Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

11.111

P-Index

This Author published in this journals

Fredy Olimsar

Universitas Jambi

Author-ID : 337416

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 Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 87 Documents Claim Missing Document

Claim Missing Document

Articles

5 6 7 8 9

Penerapan Sistem Keuangan Digital Berbasis Aplikasi Mobile untuk UMKM di Kelurahan Patunas Kabupaten Tanjabbar : Pengabdian Olimsar, Fredy; Wirmie Eka Putra; Dios Nugraha Putra; Heriyani, Heriyani; Dahlia, Dahlia; Scheilla Aprilia Murnidayanti; Afrizal, Afrizal
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3569

Pengabdian kepada Masyarakat (PPM) ini bertujuan untuk mengatasi rendahnya literasi keuangan dan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Patunas, Kabupaten Tanjung Jabung Barat, melalui penerapan sistem keuangan digital berbasis aplikasi mobile. Latar belakang program ini berangkat dari kebutuhan mendesak untuk meningkatkan pengelolaan keuangan UMKM yang masih menggunakan sistem manual, sehingga menghambat efisiensi dan akurasi pencatatan. Melalui pelatihan yang komprehensif, program ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam menggunakan aplikasi keuangan digital, yang diharapkan dapat memperbaiki tata kelola keuangan dan memperluas akses terhadap layanan keuangan formal. Hasil utama yang diharapkan adalah meningkatnya efektivitas operasional, transparansi, dan daya saing UMKM. Kesimpulan dari kegiatan ini menunjukkan bahwa dengan penerapan teknologi digital secara berkelanjutan, ekosistem kewirausahaan di Kelurahan Patunas dapat ditingkatkan, serta memberikan model pemberdayaan yang dapat diterapkan di daerah lain

Peningkatan Daya Saing UMKM Melalui Penyuluhan Legalisasi, Branding Dan Standar Mutu Makanan Ringan Desa Teluk, Kecamatan Pemayung, Kabupaten Batanghari Indriya Fathni; Fredy Olimsar; Muhammad Valiant Arsi Nugraha; Riri Oktari Ulma; Mutia Dwi Arita Deli
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 3 No. 3 (2025): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v3i3.1281

Program Pengabdian kepada Masyarakat (PPM) ini dilaksanakan di Desa Teluk, Kecamatan Pemayung, Kabupaten Batanghari, dengan tujuan meningkatkan daya saing UMKM makanan ringan melalui penguatan legalitas usaha, branding, dan standar mutu produk. Desa Teluk memiliki potensi besar dalam pengolahan hasil pertanian seperti kacang tanah, namun sebagian pelaku usaha masih menghadapi kendala pada aspek perizinan, kemasan, dan mutu pangan. Kegiatan dilakukan melalui pelatihan dan pendampingan yang mencakup penyuluhan legalitas usaha (PIRT, halal, dan merek dagang), pelatihan desain kemasan menarik, serta penerapan standar kebersihan dan keamanan pangan. Hasil kegiatan menunjukkan peningkatan pengetahuan peserta dari 45% menjadi 92% setelah pelatihan, dan beberapa pelaku usaha mulai mengurus izin serta memperbaiki kualitas kemasan produknya. Dampak positif juga terlihat dari meningkatnya permintaan produk sekitar 25–30% dan tumbuhnya kerja sama antar pelaku UMKM. Kegiatan ini membuktikan bahwa penerapan inovasi sederhana dan kolaborasi efektif dapat memperkuat daya saing UMKM lokal serta mendorong kemandirian ekonomi masyarakat Desa Teluk secara berkelanjutan

PERAN CONTENT MARKETING DAN KUALITAS PRODUK DALAM MENDORONG MINAT KONSUMEN MEMBELI PRODUK ONLINE SHOP Amri, Adi Ihsan Syukri; Tan, Maulidia Imastary; Olimsar, Fredy; Situmorang, Anggina Nola
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
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.v14i04.41478

Penelitian ini bertujuan untuk menganalisis apakah variabel content marketing dan kualitas produk baik secara parsial maupun secara simultan mempunyai pengaruh atau tidak terhadap variabel minat beli konsumen dalam membeli produk di online shop. Objek penelitian ini adalah konsumen yang berbelanja di online shop dan sampel dalam penelitian ini berjumlah 96 responden dengan menggunakan rumus cochran. Metode pengumpulan data dengan menggunakan kuesioner yang disebar secara acak kepada konsumen yang pernah berbelanja di online shop melalui google forms. Metode analisis data yang digunakan adalah analisis regresi berganda, analisis koefisien determinasi, uji asumsi klasik, uji-F dan Uji-t. Hasil dari penelitian ini adalah bahwa baik secara simultan maupun secara parsial variabel content marketing dan kualitas produk mempunyai pengaruh terhadap variabel minat beli konsumen.

