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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Vokasi Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pengabdian Dharma Laksana Jurnal Mantik FINANCIAL : JURNAL AKUNTANSI Dinasti International Journal of Management Science Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Journal of Islamic Accounting and Finance Research International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abdimas Bina Bangsa Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Indonesian Journal of Social Science Research Unram Journal of Community Service (UJCS) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Karya Abdi Masyarakat Indonesian Journal of Society Development (IJSD) Journal of Student Research Jambi Accounting Review (JAR) International Journal of Integrative Sciences Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Jurnal Informatika Ekonomi Bisnis International Journal of Multidisciplinary Approach Research and Science Jurnal RAK (Riset Akuntansi Keuangan) International Journal of Economic Research and Financial Accounting Jurnal Inovasi Ekonomi Syariah dan Akuntansi Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Medika: Medika
Fredy Olimsar
Universitas Jambi
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PENGARUH KESULITAN KEUANGAN DAN PROFITABILITAS TERHADAP KECEPATAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018) Nurul Firda A; Wirmie Eka P; Fredy Olimsar
Jambi Accounting Review (JAR) Vol. 2 No. 3 (2021): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.681 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kesulitan keuangan dan profitabilitas terhadap kecepatan publikasi laporan keuangan tahunan. Variabel kesulitan keuangan diukur dengan Rasio Gearing dan variabel profitabilitas diukur dengan ROA (Return On Assets). Penelitian ini menggunakan sampel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang digunakan dalam penelitian berjumlah 38 perusahaan dengan total data penelitian 114 data. Teknik analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif dan analisis regresi linier berganda dengan menggunakan software SPSS versi 23 for windows. Hasil pengujian hipotesis pada penelitian ini menunjukkan bahwa kesulitan keuangan dan profitabilitas secara simultan berpengaruh terhadap kecepatan publikasi laporan keuangan tahunan. Secara parsial kesulitan keuangan dan profitabilitas berpengaruh signifikan terhadap kecepatan publikasi laporan keuangan tahunan. Besaran pengaruh kesulitan keuangan dan profitabilitas terhadap kecepatan publikasi laporan keuangan tahunan termasuk dalam kategori keeratan sangat lemah.
Determinants of taxpayer compliance in Islamic micro small medium enterprises Wiwik Tiswiyanti; Nela Safelia; Wirmie Eka Putra; Fredy Olimsar
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.13290

Abstract

Purpose - This study aims to determine the effect of understanding the tax payment mechanism and tax sanctions on taxpayer compliance and the impact of understanding the tax payment mechanism on taxpayers with tax sanctions as a mediating variable in Islamic Micro Small and Medium Enterprises (MSMEs) in Batanghari Jambi Province.Method - This research is a quantitative descriptive study using primary data and a Likert scale. The population in the survey was 1,236 Islamic MSMEs. Using purposive sampling, 56 samples met the criteria, and 46 samples could be processed and used with the SEM Wrap-PLS 0.7 analysis tool.Result - The results of the study found, in a direct relationship, understanding the tax payments mechanism and tax sanctions can have a positive influence on taxpayer compliance. Mediation is partial (part mediation), meaning that the predictor, a variable understanding of the tax payment mechanism, can affect taxpayer compliance without going through the tax sanctions variable.Implication - The implications of the results of the study found that the taxpayer’s understanding of the tax payment mechanism and tax sanctions can have a positive influence on taxpayer compliance. The government as a tax apparatus can improve and carry out its functions properly, providing guidance, service, and supervision of taxpayers, so that taxpayer compliance can continue to be improved.Originality - This study uses tax sanctions as a mediating variable. As far as researchers know, it has never existed in previous studies, and the study results found that the mediation that occurred was partial.
Accounting Analysis of Raudhatul Muhajirin Islamic Boarding School Jambi Based on Boarding Accounting Guidelines Natalia Fitria Revini Pranata; Nela Safelia; Gandy Wahyu Maulana Zulma; Wiwik Tiswiyanti; Fredy Olimsar
International Journal of Integrative Sciences Vol. 2 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v1i4.3241

