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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Al-Iqtishad JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Business Management Education (JBME) EKONOMIS : Journal of Economics and Business JURNAL RISET AKUNTANSI JAMBI Jurnal Akuntansi Kompetif JASF (Journal of Accounting and Strategic Finance) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Khazanah Intelektual Jurnal Pengabdian Masyarakat Bhinneka ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Ilmu Multidisplin Electronic Journal of Education, Social Economics and Technology Jurnal Bisnis dan Manajemen (JURBISMAN) Jurnal SMART: Sosial Ekonomi Kerakyatan Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Economics, Business and Innovation Research Asian Journal of Management, Entrepreneurship and Social Science Ulil Albab Jurnal Publikasi Ekonomi dan Akuntansi
Liona Efrina S
Universitas Adiwangsa Jambi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Transfer Pengetahuan Pemanfaatan Pupuk Organik Guna Meningkatkan Produktivitas dan Pendapatan Usahatani Padi Sawah di Desa Teluk Kecamatan Pemayung Kabupaten Batanghari Ulma, Riri Oktari; Fitri, Yanuar; Damayanti, Yusma; Nurchaini, Dewi Sri; Elwamendri, Elwamendri; Yulismi, Yulismi; Fathoni, Zakky; Fatih, Muhammad Damas; Efrina, Liona; Nainggolan, Saidin
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.224

Abstract

Produktivitas padi sawah di Desa Teluk, Kecamatan Pemayung, Kabupaten Batanghari mengalami penurunan dalam lima tahun terakhir akibat penggunaan pupuk kimia berlebihan, degradasi kesuburan tanah, dan minimnya pengetahuan petani tentang teknologi pupuk organik. Program pengabdian masyarakat ini bertujuan untuk mentransfer pengetahuan pemanfaatan pupuk organik guna meningkatkan produktivitas dan pendapatan usahatani padi sawah. Metode yang digunakan adalah Community Based Participatory Development (CBPD) dengan pendekatan learning by doing, technology transfer, dan community empowerment. Kegiatan meliputi sosialisasi, penyuluhan, pelatihan praktik pembuatan pupuk organik JAKABA (Jamur Keabadian) dan JADAM, serta monitoring dan evaluasi. Hasil program menunjukkan peningkatan hasil panen, efisiensi biaya produksi, perbaikan kualitas tanah, dan peningkatan kemandirian petani. Pupuk JAKABA memiliki tingkat adopsi lebih tinggi dibandingkan JADAM karena kemudahan bahan baku dan proses pembuatan. Program ini berhasil membentuk kelompok tani pengolah pupuk organik dan berpotensi untuk direplikasi di wilayah lain, mendukung pertanian berkelanjutan dan ketahanan pangan nasional.
Dari Sungai Medang untuk Dunia: Kolaborasi Masyarakat dalam Menjadikan Air Terjun Ikonik Kerinci sebagai Destinasi Ekowisata Unggulan: Pengabdian Liona Efrina. S; Eka Julianti Efris Saputri; Parassela Pangestu Primadiva; Vera Amalia
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1142

Abstract

Sungai Medang Waterfall is not just a natural tourist attraction, but also a Sungai Medang Waterfall is not only a natural tourist attraction, but also a great potential that can be developed as an ecotourism destination based on local wisdom. Despite its extraordinary appeal, the local community faces serious challenges, especially related to minimal understanding of sustainable tourism management, promotion, and packaging of local attractions. This community service activity aims to increase the capacity of the community to manage tourism potential independently. The approach used includes training, mentoring, and the preparation of a structured tourism development plan. The implementation methods applied include field observation, Focus Group Discussion (FGD), tourism management training, and the creation of promotional media. The results of this activity show an increase in community understanding of the concept of ecotourism, as well as the preparation of an action plan for developing Sungai Medang Waterfall tourism. The conclusion of this activity emphasizes the importance of collaboration between the community, village government, and academics in realizing a sustainable tourism destination that is not only economically profitable, but also preserves culture and the environment.
Pemanfaatan Rebung Lokal dalam Inovasi Sambal Cabe Suhin (Toona Sureni) sebagai Upaya Peningkatan Pendapatan Petani di Kabupaten Kerinci: Pengabdian Liona Efrina. S; Anggia Ayu Lestari; Elsya Fitrianisa; Ari Yopi Ispa
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1143

