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All Journal e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Martabe : Jurnal Pengabdian Kepada Masyarakat J-MACC : Journal of Management and Accounting JURNAL RISET AKUNTANSI JAMBI FINANCIAL : JURNAL AKUNTANSI Journal of Contemporary Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Bina Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ar-Ribh Studium: Jurnal Pengabdian Kepada Masyarakat Media Riset Akuntansi Auditing & Informasi JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) International Journal of Business and Applied Economics (IJBAE) Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research International Journal of Multidisciplinary Approach Research and Science Accounting Studies and Tax Journal Journal of Management, Economic, and Financial International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Journal of Global Economic Research Jurnal Cakrawala Akuntansi Global Economics: International Journal of Economic, Social and Development Sciences
Fitrini Mansur
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN (SPT) WAJIB PAJAK ORANG PRIBADI DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI (STUDI KASUS WAJIB PAJAK YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA JAMBI TELANAIPURA) Priyanto, Angga; Wijaya, Rico; Mansur, Fitrini
Jambi Accounting Review (JAR) Vol 5 No 2 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh penerapan sistem e-filing terhadap kepatuhan penyampaian surat pemberitahuan tahunan (SPT) wajib pajak orang pribadi dengan pemahaman internet sebagai moderasi. Penelitian ini difokuskan pada wajib pajak orang pribadi yang terdaftar  di KPP Pratama Jambi Telanaipura. Sampel dalam penelitian ini diambil menggunakan teknik pengambilan purposive sampling, besarnya sampel ditetapkan menggunakan rumus slovin sebanyak 100 responden. Data diperoleh dengan cara menyebarkan kuesioner dengan metode analisis data menggunakan bantuan software SmartPLS 3.2.9. Hasil penelitian ini menunjukkan bahwa e-filing berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan pemahaman internet  tidak memoderasi e-filing terhadap kepatuhan wajib pajak orang pribadi.
THE INFLUENCE OF THE QUALITY OF SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE, INSTITUTIONAL OWNERSHIP, AND INDEPENDENT BOARD OF COMMISSIONERS ON FIRM VALUE (A STUDY ON FINANCIAL TECHNOLOGY (FINTECH) COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021–2023) Malau, Yemima Christiani; Mukhzarudfa, Mukhzarudfa; Mansur, Fitrini
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/qvj40w87

Abstract

This study is to examine the impact of institutional ownership, the independent board of commissioners, and the quality of Sustainable Development Goals (SDGs) disclosure on business value in the Financial Technology (Fintech) industry listed on the Indonesia Stock Exchange (IDX) for the years 2021–2023.  The increasing focus of investors on environmental concerns and sound corporate governance in assessing business value serves as the backdrop for this study.  Purposive sampling is employed in this quantitative study design.  The information was taken from the sustainability and annual reports of businesses.  Multiple linear regression was used in the analysis.  The findings indicate that while institutional ownership has no discernible impact on corporate value, the independent board of commissioners and the quality of SDG disclosures do have a significant effect. These findings imply that Fintech companies need to improve sustainability transparency and pay attention to ownership structure to enhance firm value in the eyes of investors.
Uncovering the Relationship between Corporate Social Responsibility (CSR), Fraudulent Financial Statements (FFS), and Culture: A Literature Review Study Rizal Syafiie, Moh.; Herawaty, Netty; Mansur, Fitrini; Safelia, Nela; Kusumastuti, Ratih
International Journal of Educational Research & Social Sciences Vol. 6 No. 3 (2025): June 2025 ( Indonesia - Nigeria - Uzbekistan - Philippines )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v6i2.947

Abstract

This study aims to examine the relationship between Corporate Social Responsibility (CSR), Fraudulent Financial Statements (FFS), and Culture through a Systematic Literature Review (SLR) approach. CSR is a form of corporate social responsibility that covers economic, social, and environmental aspects. At the same time, FFS is the manipulation of financial statements that aims to present information that does not match the actual conditions. The relationship between these two concepts is debated in the literature because although CSR is expected to increase transparency and accountability, cases of FFS are still common even in companies that claim to implement CSR well. Through the SLR method, this study collects and analyzes previous studies in the past five years to identify the relationship patterns and factors influencing CSR, FFS, and Culture. The results show uncertainty, with some studies supporting that CSR can reduce FFS risk through increased ethics and transparency. In contrast, other studies find that CSR can be used as a legitimization tool to hide manipulative practices. This research enriches the accounting and financial management literature by providing a more comprehensive understanding of the role of CSR in FFS control and its practical implications for firms and stakeholders.
Determinants of Trust in BAZNAS and Implications for Interest in Paying Zakat Kinanti, Mutiara; Putra, Wirmie Eka; Mansur, Fitrini
Jurnal Ar-Ribh Vol 8, No 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v8i1.16209