Abstract

The purpose of this research is to learn about financial records, the application of Islamic boarding school accounting guidelines in preparing financial reports, and the type of financial reporting that follows Islamic boarding school accounting guidelines. This is a descriptive study that employs qualitative methods. Primary and secondary data were used to collect data for this study. Primary data is the result of interviews, questionnaires, and observations based on a prepared list of questions. Meanwhile, secondary data comes from the Raudhatul Muhajirin Islamic Boarding School's financial reports in the form of income and expenditure reports. The findings revealed that the accounting treatment used in the preparation of financial reports at the Raudhatul Muhajirin Islamic Boarding School did not meet Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP), and the financial statements prepared did not meet the Islamic boarding school's accounting guidelines. It is hoped that the research findings can provide knowledge and input, especially for Islamic boarding school administrators, regarding the importance of Islamic boarding school accounting guidelines. Which guidelines based on SAK ETAP aim to provide uniformity and become one of the efforts to improve governance in Islamic boarding schools
Analisis Pengaruh Kepuasan Pelanggan Terhadap Minat Beli Kembali Di Aplikasi Shopee Serta Dampaknya Pada Keunggulan Bersaing Fredy Olimsar; Feny Tialonawarmi
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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/costing.v6i2.5729

Abstract

In general, people today do a lot of buying and selling online through e-commerce because there is no need to go to a shopping center and transactions can be done easily and quickly. Various kinds that can be done in this online business, one of them by using an application. The most popular online shopping platform applications in Indonesia are Shopee, Lazada, Tokopedia, Bukalapak, Blibli. One of the objectives of this study is to identify and analyze the effect of customer satisfaction on competitive advantage through repurchase interest as a mediating variable. The results of this study indicate that there is an influence of customer satisfaction on competitive advantage mediated by repurchase interest. This means that when customers feel like making repeat purchases, customers are satisfied with the Shopee application they use and can be superior if many customers make repeat purchases. On the other hand, if the online shopping platform ignores customer satisfaction and creates customer dissatisfaction, it will affect the repurchase intention of its customers, which will have a negative impact on competitive advantage. Keywords: Customer Satisfaction, Repurchase Intention, Competitive Advantage, Shopee Application
Analisis Kinerja Keuangan Pemerintah Kabupaten Merangin Tahun 2018-2021 Arya Ramadhan; Iskandar Sam; Fredy Olimsar
Journal of Student Research Vol 1 No 4 (2023): Juli: Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i4.1683

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah daerah Kabupaten Merangin Tahun 2018-2021 dilihat dari: (1) Rasio Kemandirian Keuangan Daerah, (2) Rasio Efektivitas dan Efisiensi Pendapatan Asli Daerah, (3) Rasio Keserasian dan (4) Rasio Pertumbuhan.Penelitian ini merupakan penelitian kuantitatif deskriptif. Teknik Pengumpulan data dalam penelitian ini menggunakan dokumentasi. Teknik Analisis Data yang digunakan adalah analisis deskriptif dengan rumus: Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas dan Efisiensi Pendapatan Asli Daerah, Rasio Keserasian dan Rasio Pertumbuhan. Hasil Penelitian ini menunjukan bahwa Kinerja Keuangan Pemerintah Daerah Kabupaten Merangin dilihat dari: (1) Rasio Kemandirian Keuangan Daerah pola hubungannya tergolong dalam pola hubungan instruktif karena rata-rata rasionya sebesar 8,14%. (2) Rasio Efektivitas dan Efisiensi Pendapatan Asli Daerah diketahui efektivitas PAD tergolong cukup efektif dengan rata-rata rasio sebesar 98% dan rasio efisiensi PAD tergolong tidak efisien dengan rata-rata rasio sebesar 102%. (3) Rasio Keserasian diketahui bahwa rata-rata belanja operasi daerah masih sangat tinggi dengan rata-rata sebesar 82% dibandingkan dengan rata-rata belanja modal sebesar 18% sehingga dapat dikatakan bahwa Kabupaten Merangin masih kurang memperhatikan pembangunan daerahnya. (4) Rasio Pertumbuhan diketahui bahwa pertumbuhan PAD secara rata-rata mengalami pertumbuhan positif namun masih dalam kategori rendah
Cooperative financial evaluation using altman z-score to identifying financial distress Fredy Olimsar; Ismail Mokoagow; Fransisca Dyah Anggraini; Herry Mokoginta; Moch Natsir Syafarin Mokoginta
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.4027

