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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Widya Manajemen & Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Prajaiswara Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Multidisciplinary Approach Research and Science Kajian Akuntansi International Journal of Economic Research and Financial Accounting JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JUPEMA Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Jurnal Cakrawala Akuntansi
Salman Jumaili
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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PENGARUH DEWAN KOMISARIS, KOMITE AUDIT DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 EZA, EZA LOVHIA SECTI; Wijaya, Rico; Jumaili, Salman
Jambi Accounting Review (JAR) Vol 5 No 1 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i1.31455

Abstract

Penelitian ini bertujuan untuk menguji pengaruh good corporate governance dan ukuran perusahaan pada perusahaan manufaktur subsektor industri terhadap kinerja keuangan perusahaan periode 2020-2022. data yang digunakan adalah data sekunder yang diperolah dari laporan keuangan perusahaan manufaktur subsektor industri yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data pada penelitian ini dianalis menggunakan analisis deskriptif, uji asumsi klasik, uji hipotesis T dan F, koefisien determinasi, dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa dewan komisaris, komite audit, dan size firm berpengaruh terhadap kinerja keuangan pada perusahaan manufaktur subsektor industri yang terdaftar di bursa efek indonesia pada tahun 2020-2022
Penguatan Manajemen Aset Tetap dan Akademik Sekolah untuk Meningkatkan Kinerja Layanan Pendidikan Rahayu, Sri; Jumaili, Salman; Rahayu, Rahayu; Saudagar, Ferdiaz; Utomo, Pradita Eko Prasetyo
Jurnal JUPEMA Vol. 3 No. 2 (2024): November 2024
Publisher : Laboratorium Pembelajaran FKIP Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jupema.v3i2.37403

Abstract

Schools have a responsibility to provide education for the nation's generation well. Schools need good fixed assets to be able to provide optimal academic services for students. The Jambi University community service activities team carries out activities to strengthen the administration of the school's fixed assets and academics. Activities are carried out through the Kukerta MBKM DLT scheme with a location at State Elementary School 03, Olak Kemang Village, Danau Teluk District, Jambi City. This activity was carried out by lecturers and students from three study programs, namely Accounting, Educational Administration and Information Systems. Community service activities (PPM) are carried out in the form of assistance in managing fixed assets and education administration. Students together with the school carry out the process of inventorying and structuring the administration of fixed assets and the school reading room. The school was very enthusiastic about participating in this activity. This is evident from the discussion process, contributions and participation of all parties in the school in supporting this activity. The school really hopes that other mentoring and training activities related to increasing skills for teachers and staff in managing the administration of educational institutions can be carried out in the future. The school also hopes that the collaboration between Jambi University and the School will continue with other activities that can be developed further. Abstrak. Sekolah memiliki tanggung jawab untuk menyelenggarakan pendidikan bagi generasi bangsa dengan baik. Sekolah membutuhkan aset tetap yang baik untuk dapat memberikan layanan akademik secara optimal bagi siswa. Tim kegiatan pengabdian kepada masyarakt Universitas Jambi melakukan kegiatan penguatan administrasi aset tetap dan akademik sekolah. Kegiatan dilakukan melalui skema Kukerta MBKM DLT dengan Lokasi di Sekolah Dasar Negeri 03 Kelurahan Olak Kemang Kecamatan Danau Teluk Kota Jambi. Kegiatan ini dilakukan oleh dosen dan mahasiswa dari tiga program studi yaitu Akuntansi, Administrasi Pendidikan dan Sistem Informasi. Kegiatan pengabdian kepada masyarakat (PPM) dilakukan dalam bentuk pendampingan pengeloaan aset tetap dan administrasi pendidikan. Mahasiswa bersama pihak sekolah melakukan proses inventarisasi dan penataan administrasi aset tetap dan ruang baca sekolah. Pihak sekolah sangat antusias mengikuti kegiatan ini. Hal ini terbukti dari proses diskusi, kontribusi dan partisipasi seluruh pihak di sekolah dalam mendukung kegiatan ini. Sekolah sangat berharap kegiatan pendampingan dan pelatihan lain terkait peningkatan keterampilan bagi guru dan pegawai dalam mengelola administrasi institusi pendidikan dapat dilakukan pada masa yang akan datang. Sekolah juga berharap Kerjasama antara Universitas Jambi dan Sekolah terus berlanjut dengan kegiatan lain yang dapat dikembangkan lebih lanjut.
Optimalisasi Pengelolaan Keuangan Koperasi untuk Pemberdayaan Ekonomi Masyarakat Desa Rahayu, Sri; Yudi, Yudi; Jumaili, Salman; Rahayu, Rahayu; Ridwan, Muhammad
Jurnal Karya Abdi Masyarakat Vol. 5 No. 3 (2021): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.971 KB) | DOI: 10.22437/jkam.v5i3.16222

