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Fredy Olimsar

Universitas Jambi

Author-ID : 337416

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The Influence of Local Revenue and Balancing Funds on Capital Expenditure with Economic Growth as an Intervening Variable Putri, Mezelia Clarinda Laksono; Rahayu, Sri; Olimsar, Fredy
Dinasti International Journal of Management Science Vol. 6 No. 4 (2025): Dinasti International Journal of Management Science (March - April 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i4.4346

This research employs economic growth as an intervening variable to analyze the impact of local revenue and equalization funds on capital expenditure. It falls under the category of quantitative research and utilizes secondary data sourced from https://jambi.bps.go.id/id and www.djpk.kemenkeu.go.id. The study's population consists of all district and city governments in Jambi Province. However, by applying a saturated sampling technique, 66 data points were selected for analysis. The findings indicate that local revenue positively influences economic growth, while equalization funds have a negative effect on economic growth. Additionally, local revenue does not significantly impact capital expenditure, whereas equalization funds positively influence capital expenditure. Furthermore, economic growth does not affect capital expenditure. The results of the Sobel test, used for hypothesis testing, suggest that economic growth does not mediate the relationship between local revenue and capital expenditure, nor does it mediate the relationship between equalization funds and capital expenditure.

Determinants of Internal Control System on the Financial Performance of Rural and Urban Land and Building Tax (PBB-P2) at the Regional Tax and Retribution Management Agency (BPPRD) of Jambi City Tegar Zaki Hanafi; Ratih Kusumastuti; Fredy Olimsar
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.323

This study aims to analyze the influence of control environment, risk assessment, control activities, information and communication, and monitoring on financial performance. The research employs a descriptive quantitative approach. The sample selection was conducted purposively based on specific criteria. Primary data were collected through questionnaire distribution. Data analysis was performed using descriptive statistics and multiple linear regression with the assistance of SPSS software. The results indicate that, simultaneously, these factors have a positive and significant effect. However, partially, the control environment, risk assessment, and control activities do not have a significant impact on financial performance. Meanwhile, information and communication, as well as monitoring, have a positive and significant effect on financial performance.

Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional, Leverage dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Triani, Yuli; Friyani, Rita; Olimsar, Fredy
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47322

This study aims to determine the effect of independent commissioner variables, audit committee, institutional ownership, leverage and company size on the integrity of financial statements (Infrastructure Sector Listed on the Indonesia Stock Exchange for the 2021-2024 Period). The sampling technique used was purposive sampling and obtained 43 companies as samples from a total population of 57 companies. The observation period in this study was 4 years, namely from 2021-2024 so that 172 data were obtained. Data processing using SPSS.29 software. This study proves that independent commissioners and institutional ownership affect the integrity of financial statements, while the audit committee, leverage and company size have no effect on the integrity of financial statements. The results of this study emphasize the importance of strengthening the role of independent commissioners and encouraging institutional investor participation in the capital market. Regulators such as the OJK can create stricter policies regarding the number, qualifications, and independence of commissioners as well as transparency of institutional ownership.

Pengaruh Kinerja Keuangan terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Moderasi: Perusahaan Sektor Non-Keuangan yang Terdaftar di BEI Periode 2020-2023 Jamhari Ramdani Mukti; Rico Wijaya Z; Fredy Olimsar
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i5.1568

The Indonesia Stock Exchange (IDX) provides public access to investment. Investors can invest in various companies through publicly listed securities using capital market processes to obtain returns and dividends. To obtain returns and dividends, investors first read the company's financial statements to avoid losses. Aiming to provide empirical evidence, this study analyzed non-financial corporations listed on the IDX between 2020 and 2023 to determine the impact of financial performance on dividend policy, along with company size as a moderating variable. This research employed a quantitative approach and purposive sampling for data selection, which was updated in line with predetermined indicators. Over four years, 147 different companies served as study samples. The study used warpPLS 7.0 as a data analysis tool and combined outer and inner models to evaluate independent variable hypotheses and moderating hypotheses. The study found that liquidity plays a role in dividend policy, profitability plays a role in dividend policy, activity plays a role in dividend policy, and only solvency does not play a role in dividend policy. It was also found that company size does not moderate the relationship between liquidity and dividend policy, but it does moderate the relationship between profitability and dividend policy. Company size also does not moderate the relationship between activity and dividend policy, and does not strengthen the relationship between solvency and dividend policy.

