Article Per Year (5 Year)
p-Index From 2021 - 2026
7.567
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Tadrib: Jurnal Pendidikan Agama Islam Sinkron : Jurnal dan Penelitian Teknik Informatika Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) FINANCIAL : JURNAL AKUNTANSI JTIK (Jurnal Teknik Informatika Kaputama) Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal Teknik Industri Terintegrasi (JUTIN) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) Devotion: Journal of Research and Community Service Journal of Applied Business, Taxation and Economics Reseach Jurnal Minfo Polgan (JMP) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat Journal of Business Studies and Management Review Jurnal Pepadu Jambi Accounting Review (JAR) Indonesian Journal of Applied and Industrial Sciences (ESA) Panthera : Jurnal Ilmiah Pendidikan Sains dan Terapan Jurnal Ekonomi Syariah Indonesia Innovative: Journal Of Social Science Research Jurnal Kedokteran Hewan Jurnal Dehasen Mengabdi International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan JUPEMA Accounting Studies and Tax Journal International Journal of Information System and Innovation Management PUBLIDIMAS SWAGATI: Journal of Community Service Asian Journal of Management, Entrepreneurship and Social Science Jurnal Pendidikan Buddha dan Isu Sosial Kontemporer (JPBISK) Jurnal Akuntansi Kontemporer Jurnal Cakrawala Akuntansi
Yudi Yudi
Universitas Potensi Utama
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

Published : 68 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 68 Documents
Search

 3   4   5   6   7 
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.
THE EFFECT OF DISCRETIONARY AND NON-DISCRETIONARY INCOME SMOOTHING AND CAPITAL BUFFER ON CREDIT GROWTH: MODERATED BY LIQUIDITY RISK Yudi, Yudi; Rachmawati, Sistya
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12806

Abstract

ABSTRACTThis study aims to examine the effect of discretionary and non-discretionary income smoothing and capital buffers on credit growth, moderated by liquidity risk. This study uses data regression analysis with a fixed-effects model. The study sample consisted of 170 respondents, consisting of 36 banking companies listed on the Indonesia Stock Exchange from 2020 to 2024. The results of this study show a significant positive effect of discretionary and non-discretionary income smoothing and capital buffers on credit growth. Liquidity risk has no effect on credit growth, and the interaction with discretionary income smoothing has been proven to strengthen this effect, indicating as quasi-moderation. However, when liquidity risk interacts with non-discretionary income smoothing and capital buffers, the interaction is proven not to strengthen the effect, indicating as predictor moderation. Originality this study offers important insights for regulators and practitioners regarding the impact of income smoothing and capital buffers in controlling credit growth during the COVID-19 pandemic.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perataan laba diskresioner, dan non-diskresioner dan modal penyangga terhadap pertumbuhan kredit bank yang dimoderasi oleh risiko likuiditas. Penelitian ini menggunakan analisis regresi data dengan fixed effect model. Sampel penelitian ini sebanyak 170 terdiri dari 36 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2024. Hasil studi ini membuktikan adanya pengaruh positif signifikan perataan laba diskresioner dan non-diskresioner dan modal penyangga terhadap pertumbuhan kredit. Risiko likuiditas tidak berpengaruh terhadap pertumbuhan kredit, namun setelah diinteraksikan dengan perataan laba diskresioner, terbukti memperkuat, yang disebut sebagai kuasi moderasi. Risiko likuiditas diinteraksikan dengan perataan laba non-diskresioner dan penyangga modal, terbukti tidak memperkuat, yang disebut sebagai moderasi prediktor. Orisinalitas studi ini menawarkan wawasan penting bagi regulator dan praktisi tentang dampak perataan laba dan modal penyangga dalam mengendalikan pertumbuhan kredit masa pandemic covid-19
Perancangan dan Analisis Saklar Elektronik Digital Berbasis Arduino dan Transistor untuk Penggunaan Efisiensi Energi Awan, Awan; Hendra, Hendra; Wilianto, Wilianto; Yudi, Yudi; Waisen, Waisen
Jurnal Minfo Polgan Vol. 14 No. 2 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i2.15719

Abstract

Perkembangan teknologi informasi mendorong otomatisasi sistem kelistrikan, terutama dalam pengelolaan energi menjadi efisien. Penelitian ini bertujuan untuk merancang dan menganalisis efisiensi saklar elektronik digital berbasis mikrokontroler Arduino dan transistor untuk pengendalian beban listrik secara otomatis dan terprogram. Sistem ini dapat diimplementasikan untuk menggantikan saklar konvensional dalam skenario rumah pintar. Pengujian dilakukan untuk mengukur kecepatan switching, dan kestabilan pengendalian beban. Hasilnya menunjukkan bahwa sistem saklar digital mampu meningkatkan efisiensi dibandingkan metode manual, serta memberikan fleksibilitas dalam pemantauan dan pengendalian beban melalui sistem digital terintegrasi. Penelitian ini menunjukkan bahwa integrasi Arduino dan transistor dalam sistem pengendalian energi merupakan solusi inovatif dan aplikatif di bidang teknologi informasi dan sistem terdistribusi.
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