Abstract

This research aims tois to determine the impact of accountability and transparency on trust in amil zakat institutions and its implications for muzak interest in paying zakat in BAZNAS Jambi City. The respondents are 100 muzak who pay zakat in BAZNAS Jambi City.  The results show that the variable accountability has a significant effect on trust in Amil Zakat Agency with a p-value of 0.000 0.05.  Transparency variable has significant effect on trust in Amil Zakat Agency with p-value 0.002 0.05. Variable accountabilityhas no effect on the interest of Muzakki towards Zakat payment with p value 0.286 0.05.  The variable transparency has no effect on the interest of muzak towards paying zakat with p-statistic value 0.150 0.05. The variable accountability has a significant effect on muzak's interest in zakat payment mediated by trust in Amil zakat agencies with p-value 0.000 0.05. The transparency variable has a significant effect on muzak interest in zakat payment mediated by trust in amil zakat institutions, with a p-value of 0.0018 0.05.
Pengaruh Green Accounting, Environmental Performance, Dan Carbon Emission Disclosure Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2020-2024) Al-Idris, Mohamad Yudha; Mansur, Fitrini; Hernando, Riski
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.v10i01.45654

Abstract

This study aims to analyze the effect of Green Accounting, Environmental Performance, and Carbon Emission Disclosure on company profitability, with Return on Equity (ROE) as the profitability indicator. The research sample consists Energy sector company listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The data used in this study is secondary data obtained from the companies' annual reports. The analytical method employed is multiple regression analysis. The results show that Green Accounting has a significant negative effect on company profitability, while Environmental Performance and Carbon Emission Disclosure have no significant effect on profitability. These findings indicate that companies implementing Green Accounting practices tend to experience a decline in profitability, and vice versa. Meanwhile, good Environmental Performance and Carbon Emission Disclosure do not significantly impact profitability. This study provides important contributions for company management and stakeholders in understanding the impact of environmental costs on profitability and offers insights for strategic decision-making related to environmental investments.
PENGARUH CAPITAL INTENSITY, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023) Musyafiq, Nazrul; Mansur, Fitrini; Safelia, Nela
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.v10i01.45717

Abstract

This study aims to determine the Effect of Capital Intensity, Sales Growth and Firm Size on Tax avoidance . The independent variables used in this study are Capital Intensity, Sales Growth and Firm Size. While the dependent variable in the study is Tax avoidance . This type of research is quantitative research. The population in the study were Properti and Real Estate companies listed on the Indonesia Stock Exchange for the period 2022-2023. The sample in this study was taken using the purposive sampling method with a sample size of 33 companies. The data analysis used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange. The analysis technique used is data regression using the help of E-Views 12 software. The results of this study indicate that Capital Intensity has no effect on Tax avoidance . While Sales Growth and Firm Size have a negative effect on Tax avoidance.
PENGARUH SALES GROWTH, OPERATING CASH FLOW, DAN PROFIT GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN NON-CYCLICAL FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Bagus, Andika; Mansur, Fitrini; Hernando, Riski
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.v10i01.46056

Abstract

This study aims to examine the effect of profitability, liquidity, and leverage on financial distress by testing each variable individually. Specifically, this research analyzes (1) sales growth, (2) operating cash flow, (3) profit growth, and (4) financial distress in companies operating in the Non-Cyclical Food and Beverage (F&B) sector listed on the Indonesia Stock Exchange (IDX). The population consists of 72 companies listed on the IDX from 2021 to 2023. The data used are secondary data, and the analysis was conducted using descriptive statistics and hypothesis testing with multiple linear regression and the Random Effect Model approach. The findings show that partially, sales growth and operating cash flow have no significant effect on financial distress, while profit growth has a significant effect. These findings are consistent with signaling theory, which posits that a company’s financial information can serve as either a positive or negative signal to investors when assessing the likelihood of corporate bankruptcy. This study is expected to serve as a valuable reference for management and investors in identifying and mitigating financial distress risks in the future.
Pengaruh Pengendalian Internal, Pemanfaatan Teknologi Informasi, dan Komitmen Organisasi terhadap Kinerja Pegawai (Studi Kasus Pada Badan Perencanaan Pembangunan Daerah Provinsi Jambi) Banjarnahor, Raffly Nataldo; Mansur, Fitrini; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (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.v10i02.46095

Abstract

This research aims to examine and analyze the influence of internal control, utilization of information technology, and organizational commitment on employee performance. The population in this study consisted of all 116 employees of the Regional Development Planning Agency (Bappeda) of Jambi Province. A total of 90 respondents participated in this study. Data collection was carried out using questionnaires. The data analysis technique employed in this research was a quantitative approach, utilizing statistical analysis with Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. Data processing was performed using SmartPLS (Partial Least Square) software. The results of this study indicate that Internal Control has a significant effect on Employee Performance. The Utilization of Information Technology has a significant effect on Employee Performance. Organizational Commitment does not have a significant effect on Employee Performance.
Integrasi Faktor Lingkungan, Sosial, dan Tata Kelola (ESG) dalam Strategi Keberlanjutan Perusahaan: Tinjauan Sistematis terhadap Dampak pada Kinerja dan Nilai Organisasi Damanik, Eva Setia Rini; Mansur, Fitrini; Safelia, Nela; Kusumastuti, Ratih; Herawaty, Netty
Journal of Global Economic Research Vol. 2 No. 2 (2025)
Publisher : Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/hcc09350

