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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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Pengaruh Corporate Social Responsibility (CSR) dan Beban Pajak terhadap Kinerja Keuangan Bank Jambi Periode 2020-2024 Olivia, Dina; Pradana, Aditya; Efrina S., Liona
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

Abstract

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.
Peningkatan Daya Saing Telur Gabus Almetta Jambi Melalui Inovasi Kemasan, Digital Marketing, dan Keuangan: Pengabdian Liona Efrina. S; Evrina Evrina; Ikke Yamalia; Eka Maryatni; Fery Purnama; Azwani Aulia; Bella Hartati
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.
TRANSPARANSI LAPORAN KEUANGAN: IMPLIKASI PENERAPAN PSAK 68 (Fair Value Accounting) KAJIAN LITERATUR PERSPEKTIF INVESTOR Subari Subari; Eka Julianti Efris Saputri; Aditya Pradana; Liona Efrina
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

Abstract

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
The Role of Corporate Social Responsibility Decoupling on Corporate Tax Avoidance Imam Nazarudin Latif; Liona Efrina; Nur Ika Mauliyah
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 Nur Eka Mauliyah; Anisa Maulida; Liona Efrina; Mohammad Azmi; Parassela Pangestu Primadiva
Jurnal Al-Iqtishad Vol. 21 No. 1 (2025): June 2025
Publisher : Faculty of Economic and Social Science, Universitas Islam Negeri Sultan Syarif Kasim

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

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 Struktur Modal Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021–2023 Nurulfa; Taufik, Haviz; Efrina, Liona
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.7025

Abstract

This study is motivated by the importance of capital structure in determining a company’s profitability. Capital structure, which is reflected by Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), is an important factor that can affect Return on Equity (ROE) as an indicator of financial performance. This study aims to analyze the effect of DER and DAR on ROE in food and beverages manufacturing companies listed on the Bursa Efek Indonesia during the period 2021–2023. The research method used is a quantitative method with a panel data approach. Data analysis techniques use panel data regression processed using EViews software. The model used in this study is the Fixed Effect Model (FEM) as the best model. The results show that partially DER has a negative and significant effect on ROE, while DAR has a positive and significant effect on ROE. Simultaneously, DER and DAR have a significant effect on ROE. This indicates that capital structure plays an important role in improving company profitability.
The Effect of Accounting Information System Implementation on the Financial Performance of Retail MSMEs in Mendalo, Jambi Luar Kota Ginanjar Wilujeng; Liona Efrina; Eka Julianti Efris Saputri; Vera Amalia
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6531

Abstract

This study examines the effect of the implementation of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. The purpose of this study is to determine whether there is a significant effect of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. This research is a quantitative study with the independent variable being Accounting Information Systems and the dependent variable being financial performance. The data analysis method used is simple regression analysis, including partial testing (t test) and coefficient of determination (R test). The results of the study indicate that there is a positive and significant effect of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. This is evidenced by the t-value being greater than the t-table value (2.914 > 1.686), and the significance value of 0.006, which is less than 0.05 (0.006 < 0.05), meaning that the alternative hypothesis is accepted. The data show that the Accounting Information System variable has a positive and significant effect on financial performance in MSMEs in the retail sector in Mendalo, Jambi Luar Kota. The conclusion of this study is that Accounting Information Systems have a positive effect and impact on financial performance.
The Effect of Financial Technology, Financial Literacy, Economic Conditions, and Student Income on the Financial Behavior of Accounting Students Ade Hermansyah; Julianti Efris Saputri; Liona Efrina
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6532

Abstract

This study examines the effect of financial technology, financial literacy, economic conditions, and student income on the financial behavior of accounting students. A quantitative approach was employed using 71 respondents selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that partially economic conditions and student income significantly affect financial behavior, while financial literacy and financial technology do not. Simultaneously, all variables do not significantly affect financial behavior. The coefficient of determination of 7.5 percent indicates that many other factors outside the model influence students' financial behavior.
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