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

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 through multiple regression analysis. The findings reveal that capital expenditure and fiscal stress have a positive and significant effect on regional financial performance, while economic growth does not significantly influence it. 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.
Optimalisasi Pariwisata Berbasis Komunitas Melalui Peningkatan Kapasitas Pengelolaan Keuangan di Wisata Mangrove Pangkal Babu Yudi, Yudi; Erida, Erida; Dessy Elliyana; Mar Atun Saadah; Try Syeftiani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5591

Abstract

Kegiatan pengabdian ini bertujuan untuk mengoptimalkan pariwisata berbasis komunitas di Wisata Mangrove Pangkal Babu melalui peningkatan kapasitas pengelolaan keuangan khususnya pada pelaporan keuangan bagi kelompok sadar wisata Mangrove Pangkal Babu. Pariwisata berbasis komunitas (CBT) memiliki potensi besar untuk meningkatkan kesejahteraan masyarakat lokal, namun seringkali terhambat oleh rendahnya kapasitas pengelolaan keuangan yang efektif dan efisien. Melalui pelatihan dan pendampingan keuangan, kegiatan ini membantu kelompok sadar wisata Mangrove Pangkal Babu dalam meningkatkan kemampuan mereka mengelola pendapatan dan melakukan pencatatan keuangan yang transparan. Metode yang digunakan adalah pelatihan partisipatif dan evaluasi berkelanjutan untuk memastikan penerapan hasil pelatihan dalam praktik sehari-hari. Hasil kegiatan menunjukkan adanya peningkatan kemampuan pengelolaan keuangan melalui aplikasi pelaporan keuangan yang diberikan oleh tim pengabdian FEB Universitas Jambi. Diharapkan dengan adanya peningkatan kapasitas ini, wisata Mangrove Pangkal Babu dapat dikelola dengan lebih profesional, mendukung perekonomian lokal, dan menjaga kelestarian lingkungan.
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.
Co-Authors Abdallah, Zachari Achmad Hizazi Agus Tedyyana, Agus Akbar, Awal Anggarani, Vera Aris, Muhammad Arman Arman Awan, Awan Chairofta, Alvareza Damayanti Rusmana, Fenny Defiana, Amelia DINI ARIDYA PUTRI Djojo, Achmad Dwi Putra, Rifal Elliyana, Dessy erida erida Fajrillah, Fajrillah Fandora, Elsa Fauzi, Rai Ahmad Febriansa, M Rahman Fitriadi, Khairul FRIYANI, RITA Ginting, Erwin Gowon, Muhammad Hady Octama, Ghaly Naufal Hamzah Hamzah Hamzah, Hamzah Hanny Handiyani Hendra Hendra Herawary, Netty Heri Gunawan Hernando, Riski Hizazi, Hizazi Hrp, Ahir Yugo Nugroho Hurip Pratomo Hustilah, Niken Ihwana, Sandy Ilham Wahyudi Imannisa, Maulida Indradewa, Rhian Jamaili, Salman 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 Mar Atun Saadah Meliana, Siska Merry, Maria Misni Erwati, Misni 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 Putri Ayu, Ronika Rachmadi, Agus Rahayu , Rahayu Rahayu Rahayu Rainiyati Rainiyati Rainiyati, Rainiyati ramadhan, Muhammad Gema Rangkuti, Ayub Ratih Kusumastuti Reni Yustien Ria Eka Sari, Ria Eka Riszki, Riszki Rizki B, Anisa Rosyada, Ida Rusfa, Melli Ramadhia Ruswandi, Uus Sagita, Dora Salman Jumaili Sam, Iskandar Sapitri, Yulia Saputra, Bagus Handi Saputra, Iin Sari, Delsy Cantika Sari, Fadhilah SAUDAGAR, FERDIAZ Selwen, Panir Sembiring, Nita Shofia Amin Sianturi, Charles Sigit Indrawijaya Sinaga, salsa Sistya Rachmawati Sri Rahayu SRI RAHAYU Sri Widiyati, Sri Suhariyanto, S Suryadi, Nanda Susfa Yetti, Susfa Susi Susanti Suwandhi, Albert Syafrul Antoni Syamsiar, Syamsiar Tialonawarmi, Feny Tiara Aninditha Tiswiyanti, Wiwiek Tutik Sri Hariyati Venty Diwi Afriastuti Waisen, Waisen Widiastuti, Fitri Wijaya , Rico Wilianto Wilianto Wiwik Tiswiyanti Yuliana Yuliana Yuliansyah, Dwi Novrian Zelovena, Syabina Maharani Zulfa, Atifa Zulfina Adriani