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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 Asian Journal of Management, Entrepreneurship and Social Science Ulil Albab Jurnal Publikasi Ekonomi dan Akuntansi

Liona Efrina S

Universitas Adiwangsa Jambi

Author-ID : 4248746

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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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

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

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

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

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

Dampak Peran Bendahara Penerimaan Dan Pemanfaatan SIPD Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada OPD Di Kota Jambi) Simanjuntak, Togi Marito; Efrina, Liona; Amalia, Vera
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 6: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i6.17001

Abstract: Penelitian ini bertujuan untuk menginvestigasi implikasi peran bendahara penerimaan dan tingkat pemanfaatan Sistem Informasi Pemerintahan Daerah (SIPD) terhadap kualitas laporan keuangan pada berbagai Organisasi Perangkat Daerah (OPD) di Kota Jambi. Menggunakan desain kuantitatif noneksperimental dengan metode asosiatif kausal, studi ini mengumpulkan data primer melalui kuesioner dan wawancara terstruktur terhadap 30 responden yang berkompeten di bidang pengelolaan keuangan dan pelaporan. Data kemudian dianalisis menggunakan teknik regresi linear berganda. Hasil penelitian mengungkapkan bahwa peran bendahara penerimaan secara parsial memberikan kontribusi signifikan terhadap peningkatan kualitas laporan keuangan pemerintah daerah. Sejalan dengan hal tersebut, pemanfaatan SIPD juga terbukti memiliki pengaruh signifikan dalam mendukung keandalan pelaporan. Secara simultan, interaksi antara kompetensi sumber daya manusia dan optimalisasi sistem informasi ini secara bersama-sama menentukan kualitas laporan keuangan OPD di Kota Jambi. Temuan ini menegaskan bahwa sinergi antara penguatan kapasitas aparatur dan efektivitas penggunaan teknologi informasi merupakan determinan utama dalam mewujudkan tata kelola keuangan yang akurat, transparan, dan akuntabel.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i6.17001

TRANSPARANSI LAPORAN KEUANGAN: IMPLIKASI PENERAPAN PSAK 68 (Fair Value Accounting) KAJIAN LITERATUR PERSPEKTIF INVESTOR Subari, Subari; Efris Saputri, Eka Julianti; Pradana, Aditya; Efrina, Liona
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2857

The application of fair value in financial reporting through PSAK 68 aims to increase the transparency and relevance of financial information for investors. This study examines the implications of implementing PSAK 68 on financial statement transparency based on a literature review. The method used is a literature review, reviewing relevant journals, books, and academic sources. The results of the study indicate that PSAK 68 can increase transparency by presenting values that reflect market conditions and requiring disclosure of valuation techniques and assumptions. However, the use of Level 2 and Level 3 inputs in measuring fair value has the potential to introduce subjectivity, which can reduce the reliability of the information. From an investor perspective, the quality of fair value disclosure significantly influences trust and investment decision-making. Therefore, the implementation of PSAK 68 requires clear and accountable disclosures to optimally achieve the benefits of transparency

M Model Pengembangan Ekowisata Berkelanjutan Danau Kerinci Dan Danau Sipin, Provinsi Jambi: Integrasi Konservasi, Ekonomi Lokal, Dan Budaya: Model Pengembangan Ekowisata Berkelanjutan Danau Kerinci Dan Danau Sipin, Provinsi Jambi: Integrasi Konservasi, Ekonomi Lokal, Dan Budaya Fariko, Andri; Efrina S, Liona; Ilfan, Freddy; Aswandi; Syaputra, M.Rialdi; Febriani, Yessi
Jurnal Khazanah Intelektual Vol. 10 No. 1 (2026): Khazanah Intelektual
Publisher : Brida Provinsi Jambi

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

This study aims to formulate a sustainable ecotourism development model for Lake Kerinci and Lake Sipin, Jambi Province, which are currently facing the challenge of environmental degradation. Using qualitative and quantitative descriptive methods, the study identified potential natural and cultural tourism and analyzed existing environmental conditions. The results indicate that Lake Kerinci has natural ecotourism potential with a low level of degradation, while Lake Sipin requires rehabilitation intervention due to moderate pollution. The formulated development strategy includes cross-sector integration through a SWOT analysis, utilization zoning, and community empowerment through the Tourism Awareness Group (Pokdarwis).

