conducted to investigate corporate tax non compliance behavior, especially the company of manufacturing industry that was registered in Pratama Tax Office in Jambi. The design of this research was the survey research by using the instrument of the questionnaire. Research using 142 samples of corporate tax payers. The data was analysed using Structural Equation Modeling (SEM) with program AMOS 21.0. The results of hypothesis testing conclude that: (1) attitude toward non compliance behavior on tax professional intention is positive and significant; (2) subjective norm on tax professional intention is positive significant; (3) moral obligation on tax professional intention is positive and significant; (4) perceived behavioral control on tax professional intention is positive and significant; (5) perceived behavioral control on corporate tax non compliance is negative and not significant; (6) tax professional intention on corporate tax non compliance is positive and not significant; (7) perceived of corporate financial condition on corporate tax non compliance is positive and not significant; (8) perceived of corporate facilities on corporate tax non compliance is positive and not significant; (9) perceived of organizational climate on corporate tax non compliance is positive and significant; (10) perceived of Account Representative on corporate tax non compliance is positive and significant.
Analisis Potensi Pajak Daerah di Kota Jambi Rahayu; Salman Jumaili; Kamadie Sumanda. S
Jurnal Akuntansi & Keuangan Unja Vol. 4 No. 1 (2019): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.186 KB) | DOI: 10.22437/jaku.v4i1.7429

Abstract

ABSTRACT This study aims to analyze the potential of local taxes in Jambi City. This research is a kind of quantitative descriptive research by explaining and analyzing the data that has been obtained. The data used is data on the Jambi City Gross Regional Domestic Product (GRDP) from 2012-2016. The results showed that the GRDP of Jambi City increased every year, and all sectors also experienced an increase except the mining sector. The highest GRDP is in the free and retail trade category, while the lowest GRDP is in the category of electricity and gas procurement. The results of the Klassen Typology Analysis show that GRDP is grouped into 2 (two) sectors, namely the leading sector and underdeveloped sector. Sectors included in the underdeveloped sector are the Agriculture, Forestry, Fisheries and Mining and Excavation sectors. While other sectors are included in the leading sector. Jambi City regional taxes always increase each year based on 2012-2016 tax revenue data. The highest tax is obtained from street lighting tax, BPHTB, and restaurant tax. Keywords: Local Tax, PDRB, Potency. ABSTRAK Penelitian bertujuan untuk melakukan analisis adanya potensi pajak daerah di Kota Jambi. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif dengan menjelaskan dan menganalisis data-data yang telah diperoleh. Untuk melakukan penelitian ini, digunakan data Produk Domestik Regional Bruto (PDRB) Kota Jambi dari tahun 2012-2016. Hasil penelitian menunjukkan bahwa PDRB Kota Jambi mengalami kenaikan setiap tahunnya, dan semua sektor juga mengalami kenaikan kecuali sektor pertambangan. PDRB tertinggi berada pada kategori perdagangan bebas dan eceran, sedangkan PDRB terendah berada pada kategori pengadaan listrik dan gas. Hasil Analisis Tipologi Klassen menunjukkan bahwa PDRB terkelompok menjadi 2 (dua) sektor, yaitu sektor unggulan dan sektor terbelakang. Sektor yang termasuk dalam sektor terbelakang adalah sektor Pertanian, Kehutanan, Perikanan serta sektor Pertambangan dan Penggalian. Sedangkan sektor yang lain masuk dalam sektor unggulan. Pajak daerah Kota Jambi selalu mengalami kenaikan tiap tahunnya berdasarkan pada data penerimaan pajak tahun 2012-2016. Pajak tertinggi diperoleh dari pajak penerangan jalan, BPHTB, dan pajak restoran. Kata kunci : Pajak Daerah, PDRB, Potensi.
PENGARUH UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2020-2022) Lestari, Vinni Rizki; Putra, Wirmie Eka; Jumaili, Salman
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 03 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i03.35008

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ukuran perusahaan dan financial distress terhadap penerimaan opini audit going concern dengan kualitas audit sebagai variabel intervening pada perusahaan sektor food and beverage yang terdaftar di BEI tahun 2020-2022. Populasi dari penelitian ini adalah seluruh perusahaan sektor food and beverage yang berjumlah 84 perusahaan. Dari 84 populasi tersebut diambil sampel dengan menggunakan metode purposive sampling. Hasilnya adalah terdapat 29 oobservasi yang memenuhi kriteria sampel. Data yang digunakan yakni data sekunder yang diperoleh dengan mengakses laporan keuangan perusahan melalui website Bursa Efek Indonesia (BEI). Data dikumpulkan melalui studi literatur dan studi dokumenter. Analisis data dilakukan dengan menggunakan program SmartPLS. Kata Kunci : Ukuran Perusahaan, Financial Distress,Kualitas Audit, dan Opini Audit Going Concern
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

