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Fredy Olimsar

Universitas Jambi

Author-ID : 337416

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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; Gepsy, Hendi; 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 | DOI: 10.22437/nhr4gt19

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.

THE INFLUENCE OF CORPORATE GOVERNANCE ON FRAUDULENT FINANCIAL STATEMENTS: THE MEDIATING ROLE OF ISLAMIC SOCIAL RESPONSIBILITY DISCLOSURE Olimsar, Fredy; Amir, Amri; Afrizal, Afrizal; Arum, Enggar Diah Puspa
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 3 (2026): Volume 10, Nomor 3, June 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i3.54681

This study aims to examine the effect of Corporate Governance on Fraudulent Financial Statements with the mediating role of Islamic Social Responsibility (ISR). The study was conducted using a sample of companies listed in the Jakarta Islamic Index (JII) 70, which includes company data for the period 2019–2022. The analysis method used in this study is Structural Equation Modeling (SEM) to test the relationship between variables. The results of the study indicate that Corporate Governance has a significant positive effect on Islamic Social Responsibility, indicating that companies with good governance are more likely to carry out sharia-based social programs and transparency in ISR reporting. Corporate Governance has a significant negative effect on Fraudulent Financial Statements, indicating that formal governance mechanisms such as the board of commissioners, board of directors and board committees are effective in suppressing the practice of financial statement manipulation. Islamic Social Responsibility has a significant negative effect on Fraudulent Financial Statements, which confirms that Islamic ethical values implemented through ISR can reduce management incentives to commit fraud. Islamic Social Responsibility partially mediates the relationship between Corporate Governance and Fraudulent Financial Statements. The policy implications of this study are the need for synergy between strengthening formal corporate governance mechanisms and increasing Islamic social responsibility disclosures to create a transparent, accountable and ethical corporate culture. For regulators and practitioners in the sharia industry, especially JII70 companies, the results of this study can be used as a reference in designing more comprehensive governance and ISR guidelines.

Marketing Strategy Analysis on Sales Performance as a Basis for Managerial Decision Making (Case Study at Perum BULOG Kerinci Branch Office) Selia Meilantika; Fredy Olimsar; Wirmie Eka Putra; Yuliusmanÿ
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): April-June, International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3927

This research is based on the marketing of Our Products, where in the marketing of Our Products there are still many people who do not or do not know what products are owned by Perum BULOG, even though the prices offered are relatively cheap. This causes competitiveness with other products to be weak and only a few people know Our Products. This condition also has an impact on the less than optimal sales performance of Our Products, so that the right marketing strategy is needed as a basis for managerial decision making. The purpose of this study is to determine what strategies are used by Perum BULOG in attracting consumer buying interest, improving sales performance, and supporting managerial decision making on Our Products. This study employed qualitative methods. Data were collected through interviews and direct field observations. The results indicate that Perum BULOG's marketing strategy for Our Products includes opening fostered outlets (RPK), conducting market operations, bazaars, and product promotions. This strategy has resulted in increased public purchasing interest and sales performance, which subsequently serves as a basis for management in determining marketing and business development policies.

The Influence Of Management Accounting's Role In Improving The Competitiveness Of Msmes In The Digital Era Maulana Akmal Malik; Fredy Olimsar; Yuliusman; Wirmie Eka Putri
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): April-June, International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3979

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, employment absorption, and improving public welfare. The rapid development of digital technology has led to increasingly competitive business competition, requiring MSMEs to adapt to changes in the business environment. One factor that can help MSMEs improve their competitiveness is the implementation of management accounting supported by digital technology. This study aims to analyze the influence of management accounting on the competitiveness of MSMEs in the digital era among MSMEs in Jambi City, Indonesia. The study used a cross-sectional survey design with a purposive sampling technique. A total of 80 respondents were involved in this study. Data were collected using a validated questionnaire and analyzed using multiple linear regression analysis with the help of IBM SPSS version 26. The results showed that management accounting has a positive and significant effect on the competitiveness of MSMEs, R² = 0.672, F = 32.765, p < 0.001. Furthermore, digital technology also significantly impacts the competitiveness of MSMEs (β = 0.321, p < 0.001). The study concluded that the implementation of management accounting and the utilization of digital technology can improve operational efficiency, decision-making quality, and the competitiveness of MSMEs in the digital era. The study recommends that MSMEs increase the implementation of digital-based financial recording systems to enhance business sustainability and competitiveness.

Co-Authors AA Sudharmawan, AA Abdi Dwiantara Sudradjat Abdul Basir Achmad Hizazi Adi Ikhsan Syukri Afrizal 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 Dino Firmansyah Dwinajayanti, Risky Dyah Sari Ningrum Elisabeth, Christine Riani Enggar Diah Puspa Arum Erni Achmad Fitri Setya Ningrum Fitrini Mansur Fitrini Mansur Fransisca Dyah Anggraini FRIYANI, RITA Gepsy, Hendi 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 Mezelia Clarinda Laksono Putri Miftahul Jannah Misidawati, Dwi Novaria Misni Erwati Moch Natsir Syafarin Mokoginta Muhamad Sarifudin Muhammad Ryu Syaputra Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Mulya, Melati Mutia Dwi Arita Deli Najib, Muhammad Ali Nanda, Dahlia Yulia Natalia Fitria Revini Pranata Nela Safelia Netty Herawaty Niken Hervina Nugraha, Muhammad Valiant Arsi Nunung Khotimah 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 Revita Pintania 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 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 Wirmi Eka Putra Wirmie Eka Putra Wiwik Tiswiyanti Yakub Adriansyah 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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