Abstract

Koperasi di Indonesia baik dari sisi jumlah maupun kualitas dan jenis usaha terus meningkat, walaupun tidak dapat dipungkiri jumlah koperasi yang tutup usaha dan tidak aktif juga tidak sedikit. Salah satu penyebabnya adalah dari sisi lemahnya pengelolaan keuangan oleh pengurus, sehingga keberlangsungan usaha tidak dapat dipantau dan menimbulkan ketidakpercayaan dari anggota koperasi. Kegiatan pengabdian bertujuan untuk pertama untuk meningkatkan kemampuan dan keterampilan pengurus koperasi dalam pengelolaan keuangan khususnya terkait penyusunan laporan keuangan sehingga informasi keuangan dapat dimanfaatkan untuk rencana pengembangan usaha. Mitra kegiatan ini adalah Koperasi Bangun Setia Kecamatan Merangin Jambi. Pelatihan diberikan kepada pengurus dan staf koperasi. Informasi yang tersaji dalam laporan keuangan bisa digunakan sebagai salah satu dasar untuk penetapan kebijakan atau keputusan pengembangan usaha dan menjadi pertanggungjawaban kepada anggota dan stakeholders lainnya. Kegiatan pengabdian telah dilaksanakan dengan baik dan lancar. Harapan dari mitra, kegiatan pengabdian pada masyarakat seperti ini dapat dilakukan kembali di Koperasi Bangun Setia pada masa yang akan datang.
Pengaruh Risiko Kredit dan Tingkat Likuiditas Terhadap Profitabilitas Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Suryati, Suryati; Wiralestari, Wiralestari; Jumaili, Salman
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.41761

Abstract

This study aims to analyze the effect of credit risk and liquidity levels on the profitability of banking companies listed on the Indonesia Stock Exchange. This research is a quantitative study. The type of data used is secondary data obtained from www.idx.co.id and company websites. The population in this study consists of banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample was determined using purposive sampling, resulting in a total of 105 data points that could be processed. The analysis method used is multiple linear regression analysis using SPSS version 25 software. The results of this study indicate that credit risk and liquidity levels affect profitability.
Pengaruh Carbon Emission Disclosure, Eco-efficiency dan Financial Performance terhadap Corporate Value Alfajri, Danil; Kusumastuti, Ratih; Jumaili, Salman
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 1 (2025): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i1.134

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh carbon emission disclosure, eco-efficiency dan financial performance terhadap corporate value. Penelitian ini merupakan jenis penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Sedangkan sampel penelitian ini ditentukan dengan purposive sampling sehingga diperoleh total 96 data yang dapat diolah. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS versi 30 for windows. Hasil penelitian ini menunjukkan bahwa secara simultan variabel carbon emission disclosure, eco-efficiency dan financial performance berpengaruh terhadap corporate value. Secara parsial, variabel carbon emission disclosure dan financial performance berpengaruh signifikan terhadap corporate value. Sedangkan variabel eco-efficiency tidak berpengaruh signifikan terhadap corporate value
PENGARUH ACCOUNT COLLECTION PERIOD, INVENTORY COLLECTION PERIOD, AVERAGE PAYMENT PERIOD, DAN CASH CONVERSION CYCLE TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Prayoga, Azimas; Wijaya, Rico; Jumaili, Salman
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46073

Abstract

This study aims to determine the effect of Account Collection Period, Inventory Collection Period, Average Payment Period, and Cash Conversion Cycle on Profitability in Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2020-2023. The sampling method uses the purposive sampling method. The sample in this study was 48 companies for 4 years totaling 192 data. Data analysis used Structural Equation Modeling Partial Least Square (SEM-PLS) with WarpPls 8.0 software. The results of this study indicate that Cash Conversion Cycle has a significant effect on profitability. Meanwhile, Account Collection Period, Inventory Collection Period, Average Payment Period partially do not have a significant effect on profitability in Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2020-2023.
PENGARUH KUALITAS AUDIT INTERNAL, KOMPETENSI, DAN BUDAYA ORGANISASI TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PEMERINTAH DI DINAS PENDIDIKAN PROVINSI JAMBI Sadli, Bobi; Gowon, Muhammad; Jumaili, Salman
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7w2n3w44

Abstract

Penelitian ini bertujuan untuk mengetahui kualitas audit internal, budaya organisasi dan kompetensi terhadap efektivitas sistem pengendalian internal pemerintah di dinas pendidikan provinsi jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel penelitian sebanyak 95 responden. Sampel di kumpulkan menggunakan kuesioner dan dianalisis dengan teknik analisis regresi berganda. Hasil uji statistik membuktikan bahwa pengaruh kualitas audit internal, budaya organisasi, dan kompetensi secara simultan berpengaruh signifikan terhadap efektivitas sistem pengendalian internal pemerintah. Hasil uji statistik t membuktikan bahwa budaya organisasi dan kompetensi secara parsial berpengaruh signifikan terhadap efektivitas sistem pengendalian pemerintah. Sedangkan kualitas audit internal tidak berpengaruh signifikan terhadap efektivitas sistem pengendalian internal pemerintah.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Putri, Agnes Maidia; Friyani, Rita; Jumaili, Salman
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1910

