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Pengaruh Pengetahuan Akuntansi dan Pengalaman Pemilik Usaha Terhadap Pencatatan Keuangan UMKM di Jambi Luar Kota Ihwana, Sandy; Yudi, Yudi; tiswiyanti, wiwik
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i3.2740

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan akuntansi dan pengalaman pemilik usaha terhadap praktik pencatatan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Jambi Luar Kota. Latar belakang penelitian ini berangkat dari permasalahan rendahnya kemampuan pelaku UMKM dalam melakukan pencatatan keuangan secara sistematis dan sesuai prinsip akuntansi. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah seluruh UMKM yang terdaftar di Kecamatan Jambi Luar Kota sebanyak 5.792 unit, dengan jumlah sampel sebanyak 100 responden yang ditentukan menggunakan rumus Slovin dengan tingkat kesalahan 10%. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan program SPSS 30. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berpengaruh positif dan signifikan terhadap praktik pencatatan keuangan pada UMKM di Kecamatan Jambi Luar Kota. Demikian pula, pengalaman pemilik usaha juga berpengaruh positif dan signifikan terhadap praktik pencatatan keuangan. Secara simultan, pengetahuan akuntansi dan pengalaman pemilik usaha berpengaruh signifikan terhadap praktik pencatatan keuangan. Temuan ini menegaskan bahwa peningkatan literasi akuntansi dan akumulasi pengalaman usaha dapat mendorong pengelolaan keuangan yang lebih tertib dan profesional di kalangan pelaku UMKM. Oleh karena itu, disarankan agar pemerintah daerah, lembaga pendidikan, dan instansi terkait meningkatkan program pelatihan akuntansi dan pendampingan keuangan bagi pelaku UMKM guna memperkuat daya saing dan keberlanjutan usaha mereka.
Pengaruh Kinerja Keuangan dan Sustainability Report terhadap Harga Saham (Studi Kasus Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023) Imannisa, Maulida; Yudi, Yudi; Gowon, Muhammad
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: 10.22437/82z2ay22

Abstract

This study is entitled “The Effect of Financial Performance and Sustainability Report on Stock Prices (Case Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2022-2023 Period)”. The purpose of this study is to determine the effect of Return on Assets, Return on Equity, Debt to Equity Ratio, Earning per Share, and Sustainability Report on stock prices of Property and Real Estate companies listed on the Indonesia Stock Exchange for the 2022-2023 period. The data used in this study are secondary data and use multiple linear regression analysis. Based on the results of the descriptive analysis, it is known that the Return on Assets (X1) variable, Return on Equity (X2) variable, Debt to Equity Ratio (X3) variable, Sustainability Report (X5) variable has an insignificant effect on stock prices. While the Earning per Share (X4) variable has a significant effect on stock prices.
Pengaruh Biaya Produksi, Biaya Operasional dan Penjualan Terhadap Laba Bersih Pata Perusahaan Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Tahun 2020-2024 Lestari, Anggi Putri; Yudi, Yudi; Yuliusman, Yuliusman
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: 10.22437/4pkctp29

Abstract

This study aims to determine the Effect of Production Costs, Operating Costs and Sales on Net Profit in Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange in 2020-2024. This type of research is quantitative research with an associative approach. The population in this study amounted to 73 companies and a sample of 35 companies was obtained using a purposive sampling technique. The data collection method used the exchange rate and documentation method. The data analysis techniques used were descriptive statistical tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, t-tests, f-tests and coefficient of determination (R2) tests. The simultaneous coefficient of determination is 69.8%, and the remaining 30.2% is influenced by other variables not explained in this study.
THE INFLUENCE OF CAPITAL EXPENDITURE, ECONOMIC GROWTH, AND FISCAL STRESS ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE Susanti, Susi; Sam, Iskandar; Yudi, Yudi
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (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.v17i1.46767