Abstract

The use of local bamboo shoots in the innovation of Sambal Cabe Suhin product aims to increase the added value of agricultural products and farmers' income in Kerinci Regency. Bamboo shoots, as an abundant commodity in this region, have not been optimally utilized in the processed food industry. Through the traditional culinary innovation of Sambal Cabe Suhin combined with bamboo shoots, this product is expected to have higher competitiveness, longer shelf life, and wider market reach. This community service was carried out using descriptive methods and a participatory approach, involving farmer groups and MSMEs as the main partners. The results of the activity showed that the use of bamboo shoots in traditional chili sauce was able to increase farmers' income by 20-30% compared to the sale of fresh bamboo shoots. In addition, local wisdom-based processing also supports the preservation of culture and the potential for regional culinary tourism. The innovation of Sambal Cabe Suhin based on bamboo shoots is one of the creative strategies to strengthen the local economy and the welfare of the farming community.
Pelatihan Terpadu Agribisnis Hortikultura Dalam Rangka Optimalisasi Lahan Di Desa Setiris, Kecamatan Maro Sebo, Kabupaten Muaro Jambi: Penelitian Elwamendri; Yanuar Fitri; Yusma Damayanti; Dewi Sri Nurchaini; Yulismi; Zakky Fathoni; Riri Oktari Ulma; Liona Efrina; Edison
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1324

Abstract

This community engagement program aimed to empower women's farmer groups through horticultural cultivation training, focusing on water spinach (kangkung), to optimize the use of yard land owned by the PKK Danau Keman group in Setiris Village, Maro Sebo Subdistrict, Muaro Jambi Regency. The PKK Danau Keman group consists of 20 members who had not previously utilized their 10 m² yard effectively. Using a participatory extension method, the members were equipped with practical knowledge and skills in horticultural cultivation, including land preparation, planting, harvesting, and product marketing. The results show that all members were able to implement cultivation techniques independently. The harvested kangkung is regularly sold, contributing to the group’s income. This activity not only improved technical skills but also enhanced women's roles in food security and household economy. The program proved effective as a community-based empowerment model that can be replicated in similar regions
Netnographic Studies in the Implementation of Accounting Information Systems (SIA) in the Facebook Group Online Community "Learning Sharia Accounting" Mauliyah, Nur Ika; Efrina, Liona; Jumaidi, Lalu Takdir
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.02.148-166

Abstract

The concept of Information Systems has evolved into specialized applications, including Accounting Information Systems (AIS) based on Sharia principles. Studies on Sharia Accounting Information Systems are expanding beyond corporate contexts, reaching online communities through social media platforms such as the Facebook group "Belajar Akuntansi Syariah." This study aims to explore the utilization of social media as a platform for sharing, exchanging, interpreting, and applying Sharia-based accounting information. Using a netnographic method within a constructivist paradigm, this research analyzes interactions among community members. The findings reveal that discussions in the "Belajar Akuntansi Syariah" group primarily focus on topics such as the code of ethics for Sharia accountants and auditors, participation in Sharia-themed seminars or workshops, professional development opportunities for Sharia accounting graduates, digital Islamic finance training programs, and recommendations for beginner-friendly Sharia accounting books. The group also serves as a hub for promoting seminars, sharing learning resources, and fostering professional networks. This study highlights the significant role of online communities in disseminating Islamic accounting knowledge. It recommends that government institutions and relevant stakeholders in Sharia AIS management recognize and support these digital interactions to enhance the development and accessibility of Sharia accounting education.
Pengaruh Dewan Komisaris, Dewan Direksi Dan Komite Audit Terhadap Kinerja Keuangan Perbankan Terdaftar BEI 2020-2023 Arie Masrul Gunawan R; Vera Amalia; Liona Efrina; Endah Arum Wangi
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 3 No. 3 (2025): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v3i3.1226

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dewan komisaris, dewan direksi, dan komite audit terhadap kinerja keuangan perbankan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Penelitian ini menggunakan data panel yang mengintegrasikan data runtut waktu (time series) dan data silang (cross section). Jenis dan Sumber Data dalam penelitian merupakan Data sekunder yang diperoleh dari laporan tahunan perbankan umum konvensional (persero) yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dalam penelitian ini terdiri dari 4 perbankan umum konvensional (persero) yang terdaftar di BEI tahun 2020-2023.Hasil penelitian menunjukkan bahwa secara parsial, dewan komisaris berpengaruh signifikan terhadap kinerja keuangan yang diukur melalui ROA dan ROE. Sementara itu, dewan direksi dan komite audit tidak menunjukkan pengaruh signifikan terhadap ROA maupun ROE. Namun secara simultan, ketiga variabel independen tersebut menunjukkan pengaruh signifikan terhadap ROA, tetapi tidak signifikan terhadap ROE. Pentingnya tata kelola perusahaan dalam meningkatkan kinerja keuangan, khususnya melalui peran dewan komisaris.
Analysis of Determinants of Sustainability of MSMEs in the Tourism Sector of Kerinci Regency Sari, Deby Anggun; S, Liona Efrina; Hartati, Bella; Irawan, Deki
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2298

