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All Journal 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) Jurnal Pengabdian Masyarakat Bhinneka Electronic Journal of Education, Social Economics and Technology Jurnal Bisnis dan Manajemen (JURBISMAN) Jurnal SMART: Sosial Ekonomi Kerakyatan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Asian Journal of Management, Entrepreneurship and Social Science 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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Analisis Proses Perencanaan Dan Penganggaran Daerah (Studi Kasus Pada Pemerintah Kota Padang) Liona Efrina S
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 1 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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

Abstract

Penelitian ini bertujuan untuk mengetahui kelengkapan dan kualitas dokumen perencanaan difokuskan hanya pada dokumen Rencana Pembangunan Jangka Menengah Daerah (RPJMD) Pemerintah Kota Padang dan untuk mengetahui kinerja Sumber Daya Manusia (SDM) Pemerintah Daerah Kota Padang dalam pelaksanaan kegiatan perencanaan dan penganggaran daerah. Penelitian ini dilakukan pada 3 (tiga) Dinas/badan yang terkait dalam pengelolaan keuangan daerah, yaitu: Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kota Padang sebagai dinas/badan yang fokus kinerjanya pada proses Perencanaan, sedangkan Bagian Keuangan Dinas Pengelolaan Keuangan dan Asset (DPKA) Kota Padang sebagai dinas/badan yang fokus kinerjanya pada proses Penganggaran, dan Dinas Pendidikan (DIKNAS) Kota Padang sebagai salah satu dinas/badan yang fokus kinerjanya pada pelayanan masyarakat. Data dikumpulkan melalui wawancara dan dokumentasi. Berdasarkan hasil wawancara dan dokumentasi diperoleh data input, output, outcome, kegiatan pokok, proses, kinerja dan penilaian proses perencanaan dan penganggaran setiap dinas/badan yang diteliti. Selanjutnya data-data tersebut dianalisis untuk menentukan apakah terdapat kelengkapan dan kualitas dokumen perencanaan Rencana Pembangunan Jangka Menengah Daerah (RPJMD) Pemerintah Kota Padang dan bagaimana kinerja Sumber Daya Manusia (SDM) Pemerintah Daerah Kota Padang dalam pelaksanaan kegiatan perencanaan dan penganggaran daerah. Hasil dari analisis ini didapat Penilaian kelengkapan dan kualitas dokumen RPJMD dalam perencanaan dan penganggaran di Pemerintah Daerah Kota Padang dapat dikatakan sudah terwujud dengan baik, ini tercermin dari tingkat penilaian responden sebesar 77%. Dengan penilaian pada 6 (Enam) indikator, yaitu: Kejelasan Visi, Misi dan Agenda Program Kepala Daerah Terpilih yang sudah mencapai 80%, Kelengkapan dan Keterpaduan Rencana sudah mencapai 74%, Pengembangan Keuangan Daerah yang sudah mencapai 75%, Pengembangan Kelembagaan dan Peraturan Daerah sudah mencapai 75%, Proses Partisipasi Penyusunan Rencana sudah mencapai 80%, Kualitas Proses Pemikiran Rencana Strategis, sudah mencapai 85% sedangkan untuk Penilaian terhadap kinerja SDM Pemerintah Daerah (PEMDA) yang terlibat dalam proses perencanaan dan penganggaran dapat disimpulkan berkinerja baik dengan perolehan tingkat penilaian responden sebesar 61%. Dengan penilaian pada 3 (tiga) indikator, yaitu: Telah tersusunnya perencanaan dan penganggaran multi-tahun yaitu 50%, Tercapainya target anggaran yang layak dan berdasarkan proses penyusunan yang realistis yaitu 67%, Sitem pemantauan dan evaluasi partisipatif yang komprehensif dalam proses perencanaan dan penganggaran telah terbentuk 67%.
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.
The Role of Corporate Social Responsibility Decoupling on Corporate Tax Avoidance Latif, Imam Nazarudin; Efrina, Liona; Mauliyah, Nur Ika
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.388