Pengaruh Corporate Social Responsibility (Csr) dan Beban Pajak terhadap Kinerja Keuangan Bank Jambi Periode 2020-2024 Dina Olivia; Aditya Pradana; Liona Efrina S.
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10616

Corporate Social Responsibility (CSR) and tax expense are financial and non-financial factors that can influence a company’s financial performance. This study aims to analyze the effect of CSR and tax expense on the financial performance of Bank Jambi for the 2020–2024 period, measured using Return on Assets (ROA). This study used a quantitative approach with multiple linear regression analysis based on secondary data obtained from Bank Jambi’s annual financial reports. The results showed that CSR had a positive but insignificant effect on ROA, whereas tax expense had a positive and significant effect on financial performance. This finding indicates that an increase in tax expense is in line with an increase in company profit, while the contribution of CSR to financial performance has not been partially proven to be significant. Simultaneously, CSR and tax expense had a significant effect on financial performance, with a coefficient of determination of 51.6%. The conclusion of this study affirms that Bank Jambi’s financial performance is influenced by a combination of financial and non-financial factors, although CSR has not had a significant partial effect. These findings imply the importance of efficient tax expense management and the strengthening of CSR strategies so that they can make a more optimal contribution to the company’s financial performance.

ANALISIS PENENTUAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING PADA RUMAH MAKAN BUNGO LADO JAMBI ar, Ary Andika; Junaidi, Junaidi; Raidah, Husni; Saputri, Eka Julianti Efris; S., Liona Efrina
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.54315

Abstrak Penentuan harga pokok produksi (HPP) yang akurat merupakan faktor penting dalam mendukung keberlanjutan usaha, khususnya pada sektor usaha mikro, kecil, dan menengah (UMKM) di bidang kuliner. Tidak tepatan dalam perhitungan HPP dapat menyebabkan kesalahan dalam penetapan harga jual yang berdampak pada profitabilitas usaha. Penelitian ini bertujuan untuk menganalisis perhitungan HPP menggunakan metode full costing serta membandingkannya dengan metode konvensional yang diterapkan pada Rumah Makan Bungo Lado Jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif-komparatif. Data diperoleh melalui wawancara dan dokumentasi terhadap komponen biaya produksi. Hasil penelitian menunjukkan bahwa HPP berdasarkan metode konvensional sebesar Rp8.961 per porsi, sedangkan menggunakan metode full costing sebesar Rp10.070 per porsi. Selisih sebesar Rp1.109 menunjukkan adanya biaya produksi yang sebelumnya tidak diperhitungkan, khususnya biaya overhead dan penyusutan aset. Dengan demikian, metode full costing terbukti mampu menghasilkan perhitungan HPP yang lebih akurat dan komprehensif. Kata kunci: harga pokok produksi, full costing, UMKM, akuntansi biaya

Co-Authors Aditya Pradana Aditya Pradana, Aditya Affriyanti, Yenni Ahmad Nur Budi Utama Anggia Ayu Lestari Anggun, Debby Apriyandi, Rian Fitra ar, Ary Andika Ari Yopi Ispa Arie Masrul Gunawan R Arjun, M ASWANDI Aulia, Azwani Azmi, Mohamad Deby Anggun Sari deki Irawan Dewi Sri Nurchaini dewi sri nurchaini, dewi sri Dina Olivia Edison Efandri Agustian Eka Julianti Efris Saputri Eka Julianti Efris Saputri Elsya Fitrianisa Elwamendri Endah Arum Wangi Enggar Diah P A Eva Setiarini Damanik, Eva Setiarini Evi Nurhayati Evrina fariko, andri Fatih, Muhammad Damas Febriani, Yessi Fery Purnama, Fery Hartati, Bella Haviz Taufik Ilfan, Freddy Jumaidi, Lalu Takdir Junaidi Junaidi Latif, Imam Nazarudin Lestari, Adria Wuri Lisa Lestari Maryatni, Eka Maulida, Anisa Mauliyah, Nur Eka Mauliyah, Nur Ika Mohammad Azmi, Mohammad Muhammad Arif Rizwan Netty Herawaty Parassela Pangestu Primadiva Primadiva, Parassela Pangestu Rafles Ginting Rahayu, Vika Indah Raidah, Husni Rama Dhonal Raya Sulistyowati Riri Oktari Ulma Saidin Nainggolan, Saidin SRI RAHAYU Subari Subari Syaputra, M.Rialdi 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

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