Abstract

This study aims to analyze the factors that influence the income of MSME traders in the tourism sector in Kerinci Regency, and analyze the prospects for the sustainability of MSMEs in the tourism sector in Kerinci Regency. The first analysis method used is multiple linear regression data analysis, the multiple linear regression model is used to measure the influence of independent variables, namely capital, working hours, length of business, labor and education on the dependent variable, namely MSME income, and secondly, Multidimensional Scaling (MDS) analysis is used, to analyze the prospects for the sustainability of MSMEs in the tourism sector in Kerinci Regency. The results of this study concluded that simultaneously the variables of capital, working hours, business duration, and labor have a positive and significant influence on the income of traders. However, partially only the labor variable does not have a significant effect on the income of MSME traders in the tourism sector in Kerinci Regency. This study also concluded that the analysis of the sustainability of tourism sector businesses in Kerinci Regency was obtained multidimensionally with a fairly sustainable category for MSMEs in the tourism sector in Kerinci Regency.
Application of RBV Theory In Measuring The Success of MSME Competitive Advantage Business Strategies In The Era of Uncertainty Efrina S, Liona; Azmi, Mohamad; Primadiva, Parassela Pangestu; Utama, Ahmad Nur Budi; Anggun, Debby
Electronic Journal of Education, Social Economics and Technology Vol 5, No 2 (2024)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v5i2.722

Abstract

The application of Resource-Based View (RBV) theory becomes relevant for MSMEs to maximize internal resources that are unique and difficult to imitate in order to create a sustainable competitive advantage. The purpose of this study is to provide a more comprehensive insight into the role of a combination of internal resources and digital strategies in creating a sustainable competitive advantage amid market uncertainty.This research uses a quantitative method with a case study approach to gain a deeper understanding of the phenomenon in a particular context. Data collection techniques were conducted through questionnaires, observations, interviews, and documentation including reports, guidelines, and related research journals. After the data was collected, the analysis was carried out quantitatively using SEM-PLS.The results concluded that social capital, quality products, owner dedication, qualified staff, and effective control influence the success of MSMEs in a changing market.The application of Resource-Based View (RBV) theory emphasizes the importance of utilizing internal and external resources to create competitive advantage. In an era of uncertainty, the utilization of these resources allows MSMEs to adapt and survive in a dynamic market.
Pelatihan Pengelolaan Keuangan, Penyusunan Model Bisnis, SOP, dan Manajemen BUMDes KDMP Desa Bukit Makmur, Kecamatan Sungai Bahar, Kabupaten Muaro Jambi Efrina, Liona; Lastari, Adria Wuri; Saputri, Eka Julianti Efris; Amalia, Vera; Primadiva, Parassela Pangestu; Pradana, Aditya; Apriyandi, Rian Fitra; Taufik, Haviz; Aulia, Azwani; Arjun, M
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.813

