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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 Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL RISET AKUNTANSI JAMBI FINANCIAL : JURNAL AKUNTANSI 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 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 Journal of Global Economic Research Jurnal Cakrawala Akuntansi
Fitrini Mansur
Universitas Jambi
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 02 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
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.
Environmental Awareness of Students at SDN Pauh, Tungkal Jaya District and SDN Mendis Jaya, Bayung Lencir District, Musi Banyuasin Regency Hizazi, Achmad; Mansur, Fitrini; Bintana, Rizqa Raaiqa; Yosep Tri Krisnanto; Nanang Yuliyapranata
International Journal of Economics, Business and Innovation Research Vol. 4 No. 05 (2025): August - September, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i05.2189

Abstract

This paper describes the school's efforts to increase environmental awareness of students at SDN Pauh, Tungkal Jaya District, and SDN Mendis Jaya, Bayung Lencir District, Musi Banyuasin Regency. The focus of awareness is seen in daily behavior, such as attitudes towards waste in the surrounding area, concern for plants and animals in the area, and an understanding of the importance of maintaining cleanliness and environmental sustainability. To achieve this goal, both schools carry out various programs such as providing trash cans, environmental simulations, awareness campaigns through t-shirts worn by teachers and school staff, distributing environmental awareness posters, and planting trees around the school
Pengaruh Intellectual Capital Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Indriani, Rika; Mansur, Fitrini; Hernando, Riski
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47409

Abstract

This study aims to determine the effect of intellectual capital and corporate social responsibility on firm value, as well as the role of managerial ownership as a moderating variable. The study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study was quantitative and employed a documentary method. The sampling technique used purposive sampling, resulting in a sample size of 17 companies, with a total of 51 companies meeting the criteria. The data used were secondary data from the companies' annual reports and sustainability reports. The data analysis technique used SPSS version 26. The results showed that intellectual capital had a significant positive effect on firm value, while corporate social responsibility had a significant negative effect. Furthermore, managerial ownership moderate the relationship between corporate social responsibility and firm value. These results imply that consistently improving the management of intellectual capital and corporate social responsibility can be an important strategy to increase the value of mining companies. Furthermore, management is advised to consider ownership structure as part of the company's strategic policy.
INTEGRASI ALGORITMA SOSIAL MEDIA Hernando, Riski; Mansur, Fitrini; Kusumastuti, Ratih; Prasetyo, eko; Prasetyo, Primadi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.4920-4925

Abstract

Di era digital yang semakin maju, media sosial telah menjadi bagian integral dari kehidupan sehari-hari. Artikel ini membahas tentang integrasi algoritma dalam platform media sosial dan dampaknya terhadap interaksi pengguna. Dengan menggunakan algoritma canggih, platform media sosial dapat menyaring konten, mempersonalisasi pengalaman pengguna, dan meningkatkan keterlibatan. Penelitian ini merupakan hasil dari pengabdian masyarakat di Kelurahan Tanjung Johor dengan melibatkan lebih kurang 30 peserta pelaku UMKM di Desa tersebut. Pengabdian ini juga melibatkan content creator dari Kopi Paman. Hasil pengabdian ini memberikan wawasan tentang bagaimana integrasi algoritma media sosial mempengaruhi dinamika sosial dan memberikan rekomendasi untuk pengembangan usaha pelaku UMKM Kelurahan Tanjung Johor di masa depan.
ANALYSIS OF FINANCIAL REPORTS IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) CASE STUDY ON BELLA BURHAN PROJECT BUSINESS Putri, Alpiani Sakinah; Mansur, Fitrini; Hernando, Riski
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.48589

Abstract

This study was conducted to determine how to prepare the financial report of the Bella Burhan Project Micro, Small and Medium Enterprises (MSMEs) and to determine the conformity of the financial report with the SAK EMKM (Micro, Small and Medium Macro Entity Financial Accounting Standards) which have been set by the Indonesian Institute of Accountants (IAI). In addition, this study also aims to determine what obstacles are experienced by the MSMEs in preparing financial reports. This study uses a descriptive research method with a qualitative approach to describe in detail the financial statements of the Bella Burhan Project MSME. From this research, it is hoped that it will provide knowledge and insight regarding how to prepare financial reports for MSMEs and their compliance with the MSME SAK, and what difficulties are faced by the research objects in preparing financial reports. Based on the results of interviews and analysis of financial report documents from the research object, it is known that the Bella Burhan Project MSME made financial reports from 2023-2024 in the form of a business profit and loss report. From the results of the analysis, the researcher found that this MSME did not yet have complete financial reports and was still not in accordance with the existing SAK EMKM.
Co-Authors - Afrizal . Rafniati Abd Aziz, Marwa Achmad Hizazi Akbar Syariz, Ali Al-Idris, Mohamad Yudha Alan Pratama Aldafi Salsabilah Alfala, Miftakul Khoir Ali Akbar Syariz Amalia, Rani Anggraini, Dea Putri Bagus, Andika Banjarnahor, Raffly Nataldo Cindy Damanik, Eva Setia Rini Deri Rezky Brimer Desri Yanto Dewi Fitriyani Eko Prasetyo Eko Prasetyo Enggar Diah P.A Etty Rahayu Jamil Faramitha Riskia Fernadi Abi Wijaya Heni Pujiastuti Herawati, Rosa Afri Hernando, Riski Indriani, Rika Kinanti, Mutiara Malau, Yemima Christiani Melinda, Dian Misni Erwati, Misni Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Musyafiq, Nazrul Nanang Yuliyapranata Nela Safelia Netty Herawaty Parassela Pangestu 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 Setiawan, Muhammad Rakhendi SRI RAHAYU Sri Rahayu Suci Safitri Suswita Roza Tona Aurora L Widya Sari Wendry Wijaya, Fernadi Abi Windah, Windah Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yosep Tri Krisnanto