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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
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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 PENGARUH PROFITABILITAS, LEVERAGE, DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER NON-CYCLICALS DI BURSA EFEK INDONESIA TAHUN 2015-2021 Salwa, Amirah; Wahyudi, Ilham; Olimsar, Fredy
Jambi Accounting Review (JAR) Vol 5 No 1 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i1.34208

Abstract

This study aims to empirically prove the effect of profitability, leverage, and tunneling incentive on the Company's decision to transfer pricing in manufacturing companies in the consumer non-cyclicals sector on the Indonesia Stock Exchange in 2015-2021. The independent variables in this study were profitability, leverage, and tunneling incentive. While the dependent variable is transfer pricing which is measured using the CETR proxies. The sample used in this study is a consumer non-cyclicals sector manufacturing company listed on the Indonesia Stock Exchange obtained as many as 16 companies. The analysis method in this study is simple linear regression. The results showed that variable profitability and tunneling incentive partially had a significant positive effect on transfer pricing. While leverage partially does not have a significant effect on transfer pricing.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA BADAN PENGLOLAAN KEUANGAN DAN PENDAPATAN DAERAH (BPKPD) PROVINSI JAMBI): Rizki, Muhammad Fiqih Julian; Wahyudi, Ilham; Olimsar, Fredy
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 05 (2024): Jurnal Manajemen Terapan dan Keuangan (Edisi Khusus)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i05.36484

Abstract

Penelitian ini menganalisis pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah menggunakan metode kuantitatif. Data primer dikumpulkan melalui kuesioner berskala interval dari 82 responden di Badan Pengelolaan Keuangan dan Pendapatan Daerah Provinsi Jambi yang terlibat dalam proses keuangan. Analisis data dilakukan dengan regresi linier berganda menggunakan program IBM Statical Package for Social Sciences versi 25. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi tidak berpengaruh signifikan terhadap Kualitas Laporan Keuangan, sementara Sistem Pengendalian Internal memiliki pengaruh signifikan. Secara simultan, Sistem Informasi Akuntansi dan Sistem Pengendalian Internal bersama-sama berpengaruh signifikan terhadap Kualitas Laporan Keuangan. Penelitian ini memberikan wawasan penting mengenai faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah dan dapat menjadi acuan untuk meningkatkan kualitas pelaporan keuangan di sektor publik.
Training of Culinary MSME in Facing The Digital Era Using Digital Payment Methods and Digital Financial Bookkeeping Olimsar, Fredy; Afrizal, Afrizal; Yulmardi, Yulmardi; Safelia, Nela; Putra, Dios Nugraha; Sari, Naura Juwita
Unram Journal of Community Service Vol. 5 No. 4 (2024): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i4.763

Abstract

We are living in a digital age where all sales transactions may be completed online. Based on this, the bare minimum of business owners is those who utilize digital commerce and create digital banking records. Pempek Sohib is a micro, small, and medium enterprise (MSME) in the capital of Jambi. The business owner still primarily uses non-digital methods to make transactions. Due to this, the purpose of this service is to provide guidance and instruction in creating digital currency and payment methods. The devotion will be carried out to provide training and support for business owners. The outcome of this PPM is that MSME business owners may embrace digital transformation by implementing digital payment methods and financial records and increasing the value and quality of their efforts
PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) STUDI KASUS PADA UMKM DI KABUPATEN BUNGO, JAMBI Putra, Dian Octama; Friyani, Rita; Olimsar, Fredy
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.612

Abstract

Studi ini ditujukan supaya dapat bermanfaat bagi UMKM dalam rangka mengelola informasi keuangan yang diperlukan untuk pengambilan keputusan dan pengajuan pinjaman secara efektif. UMKM diharapkan mampu memelihara atau menghasilkan laporan keuangan sendiri dengan menggunakan standar akuntansi SAK EMKM. Penelitian ini menggunakan pendekatan studi kasus untuk penelitian kualitatif. Terdapat 85 sampel yang berasal dari 17 Kecamatan yang berada di Kabupaten Bungo, berdasarkan Hasil Wawancara, kebanyakan UMKM di Kabupaten Bungo dalam melaporkan keuangan nya tidak mengaplikasikan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM), bahkan kebanyakan UMKM justru belum memiliki laporan keuangan.
Evaluation of Carbon Emission Disclosure with Media Moderation Variables Exposure (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange 2020-2022) Mardini, Sasra; Mukhzarudfa, Mukhzarudfa; Olimsar, Fredy
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12829

