Article Per Year (5 Year)
p-Index From 2021 - 2026
1.633
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Ilmu Gizi Indonesia Jurnal SEPA (Social Economic and Agribusiness Journal) JURNAL RISET AKUNTANSI JAMBI Journal of Integrated Agribusiness Journal of Agri Socio Economics and Business Jurnal SMART: Sosial Ekonomi Kerakyatan Jurnal Pengabdian Sosial
Rahayu, Vika Indah
Magister Ilmu Akuntansi Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Analisis Pengaruh Proporsi Dewan Komisaris, Kepemilikan Manajerial, Free Cash Flow dan Kualitas Audit Terhadap Manajemen Laba pada Perusahaan Bumn yang Terdaftar di Bursa Efek Indonesia Periode 2012—2016 Vika Indah Rahayu
JURNAL RISET AKUNTANSI JAMBI Vol. 3 No. 1 (2020): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh proporsi dewan komisaris, kepemilikan manajerial, free cash flow, dan kualitas audit terhadap manajemen laba. Discretionary accrual digunakan sebagai proksi manajemen laba. Sampel penelitian adalah 10 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia, dipilih menggunakan purposive sampling selama periode penelitian, tahun 2012 - 2016. Data dianalisis menggunakan regresi berganda. Berdasarkan hasil pengujian disimpulkan bahwa proporsi dewan komisaris independen, kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba, sedangkan free cash flow dan kualitas audit berpengaruh negatif dan signifikan terhadap manajemen laba.
FINANCIAL FEASIBILITY ANALYSIS AND PRODUCTIVITY ENHANCEMENT STRATEGIES FOR SMALLHOLDER OIL PALM PLANTATION IN MUARO JAMBI REGENCY TO SUPPORT SUSTAINABLE AGRIBUSINESS Rahmah, Karina; Siadari, Ulidesi; Lestari, Sri Utami; Rahayu, Vika Indah; Arianti, Dwi
SEPA: Jurnal Sosial Ekonomi Pertanian dan Agribisnis Vol 23, No 2 (2026): SEPTEMBER (IN PRESS)
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/sepa.v23i2.111943

Abstract

This study analyzes the financial feasibility of post-replanting smallholder oil palm farming and formulates priority strategies to enhance productivity in support of sustainable agribusiness development in Muaro Jambi Regency. Primary data were collected through structured interviews with 30 smallholder farmers in Sungai Bahar District who had participated in the Oil Palm Replanting (PSR) program. Financial feasibility was evaluated using Net Present Value (NPV), Internal Rate of Return (IRR) and Payback Period (PP), while strategic priorities were determined using a SWOT–QSPM approach. The results show that post-replanting oil palm farming is financially feasible, with an NPV of IDR 28,450,000 per hectare, an IRR of 18.2%. The payback period is estimated at 4.4 years, indicating a relatively fast return on investment under existing conditions. The average farmer income reaches IDR 68,326,560 per year. However, income constraints remain significant during the immature crop phase (TBM), which limits short-term cash flow. The QSPM analysis identifies institutional strengthening, intercropping-based diversification, and optimization of PSR support as priority strategies to enhance productivity and ensure long-term sustainability. These findings provide empirical evidence that integrating financial feasibility with strategic planning is essential for improving the resilience of smallholder oil palm agribusiness.
Co-Authors Afrizal Ardhiyan Saputra, Ardhiyan Arianti, Dwi Arsyad Lubis, Arsyad Ayu Fitriani Emy Kernalis, Emy Enggar Diah Puspa Arum Eva Setiarini Damanik, Eva Setiarini Fauzia, Gina Karina Rahmah Liona Efrina S Nugroho Susanto Parassela Pangestu Primadiva Primadiva, Parassela Pangestu Rama Dhonal Rozaina Ningsih, Rozaina Siadari, Ulidesi Siti Kurniasih Sri Utami Lestari Yulismi, Yulismi Zakiah Zakiah zakky fathoni, zakky