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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 EKONOMIS : Journal of Economics and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pengabdian Dharma Laksana Jurnal Mantik FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif 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 Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Dharma Ekonomi 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 Pengabdian Masyarakat dan Riset Pendidikan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Medika: Medika ADM : Jurnal Abdi Dosen dan Mahasiswa Jurnal Cakrawala Akuntansi
Fredy Olimsar
Universitas Jambi
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PENDAMPINGAN UMKM DALAM MENGHADAPI TRANSFORMASI DIGITAL; PEMBUKUAN KEUANGAN DIGITAL DAN METODE PEMBAYARAN DIGITAL Fredy Olimsar; Wirmie Eka Putra; Feny Tialonawarmi; Dios Nugraha Putra; Rofikhoh Rofikhoh
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.697

Abstract

Currently is the era of digitalization where all buying and selling transactions can be carried out digitally. Based on this, there is still a lack of business actors who utilize digital sales and create digital financial reports. One of the micro and small businesses in the city of Jambi that has not yet carried out digital transformation is the Salsa 717 Kerupuk & Kemplang. Business actors still use non-digital methods in their financial bookkeeping. Therefore, this service aims to provide assistance and training in creating digital financial bookkeeping, as well as digital payment methods. Planned activities that will be implemented include providing training and direct assistance to business actors. The results of this PPM activity are: UMKM business actors can face digital transformation by implementing digital financial bookkeeping and digital payment methods, and can increase the value and quality of UMKM
The Influence of Audit Risk, Professional Sketicism, Independence, and Auditor Professionalism on Fraud Detection (Emiris Study at BPKP Representative Office, Jambi Province) Shinta Adelia Sari; Enggar Diah Puspa Arum; Fredy Olimsar
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4536

Abstract

The aim of this study was to empirically determine the effect of audit risk, professional skepticism, independence, and auditor professionalism on fraud detection at the Representative Office of the Financial and Development Supervisory Agency, Jambi Province. This study involved all auditors at the Jambi Province BPKP Representative Office with a total of 72 people as a population. The sample is determined using the total sampling method. The total sampling method was used to determine the sample. Data collection was collected through the questionnaire method and SmartPLS version 3.0 software was used to analyze the data. Research results show that audit risk has no effect on fraud detection; Professional skepticism affects detection; and Auditor independence has no effect on fraud detection; and the professionalism of the auditor influences the detection of fraud
ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM Fredy Olimsar; Christine Riani Elisabeth; Bustanul Ulum; Victor Pattiasina; Samalua Waoma
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10637

Abstract

Berinvestasi saham di pasar modal merupakan investasi yang relatif berisiko namun dengan keuntungan yang relatif tinggi, sehingga berinvestasi pada saham di pasar modal memerlukan informasi yang akurat agar investor tidak mengalami kerugian. Kinerja keuangan dapat tercermin dalam laporan keuangan perusahaan. Hal ini dapat diukur dengan menggunakan analisis rasio keuangan. Penelitian ini menggunakan pendekatan kuantitatif yang memiliki tujuan untuk mengetahui pengaruh rasio profitabilitas, likuiditas, pasar, dan arus kas terhadap return saham. Penelitian ini dilakukan pada perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Data kuantitatif menggunakan angka-angka yang terdapat dalam laporan keuangan tahunan perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Dan tehnik analisis menggunakan SPSS. Hasil penelitian menunjukkan bahwa rasio likuiditas dan rasio pasar berpengaruh dan signifikan pada return saham, sedangkan rasio profitabilitas dan arus kas tidak berpengaruh terhadap return saham pada perusahaan sektor Consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Kata Kunci: Return Saham, Profitabilitas, Likuiditas, Pasar dan Arus Kas
Financial Performance AnalysisBanking CompanyOn the Indonesian Stock Exchange Fredy Olimsar; Nurmawati Mambuhu; Nurhikmah Sibua; Sri Wahyuningsih; Alfiana Alfiana
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i2.434

Abstract

The success of a bank can be measured by the ability of the bank's fiscal work. By looking at the ability of a bank's fiscal work, it can be concluded whether the bank is in good condition or not. This research aims to dissect the fiscal work capabilities of banks listed on the Indonesia Stock Exchange for the 2019-2021 period based on the bank's liquidity level and solvency level. This research uses data analysis, a quantitative descriptive approach style and the data collection method used in this research is the validation method and the data studied is in the form of daily financial reports I-IV. The population used in this research is all banks registered on the IDX for the 2019-2021 period. The slice model used in this exploration is a deliberate slice system. The results of this research show that firstly, the fiscal work capacity of banks listed on the Indonesia Stock Exchange for the 2019-2021 period based on the level of liquidity as measured by the current ratio is good because it is suitable for paying current debts due to the minimum measurability of 2 times or 200. Second, The fiscal performance of banks listed on the Indonesia Stock Exchange for the 2019-2021 period based on the level of solvency as measured by the debt to equity ratio shows that the condition is not bad because the figure is above the minimum measure of 35.
Analisis Kinerja Keuangan Klub Sepak Bola Bali United FC Kumalasari, Rizky; Yudi; Olimsar, Fredy
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.18.023

