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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 Indo Green Journal 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 Indo Green Journal Jurnal Cakrawala Akuntansi Harmoni Economics: International Journal of Economics and Accounting
Salman Jumaili
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Religion Aerospace Engineering 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 Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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The Influence of Budget Participation, Organizational Commitment, and Total Quality Management (TQM) on Managerial Performance (Empirical Study at Bank Mandiri and Bank Central Asia in Jambi City) Amelia, Putri; Yuliusman, Yuliusman; Jumaili, Salman
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46751

Abstract

This study aims to examine the effect of variable Budget Participation, Organizational Commitment and Total Quality Management (TQM) on Managerial Performance at Bank Mandiri and Bank Central Asia in Jambi City. This study uses a saturated sampling technique. Research data collection was carried out by distributing questionnaires to 70 respondents, and questionnaires that could be used were only 62. Data processing using SPSS 22.0 software. Before testing the hypothesis, an instrument quality test and a classic assumption test are performed. The results of testing the quality of the instrument consisting of validity and reliability tests show that all question items are valid and reliable. The results of the classic assumption test which consists of data normality test, multicollinearity test, and heteroscedasticity test show that all data meet the requirements. Hypothesis testing results indicate that simultaneous budgetary participation, organizational commitment and total quality management (tqm) affect managerial performance. Partially, only organizational commitment and total quality management (tqm) variables affect managerial performance, while budgetary participation variables do not affect managerial performance.
Determinants of Profitability with Capital Structure as Moderator in Consumer Non-Cyclicals (2022–2024) Puspita, Dita Candra; Tiswiyanti, Wiwik; Jumaili, Salman; Mukti, Mukti
Jurnal Prajaiswara Vol. 7 No. 1 (2026): April 2026
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v7i1.278

Abstract

Introduction/Main Objectives: Profitability is an important indicator in evaluating a company’s financial performance, particularly in generating profits and returns for investors. Background Problems: Profitability is a key measure of financial performance; however, the consumer non-cyclicals sector has experienced a decline in profitability in recent years. This condition reflects inefficiencies in managing company resources. Internal factors such as liquidity, solvency, and activity are considered to influence profitability, although previous studies have shown inconsistent results. Novelty: This study incorporates capital structure as a moderating variable in the relationship between liquidity, solvency, and activity on profitability in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Research Methods: This study employs a quantitative approach using secondary data obtained from 116 companies (348 observations). Data analysis is conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Finding/Results: The results indicate that solvency has a significant negative effect and activity has a significant positive effect on profitability, while liquidity and capital structure have no significant effect. Furthermore, capital structure is unable to moderate the relationship between these variables and profitability. Conclusion: Overall, activity has the greatest influence on profitability compared to other variables, indicating that companies need to improve the effectiveness of asset management to enhance financial performance sustainably.
The Effect of Fraud Hexagon on Financial Statement Fraud in Companies in the Health Sector Listed on the Indonesia Stock Exchange (IDX) in 2020-2023 Yuyung Nur Jayanti; Mukhzarudfa Mukhzarudfa; Salman Jumaili
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i1.116

Abstract

This study aims to determine the effect of the Fraud Hexagon on Financial Statement Fraud in Companies in the Health Sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sample in this study was a Health Company using the Purposive Sampling technique so that 19 companies were obtained with 4 years of observation (76 observation data) that met the criteria. The analysis method used in this study is the classical assumption test, multiple linear regression analysis, and hypothesis testing with the help of SPSS V30 For Windows software. Data collection methods are by documentation and literature study. The results of the study concluded that partially opportunity has an effect and pressure, rationalization, capability, arrogance and collusion do not affect financial statement fraud. Simultaneously pressure, opportunity, rationalization, capability, arrogance and collusion affect financial statement fraud.
Impact of Accounting Systems and Sharing Economy on Culinary MSMEs’ Financial Performance with Demographics Moderation Luluq'il Jannah; Yuliusman Yuliusman; Salman Jumaili
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.319

Abstract

This research investigates how accounting information systems and sharing economy platforms affect the financial performance of culinary MSMEs in Jambi City, while also examining demographic factors as a moderating variable. The study involved Micro, Small, and Medium Enterprises (MSMEs) in the city’s culinary sector as both the population and sample. Using a non-probability purposive sampling method, data were gathered from 88 culinary MSME respondents through questionnaires and analyzed with the SmartPLS 4 software. The findings reveal that both accounting information systems and sharing economy platforms significantly impact the financial performance of culinary MSMEs. Furthermore, demographic factors were found to moderate the relationship between accounting information systems and financial performance, but did not moderate the link between sharing economy platforms and financial performance in the culinary MSME sector of Jambi City.
THE EFFECT OF VILLAGE BUDGET ACCOUNTABILITY AND TRANSPARENCY ON COMMUNITY EMPOWERMENT IN TANJUNG LANJUT VILLAGE MUARO JAMBI REGENCY Saputra, Anju; Sam, Iskandar; Jumaili, Salman
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i2.54069

