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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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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 Affriyanti, Yenni; 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
Peningkatan Daya Saing Telur Gabus Almetta Jambi Melalui Inovasi Kemasan, Digital Marketing, dan Keuangan: Pengabdian Liona Efrina. S; Evrina, Evrina; Yamalia, Ikke; Maryatni, Eka; Purnama, Fery; Aulia, Azwani; Hartati, Bella
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.v4i3.5121

Abstract

Almetta Egg Strips Micro, Small and Medium Enterprises (UMK) is a home industry established in 2011 in Jambi City, owned by Mrs. Dewi Safrida, with 11 employees in production, packaging, and marketing. The products produced include egg strips, various chips, and rempeyek, which have been marketed in local stores, but have not yet entered modern retail due to limited packaging and financial records. An initial survey identified three main problems: conventional marketing, low literacy and technology-based financial records, and limited production equipment. This PKM activity aims to increase the competitiveness of MSEs by strengthening digital marketing, financial management, and modernizing production equipment. The program was implemented for eight months in a participatory manner by lecturers and students of Adiwangsa University Jambi through digital marketing and e-commerce training, digital financial application assistance, online store development, and the provision of production equipment. Activity outputs included redesigning packaging according to modern retail standards, implementing the SIApik application, preparing simple financial reports, and activating social media and online stores. As a result, partners have implemented digital financial recording, online marketing has begun to develop, and production efficiency and quality have increased, so that MSEs have become more modern, efficient, and adaptive to the digital economy and support the achievement of SDGs, KPIs, and the vision of Adiwangsa University Jambi.
Analisis Kinerja Account Representative Dalam Mengatasi Masalah Kepatuhan dan Penagihan Pajak Terhadap Wajib Pajak Badan di KPP Pratama Jambi Telanaipura Evi Nurhayati; Haviz Taufik; Eka Julianti Efris Saputri; Liona Efrina
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5484

Abstract

This study is motivated by the important role of Account Representatives (AR) and tax collection in supporting the improvement of corporate taxpayers’ compliance. However, the compliance level at KPP Pratama Jambi Telanaipura still faces challenges, making it necessary to analyze how these two factors influence taxpayers’ compliance behavior. The purpose of this research is to examine the effect of AR performance, tax collection, and both simultaneously on corporate taxpayers’ compliance. The research method applied is quantitative with an associative approach. Data were collected through questionnaires distributed to corporate taxpayers at KPP Pratama Jambi Telanaipura and analyzed using multiple linear regression with the assistance of SPSS. The findings indicate that AR performance has a positive but not significant effect on corporate taxpayers’ compliance, while tax collection has a positive and significant influence. When considered together, both variables contribute to improving compliance, although other external factors beyond this research are also likely to affect taxpayer behavior
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