Comparative Financial Performance Analysis of Digital Banks in Indonesia Situmorang, Muhammad Ariel Jackviando; Friyani, Rita; Olimsar, Fredy
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.46215

This study aims to analyze and compare the financial performance of ten digital banks in Indonesia using a descriptive-comparative approach with a qualitative perspective. The data employed are secondary data obtained from financial reports for the year 2023. The analysis focuses on four main categories of financial ratios: liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The findings suggest that only a limited proportion of digital banks are able to achieve the industry benchmarks across the observed indicators. While certain institutions demonstrate relative strength in liquidity and solvency, the majority fall short of expectations in profitability measures, particularly in returns on assets, returns on equity, and asset turnover. Within this context, Krom Bank is identified as the digital bank exhibiting the most robust financial performance compared to its counterparts. This study offers a comparative assessment of Indonesian digital banks’ financial performance using audited 2023 data, applying four key ratios. By benchmarking against industry standards, it provides new insights into performance gaps and resilience, highlighting the unique challenges and strengths of digital banking in an emerging economy. This study contributes to theoretical understanding of digital banking by revealing financial performance patterns and structural gaps in emerging markets. It also offers practical guidance for regulators and practitioners through a diagnostic framework that supports policy design, risk management, and sustainable sectoral growth.

PENGARUH MODAL, PENGGUNAAN INFORMASI AKUNTANSI DAN KARAKTERISTIK WIRAUSAHA TERHADAP KEBERHASILAN USAHA MIKRO KECIL DAN MENENGAH DI DESA MENDALO INDAH Hendi Gepsy; Wijaya, Rico; Olimsar, Fredy
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

This study aims to determine the influence of capital, the use of accounting information, and entrepreneurial characteristics on the success of micro, small, and medium enterprises in Mendalo Indah Village. The type of data used by the researcher is primary data. The research method uses a quantitative approach with a questionnaire used as the data collection method. The population in this study were micro, small, and medium enterprises in the Mendalo Indah Village area. The sampling method used proportional stratified random sampling with a final sample of 66 business units. Data testing techniques used validity and reliability tests, classical assumption tests, and hypothesis tests using SPSS v.27 software. The results of the study indicate that capital, accounting information, and entrepreneurial characteristics simultaneously influence business success. Capital and entrepreneurial characteristics partially influence business success. Accounting information partially does not influence business success.

THE ROLE OF BUDGET PLANNING, SIPD, AND HUMAN RESOURCE COMPETENCE IN ENHANCING FINANCIAL PERFORMANCE: EVIDENCE FROM A PROVINCIAL GOVERNMENT AGENCY Sari, Istiana Dwi; Sam, Iskandar; Olimsar, Fredy
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.48181

This research examines the influence of budget planning, the Regional Government Information System (SIPD), and human resource competence on the financial performance of the Regional Agency for Financial and Revenue Management (BPKPD) in Jambi Province. The research is motivated by variations in revenue realization and operational expenditure efficiency observed between 2021 and 2023. A quantitative survey method was employed, with data collected from 10 respondents across six technical divisions. Financial performance was measured using indicators related to budget realization, expenditure efficiency, and compliance with financial management procedures. The data were analyzed using multiple linear regression with SPSS 27. The results indicate that budget planning, SIPD implementation, and human resource competence have a positive and significant effect on financial performance, both individually and explain more than half of the variation in financial performance. These findings provide empirical evidence that effective planning, adequate use of information systems, and competent human resources are important factors in improving financial performance within provincial government agencies.