Abstract

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.
Analisis Kinerja Keuangan dan Non Keuangan Pada Perusahaan Daerah Air Minum Periode 2016-2018 (Studi Kasus Pada PDAM Tirta Mayang Kota Jambi) Fitriyani Br Manik; Gowon, Muhammad; Jumaili, Salman
Jambi Accounting Review (JAR) Vol. 4 No. 1 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan dan non keuangan PDAM Tirta Mayang Kota Jambi Periode 2016-2018. Penelitian ini dilakukan dengan metode kuantitatif. Jenis data yang digunakan adalah data primer dan sekunder. Teknik pengumpulan data yang digunakan adalah wawancara, kuesioner, observasi, dan studi pustaka. Hasil penelitian ini menunjukkan bahwa kinerja perspektif keuangan PDAM Tirta Mayang Kota Jambi yang diukur dengan analisis rasio ROA, ROE, Current Ratio, Gross Profit Margin, Operating Ratio, Cash Ratio, Efektifitas Penagihan, dan Solvabilitas dapat dikatakan baik dan mengalami peningkatan. Kinerja perspektif pelanggan PDAM Tirta Mayang Kota Jambi yang diukur dengan tingkat kepuasan pelanggan, retensi pelanggan, pertumbuhan pelanggan, dan tingkat penyelesaian pengaduan menunjukkan kinerja yang baik. Hasil pengukuran kinerja perspektif bisnis internal yang dilihat dari inovasi, operasi dan purna jual PDAM Tirta Mayang Kota Jambi menunjukkan hasil yang baik. Hasil pengukuran kinerja perspektif pembelajaran dan pertumbuhan yang diukur dengan tingkat kepuasan karyawan dan retensi karyawan PDAM Tirta Mayang Kota Jambi menunjukkan kinerja yang baik. Secara keseluruhan, kinerja keuangan dan non keuangan PDAM Tirta Mayang Kota Jambi menunjukkan hasil kinerja yang baik.
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Usaha “Seduhan Coffee And Eatery” di Muara Bulian Tahun 2021 Okta F, Wiranti; Gowon, Muhammad; Jumaili, Salman
Jambi Accounting Review (JAR) Vol. 4 No. 2 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i2.23612

Abstract

Tujuan penelitian ini adalah untuk mengetahui pelaporan keuangan yang dilakukan oleh Usaha Seduhan Coffee and Eatery, membantu menyusun laporan keuangan sesuai dengan SAK EMKM, dan mengukur kinerja keuangan usaha Seduhan Coffee and Eatery. Penelitian ini menggunakan data primer dan sekunder dari Usaha Seduhan Coffee and Eatery. Metode yang digunakan yaitu deskriptif kuantitatif. Penyusunan laporan keuangan merujuk pada Standar Akuntansi Keuangan entitas Mikro Kecil dan Menenagh (SAK EMKM). Pengukuran kinerja keuangan dilakukan dengan metode perhitungan analisis rasio yaitu rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas. Hasil penelitian menunjukan bahwa usaha Seduhan Coffee and Eatery belum memiliki catatan laporan keuangan yang lengkap. Usaha Seduhan Coffee and Eatery melakukan pencatatan pengeluaran kas (pembelian bahan minuman, bahan makanan, dan pembayaran beban-beban) serta penerimaan kas yang berasal dari penjualan makanan dan minuman. Peneliti melalui penelitian ini membantu menyusun laporan keuangan berdasarkan SAK EMKM yang terdiri laporan posisi keuangan dengan jumlah Aset dan Ekuitas pada semester I Rp 84.940.722 dan semester II Rp 104.316.033. Laporan laba rugi pada semester I sebesar Rp 12.340.722 dan semester II sebesar Rp 21.775.311, dan catatan atas laporan keuangan (CaLK).
Pengaruh Informasi Return on Asset, Return on Equity, Earning Per Share, Nilai Tukar Rupiah, dan Inflasi Terhadap Harga Saham Bank Umum Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia Handoko, Kris; Mukhzarudfa; Jumaili, Salman
Jambi Accounting Review (JAR) Vol. 4 No. 1 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i1.25210

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh berita terhadap harga saham bank umum milik negara yang terdaftar di Bursa Efek Indonesia terkait dengan return on asset, return on equity, earning per share, nilai tukar rupiah, dan inflasi. Bank umum milik negara yang terdaftar pada Bursa Efek Indonesia antara tahun 2012 - 2021 merupakan populasi penelitian. Sampling saturasi digunakan untuk  mengumpulkan data dari perwakilan lintas bagian populasi (4 entitas). Analisis regresi linier berganda menggunakan perangkat lunak IBM SPSS versi 25 adalah pendekatan analitik yang digunakan di sini. Hasil dari beberapa percobaan menunjukkan bahwa harga saham bereaksi terhadap perubahan return on asset, return on equity, earning per share, nilai tukar rupiah, dan inflasi secara simultan. Harga saham secara parsial dipengaruhi oleh faktor return on assets, return on equity, dan earning per share, tetapi tidak dipengaruhi oleh nilai tukar rupiah atau inflasi.
Co-Authors Ahmat Bayu Sepriyanto Alfajri, Danil Apriyanto Sinuhaji Devi Febriana EZA, EZA LOVHIA SECTI Fitriyani Br Manik FRIYANI, RITA Gowon, Muhammad Gudono . Handoko, Kris Junaidi Junaidi Kamadie Sumanda Syafis Lestari, Vinni Rizki Mimi Sintia Nodera Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nur Kasma Dewi Okta F, Wiranti Prayoga, Azimas Putri, Agnes Maidia Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Ramadhanty, Della Ratih Kusumastuti Retha Tesalonika S. Rico Wijaya Z Sadli, Bobi SAUDAGAR, FERDIAZ Sitompul, Rodisna Marselin SRI RAHAYU Sri Rahayu Suryati Suryati Syafitri, Shinta Utomo, Pradita Eko Prasetyo Wiralestari, Wiralestari Wirmie Eka Putra Yudi Yudi Yudi Yudi Yudi Yudi