Abstract

This study aims to analyze the influence of profitability, company growth, good corporate governance (GCG), and corporate social responsibility (CSR) disclosure on firm value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Profitability is measured using net profit margin (NPM), company growth by total assets growth (TAG), GCG is proxied by institutional ownership, and CSR is assessed using the Global Reporting Initiative (GRI) 2021 standards. This study employs secondary data and purposive sampling, with a total of 21 companies over 6 years, resulting in 126 observations. Data analysis was conducted using SPSS version 26 with multiple linear regression. The results indicate that profitability (NPM) and GCG (institutional ownership) have a significant effect on firm value, while company growth (TAG) and CSR disclosure do not have a significant effect. These findings suggest that profit performance and sound corporate governance are key drivers in enhancing firm value within Indonesia’s energy sector.
The Effect of Firm Size and Public Accounting Firm Size on Audit Quality with Audit Fee as a Moderating Variable (Survey on Property and Real Estate Companies Listed on IDX in 2022–2024) Ahmat Bayu Sepriyanto; Sri Rahayu; Salman Jumaili
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2357

Abstract

This study examines how company size and the size of the Public Accounting Firm (KAP) affect audit quality; the moderating variable is audit fees. The high complexity of reporting in the property and real estate industry, along with issues related to financial statement manipulation and delays, underpins this research. This study employs a quantitative method using Moderated Regression Analysis (MRA) on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The results show that audit firm size does not affect audit quality, but firm size does. Furthermore, there is no evidence that audit fees moderate the relationship between audit quality and firm or firm size. This study is expected to improve the quality of business governance and the effectiveness of external audits in the property and real estate industry.
The Effect of Rupiah Exchange Rate, Inflation, and Accounting Profit on Stock Returns with GCG as a Moderation Variable Apriyanto Sinuhaji; Ratih Kusumastuti; Salman Jumaili
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.404

Abstract

This study aims to determine the influence of rupiah exchange rate, inflation, and accounting profit on stock returns simultaneously and partially and to determine good corporate governance to moderate the influence of rupiah exchange rate variables, inflation, and accounting profit on stock returns in manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The research method is a quantitative method that uses secondary data from the annual reports of manufacturing companies in the subsector of the goods and consumption industry. The population of this study is manufacturing companies on the Indonesia Stock Exchange sub-sector of the goods and consumption industry, the sample used was 99 sample observations with 33 companies that were in accordance with the criteria that have been determined through purposive sampling techniques. The analysis tool uses the SPSS 2.7 program using quantitative analysis methods, namely classical assumption test analysis, hypothesis test, and Moderated Regression Analysis (MRA) test. The results of this study show that simultaneously and partially the rupiah exchange rate, inflation, and accounting profit have a significant effect on stock returns, and the variables of good corporate governance are only able to moderate the relationship between accounting profit and stock returns, while the variables of the rupiah exchange rate and inflation are not able to be moderated by the variables of good corporate governance.
Co-Authors - Afrizal Achmad Hizazi Agryadini, Roselika Ahmat Bayu Sepriyanto Alfajri, Danil Amelia, Putri Apriyanto Sinuhaji Arya Satria Az-zhara Shatila Azhari, Tri Agil Deasy Putri Avanda Sari Devi Febriana Ela Febriyani S Enggar Diah Puspa Arum EZA, EZA LOVHIA SECTI Farhan Adin Saputra Febriana, Devi Fitriyani Br Manik FRIYANI, RITA Gowon, Muhammad Gudono . Handoko, Kris Ilham Wahyudi Iskandar Sam Iskandar Sam Izzuddin, Muhammad Jefri Marzal Junaidi Junaidi Kamadie Sumanda Syafis Lestari, Vinni Rizki Mimi Sintia Nodera Muhammad Fajran Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Mukti, Mukti Natasya Febrina Nur Kasma Dewi Nur Rahmi Okta F, Wiranti Prayoga, Azimas Puspita, Dita Candra Putri, Agnes Maidia Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Ramadhanty, Della Ratih Kusumastuti Retha Tesalonika S. Rico Wijaya Z Sadli, Bobi Sam, Iskandar Saputri, Tiara Estafania SAUDAGAR, FERDIAZ Senusi, Novita Siswahyudianto Sitompul, Rodisna Marselin SRI RAHAYU Sri Rahayu Suryati Suryati Syafitri, Shinta Utami, Endang Surahyani Utomo, Pradita Eko Prasetyo Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yudi Yudi Yudi Yudi Yudi Yudi Zuhairoh, Zulva