Abstract

This study investigates the influence of capital expenditure, economic growth, and fiscal stress on the financial performance of Regency/City Governments in Jambi Province from 2017 to 2023. The background of this research lies in the disparity of financial performance across regions and the growing fiscal pressures faced during and after the COVID-19 pandemic. Using a quantitative approach, the study employed secondary data from the Audit Reports of the Supreme Audit Agency and analyzed them using multiple regression. The findings reveal that capital expenditure and fiscal stress have a positive and significant impact on regional financial performance, whereas economic growth has no substantial influence. These results suggest that local governments’ financial outcomes are more sensitive to internal fiscal management than to macroeconomic changes. The study implies that increasing capital investment and effectively managing fiscal stress can enhance financial performance, and offers recommendations for policy and future research to support sustainable regional financial governance
IMPLEMENTATION OF ACTIVITY-BASED COSTING IN DETERMINING INPATIENT RATES AT RSUD RADEN MATTAHER JAMBI Patmalarsih, Abdila Rungki; Yudi, Yudi; Erwati, Misni
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.v18i1.47764

Abstract

The Activity-Based Costing (ABC) approach is a more sophisticated and accurate solution for tracing the source of costs. This study aims to provide empirical contributions regarding the relevance of applying ABC in determining more accurate inpatient rates at RSUD Raden Mattaher Jambi. Using a descriptive qualitative approach and case studies, this research explores how the application of ABC principles can improve cost allocation transparency, operational efficiency, and assist managerial decision-making. The findings indicate an overcost of 30% for the VIP class and 28% for the VVIP class, while the I, II, and III classes experienced undercosts of 6%, 38%, and 88%, respectively. The current inpatient rates applied by the hospital are Rp 1,187,803 for the VVIP class, Rp 807,683 (VIP), Rp 638,666 (Class I), Rp 551,901 (Class II), and Rp 469,900 (Class III). Therefore, the researchers hope that RSUD Raden Mattaher Jambi can process the costs incurred by the hospital and record the latest data on facilities and infrastructure in greater detail, ensuring that all information aligns with on-site conditions to identify areas of waste, improve efficiency, and optimize resource management in response to market dynamics and the evolving needs of patients.
Perancangan Web Profile Pada SMA Negeri 5 Medan Johan, Johan; Yudi, Yudi; Jimmy, Jimmy; Yuliana
Skena Teknologi Vol. 2 No. 1 (2025): Skena Teknologi
Publisher : Skena Teknologi

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

Abstract

Sistem informasi yang sedang berjalan di SMA Negeri 5 Medan masih menggunakan penawaran jasa untuk mempromosikan kegiatan secara manual seperti brosur. Kegiatan dalam membuat bosur membutuhkan waktu dan biaya yang sangat banyak, dan jika ada produk atau penawaran harga terbaru, maka brosur tidak dapat dipakai lagi, melainkan harus dicetak baru kembali. Dari kesimpulan tersebut maka dibutuhkan web profile dalam mempromosikan SMA Negeri 5 Medan. Metode dalam pengembangan sistem informasi yang dirancang menggunakan metode SDLC (System development life cycle) yang menggunakan bahasa pemrograman PHP dan menggunakan alat bantu perancangan UML (Unified Modelling Languange). Perancangan pada web profile dapat membantu penghematan dalam waktu, biaya dan luasmya jangkauan yang didapat.
Perancangan Sistem Informasi Pengolahan Data Rental Mobil pada CV. Permata Mobil Medan Risyani, Yeni; Johan, Johan; Yudi, Yudi; Jimmy, Jimmy; Yuliana
Skena Teknologi Vol. 2 No. 1 (2025): Skena Teknologi
Publisher : Skena Teknologi

