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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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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

Abstract

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 taxpayer compliance in Islamic micro small medium enterprises Tiswiyanti, Wiwik; Safelia, Nela; Putra, Wirmie Eka; Olimsar, Fredy
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri 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.
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

Abstract

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

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

Abstract

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.
Digitalisasi Produk-Produk UP2K di Kecamatan Telanaipura Kota Jambi Yuniarti , Yenny; Tialonawarmi , Feny; Sriayudha, Yayuk; Syukri , Adi Ikhsan; Olimsar, Fredy; Sudradjat, Abdi Dwiantara; Tama, Amri
Jurnal Medika: Medika Vol. 4 No. 4 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/f533qf43

Abstract

Pandemi Covid-19 yang terjadi di Indonesia pada awal tahun 2020 menyebabkan peningkatan penggunaan internet yang sangat tinggi di Masyarakat umum maupun para pelaku usaha, baik usaha mikro, kecil, menengah hingga usaha yang telah mengglobal. Kemudahan yang diperoleh akibat terjadinya digitalisasi pemasaran yaitu Masyarakat dapat mencari berbagai kebutuhan secara online tanpa harus bersusah payah singgah dari satu toko ke toko yang lain secara tradisional, dalam waktu dua puluh empat jam penuh, dengan pilihan produk yang bervariasi dari berbagi pelaku usaha. Berdasarkan informasi yang diperoleh dari ketua Tim Penggerak PKK Kecamatan Telanaipura, produk yang dihasilkan UP2K yang ada di Kecamatan Telanaipura relatif banyak dan bervariasi, namun kendala pemasaran dan kemampuan memasarkan produk secara digital masih sangat rendah. Kegiatan PPM tidak hanya memberikan pemahaman dan pendampingan mengenai digitalisasi pemasaran produk kepada UMKM yang menjadi anggota UP2K di Kecamatan Telanaipura, namun juga menjadi sarana bagi mahasiswa untuk mengembangkan diri melalui kegiatan Merdeka Belajar Kampus Merdeka (MBKM). Metode yang digunakan dalam PPM ini berupa ceramah, diskusi, pelatihan teknis dalam pembuatan akun dan pembuatan konten yang akan di posting di media sosial.
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

Abstract

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

Abstract

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

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.
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

Abstract

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.
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