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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) Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abdimas Bina Bangsa Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Indonesian Journal of Social Science Research Unram Journal of Community Service (UJCS) Jurnal Prajaiswara Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Karya Abdi Masyarakat Jurnal Ilmiah Ilmu Terapan Universitas Jambi JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Indonesian Journal of Society Development (IJSD) Journal of Student Research Jambi Accounting Review (JAR) Journal Research of Social Science, Economics, and Management 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 Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi IJEMA
Fredy Olimsar
Unknown Affiliation
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

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Analysis of Firm Value Influenced by Environmental, Social, Governance with Financial Performance as an Intervening Variable Olimsar, Fredy; Putra, Wirmie Eka; Tialonawarmi, Feny
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.5092

Abstract

Firm value has shifted from a shareholder-centered view to a broader stakeholder perspective. Investors consider ESG factors alongside financial performance, which remains essential in reflecting a company’s profitability and debt management capacity. This study aims to analyze the effect of environmental, social, and governance on firm value mediated by financial performance. This quantitative study examined companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample was determined using purposive sampling based on specific criteria. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results of the study indicate that environmental, social, and governance have a significant influence on financial performance. ESG has a significant impact on firm value, indicating that companies with higher levels of ESG coverage tend to have higher firm value. Financial performance significantly influences firm value, indicating that the market values companies that demonstrate stable financial performance. Financial performance partially mediates the relationship between environmental, social, and governance and firm value. These findings imply that companies should integrate ESG practices into their strategic and financial policies to enhance performance and increase firm value in the long term.
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

Abstract

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

Abstract

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

Abstract

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.
Financial Performance Analysis of Transportation and Logistics Sector Companies Listed On the Indonesia Stock Exchange Using a Financial Ratio Approach in 2014-2024 Pintania, Revita; Mukhzarudfa, Mukhzarudfa; Olimsar, Fredy
Jurnal Ilmiah Global Education Vol. 7 No. 2 (2026): JURNAL ILMIAH GLOBAL EDUCATION (In Press)
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i2.6002

Abstract

This study aims to analyze the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2014–2024 period using a financial ratio approach. This study employed a quantitative method with a purposive sampling technique, resulting in 10 companies meeting the research criteria with a total of 110 observations. Financial performance analysis was conducted through three ratio groups: liquidity ratios (current ratio and cash ratio), solvency ratios (debt to asset ratio and debt to equity ratio), and profitability ratios (return on investment and return on equity). The results showed that the financial performance of transportation and logistics companies experienced significant fluctuations during the observation period, particularly during the COVID-19 pandemic and the economic recovery phase. In general, several companies demonstrated good ability to maintain liquidity levels and control their capital structure, despite pressure on profitability in the 2020–2021 period. Based on the comprehensive analysis, PT Eka Sari Lorena Transport Tbk (NELY) and PT Samudera Indonesia Tbk (SMDR) demonstrated relatively better and more stable financial performance compared to other companies during the study period. These findings imply that liquidity management, debt structure, and operational efficiency are important factors in maintaining financial performance stability, particularly in sectors that are sensitive to macroeconomic dynamics.
Integrasi Algoritma Sosial Media dalam Mengoptimalkan Penggunaan Digital Marketing UMKM Safelia, Nela; Hernando, Riski; Mansur, Fitrini; Yuniarti, Yenny; Achmad, Erni; Olimsar, Fredy; Bin Abu Seman, Shahri
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 7 No 1 (2026): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol.7 No 1 (Maret 2026)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v7i1.3820

Abstract

The International Community Service Program themed “Integration of Social Media Algorithms in Optimizing the Use of Digital Marketing for Micro and Small Enterprises (MSEs) in Indonesia and Malaysia” is a collaborative initiative between Universitas Jambi (UNJA) and Universiti Poly-Tech Malaysia (UPTM). This program aims to enhance the digital literacy capacity of micro-entrepreneurs through a comprehensive understanding of social media algorithms and the application of creative content strategies rooted in local wisdom and culture. The implementation methods include interactive training sessions, thematic workshops, intensive mentoring, and cross-country benchmarking to strengthen knowledge transfer and the adoption of best practices. The results demonstrate a significant improvement in participants’ digital competencies, reflected in their enhanced ability to optimize social media algorithms for product marketing, the establishment of a cross-border digitalpreneur community between Indonesia and Malaysia, and the development of adaptive digital marketing training modules and standard operating procedures (SOPs). The sustainability impact of this program not only increases the competitiveness and resilience of MSEs but also strengthens international academic collaboration between the two universities. Furthermore, this initiative contributes to achieving the universities’ Key Performance Indicators (KPI) and supports the development of an inclusive and sustainable digital economic ecosystem within the ASEAN region.
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

Abstract

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 MEDIATED BY ISLAMIC SOCIAL RESPONSIBILITY Olimsar, Fredy; Amir, Amri; 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

Abstract

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.
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

Abstract

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

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Abstract

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
Co-Authors - Afrizal AA Sudharmawan, AA Abdul Basir Achmad Hizazi Afrizal Afrizal Agerta, Maya Tiara Agung nugraha, Dea Alfiana Amri Amir Andri Fahmi Anggelita, Cristina Merry Des Ariyani, Lisa Arya Ramadhan Arya Ramadhan Bambang Rismadi Bin Abu Seman, Shahri Bustanul Ulum Cakranegara, Pandu Adi Christine Riani Elisabeth Dahlia Dahlia Dwinajayanti, Risky Dyah Sari Ningrum Elisabeth, Christine Riani Enggar Diah Puspa Arum Erni Achmad 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 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 Khoirul Umam Hasbiy Kumalasari, Rizky Lidya Febriani Mardini, Sasra Marpaung, Rumintar J. H. Maulidia Imastary Tan 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 Pintania, Revita 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 Salwa, Amirah Sam, Iskandar Samalua Waoma Sari, Istiana Dwi 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 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 Yayuk Sriayudha Yenny Yuniarti Yogi Firmansyah Yudi Yuliana Yuliana Yuliana Yuliana Yuliusman - Yulmardi Yulmardi Yuniarti , Yenny Zulma, Gandy Wahyu Maulana