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

Abstract

CV Permata Mobil Medan merupakan perusahaan yang bergerak dalam penjualan mobil dan penyewaan mobil. Perusahaan ini menyewakan bus-bus dan mobil-mobil pickupnya untuk keperluan transportasi perusahaan. Seiring dengan berkembangnya CV, Permata Mobil Medan yang ditandai dengan jumlah cost yang semakin banyak maka perusahaan penyewaan mobil tersebut tentunya membutuhkan suatu sistem informasi yang dapat mencatat dan mengolah data penyewaan mobil dari setiap client-nya serta informasi dari data armada yang dipunyai, mengingat saat ini sistem pencatatan hanya dilakukan dengan menggunakan suatu buku penyewaan dan laporan diproses dengan menggunakan aplikasi spreadsheet sehingga model pencatatan tersebut kurang efisien jika terdapat banyak transaksi penyewaan yang akan diproses. Adapun tujuan penelitian ini adalah untuk merancang sistem informasi penyewaan mobil pada CV. Permata Mobil Medan untuk mengatasi permasalahan yang dialami oleh CV. Permata Mobil Medan. Dalam perancangan ini penulis menggunakan database Microsoft SQL Server 2000 dengan bahasa pemrograman Visual Basic 2005 dan Seagate Crystal Report 10.0 untuk mendukung aplikasi yang dibuat. Dengan adanya sistem yang penulis rancang maka informasi yang lambat diterima oleh langganan dan pimpinan dapat diatasi dengan penyajian laporan seperti laporan penyewaan, laporan pendapatan sewa, laporan pelunasan, surat penyewaan, laporan frekuensi penyewaan mobil, sehingga tujuan dari perusahaan untuk melayani pelanggan akan lebih baik, yang pada akhirnya akan meningkatkan pendapatan bagi perusahaan dan dapat mempermudah pimpinan dalam mengambil keputusan, sehingga diharapkan keputusan yang diambil merupakan keputusan yang terbaik.
The Moderating Role of Audit Quality in the Relationship between Good Corporate Governance and Leverage on Financial Statement Integrity Assobary, Alfanna Ibnu; Yudi, Yudi; Ridwan, Muhammad
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.v7i1.269

Abstract

Introduction/Main Objectives: he integrity of financial statements is essential for maintaining investor and creditor confidence, particularly in capital-intensive sectors such as infrastructure. Background Problems: Recurrent financial reporting scandals in Indonesia, including cases involving major state-owned enterprises, indicate weaknesses in corporate governance and external audit effectiveness. High leverage further intensifies financial pressure, potentially encouraging earnings manipulation. Prior studies on the relationship between Good Corporate Governance (GCG), leverage, audit quality, and financial statement integrity show inconsistent results. Novelty (optional): This study introduces audit quality as a moderating variable in the relationship between GCG and leverage on financial statement integrity, specifically within infrastructure companies listed on the Indonesia Stock Exchange during 2022–2024. Research Methods: A quantitative explanatory approach was employed using secondary data from 41 companies (123 observations). Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Finding/Results: The results reveal that GCG, leverage, and audit quality do not have a significant direct effect on financial statement integrity. Additionally, audit quality does not moderate the relationship between GCG and financial statement integrity. However, audit quality significantly moderates the relationship between leverage and financial statement integrity, indicating its role in mitigating risks associated with high debt levels. Conclusion: The findings suggest that internal governance mechanisms alone are insufficient to ensure financial reporting integrity. Audit quality plays a crucial role, particularly in high-leverage conditions, although the overall explanatory power of the model remains limited.
Asset Misappropriation: a Fraud Hexagon Theory Perspective with Integrity as a Moderating Variable in the Public Sector (An Empirical Study of Regional Government Organizations in Jambi Province) Rizqiyah, Wasiatur; Yudi, Yudi; Friyani, ⁠Rita
Nomico Vol. 3 No. 4 (2026): Nomico- May
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/y335vd49

Abstract

Fraud has become a critical issue that can threaten accountability and performance in the public sector. One common form of fraud is asset misappropriation, which has the potential to cause significant financial losses to the state. This study aims to examine the effect of the fraud hexagon on asset misappropriation, with integrity as a moderating variable, within Regional Government Organizations (OPD) in the Provincial Government of Jambi. The approach used was quantitative, with data collection techniques through questionnaires distributed to state civil servants. Data analysis was conducted using the Partial Least Square (PLS-SEM) method. The results showed that pressure and opportunity significantly influenced asset misappropriation, while rationalization, capability, arrogance, and collusion did not. These findings indicate that asset misappropriation in the local government sector is more influenced by pressure and opportunity than other factors. Furthermore, integrity was proven to weaken the influence of pressure on asset misappropriation, but was unable to moderate the influence of opportunity, rationalization, capability, arrogance, and collusion. These results confirm that integrity plays a role as a value-based internal control, but cannot replace the function of a strong internal control system. Therefore, efforts to prevent asset misappropriation need to be implemented by strengthening individual integrity and improving the effectiveness of internal control systems and organizational accountability. This research contributes to the development of the fraud hexagon theory in the context of the public sector in Indonesia.
THE EFFECT OF REGIONAL WEALTH, INTERGOVERNMENTAL TRANSFERS, CAPITAL EXPENDITURE, AND GOVERNMENT SIZE ON REGIONAL FINANCIAL PERFORMANCE IN JAMBI PROVINCE FOR 2019–2024 Tarigan, Helpiana; Yudi, Yudi; Maysarah , Nyimas Dian
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/cxhp4d71