Abstract

Cooperatives have become an essential form of economic organization throughout the world, providing their members with a vast array of services and benefits. Nonetheless, economic fluctuations and business insecurity can place many cooperatives in a financial bind. Therefore, a thorough financial evaluation is required to identify potential issues and implement preventative measures. This research examines Karya Mandiri Cooperative as an illustration of an at-risk savings and loan cooperative. This study employs the Modified Altman Z-Score model to identify cooperatives experiencing financial distress. Using financial statements from 2020 to 2022, the Modified Altman Z-Score Method on cooperative financial statements yields safe prediction results. The predicted Z value between 2020 and 2022 has increased from 6.76 in 2020 to 8.33 in 2022. The assessment of the cooperative's health level demonstrates a significant shift from 2020, resulting in a cut-off value of 6.76 and a classification as "quite healthy" in terms of cooperative health, to 2021, resulting in a cut-off value of 7.79 and a classification as "quite healthy" in terms of cooperative health, and to 2022, resulting in a cut-off value of 8.33 and a classification as "healthy" in terms of cooperative health.
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEGAWAI TERHADAP KARAKTERISTIK LAPORAN KEUANGAN: THE EFFECT OF ACCOUNTING INFORMATION SYSTEM, INTERNAL CONTROL SYSTEM AND EMPLOYEE PERFORMANCE ON THE CHARACTERISTICS OF FINANCIAL STATEMENTS Halimatus Sakdiah; Netty Herawaty; Fredy Olimsar
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.310-322

Abstract

The goal of this study is to determine and evaluate the influence of accounting information system, internal control system and employee performance on the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province. This study utilized both primary and secondary data on a sample of 50 employees involved in the financial process of the Jambi Provincial Public Works and Public Housing Service. Data collection using the questionnaire method using an interval scale. Analyses of multiple linear regression by using SPSS for Windows. The findings revealed that partially and simultaneously the variables of the accounting information system, internal control system and employee performance affect the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province.
INCREASING COMPANY PERFORMANCE THROUGH CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE Fredy Olimsar; Muhamad Sarifudin; Edison Hatoguan Manurung; Bambang Rismadi; Uli Wildan Nuryanto
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

Corporate responsibility is highly important for society, and in addition, a firm has to have effective corporate governance in order to earn profits. In order to determine if corporate social responsibility and sound corporate governance have an impact on business performance, this study will look for empirical data in this area. There are 79 elements in the criteria table used by Sembiring (2005) to measure CSR. Take a peek at the results of the Corporate Governance Perception Index (CGPI) to get an idea of the metrics used to measure GCG. The Return on Equity is another metric used to assess a company's success. The sample firms for this study were 34 businesses who participated in the CGPI program, declared CSR in annual reports, and were listed on the Indonesia Stock Exchange in the year 2021. The company's annual reports were used as the primary data source for this study. The hypothesis is also tested using multiple linear regression analysis. And according to the study's findings, the CSR and GCG variables have a favorable and substantial impact on corporate performance (ROE).
E-Commerce Technique Training for Bumdes for Business Development in Mendalo Indah Village, Jaluko District, Jambi Wiwik Tiswiyanti; Fredy Olimsar; Nela Safelia; Istiqomah Melinda; Dios Nugraha Putra
Indonesian Journal of Society Development Vol. 2 No. 5 (2023): October, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i5.6000