Analysis of The Cost of Production of Tofu by Using The Full Costing Method (Case Study at Tofu Factory) Dyah Sari Ningrum; Netty Herawaty; Fredy Olimsar
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.361

Accurate determination of the cost of goods produced is very important for business actors to know the amount of costs incurred in the production process and as a basis for setting selling prices. This study aims to analyze the calculation of the cost of production of tofu using the full costing method in a tofu factory. The full costing method takes into account all production costs, both raw material costs, direct labor, and fixed and variable factory overhead costs. This research uses a case study approach with data collection through observation, interviews, and documentation at the tofu factory which is the object of research. The results of the analysis show that the calculation of the cost of production using the full costing method provides a more complete and accurate picture compared to the method that has been used by the factory. Thus, the application of this method can help business owners in making selling price decisions, evaluating cost efficiency, and increasing company profits.

The Relationship Between Accountability, Transparency, Human Resource Competence, Information Technology Utilization, and Organizational Commitment to the Quality of Local Government Financial Reports in Tanjung Jabung Barat Regency Risty Bewinda Aferanti; Afrizal; Fredy Olimsar
Greenation International Journal of Economics and Accounting Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i3.542

The purpose of this study is to analyze the relationship between accountability, transparency, human resource competence, information technology implementation, and organizational commitment on the one hand, and the quality of financial reports published by the West Tanjung Jabung Regency Government on the other. Adopting a quantitative methodology, this study used a survey approach by distributing questionnaires to 131 employees in the financial units of the Regional Apparatus Organization (OPD) in Tanjung Jabung Barat Regency. Multiple correlation analysis was performed using SPSS Version 27 for Windows software. The findings show that, collectively, accountability, transparency, human resource competence, information technology implementation, and organizational commitment have a significant relationship with the quality of financial reports. Individually, each of these five independent variables also has a positive and significant effect on the quality of financial reports. The Adjusted R Square value of 44.7% indicates that these variables explain 44.7% of the variability in financial report quality, with the remainder being caused by other factors.

Going Concern Audit Opinion Reviewed from The Company's Financial Condition, Audit Tenure, and Audit Opinion in the Previous Year Olimsar, Fredy
Indonesian Journal of Social Science Research Vol. 3 No. 2 (2022): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.03.02.04

The purpose of this research is to examine the impact of the company's financial condition, audit tenure, and previous year's audit opinion on acceptance of the Going concern audit. This study's sample consists of transportation sector companies listed on the IDX from 2017 to 2020. Purposive sampling was used in this study, and a total of 112 data were obtained from as many as 28 companies. Logistic regression analysis was used to test hypotheses using SPSS 25 software. The findings revealed that the Company's Financial Condition, Tenure Audit, and previous year's audit Opinion all had an impact on Going Concern audit acceptance. The acceptance of the Going concern audit opinion was influenced in part by the company's financial condition and the previous year's audit opinion. While the Tenure Audit has a minor impact on the acceptance of the Going Concern audit opinion.

Analysis of The Effects of Time Budget Pressure, Audit Fee, Auditor Switching, and Auditor Specialization on Audit Quality Jelita, Vannya Puspa; Arum, Enggar Diah Puspa; Olimsar, Fredy
Jurnal Prajaiswara Vol. 7 No. 1 (2026): April 2026
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v7i1.284

Introduction/Main Objectives: This study aims to test and analyze the simultaneous and partial effects of time budget pressure, audit fee, auditor switching, and auditor specialization on audit quality in consumer finance and insurance companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Background Problems: The phenomenon of audit failures at several financial services companies serves as the background to this issue, raising the question of whether these four variables influence audit quality. Novelty : The novelty of this study lies in the combination of these four variables within the context of consumer finance and insurance companies during the post-pandemic period, an area that has been rarely explored. Research Methods: This study employs a quantitative approach using multiple linear regression analysis and descriptive statistics, utilizing secondary data in the form of audited financial statements and annual reports from the 2020–2024 period, processed using SPSS version 26. Finding/Results: The results indicate that time budget pressure, audit fee, auditor switching, and auditor specialization simultaneously influence audit quality. Time budget pressure significantly impacts audit quality, audit fee significantly impacts audit quality, auditor switching doesn't significantly impact audit quality, auditor specialization doesn't significantly impact audit quality. Conclusion: audit quality is jointly determined by these four variables. Public accounting firms need to manage time budgets carefully and ensure adequate audit costs, while mandatory rotation policies and auditor specialization need further evaluation because, individually, they do not guarantee improved audit quality in this study.

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

Title

Found 87 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 87 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 87 Documents
Search