Abstract

 This study aims to examine the effect of regional wealth level, intergovernmental transfer funds, capital expenditure, and government size on financial performance in regencies/municipalities in Jambi Province during the period 2019–2024. The population of this study consists of all regencies/municipalities in Jambi Province from 2019 to 2024. The sampling technique used is saturated sampling, resulting in 66 data samples. Data analysis was conducted using multiple linear regression analysis with IBM SPSS version 27 as the analytical tool. The results of this study indicate that (1) regional wealth level has no effect on the financial performance of regencies/municipalities in Jambi Province, (2) intergovernmental transfer funds have no effect on the financial performance of regencies/municipalities in Jambi Province, (3) capital expenditure has a significant effect on the financial performance of regencies/municipalities in Jambi Province, and (4) government size has no effect on the financial performance of regencies/municipalities in Jambi Province.
Co-Authors Abdallah, Zachari Achmad Hizazi Agus Tedyyana, Agus Akbar, Awal Anggarani, Vera Arman Arman Assobary, Alfanna Ibnu Azkia, Muti'a Chairofta, Alvareza Damayanti Rusmana, Fenny Defiana, Amelia DINI ARIDYA PUTRI Djojo, Achmad Dwi Novrian Yuliansyah Dwi Putra, Rifal Fajrillah, Fajrillah Fandora, Elsa Fauzi, Rai Ahmad Febriansa, M Rahman Fitriadi, Khairul FRIYANI, RITA Friyani, ⁠Rita Ginting, Erwin Gowon, Muhammad Hady Octama, Ghaly Naufal Hamzah Hamzah Hamzah, Hamzah Hanny Handiyani Herawary, Netty Heri Gunawan Hernando, Riski Hizazi, Hizazi Hrp, Ahir Yugo Nugroho Hurip Pratomo Hustilah, Niken Ihwana, Sandy Imannisa, Maulida Indradewa, Rhian Jamaili, Salman Jimmy Jimmy Johan Johan Junaidi Junaidi Junaidi, J Kapadia, Raju Karlena Indriani Khaldun, Muhammad Hafidz Ibnu Khoiriyah, Atifa Zulfa Kresna Ramanda Lestari, Anggi Putri Lestari, Astuti Lihawa, Wahyudin Liona Efrina S Lisniasari, Lisniasari M, Aminatuzzuhriah M. Yogi Riyantama Isjoni Maharanti, Puan Maysarah , Nyimas Dian Meliana, Siska Merry, Maria Misni Erwati Monique Ds, Eska Prima Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nanda Afrimelta Nandang, Ignatius Nasution, Adnan Buyung Nasution, Suswati Netty Herawaty Nilaprapti, Endang Nirmalawati Nirmalawati Novita, Irawati Nursifitri, Nadya Octary, Tiara Patmalarsih, Abdila Rungki Putra, Oky Rachmadi, Agus Rahayu , Rahayu Rahayu Rahayu Rainiyati Rainiyati ramadhan, Muhammad Gema Ratih Kusumastuti Reni Yustien Ria Eka Sari, Ria Eka Riszki, Riszki Rizki B, Anisa rizqiyah, wasiatur Rosyada, Ida Ruswandi, Uus Sagita, Dora Salman Jumaili Sam, Iskandar Saputra, Bagus Handi Sari, Delsy Cantika Sari, Fadhilah SAUDAGAR, FERDIAZ Selwen, Panir Sembiring, Nita Shofia Amin Sianturi, Charles Sigit Indrawijaya Sinaga, salsa Siswahyudianto SRI RAHAYU Sri Rahayu Sri Widiyati, Sri Suhariyanto, S Susfa Yetti, Susfa Susi Susanti Syafrul Antoni Syamsiar, Syamsiar Tarigan, Helpiana Tialonawarmi, Feny Tiara Aninditha Tiswiyanti, Wiwiek Tutik Sri Hariyati Venty Diwi Afriastuti Waisen, Waisen Widiastuti, Fitri Wijaya , Rico Wiwik Tiswiyanti Yeni Risyani Yuliana Yuliana Yuliana Yuliana Zelovena, Syabina Maharani Zulfa, Atifa Zulfina Adriani