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Digitalisasi Produk-Produk UP2K di Kecamatan Telanaipura Kota Jambi Yenny Yuniarti; Feny Tialonawarmi; Yayuk Sriayudha; Adi Ikhsan Syukri; Fredy Olimsar; Abdi Dwiantara Sudradjat; Amri Tama
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.
Pengembangan Kapasitas Aparatur Lokal Melalui Pelatihan Kepemimpinan dan Administrasi RT Feny Tialonawarmi; Sry Rosita; Wirmie Eka Putra; Yenny Yuniarti; Fredy Olimsar; Yogi Firmansyah
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: 10.31004/1c97mt55

Abstract

Ketua RT sebagai ujung tombak pemerintahan di tingkat lingkungan memiliki peran penting dalam menjembatani kebutuhan masyarakat dengan pemerintah kelurahan. Di Kelurahan Olak Kemang, Kota Jambi, banyak ketua RT menghadapi keterbatasan dalam aspek kepemimpinan dan administrasi, sehingga memengaruhi efektivitas pelayanan kepada warga. Untuk itu, diperlukan upaya pengembangan kapasitas aparatur lokal melalui pelatihan yang relevan dan aplikatif. Kegiatan ini bertujuan untuk meningkatkan kompetensi ketua RT dalam bidang kepemimpinan dan administrasi RT, serta memperkuat peran RT dalam memberikan pelayanan publik yang lebih baik. Pelatihan akan mencakup materi tentang peran dan fungsi ketua RT, teknik memimpin musyawarah, administrasi dasar RT, pengelolaan data warga, hingga strategi membangun partisipasi aktif masyarakat.Adapun hasil yang telah dicapai dalam pelaksanaan pengabdian ini, yaitu: Peningkatan kapasitas kepemimpinan aparatur RT, khususnya dalam aspek memimpin musyawarah, menyelesaikan konflik, dan menggerakkan partisipasi warga secara konstruktif; Peningkatan pemahaman terhadap sistem administrasi kelembagaan, meliputi pencatatan data warga, penyusunan laporan kegiatan, dan pengarsipan dokumen sesuai standar kelurahan; Terwujudnya inovasi sederhana dalam bentuk materi dan template administrasi RT, yang dapat diterapkan langsung oleh aparatur di lingkungan masing-masing; Terciptanya kesadaran baru di kalangan aparatur RT tentang pentingnya tata kelola yang transparan, akuntabel, dan berorientasi pada pelayanan masyarakat.
Activity-Based Costing and Profitability A Hybrid Systematic Literature Review and Bibliometric Analysis Kharimah Murni; Yuliusman Yuliusman; Wirmi Eka Putra; Fredy Olimsar
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/7a5r3419

Abstract

This study employs a systematic literature review integrated with bibliometric analysis to examine the intellectual structure, conceptual evolution, and emerging research trends in the intersection of Activity-Based Costing, profitability, and firm value. Adhering to the PRISMA framework, peer-reviewed articles indexed in the Scopus database, published up to May 2026 and written in English, were systematically identified, screened, and synthesized. Bibliometric techniques facilitated through VOSviewer software were applied to map citation networks, co-authorship patterns, and keyword co-occurrence structures, thereby enabling a thorough examination of the field's thematic development over time. The review demonstrates that academic interest in the relationship between Activity-Based Costing mechanisms, profitability indicators, and firm value has expanded considerably in recent years. Nevertheless, the existing body of literature remains fragmented across diverse methodological approaches and tends to concentrate on specific costing constructs, particularly time-driven frameworks and overhead allocation methods. Prominent contributors, dominant thematic clusters, and notable research gaps are identified, highlighting the necessity for greater theoretical integration, more rigorous causal research designs, and expanded cross-industry comparative analyses. The combination of systematic review and bibliometric mapping establishes a robust analytical foundation, illuminating the trajectory of this research domain and providing clear direction for future empirical and conceptual contributions to cost management and organizational value-creation scholarship.  
Systematic Literature Review: The Role of Internal Control Systems on Sustainability Disclosure Almira Yumna Putri; Wirmie Eka Putra; Yuliusman Yuliusman; Fredy Olimsar
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/6qjgx748

Abstract

This study employs a bibliometric Systematic Literature Review (SLR) approach to examine the role of internal control systems in sustainability disclosure and to map the development of related research during the 2016–2025 period. The study utilized articles indexed in the Scopus database and other reputable scientific sources by applying purposive sampling techniques. A total of 20 selected articles were analyzed based on publication trends, research sectors, methodologies, and thematic focus. The findings indicate that internal control systems play a significant role in supporting corporate sustainability by enhancing transparency, accountability, reporting integrity, and governance effectiveness. Internal control has evolved from a compliance-oriented mechanism into a strategic instrument for achieving long-term sustainability goals within organizations. The review also reveals that integrating internal control systems with Environmental, Social, and Governance (ESG) strategies, corporate social responsibility (CSR), digital governance, and sustainability accounting systems contributes positively to organizational performance across financial, social, environmental, and governance dimensions. Furthermore, bibliometric mapping demonstrates a significant increase in scholarly attention to this topic, particularly during the 2022–2024 period, reflecting the growing global demand for sustainable business practices and ESG reporting. The study also identifies several research gaps, particularly the limited number of studies conducted in developing countries and the lack of research examining the influence of digital governance, organizational culture, and gender diversity on the effectiveness of internal control systems in sustainability disclosure. Overall, this study provides both theoretical and practical contributions to the development of sustainability governance and highlights future research opportunities in the field of internal control and sustainability disclosure.
Integrasi Algoritma Sosial Media dalam Mengoptimalkan Penggunaan Digital Marketing UMKM Nela Safelia; Riski Hernando; Fitrini Mansur; Yenny Yuniarti; Erni Achmad; Fredy Olimsar; Shahri Bin Abu Seman
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.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, AUDIT COMMITTEE COMPOSITION, AND WHISTLEBLOWING SYSTEM ON FRAUD DISCLOSURE Maya Tiara Agerta; Ilham Wahyudi; Fredy Olimsar
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
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.
Analysis of Firm Value Influenced by Environmental, Social, Governance with Financial Performance as an Intervening Variable Fredy Olimsar; Wirmie Eka Putra; Feny Tialonawarmi
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.
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