Abstract

This research aims to determine the financial performance of the Bali United FC football club. This research uses quantitative descriptive analysis techniques using 10 general and specific financial ratio indicators. The data used is secondary data in the form of financial reports from 2018 to 2022 which come from the company’s official website. The results of this research show that the financial performance of the Bali United FC football club generally has a good level of liquidity and solvency, but the level of profitability is still not good. The results of calculations using special ratios show that Bali United FC is able to manage assets and operating expenses well, as well as generating quite good sales and operating cash flow
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pada KPP Pratama Jambi Telanaipura dan KPP Pratama Jambi Pelayangan Purwonegoro, Lesgawati; Wahyudi, Ilham; Olimsar, Fredy
Jambi Accounting Review (JAR) Vol 4 No 2 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan Wajib Pajak tentang perpajakan, tax amnesty, kondisi keuangan Wajib Pajak, kualitas pelayanan fiskus, dan sanksi pajak terhadap kepatuhan Wajib Pajak. Populasi dalam penelitian ini adalah Wajib Pajak (Orang Pribadi dan Badan) yang terdaftar di KPP Pratama Jambi Telanaipura dan KPP Pratama Jambi Pelayangan. Sampel yang digunakan dalam penelitian ini diambil menggunakan teknik cluster sampling, sedangkan penentuan jumlah sampel menggunakan rumus slovin, sehingga diperoleh sampel sebanyak 88 orang Wajib Pajak. Metode analisis yang digunakan adalah regresi linier berganda dengan menggunakan alat bantu software program SPSS 28 for windows. Hasil penelitian ini menunjukkan bahwa pengetahuan Wajib Pajak tentang perpajakan, tax amnesty, kondisi keuangan Wajib Pajak, kualitas pelayanan fiskus, dan sanksi pajak secara semultan berpengaruh terhadap kepatuhan Wajib Pajak. Sedangkan secara parsial, pengetahuan Wajib Pajak tentang perpajakan, tax amnesty, kualitas pelayanan fiskus, sanksi pajak berpengaruh terhadap kepatuhan Wajib Pajak dan kondisi keuangan Wajib Pajak tidak berpengaruh.
Influence of Gender Diversity, Institutional Ownership, Environmental Performance, and Audit Committee on Carbon Emission Disclosure: Empirical Study on Energy Sector Companies Listed on the Indonesia Stock Exchange in 2019-2022 Dwinajayanti, Risky; Wiralestari, Wiralestari; Olimsar, Fredy
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.876

Abstract

This study aims to determine the effect of gender diversity, institutional ownership, environmental performance, and audit committee on carbon emission disclosure empirical study on energy sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this study were energy sector companies totaling 74 companies. The sample of this study was selected using purposive sampling method where the sample was selected based on the criteria set by the researcher and got a sample of 93 samples from 30 companies. This study uses secondary data where the data is obtained from the company's annual and sustainability reports obtained from the company's official website and from the official website of the Indonesia Stock Exchange. The analysis method in this study uses multiple linear regression analysis which is processed using the SPSS version 23.0 for windows program. The results of this study show that carbon emission disclosure is influenced by all variables at the same time. Then the environmental performance variable has a significant effect on the disclosure of carbon emissions. Meanwhile, the variables of gender diversity, institutional ownership, and audit committee have no significant effect on the disclosure of carbon emissions.
Analyzing the influence of the Board of Directors, Audit Committee, and Social Responsibility Disclosure on the company's value: Study of Mining Sector Companies Listed on BEI 2021-2023 Simangunsong, Bangkit Hamonangan; Wiralestari, Wiralestari; Olimsar, Fredy
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.1024

Abstract

This research aims to determine the influence of the board of directors, audit committee, and social responsibility disclosure on company value in mining sector companies listed on the Indonesian Stock Exchange in 2021-2023. This type of research is quantitative research. Samples were taken using Purposive Sampling. The sample consisted of 14 companies consisting of 56 mining sector companies listed on the Indonesia Stock Exchange in 2021-2023, so the research data analyzed was 42. The analysis technique used was descriptive statistics and multiple linear regression analysis. The software used to process the data is SPSS version 29 for Windows. The board of directors is measured by looking at the number of directors in a company in the annual report, the audit committee is measured by looking at the number of audits in a company in the annual report and social responsibility disclosure is measured by looking at the disclosure index reported in the company's continuation report. The results of this research partially show that the board of directors influences company value. Meanwhile, the audit committee and disclosure of social responsibility have no effect on the company value of mining companies listed on the Indonesia Stock Exchange.
Pengaruh Pajak, Ukuran Perusahaan, dan Profitabilitas terhadap Keputusan Perusahaan Melakukan Transfer Pricing Olimsar, Fredy; Misidawati, Dwi Novaria; Marpaung, Rumintar J. H.; Setiawan, Heri; Utami, Eva Yuniarti
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.888