Abstract

Penguatan kapasitas pengelolaan keuangan desa merupakan elemen kunci dalam mewujudkan tata kelola pemerintahan desa yang akuntabel serta mendukung kemandirian ekonomi. Program pelatihan dan pendampingan yang dilaksanakan di Desa Bukit Makmur, Kecamatan Sungai Bahar, Kabupaten Muaro Jambi, dirancang untuk meningkatkan kompetensi aparatur desa dan pengelola Badan Usaha Milik Desa (BUMDes) serta Koperasi Desa Merah Putih (KDMP) dalam aspek perencanaan, pelaporan, dan pertanggungjawaban keuangan. Kegiatan ini mengadopsi pendekatan workshop berbasis modul, praktik simulatif, serta penerapan aplikasi digital BUMDes sebagai alat bantu dalam sistem pelaporan keuangan. Peserta pelatihan menunjukkan peningkatan kemampuan dalam pencatatan transaksi, penyusunan laporan keuangan yang berstandar, serta perumusan model bisnis dan SOP yang terstruktur. Digitalisasi administrasi dan manajemen keuangan terbukti mempercepat proses pelaporan dan meningkatkan akurasi data. Secara simultan, Desa Bukit Makmur mengalami transformasi menuju konsep Smart Agro-Ecopreneurship. Intervensi strategis ini mencakup digitalisasi sistem keuangan, peningkatan kapasitas sumber daya manusia, serta pengembangan inovasi produk dan pemasaran digital. Hasil konkret dari program ini mencakup penerapan standar akuntansi SAK-ETAP dalam tata kelola keuangan, terbentuknya lima unit usaha produktif yang terintegrasi, serta munculnya inovasi ekonomi sirkular melalui produk-produk lokal seperti, keripik olahan gedebog pisang, keripik pare, manisan pepaya, abon pepaya, dan bioenergi. Model pemasaran digital juga mulai diterapkan melalui platform daring, yang memperluas jangkauan pasar. Dampak positif dari kegiatan ini mencakup peningkatan pendapatan BUMDes dan masyarakat, akuntabilitas kelembagaan, serta kesadaran lingkungan yang lebih tinggi. Model ini terbukti menjadi kerangka pemberdayaan ekonomi desa yang adaptif dan dapat direplikasi, serta menjadi acuan strategis dalam transformasi desa mandiri dan berkelanjutan di wilayah Kabupaten Muaro Jambi
UKURAN PERUSAHAAN DAN FEE AUDIT SEBAGAI PENENTU KUALITAS AUDIT: STUDI KASUS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2023 Yenni Affriyanti; Aditya Pradana; Vera Amalia; Liona Efrina
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2514

Abstract

This study aims to examine the influence of company size and audit fees as determinants of audit quality. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sampling method used was purposive sampling. The sample size in this study was 47 companies over a three-year period, resulting in a total sample of 141. The data analysis methods used to test the hypotheses were descriptive statistics and logistic regression analysis using SPSS software. The results of this study indicate that company size and audit fees influence audit quality. Keywords: Firm Size, Audit Fee, Audit Quality
Co-Authors Ade Hermansyah Aditya Pradana Aditya Pradana Aditya Pradana, Aditya Ahmad Nur Budi Utama Anggia Ayu Lestari Anggun, Debby Anisa Maulida Apriyandi, Rian Fitra ar, Ary Andika Ari Yopi Ispa Arie Masrul Gunawan R Arjun, M ASWANDI Aulia, Azwani Azmi, Mohamad Azwani Aulia Deby Anggun Sari deki Irawan Dewi Sri Nurchaini dewi sri nurchaini, dewi sri Dina Olivia, Dina Edison Efandri Agustian Eka Julianti Efris Saputri Eka Julianti Efris Saputri Eka Julianti Efris Saputri Eka Julianti Efris Saputri Eka Maryatni Elsya Fitrianisa Elwamendri Endah Arum Wangi Enggar Diah Puspa Arum Eva Setiarini Damanik, Eva Setiarini Evi Nurhayati Evrina fariko, andri Fatih, Muhammad Damas Febriani, Yessi Fery Purnama, Fery Ginanjar Wilujeng Hartati Hartati Hartati, Bella Haviz Taufik Ikke Yamalia Ilfan, Freddy Imam Nazarudin Latif Julianti Efris Saputri Jumaidi, Lalu Takdir Junaidi Junaidi Lestari, Adria Wuri Lisa Lestari Mauliyah, Nur Ika Misnawati Mohammad Azmi Mohammad Azmi Muhammad Arif Rizwan Netty Herawaty Nur Eka Mauliyah Nur Ika Mauliyah Nurulfa Parassela Pangestu Primadiva Parassela Pangestu Primadiva Parassela Pangestu Primadiva Perdana Aditya, Perdana Primadiva, Parassela Pangestu Rafles Ginting Rahayu, Vika Indah Raidah, Husni Rama Dhonal Raya Sulistyowati Riri Oktari Ulma Saidin Nainggolan, Saidin Sartika Sartika SRI RAHAYU Subari Subari Syaputra, M.Rialdi Tanjung, Ferri Saputra Togi Marito Simanjuntak Tona Aurora L Vera Amalia Veronica, Deka Yanuar Fitri Yanuar Fitri, Yanuar Yenni Affriyanti Yudi Yudi Yulismi Yulismi, Yulismi Yusma Damayanti Zakky Fathoni zakky fathoni, zakky