Abstract

Penelitian ini menyajikan tinjauan literatur sistematis mengenai integrasi faktor Lingkungan, Sosial, dan Tata Kelola (Environmental, Social, and Governance—ESG) dalam strategi keberlanjutan perusahaan serta dampaknya terhadap kinerja dan nilai organisasi. Studi ini mengidentifikasi, mengevaluasi, dan mensintesis hasil penelitian empiris dari jurnal terindeks Scopus selama sepuluh tahun terakhir. Fokus utama penelitian adalah bagaimana penerapan ESG dapat meningkatkan kinerja finansial, memperkuat reputasi, dan memberikan kontribusi signifikan terhadap pencapaian tujuan pembangunan berkelanjutan. Metode tinjauan sistematis digunakan dengan kriteria inklusi dan eksklusi yang ketat untuk memastikan relevansi dan kualitas literatur. Hasil analisis menunjukkan bahwa integrasi ESG dalam kebijakan perusahaan berkontribusi positif terhadap efisiensi operasional, pengelolaan risiko, serta nilai pasar perusahaan. Penelitian ini juga mengidentifikasi variasi implementasi ESG berdasarkan sektor dan wilayah geografis, serta kesenjangan dalam standar pengukuran ESG. Temuan ini memberikan gambaran komprehensif mengenai tren penelitian, tantangan, dan implikasi praktis bagi pengembangan strategi keberlanjutan yang efektif. Kesimpulannya, penguatan sinergi antara ESG dan keberlanjutan perusahaan merupakan elemen kunci dalam menghadapi tantangan bisnis masa depan.
Determinants of Trust in BAZNAS and Implications for Interest in Paying Zakat Kinanti, Mutiara; Putra, Wirmie Eka; Mansur, Fitrini
Jurnal Ar-Ribh Vol. 8 No. 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v8i1.16209

Abstract

This research aims tois to determine the impact of accountability and transparency on trust in amil zakat institutions and its implications for muzak interest in paying zakat in BAZNAS Jambi City. The respondents are 100 muzak who pay zakat in BAZNAS Jambi City.  The results show that the variable accountability has a significant effect on trust in Amil Zakat Agency with a p-value of 0.000 < 0.05.  Transparency variable has significant effect on trust in Amil Zakat Agency with p-value 0.002 < 0.05. Variable accountabilityhas no effect on the interest of Muzakki towards Zakat payment with p value 0.286 > 0.05.  The variable transparency has no effect on the interest of muzak towards paying zakat with p-statistic value 0.150 > 0.05. The variable accountability has a significant effect on muzak's interest in zakat payment mediated by trust in Amil zakat agencies with p-value 0.000 < 0.05. The transparency variable has a significant effect on muzak interest in zakat payment mediated by trust in amil zakat institutions, with a p-value of 0.0018 < 0.05.
Co-Authors - Afrizal . Rafniati Abd Aziz, Marwa Achmad Hizazi Akbar Syariz, Ali Al-Idris, Mohamad Yudha Alan Pratama Aldafi Salsabilah Alfala, Miftakul Khoir Alfia, Lilik Ali Akbar Syariz Amalia, Rani Anggraini, Dea Putri Anggun Agustika Asmila Mila Sari Azhari, Julia Rinnia Bagus, Andika Banjarnahor, Raffly Nataldo Bin Abu Seman, Shahri Cindy Damanik, Eva Setia Rini Deri Rezky Brimer Desri Yanto Dewi Fitriyani Dinda Lestari Eko Prasetyo Eko Prasetyo Enggar Diah P.A Erni Achmad Etty Rahayu Jamil Faramitha Riskia Fernadi Abi Wijaya Fredy Olimsar Heni Pujiastuti Herawati, Rosa Afri Hernando, Riski Ihsan, M. Ihwanul indahwati, Vanessa Indriani, Rika Kinanti, Mutiara Lidya Febriyana Malau, Yemima Christiani Melinda, Dian Misni Erwati, Misni Muhammad Farhan Muhammad Rakhendi Setiawan Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Musyafiq, Nazrul Nanang Yuliyapranata Nela Safelia Netty Herawaty Ocha Rosyanna Parassela Pangestu Permata Sari, Lian Undari Prasetia, Primadi Prasetyo, Primadi Primadi Prasetia Priyanto, Angga Putri Anggraini putri, alpiani sakinah Putri, Ferandien Cahya Dira Raja gukguk, Maria Cristina Ratih Kusumastuti Ratih Ratnasari Reka Maiyarni Rezky Brimer, Deri Rico Wijaya Z Rio Antoni Riski Hernando Riski Hernando Riski Hernando Rizal Syafiie, Moh. Rizqa Raaiqa Bintana ruky, nuraini elfa Septiawati Septiawati Sri Rahayu Suci Safitri Sulis Septiani Suswita Roza Tona Aurora L Widya Sari Wendry Wijaya, Fernadi Abi Windah, Windah Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yenny Yuniarti Yosep Tri Krisnanto Yuliusman Yuliusman Zulma, Gandy Wahyu Maulana