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Fredy Olimsar

Universitas Jambi

Author-ID : 337416

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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.

Systematic Literature Review: The Impact of Working Capital Management on Profitability Jenny Liana; Wirmie Eka Putra; Yuliusman Yuliusman; Fredy Olimsar
Journal Research of Social Science, Economics, and Management Vol. 5 No. 10 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i10.1466

This research aims to analyze and map the development of the literature on the influence of working capital management (WCM) on company profitability. The research uses the systematic literature review method with a bibliometric approach. The article selection process refers to the PRISMA guidelines through the Scopus database for the 2016–2026 period with the keywords working capital management and profitability. Of the initial 385 articles, 26 articles were obtained that met the inclusion criteria and analyzed using VOSviewer. The results of the study show that the cash conversion cycle (CCC) and its components, namely the receivables collection period, the inventory turnover period, and the trade debt payment period, are the most dominant indicators of WCM, while profitability is most proxied by return on assets (ROA). Most studies show that efficient working capital management tends to increase profitability, especially through CCC control, acceleration of receivables collection, and effective inventory management. However, some studies have also found nonlinear relationships, such as the inverted U-shape and cash threshold effect, which indicate an optimal level of working capital in maximizing profitability. In addition, the influence of WCM on profitability is influenced by sector characteristics, company size, liquidity conditions, and economic crisis situations. Based on these results, it can be concluded that WCM not only plays a role as a short-term operational policy, but also as a strategic instrument that affects the company's efficiency, profitability, and resilience.

Peran Corporate Social Responsibility dalam Memoderasi Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Sektor Consumer non-Cyclicals Hashiinah Naziihah; Rico Wijaya Z; Fredy Olimsar
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 4 (2026): IJEMA - April 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Penelitian ini menganalisis pengaruh profitabilitas (Return on Asset), likuiditas (Current Ratio), dan leverage (Debt to Equity Ratio) terhadap nilai perusahaan (Price to Book Value) dengan Corporate Social Responsibility sebagai variabel moderasi pada sektor consumer non-cyclicals di BEI periode 2022-2024. Data sekunder dari laporan keuangan dan tahunan (38 sampel perusahaan, 114 observasi) dianalisis secara kuantitatif menggunakan SEM-PLS. Hasil: profitabilitas berpengaruh signifikan; likuiditas tidak berpengaruh signifikan; leverage berpengaruh signifikan; CSR tidak berpengaruh signifikan terhadap nilai perusahaan. CSR memoderasi pengaruh profitabilitas dan leverage terhadap nilai perusahaan; CSR tidak memoderasi pengaruh likuiditas terhadap nilai perusahaan

Pengaruh Arus Kas Bebas, Investment Opportunity Set, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi Vanenza, Desrimayana Putri; Hizazi, Ahmad; Olimsar, Fredy
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53472

This study aims to determine the effect of Free Cash Flow, the Investment Opportunity Set, and Firm Size on Firm Value, with Institutional Ownership serving as a moderating variable. This is a quantitative study. The population consists of Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using purposive sampling, resulting in a total of 101 companies. The study utilizes secondary data obtained from the official Indonesia Stock Exchange website. Data analysis was conducted using panel data regression with E-Views 13 software. The results indicate that Free Cash Flow has a negative effect on Firm Value and the Investment Opportunity Set has a positive effect on Firm Value, whereas Firm Size has no effect on Firm Value. Institutional Ownership positively moderates the effect of Free Cash Flow on Firm Value. However, Institutional Ownership negatively moderates the effects of the Investment Opportunity Set and Firm Size on Firm Value.

Systematic Literature Review: The Influence of Management Accounting Information Systems on Organizational Performance Mery Rohaya Sihombing; Wirmie Eka Putra; Yuliusman; Fredy Olimsar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i6.64670

The rapid advancement of information technology has made Management Accounting Information Systems (MAIS) essential for supporting managerial decision-making and improving organizational efficiency, yet the extent of their influence on organizational performance remains fragmented in the literature. This research aims to analyze and map the development of literature regarding the influence of Management Accounting Information Systems (MAIS) on organizational performance. The study applies a Systematic Literature Review (SLR) approach following PRISMA guidelines. Articles were identified from Scopus, Google Scholar, Emerald, and ScienceDirect databases from 2023–2025. Initial identification found 152 articles, and after screening, 25 articles met inclusion criteria. Findings indicate that MAIS positively influences organizational performance through improved decision-making quality, operational efficiency, managerial control, and strategic alignment. However, organizational culture, technological readiness, and top management support remain important moderating factors. In conclusion, the mere implementation of MAIS is insufficient; rather, its effectiveness depends on contextual alignment and organizational capabilities, and future research should explore mediating variables and emerging technologies such as artificial intelligence and cloud-based systems.

PROSEDUR PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 ATAS PENGHASILAN PENSIUNAN PADA PT TASPEN (PERSERO) CABANG JAMBI sudibyo, M.; Olimsar , Fredy
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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This study aims to identify and understand the procedures for calculating and withholding Income Tax Article 21 (PPh 21) on pension income at PT Taspen (Persero) Jambi Branch, as well as to analyze the obstacles encountered in its implementation. The research method used is a descriptive method with a qualitative approach, utilizing primary and secondary data obtained through observation, interviews, and literature review. The results indicate that the procedures for calculating and withholding PPh 21 have been carried out in accordance with applicable tax regulations, using both the conventional method and the Average Effective Rate (TER) method as regulated in PMK No. 168 of 2023. The process includes collecting pensioner data, determining gross income, calculating net income, deducting non-taxable income (PTKP), and determining the tax payable followed by tax withholding.

Strategic Approaches to Enhancing Financial Performance: Financial Literacy and Social Capital as Pillars of Business Resilience Amid Global Economic Challenges Yuliusman Yuliusman; Wirmie Eka Putra; Fredy Olimsar; Nyimas Dian Maisyarah; Dahmiri Dahmiri
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.857

This study aims to analyze the effect of financial literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with social capital serving as a mediating variable in Jambi City, Indonesia. This research employs a mixed-methods approach, combining quantitative analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with qualitative insights from in-depth field interviews. The study sample comprises 395 MSME owners selected using Slovin's formula. The results reveal that financial literacy has a positive and significant effect on both financial performance and social capital. Furthermore, social capital significantly influences financial performance and mediates the relationship between financial literacy and MSME financial performance. These findings highlight that financial literacy is not merely a technical capability in managing finance but also a strategic competence in building trust, networks, and social collaboration that enhance business competitiveness. The novelty of this research lies in integrating cognitive and social dimensions into a single empirical model to explain MSME financial resilience. Practically, the findings provide strategic insights for policymakers and practitioners to design empowerment programs that enhance financial literacy and strengthen social capital, thereby improving MSME performance and sustainability amid global economic dynamics.

Determinants of taxpayer compliance in Islamic micro small medium enterprises Wiwik Tiswiyanti; Nela Safelia; Wirmie Eka Putra; Fredy Olimsar
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

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.

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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