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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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KEPATUHAN WAJIB PAJAK UMKM : PERAN SANKSI PAJAK SEBAGAI MODERASI: MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX SANCTIONS AS MODERATION Hernando, Riski; Mansur, Fitrini; Prasetyo, Eko
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.278-293

Abstract

This study examines the effect of understanding accounting, tax regulations, tax knowledge and tax sanctions on MSME taxpayer compliance. This study also explores the moderating effect of tax sanctions on the link between accounting expertise, tax knowledge, and MSME taxpayer compliance. The population uses MSMEs in Jambi City with a sample of MSMEs engaged in the food and beverage sector with specified criteria. Thus, the participants of this study amounted to 74 respondents. The research questionnaires were distributed using hand delivery systems and processed using SEM PLS (Warp PLS 7.0). The results of the study show a variety of findings where understanding accounting does not affect MSME taxpayer compliance in Jambi city. Understanding tax regulations and punishments might influence MSME taxpayers in Jambi directly or indirectly. This study's paradigm and analytical methods are fresh and enriching. This study's results contribute practically and theoretically, especially by the government, to MSME tax socialization.
The Effect of Financial Performance on Company Value with Sustainability Report Disclosure as an Intervening Variable Abd Aziz, Marwa; Mukhzarudfa, Mukhzarudfa; Mansur, Fitrini
Journal of Management Economic and Financial Vol. 2 No. 6 (2024): Special Issue
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v2i6.68

Abstract

This study aims to analyze the influence of financial performance on company value by disclosing sustainability reports as an intervening variable in mining sector companies listed on the IDX in 2018-2022. This research population is mining sector companies listed on the IDX by disclosing sustainability reports. The research sample withdrawal technique is by using the purposive sampling method, where samples are selected on the basis of the suitability of sample characteristics with the specified sample selection criteria. Data analysis in this study uses SEM (Structural Equation Modeling) analysis using SmartPLS software version 4. The results of this study show that: 1) Financial Performance has an influence on the disclosure of sustainability reports; 2) Financial performance affects the value of the company; 3) Sustainability reports have an influence on the company's value; 4) Financial performance has no influence on the company's value through sustainability reports
The Influence of Intellectual Capital on Financial Performance and its Impact on Company Value Raja gukguk, Maria Cristina; Putra, Wirmie Eka; Mansur, Fitrini
International Journal of Business and Applied Economics Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i5.11805

Abstract

This study aims to assess how intellectual capital affects financial success and related  consequences for corporate value empirically and to present relevant data. Data is collected using documentation procedures. Descriptive statistics and partial least squares (PLS), a type of variance- or component-based structural equation modeling, were used to analyze the data. The software employed in this study was called SmartPLS. The study's findings show a significant relationship between intellectual capital and financial performance. Furthermore, studies have shown that a company's financial performance has a favorable and considerable impact on its worth. Intellectual capital has a major and beneficial impact on a company's worth. Lastly, there's a chance that financial performance will act as a bridge between business value and intellectual capital.
Analisis Determinan Pengungkapan Emisi Karbon Dengan Reputasi Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023 Windah, Windah; Safelia, Nela; Mansur, Fitrini
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.20147

Abstract

Penelitian ini bertujuan untuk menguji serta memberikan bukti empiris mengenai analisis determinan pengungkapan emisi karbon, dengan reputasi perusahaan sebagai variabel moderasi. Fokus penelitian ini adalah pada perusahaan-perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021 hingga 2023. Data dikumpulkan melalui metode dokumentasi dengan metode analisis statistik deskriptif dan analisis model persamaan struktural berbasis komponen atau varians, yang dikenal dengan istilah Partial Least Square (PLS). Software yang digunakan dalam penelitian ini adalah SmartPLS versi 4.0.9.9. Hasil penelitian menunjukkan bahwa profitabilitas dan corporate governance memiliki pengaruh positif dan signifikan terhadap pengungkapan emisi karbon. Sebaliknya, leverage dan reputasi perusahaan menunjukkan pengaruh negatif dan signifikan terhadap pengungkapan emisi karbon. Terakhir, reputasi perusahaan tidak memoderasi hubungan antara profitabilitas, leverage dan corporate governance terhadap pengungkapan emisi karbon. Kata Kunci: Profitabilitas; Leverage; Corporate Governance; Reputasi Perusahaan; Pengungkapan Emisi Karbon; Structural Equation Modeling (SEM-PLS).
Pengaruh Transparansi, Akuntabilitas, dan Pengawasan Terhadap Pengelolaan Dana Desa (Studi Kasus Desa Bangun Harjo Kecamatan Pelepat Ilir Kabupaten Bungo) Alfala, Miftakul Khoir; Mukhzarudfa, Mukhzarudfa; Mansur, Fitrini
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1710