ANALISIS DAN PENGARUH RASIO WORKING CAPITAL TO TOTAL ASSETS, RETAINED EARNING TO TOTAL ASSETS, EARNING BEFORE INTEREST AND TAXES TO TOTAL ASSETS, BOOK VALUE OF EQUITY TO TOTAL LIABILITIES UNTUK MEMREDIKSI FINANCIAL DISTRESS PADA MASA PANDEMI DAN PASCA PAN R. Rama Muamar Rifki; Hizazi, Achmad; Olimsar, Fredy
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.v6i1.46161

This study aims to analyze and determine the effect of financial ratios namely Working Capital to Total Assets (WCTA), Retained Earnings to Total Assets (RETA), Earnings Before Interest and Taxes to Total Assets (EBITTA), and Book Value of Equity to Total Liabilities (BVETL) in predicting corporate financial distress during and after the COVID-19 pandemic. This research is a case study on 27 companies in the Transportation and Logistics sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024, selected through purposive sampling. The data used are secondary financial reports obtained from the IDX website. The analysis was carried out by calculating financial ratios using the Modified Altman Z”-Score model to assess the bankruptcy potential of the companies during the specified period. The Altman Z”-Score analysis for the years 2020–2024 shows that most service companies in the Transportation and Logistics sector were in unhealthy financial condition, with 11 to 13 companies at risk of bankruptcy each year. Only 10 to 14 companies consistently remained in a healthy condition, while the rest were in the gray zone, indicating financial instability. This reflects the ongoing significant challenges in the sector, although some companies have demonstrated strong financial performance. The results of this study are: (1) the WCTA variable does not have a significant effect on financial distress; (2) RETA, EBITTA, and BVETL have a significant effect on financial distress. Keywords: WCTA, RETA, EBITTA, BVETL, Financial Distress

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; Herawaty, Netty; Fredy Olimsar
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

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

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.

Analysis of Accountability and Transparency Management of Village Fund Allocations (ADD) Case Study in Muaro Panco Barat Village Niken Hervina; Iskandar Sam; Fredy Olimsar
Formosa Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i6.9284

This research aims to determine and analyze the Accountability of Village Fund Allocation Management (ADD) in Muaro Panco Barat Village AS WELL AS determine and analyze the Transparency of Village Fund Allocation Management (ADD) in Muaro Panco Barat Village. The method in this research uses a qualitative method to describe the data that has been collected as it is without the intention of drawing general conclusions. Based on the results of the research described in the previous discussion, several conclusions can be drawn, namely Based on the results that the level of accountability in the management of Village Fund Allocation (ADD) in Muaro Panco Barat Village, Renah Pembarap District, Merangin Regency is very good, where the planning, administration, reporting and accountability stages have been completed. can be implemented very well and the implementation stages are carried out well. Then the level of transparency in the management of Village Fund Allocation (ADD) in Muaro Panco Barat Village, Renah Pembarap District, Merangin Regency is very good.

Training on Preparation of Financial Reports Based on Accurate Application and Tax Calculation for UMKM in Mendalo Darat Village, Jambi Luar Kota District, Muaro Jambi Regency Safelia, Nela; Afrizal; Tiswiyanti, Wiwik; Olimsar, Fredy; Putra, Dios Nugraha
Indonesian Journal of Society Development Vol. 3 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i5.12050

This training and financial report preparation are designed as a form of community service with the aim of enhancing their knowledge and skills in preparing financial reports and accurate application-based tax calculations for MSME entrepreneurs in Mendalo Darat Village, Muaro Jambi Regency. Through this training, participants are expected to understand the importance of preparing good and correct financial reports in accordance with accounting standards, as well as to increase awareness of the tax obligations that entrepreneurs must fulfill. The results of this activity show that the participants' understanding of basic accounting concepts, tax calculations, and the use of the Accurate application has significantly improved. Participants are able to apply the new knowledge, starting from entering transaction data to producing complete financial reports. In addition, they also showed an increased awareness of tax obligations and how to correctly calculate taxes according to the applicable regulations. This training has a positive impact on the financial management of MSMEs, which is expected to help improve operational efficiency and business sustainability

Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Anggelita, Cristina Merry Des; Friyani, Rita; Olimsar, Fredy
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.v5i3.19095

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (GCG), ukuran perusahaan, leverage, dan profitabilitas terhadap nilai perusahaan pada perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Dalam penelitian ini Good Corporate Governance diukur dengan kepemilikan institusional, dewan komisaris, dan komite audit. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia periode 2021-2023 yaitu sebanyak 47 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan didapat sampel sebanyak 33 perusahaan dalam periode pengamatan selama 3 tahun sehingga sampel yang digunakan sebanyak 99 data. Software yang digunakan untuk olah data adalah SPSS versi 27. Hasil Pengujian Hipotesis menunjukkan bahwa kepemilikan institusional, dewan komisaris, komite audit, ukuran perusahaan, leverage dan profitabilitas secara stimulan berpengaruh terhadap nilai perusahaan. Secara parsial kepemilikan institusional berpengaruh negatif signifikan terhadap nilai perusahaan. Secara parsial dewan komisaris dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Secara parsial ukuran perusahaan, komite audit dan leverage secara parsial tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: nilai perusahaan, kepemilikan institusional, dewan komisaris, komite audit, ukuran perusahaan, leverage, profitabilitas