Abstract

This study is motivated by the importance of accountability and transparency in village budget management to enhance community empowerment. This study aims to analyse the effect of accountability and transparency on community empowerment in Tanjung Lanjut Village, Sekernan District, Muaro Jambi Regency, Jambi Province. This research employed a quantitative approach using a survey method through questionnaires distributed to 64 respondents. The data were analysed using multiple linear regression with the assistance of SPSS version 29. Hypothesis testing was conducted using the t-test to examine partial effects and the F-test to examine simultaneous effects at a 5% significance level. The results show that accountability has a positive and significant effect on community empowerment, and transparency also has a positive and significant effect on community empowerment. Simultaneously, both variables significantly affect community empowerment. This study contributes to the literature by providing empirical evidence on the role of accountability and transparency as determinants of community empowerment at the village government level, a context that remains underexplored in prior research. Unlike studies conducted in urban or institutional settings, this study demonstrates that even in rural governance, sound financial management practices are critical drivers of public trust and active community participation. These findings offer practical guidance for village policymakers to prioritize transparent and accountable budget management as a strategic lever for sustainable community empowerment.
PENGARUH KUALITAS AUDIT INTERNAL, KOMPETENSI, DAN BUDAYA ORGANISASI TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PEMERINTAH DI DINAS PENDIDIKAN PROVINSI JAMBI Bobi Sadli; Muhammad Gowon; Salman Jumaili
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, Likuiditas dan Solvabilitas terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Mediasi: Studi Kasus pada Perusahaan Customer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Oktavia Dwi Lestari; Yuliusman Yuliusman; Salman Jumaili
Indo Green Journal Vol. 4 No. 3 (2026): Green 2026
Publisher : Published by Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/green.v4i3.863

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan solvabilitas terhadap nilai perusahaan pada perusahaan consumer non-cyclicals tahun 2021-2024 dan Good corporate governance dapat memediasi pengaruh profitabilitas, likuiditas, dan solvabilitas terhadap nilai perusahaan pada perusahaan consumer non-cyclicals tahun 2021-2024. Populasi penelitian ini adalah 131 perusahaan consumer non-cyclicals yang terdaftar di BEI tahun 2021-2024. Pengambilan sampel ditentukan dengan metode purposive sampling, jumlah sampel ditentukan sebanyak 40 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan (Annual Report) yang diperoleh dari www.idx.co.id. Data dianalisis menggunakan analisis regresi linear berganda dengan aplikasi SPSS versi 27. Hasil penelitian menunjukkan profitabilitas, likuiditas dan solvabilitas secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan dan Good Corporate Governance (GCG) secara signifikan memediasi pengaruh profitabilitas, likuiditas dan solvabilitas terhadap nilai perusahaan.
Pengaruh Profitabilitas, Likuiditas dan Solvabilitas terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Mediasi: Studi Kasus pada Perusahaan Customer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Oktavia Dwi Lestari; Yuliusman Yuliusman; Salman Jumaili
Indo Green Journal Vol. 4 No. 3 (2026): Green 2026
Publisher : Published by Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/green.v4i3.863

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan solvabilitas terhadap nilai perusahaan pada perusahaan consumer non-cyclicals tahun 2021-2024 dan Good corporate governance dapat memediasi pengaruh profitabilitas, likuiditas, dan solvabilitas terhadap nilai perusahaan pada perusahaan consumer non-cyclicals tahun 2021-2024. Populasi penelitian ini adalah 131 perusahaan consumer non-cyclicals yang terdaftar di BEI tahun 2021-2024. Pengambilan sampel ditentukan dengan metode purposive sampling, jumlah sampel ditentukan sebanyak 40 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan (Annual Report) yang diperoleh dari www.idx.co.id. Data dianalisis menggunakan analisis regresi linear berganda dengan aplikasi SPSS versi 27. Hasil penelitian menunjukkan profitabilitas, likuiditas dan solvabilitas secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan dan Good Corporate Governance (GCG) secara signifikan memediasi pengaruh profitabilitas, likuiditas dan solvabilitas terhadap nilai perusahaan.
Co-Authors Achmad Hizazi Afrizal Afrizal Agryadini, Roselika Ahmat Bayu Sepriyanto Alfajri, Danil Amelia, Putri Apriyanto Sinuhaji Arya Satria Az-zhara Shatila Azhari, Tri Agil Bobi Sadli 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 Luluq'il Jannah Mimi Sintia Nodera Muhammad Fajran Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Mukti, Mukti Natasya Febrina Nur Kasma Dewi Nur Rahmi Okta F, Wiranti Oktavia Dwi Lestari 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 Sam, Iskandar Saputra, Anju 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 Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yudi Yudi Yudi Yudi Yudi Yudi Yuliusman - Yuyung Nur Jayanti Zuhairoh, Zulva