Abstract

The aim of this research is to find out how the management of village funds in Bangun Harjo Village, Pelepat Ilir District, Bungo Regency is influenced by accountability, transparency and supervision. The target population for this research was 50 people including village officials, BPD, and community leaders. The sampling strategy used was saturated sampling. Using SPSS version 25 software, quantitative methods and multiple regression analysis were used in this descriptive research. Based on test findings, village financial management in Bangun Harjo Village has improved significantly through accountability, openness and supervision.
OPTIMALISASI PENGGUNAAN PLATFORM SOSIAL MEDIA TIKTOK, INSTAGRAM, DAN YOUTUBE DALAM MENGEMBANGKAN PRODUK UMKM SECARA DIGITAL Hernando, Riski; Mansur, Fitrini; Prasetyo, Eko; Prasetia, Primadi; Rezky Brimer, Deri; Akbar Syariz, Ali
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i2.383-388

Abstract

Penelitian ini merupakan hasil dari pelaksanaan pengabdian masyarakat di Kelurahan Tanjung Johor, Kecamatan Pelayangan, Kota Jambi. Pelaksanaan pengabdian masyarakat ini berkolaborasi dengan pihak narasumber dari KOPI PAMAN dalam memberikan wawasan dan pengetahuan kepada masyarakat Tanjung Johor terkait optimalisasi penggunaan platform social media Tiktok, Instagram dan Youtube dan menumbuhkembangkan hasil Produk UMKM mereka. Populasi dalam penelitian ini sekaligus sampel penelitian berjumlah lebih kurang 30 Masyarakat di Kelurahan Tanjung Johor. Lokasi pelaksanaan pengabdian juga dilaksanakan di Kantor Kelurahan Tanjung Johor. Adapun hasil dari penelitian ini menunjukkan bahwa masyarakat Kelurahan Tanjung Johor sangat antusias dalam mengikuti pelatihan serta mereka sangat puas atas materi yang diberikan. Feedback bagi tim pengabdian berupa permintaan ulang agar pelaksanaan pengabdian ini dapat dilaksanakan kembali tahun depan.
Pengaruh Akuntantabilitas, Transparansi, Partisipasi Masyarakat, Sumber Daya Manusia Pada Pengelolaan Alokasi Dana Desa di Kecamatan Pemayung Kabupaten Batang Hari Cindy; 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.v6i1.49736

Abstract

This study aims to determine and analyze the influence of accountability, transparency, community participation, and human resources on the management of village fund allocation in Pemayung District, Batang Hari Regency. The population of this study was all residents of Pemayung District, Batang Hari Regency. The total sample in this study was 98 respondents using the Slovin formula, which uses the error rate or tolerance. Data analysis was carried out using multiple linear regression processed with the help of the SPSS version 27 program. The results showed that accountability had no effect on the management of village fund allocation, transparency had a significant positive effect on the management of village fund allocation, community participation had a significant positive effect on the management of village fund allocation, and human resources had a significant positive effect on the management of village fund allocation. Simultaneously, accountability, transparency, community participation, and human resources had a significant positive effect on the management of village fund allocation.
The Influence of Audit Tenure, Audit Delay, Audit Fee, Audit Rotation and Auditor Specialization on Audit Quality Ratnasari, Ratih; Afrizal, Afrizal; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.44797

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of audit tenure, audit delay, audit fees, auditor rotation, and auditor specialization on audit quality. The study was conducted on transportation and logistics companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample was selected using purposive sampling, resulting in 20 companies with a total of 100 observational data points. Audit quality was measured using audit opinion as a proxy, employing a dummy variable where 1 indicates an unqualified opinion (WTP), and 0 indicates other types of audit opinions. Logistic regression analysis was used in this study, with the help of SPSS version 27. The results showed that auditor specialization has a significant influence on audit quality, while other variables namely audit tenure, audit delay, audit fees, and auditor rotation do not have a significant impact on audit quality.
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