Abstract

Tax avoidance is an issue that continues to generate debate and controversy for its ethics in the business world. Corporate Social Responsibility (CSR) has emerged as a significant factor in bridging the gap between government needs for tax revenues and corporate goals for economic growth. However, based on neo-institutional theory, companies may only show CSR symbolically without taking appropriate concrete actions, creating a gap between communication and actions related to CSR. This action, called CSR decoupling, can create the risk of greenwashing, namely the practice of deceiving the public about a company's environmental or social performance. Therefore, this study aims to investigate the relationship between CSR decoupling and tax avoidance. This exploratory and quantitative research used companies in the food and beverage industry for 2019-2021. Using the purposive sampling method, out of 23 from 72 companies selected, and 69 data were processed with SPSS. The results show that CSR decoupling positively influences tax avoidance, even after the robustness test. This result implies that companies that carry out CSR decoupling tend not to comply with tax regulations formally, although not substantially. The result also depends on the size of the audit committee, the size of the company, and the return on assets. These findings might be useful for policymakers, shareholders, management and board members, audit committees, and investors.
COST VOLUME PROFIT METHOD FOR PROFIT PLANNING ANALYSIS BASED ON ISLAMIC PERSPECTIVE Mauliyah, Nur Eka; Maulida, Anisa; Efrina, Liona; Azmi, Mohammad; Primadiva, Parassela Pangestu
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.35680

Abstract

This MSME is a sector that can help develop the economy in various countries. MSMEs also often ignore the right profit planning for their MSMEs. The profit planning used by managers is the Cost Volume-Profit method. Profit planning is not assessed in terms of its material but is assessed based on an Islamic perspective, in order to bring blessings and prosperity to humans. The aim is to analyze profit planning in the MSME of tea bags of Sedap Malam in Pasuruan Regency using the Cost–Volume-Profit method and to analyze profit planning from an Islamic perspective. The approach and The type used in this study is descriptive qualitative. Data collection was carried out through observation interviews, and documentation. The results of this study are that of profit planning Implemented by the MSME Teh Celup Bunga Sedap Malam is still simple, the profit planning is carried out by the MSME is still not in accordance with the Cost-Volume-Profit (CVP) method and the calculation of its costs is not all included in the management of profit planning. And profit planning based on an Islamic perspective on the Tuberose Flower Tea Bag UMKM is in accordance with Islam, namely halal, not hoarding, not causing harm, and not deceiving.
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.
Co-Authors Aditya Pradana Aditya Pradana, Aditya Affriyanti, Yenni Ahmad Nur Budi Utama Anggia Ayu Lestari Anggun, Debby Apriyandi, Rian Fitra Ari Yopi Ispa Arie Masrul Gunawan R Arjun, M Aulia, Azwani Azmi, Mohamad Deby Anggun Sari deki Irawan Dewi Sri Nurchaini dewi sri nurchaini, dewi sri Edison Efandri Agustian Eka Julianti Efris Saputri Elsya Fitrianisa Elwamendri Endah Arum Wangi Enggar Diah P A Eva Setiarini Damanik, Eva Setiarini Evi Nurhayati Evrina Fatih, Muhammad Damas Fery Purnama, Fery Hartati, Bella Haviz Taufik Jumaidi, Lalu Takdir Latif, Imam Nazarudin Lestari, Adria Wuri Lisa Lestari Maryatni, Eka Maulida, Anisa Mauliyah, Nur Eka Mauliyah, Nur Ika Mohammad Azmi, Mohammad Netty Herawaty Parassela Pangestu Primadiva Primadiva, Parassela Pangestu Rafles Ginting Rahayu, Vika Indah Rama Dhonal Raya Sulistyowati Riri Oktari Ulma Saidin Nainggolan, Saidin SRI RAHAYU Tanjung, Ferri Saputra Tona Aurora L Vera Amalia Veronica, Deka Yamalia, Ikke Yanuar Fitri Yanuar Fitri, Yanuar Yudi Yudi Yulismi Yulismi, Yulismi Yusma Damayanti Zakky Fathoni zakky fathoni, zakky