Abstract

The research examines how carbon emissions in Indonesian mining companies are influenced by three key factors: financial metrics, organizational scale, and oversight through independent commissioners. The analysis focuses on companies registered with the Indonesian Stock Exchange during 2020-2022. Using a numerical-based quantitative approach, the research draws from secondary sources, including corporate annual reports and sustainability documents available through official company websites and the Indonesian Stock Exchange portal. From a total population of 61 listed mining companies, the researchers employed purposive sampling to select 30 companies, yielding 90 data points for analysis. The investigation utilized multiple linear regression techniques, processed through SPSS 26.0 windows software. The findings reveal that neither financial performance nor independent commissioners significantly impact carbon emission levels. However, organizational scale demonstrates a significant inverse relationship with emissions. Regarding media exposure's moderating role, it shows no significant effect on the relationship between financial metrics or organizational scale and carbon emissions. Interestingly, media coverage does moderate the relationship between independent commissioners and emission levels.
PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Agung nugraha, Dea; Wijaya, Rico; Olimsar, Fredy
Jambi Accounting Review (JAR) Vol 5 No 2 (2024): 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 fraud hexagon yang diproksikan dengan : Target keuangan, Ineffective Monitoring, Pergantian auditor, Pergantian direksi, Frequent number of CEO’s picture dan Kerja Sama Dengan Proyek Pemerintah terhadap kecurangan laporan keuangan. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Sampel dalam penelitian ini dipilih melalui metode purposive sampling dengan jumlah sampel sebanyak 47 perusahaan. Penelitian menggunakan analisis regresi logistic. Hasil penelitian menunjukkan bahwa target keuangan berpengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan Ineffective Monitoring, Pergantian auditor, Pergantian direksi, Frequent number of CEO’s picture dan Kerja Sama dengan Proyek Pemerintah tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Secara simultan Target keuangan, Ineffective Monitoring, Pergantian auditor, Pergantian direksi, Frequent number of CEO’s picture dan Kerja Sama dengan Proyek Pemerintah berpengaruh terhadap kecurangan laporan keuangan.
Praktek Akuntansi Manajemen Terkait Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Variabel Costing Pada Home Industry Kue Tradisional Wulan Friyani, Rita; Yuliana, Yuliana; Wiralestari, Wiralestari; Hernando, Riski; Olimsar, Fredy
Jurnal Karya Abdi Masyarakat Vol. 4 No. 1 (2020): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.278 KB) | DOI: 10.22437/jkam.v4i1.9824

Abstract

Tujuan pengabdian ini adalah untuk memberikan pelatihan perhitungan harga pokok produksi dengan metode full costing dan variabel costing pada Home Industry Kue Tradisional Wulan. Mitra dalam pengabdian ini adalah Home Industry Kue Tradisional Wulan di Kota Baru Jambi. Pelatihan tersebut dilakukan dengan metode ceramah, tutorial dan diskusi yang dilaksanakan dalam satu hari. Diharapkan dengan adanya pelatihan tersebut, maka Home Industry Kue Tradisional Wulan mampu menggunakan akuntansi manajemen dalam hal ini perhitungan biaya produksi dan menyajikan dalam bentuk laporan harga pokok produksi sebagai bahan pertimbangan dalam penentuan harga jual, perhitungan laba, dan pencatatan akuntansi lainnya. Dengan perhitungan harga produksi diharapkan penenetapan harga jual yang akurat, perhitungan laba yang tepat, dan pencatatan akuntansi yang memadai.
Pengaruh CAR, LDR dan NPL Terhadap Tingkat Profitabilitas (ROA) pada Bank Pembangunan Daerah yang ada di Indonesia Tahun 2016-2020 Fahmi, Andri; Olimsar, Fredy
Jambi Accounting Review (JAR) Vol 5 No 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.42043

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan Non Performing Loan (NPL) secara parsial terhadap Return on Assets (ROA) pada Bank Pembangunan Daerah yang ada di Indonesia Tahun 2016 – 2020. Selain itu, penelitian ini menguji secara empiris pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan Non Performing Loan (NPL) secara simultan terhadap Return on Assets (ROA) pada Bank Pembangunan Daerah yang ada di Indonesia Tahun 2016 – 2020. Metode yang digunakan adalah Analisis regresi berganda. Hasil uji t menunjukan bahwa Capital Adequacy Ratio (CAR) memiliki nilai koefisien regresi dengan arah positif sehingga Capital Adequacy Ratio (CAR) berpengaruh positif terhadap Return on Assets (ROA) signifikan. Loan to Deposit Ratio (LDR), memiliki nilai koefisien regresi dengan arah positif sehingga Loan to Deposit Ratio (LDR) berpengaruh signifikan terhadap Return on Assets (ROA). Non Performing Loan (NPL) nilai koefisien regresi dengan arah negatif sehingga Non Performing Loan (NPL) berpengaruh negatif terhadap Return on Assets (ROA) signifikan. Uji f menunjukkan bahwa CAR, LDR dan NPL secara simultan berpengaruh terhadap ROA. Untuk penelitian selanjutnya agar dapat memperluas cakupan penelitian terhadap Return on Assets (ROA) dengan menggunakan atau memasukkan rasio tambahan sebagai tambahan kepada yang digunakan dalam penelitian ini.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, AUDIT COMMITTEE COMPOSITION, AND WHISTLEBLOWING SYSTEM ON FRAUD DISCLOSURE Agerta, Maya Tiara; Wahyudi, Ilham; Olimsar, Fredy
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2242

Abstract

This study aims to investigate how fraud disclosure is influenced by good corporate governance, the audit committees' composition, and the whistleblowing system in financial sector companies. The rationale behind the selection of financial sector corporations is the high disclosure rate of fraud cases in this industry, which includes businesses that play a significant role in the economy and govern the financial sector in society. The Indonesia Stock Exchange's official website provides the secondary data for this quantitative analysis, which employs a purposive sampling strategy. With the aid of Statistical Product Service Solution (SPSS) version 29, ordinal logistic regression tests were used to analyze the data. The findings show that while whistleblowing systems have a favorable effect on fraud disclosure, sound corporate governance and the makeup of audit committees have no effect on it.
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