Abstract

The service aims to help develop businesses carried out by BUMDes through training in e-commerce techniques in Mendalo Indah Village. The method for achieving goals is carried out through stages; firstly a location survey, the two teams conducted a pre-research to find out the problems faced by partners and finally provided training and practice in using digital applications with e-commerce. Activities are provided to MSMEs and BUMDes administrators. The results are in the form of providing knowledge about digital marketing strategies to partners, and partners are able to utilize digital technology as a platform to increase village original income and the welfare of village communities
Jakarta Islamic Index (JII) in The Context of Investigating Financial Ratios as Determinant of Company Share Returns Khoirul Umam Hasbiy; Abdul Basir; Nurmawati Mambuhu; Alfiana Alfiana; Fredy Olimsar
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3874

Abstract

This study aims to analyze the effect of ROA, EPS on stock returns in companies listed on the Jakarta Islamic Index (JII). The population in this study are companies listed on the Jakarta Islamic Index (JII) during the 2018-2022 period. Sampling was done by purposive sampling method with a sample of 20 companies. The type of data used is secondary data obtained through the company's financial statements and annual reports which can be accessed through the official website of the Indonesia Stock Exchange (www.idx.co.id) or the official website of the company. The data analysis technique used is multiple linear regression. The results of this study indicate that the ROA variable affects stock returns in companies listed on the Jakarta Islamic Index (JII) while the EPS variable has no effect on stock returns in companies listed on the Jakarta Islamic Index (JII).
Co-Authors - Afrizal AA Sudharmawan, AA Abdul Basir Achmad Hizazi Afrizal Agerta, Maya Tiara Agung nugraha, Dea Alfiana Arya Ramadhan Bambang Rismadi Bustanul Ulum Cakranegara, Pandu Adi Christine Riani Elisabeth Dios Nugraha Putra Dwinajayanti, Risky Enggar Diah Puspa Arum Fahmi, Andri Fransisca Dyah Anggraini FRIYANI, RITA Halimatus Sakdiah Halimatus Sakdiah Hendy Tannady Hernando, Riski Herry Mokoginta Ida Ayu Putu Sri Widnyani Ilham Wahyudi Ilham Wahyudi Iskandar Sam Ismail Mokoagow Istiqomah Melinda Jamhari Ramdani Mukti Jayawarsa, A.A. Ketut Kadeni Kadeni, Kadeni Khoirul Umam Hasbiy Kumalasari, Rizky Lidya Febriani Lisa Ariyani Mardini, Sasra Marpaung, Rumintar J. H. Misidawati, Dwi Novaria Misni Erwati, Misni Moch Natsir Syafarin Mokoginta Muhamad Sarifudin Mukhzarudfa, Mukhzarudfa Natalia Fitria Revini Pranata Nela Safelia Nela Safelia, Nela Netty Herawaty Niken Hervina Nurhikmah Sibua Nurmawati Mambuhu Nurmawati Mambuhu Nurul Firda A Purwonegoro, Lesgawati Putra, Dian Octama Putra, Dios Nugraha Putri, Mezelia Clarinda Laksono R. Rama Muamar Rifki Ratih Kusumastuti Reni Mubaliroh Revi Ilham Gusniadi Rico Wijaya Z Riski Hernando Rita Friyani Rizki, Muhammad Fiqih Julian Rofikhoh Rofikhoh Salwa, Amirah Samalua Waoma Sari, Naura Juwita Shinta Adelia Sari Simangunsong, Bangkit Hamonangan SRI RAHAYU Sri Wahyuningsih Sudradjat, Abdi Dwiantara Syukri , Adi Ikhsan Tama, Amri Tanti Widia Nurdiani TEGAR ZAKI HANAFI Tialonawarmi , Feny Tialonawarmi, Feny Triani, Yuli Uli Wildan Nuryanto Utami, Eva Yuniarti Victor Pattiasina Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yayuk Sriayudha Yudi Yuliana Yuliana Yuliana Yuliana Yulmardi Yulmardi Yuniarti , Yenny Zulma, Gandy Wahyu Maulana