Abstract

This research aims to test and obtain empirical evidence regarding the influence of taxes, company size, probability on transfer pricing. This research uses a sample of subsector manufacturing companies... listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used in this research is the purposive sampling method using SPSS for data analysis. This type of research is quantitative with 150 companies used as research samples with observations for 5 years, so the total research sample is 70 samples. The analysis technique used is regression. The results of this research show that simultaneously, tax, company size, and probability have an influence on companies carrying out transfer pricing.
Analisis Perbandingan Kinerja Keuangan Perusahaan Sektor Food And Beverage Di Indonesia Dan Thailand Safitri, Desy; Tiswiyanti, Wiwik; Olimsar, Fredy
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5373

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan perusahaan-perusahaan di sektor makanan dan minuman di Indonesia dan Thailand selama periode 2020-2022. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan keuangan yang diterbitkan oleh perusahaan. Populasi penelitian ini terdiri dari perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022 sebanyak 84 perusahaan, dan perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Thailand selama periode yang sama sebanyak 55 perusahaan. Penelitian ini menilai kinerja keuangan perusahaan dengan menggunakan indikator rasio keuangan seperti rasio profitabilitas (ROA), rasio likuiditas (CR), rasio solvabilitas (DAR), rasio aktivitas (TATO) dan pertumbuhan perusahaan (growth ratio). Metode analisis yang digunakan adalah analisis kuantitatif, yang dinyatakan dalam bentuk angka-angka dan dihitung menggunakan metode statistik dengan bantuan program pengolah data statistik SPSS versi 26. Untuk menguji hipotesis, penelitian ini menggunakan uji parametrik dan non-parametrik, yaitu uji t independen sampel dan uji Mann-Whitney U. Hasil analisis menunjukkan adanya perbedaan kinerja keuangan pada rasio solvabilitas (DAR). Namun, tidak terdapat perbedaan pada rasio rasio profitabilitas (ROA), rasio likuiditas (CR), rasio aktivitas (TATO) dan pertumbuhan perusahaan (growth ratio).
Co-Authors - Afrizal AA Sudharmawan, AA Abdul Basir Achmad Hizazi Afrizal Agerta, Maya Tiara Agung nugraha, Dea Alfiana Anggelita, Cristina Merry Des Ariyani, Lisa Arya Ramadhan Arya Ramadhan Bambang Rismadi Bustanul Ulum Cakranegara, Pandu Adi Christine Riani Elisabeth Dahlia Dahlia Dios Nugraha Putra Dios Nugraha Putra Dwinajayanti, Risky Elisabeth, Christine Riani Enggar Diah Puspa Arum Fahmi, Andri Firmansyah, Dino Fransisca Dyah Anggraini FRIYANI, RITA Gusniadi, Revi Ilham Halimatus Sakdiah Hendy Tannady Heriyani, Heriyani Hernando, Riski Herry Mokoginta Ida Ayu Putu Sri Widnyani Ilham Wahyudi Ilham Wahyudi Indriya Fathni Iskandar Sam Iskandar Sam Ismail Mokoagow Istiqomah Melinda Jamhari Ramdani Mukti Jayawarsa, A.A. Ketut Kadeni Kadeni, Kadeni Khoirul Umam Hasbiy Kumalasari, Rizky Lidya Febriani Mardini, Sasra Marpaung, Rumintar J. H. Misidawati, Dwi Novaria Misni Erwati, Misni Moch Natsir Syafarin Mokoginta Muhamad Sarifudin Muhammad Ryu Syaputra Muhammad Valiant Arsi Nugraha Mukhzarudfa, Mukhzarudfa Mulya, Melati Mutia Dwi Arita Deli Najib, Muhammad Ali Nanda, Dahlia Yulia Natalia Fitria Revini Pranata Nela Safelia Netty Herawaty Niken Hervina Ningrum, Fitri Setya 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 Rico Wijaya Z Riri Oktari Ulma Riski Hernando Rita Friyani Rita Friyani Rizki, Muhammad Fiqih Julian Rofikhoh Rofikhoh Salwa, Amirah Samalua Waoma Sari, Naura Juwita Scheilla Aprilia Murnidayanti Shinta Adelia Sari Simangunsong, Bangkit Hamonangan Situmorang, Anggina Nola Situmorang, Muhammad Ariel Jackviando SRI RAHAYU Sri Wahyuningsih Sry Rosita Sudradjat, Abdi Dwiantara Syukri , Adi Ikhsan Syukri Amri, Adi Ihsan Tama, Amri Tan, Maulidia Imastary Tanti Widia Nurdiani TEGAR ZAKI HANAFI Tialonawarmi , Feny Tialonawarmi, Feny Triani, Yuli Uli Wildan Nuryanto Ulum, M Bustanul Utami, Eva Yuniarti Victor Pattiasina Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yayuk Sriayudha Yenny Yuniarti Yogi Firmansyah Yudi Yuliana Yuliana Yuliana Yuliana Yulmardi Yulmardi Yuniarti , Yenny Zulma, Gandy Wahyu Maulana