Analisis Perbandingan Profitabilitas Dan Nilai Perusahaan Sektor Kesehatan Di BEI Sebelum Pandemi, Ketika Pandemi, Dan Sesudah Pandemi Covid-19 (Periode 2018-2023) Nanda, Dahlia Yulia; Herawaty, Netty; Olimsar, Fredy
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.v5i3.19546

Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat perbedaan yang signifikan pada ketujuh rasio profitabilitas dan nilai perusahaan dengan menggunakan indikator price too book value, pada perusahaan sektor kesehatan yang terdaftar di bursa efek Indonesia periode 2018-2023. Teknik analisis yang digunakan dalam penelitian ini adalah statistik deskriptif dan uji kruskal wallis. Rasio gross profit margin, net profit margin, return on aset, return on equity, operating profit margin, return on investment, earning per share, price to book value terdapat perbedaan yang signifikan dari tahun 2018-2023. kata Kunci: Nilai perusahaan, analisis perbandingan, sektor kesehatan, profitabilitas

Co-Authors AA Sudharmawan, AA Abdi Dwiantara Sudradjat Abdul Basir Achmad Hizazi Adi Ikhsan Syukri Afrizal Afrizal Afrizal Afrizal Agerta, Maya Tiara Agung nugraha, Dea Alfiana Almira Yumna Putri Amri Amir Amri Tama Andri Fahmi Anggelita, Cristina Merry Des Ariyani, Lisa Arya Ramadhan Arya Ramadhan Bambang Rismadi Bustanul Ulum Cakranegara, Pandu Adi Christine Riani Elisabeth Dahlia Dahlia Dahmiri Dwinajayanti, Risky Dyah Sari Ningrum Elisabeth, Christine Riani Enggar Diah Puspa Arum Erni Achmad Feny Tialonawarmi Feny Tialonawarmi Firmansyah, Dino Fitrini Mansur Fransisca Dyah Anggraini FRIYANI, RITA Gusniadi, Revi Ilham Halimatus Sakdiah Hashiinah Naziihah Hendi Gepsy Hendy Tannady Heriyani, Heriyani Hernando, Riski Herry Mokoginta Hizazi, Ahmad 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 Jelita, Vannya Puspa Jenny Liana Kadeni Kadeni, Kadeni Kharimah Murni Khoirul Umam Hasbiy Kumalasari, Rizky Lidya Febriani Mardini, Sasra Marpaung, Rumintar J. H. Maulana Akmal Malik Maulidia Imastary Tan Maya Tiara Agerta Mery Rohaya Sihombing Misidawati, Dwi Novaria Misni Erwati Moch Natsir Syafarin Mokoginta Muhamad Sarifudin Muhammad Ryu Syaputra 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 Nugraha, Muhammad Valiant Arsi Nurhikmah Sibua Nurmawati Mambuhu Nurmawati Mambuhu Nurul Firda A Nyimas Dian Maisyarah 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 Risty Bewinda Aferanti Rita Friyani Rita Friyani Rizki, Muhammad Fiqih Julian Rofikhoh Rofikhoh Rumintar J.H. Marpaung Salwa, Amirah Sam, Iskandar Samalua Waoma Sari, Istiana Dwi Sari, Naura Juwita Scheilla Aprilia Murnidayanti Selia Meilantika Shahri Bin Abu Seman Shinta Adelia Sari Simangunsong, Bangkit Hamonangan Situmorang, Anggina Nola Situmorang, Muhammad Ariel Jackviando SRI RAHAYU Sri Wahyuningsih Sry Rosita sudibyo, M. Syukri Amri, Adi Ihsan Tanti Widia Nurdiani TEGAR ZAKI HANAFI Tialonawarmi, Feny Triani, Yuli Uli Wildan Nuryanto Ulum, M Bustanul Utami, Eva Yuniarti Vanenza, Desrimayana Putri Victor Pattiasina Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmi Eka Putra Wirmie Eka Putra Wirmie Eka Putra Wirmie Eka Putra Wirmie Eka Putri Wiwik Tiswiyanti Yayuk Sriayudha Yenny Yuniarti Yenny Yuniarti Yenny Yuniarti Yogi Firmansyah Yudi Yuliana Yuliana Yuliana Yuliana Yuliusman Yuliusman - Yuliusman Yuliusman Yuliusman Yuliusman Yuliusmanÿ Yulmardi Yulmardi Zulma, Gandy Wahyu Maulana

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