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All Journal JDM Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Riset Akuntansi Terpadu Daya Saing : Jurnal Ilmu Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business Jurnal Akuntansi Kompetif Akurasi : Jurnal Studi Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Indonesian Journal of Islamic Economics and Business Studium: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Indonesian Journal of Business Analytics (IJBA) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Formosa Journal of Applied Sciences (FJAS) Asian Journal of Management Analytics Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jambi Accounting Review (JAR) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Innovative: Journal Of Social Science Research International Journal of Multidisciplinary Approach Research and Science Jurnal Pengabdian Sosial Jurnal Penelitian Pendidikan Indonesia Accounting Studies and Tax Journal Indonesian Journal of Economic & Management Sciences (IJEMS) Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi Jurnal Akuntansi dan Sistem Informasi Jurnal Ilmiah Ekonomi dan Keuangan Jurnal Manajemen dan Bisnis Indonesia Jurnal PROFIT: Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Misni Erwati
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Prosedur Ekualisasi Pajak Pertambahan Nilai Pada Laporan Keuangan di KKP Bimo Wijaya Grace Sri Marista Tampubolon; Misni Erwati
Jurnal Ilmiah Ekonomi dan Keuangan Vol. 1 No. 3 (2026): Edisi: Mei-Juli
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui prosedur ekualisasi Pajak Pertambahan Nilai (PPN) terhadap peredaran usaha pada laporan keuangan di KKP Bimo Wijaya serta mengidentifikasi faktor penyebab terjadinya selisih pelaporan. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi transaksi klien. Hasil penelitian menunjukkan bahwa prosedur ekualisasi di KKP Bimo Wijaya meliputi pencocokan objek PPN pada SPT Masa dengan nilai pendapatan di laporan laba rugi. Faktor utama penyebab selisih adalah perbedaan waktu pengakuan pendapatan (asas akrual) dan karakteristik transaksi seperti penjualan aset tetap atau retur yang belum dilaporkan. Rekonsiliasi fiskal yang dilakukan terbukti efektif sebagai tindakan preventif untuk menghindari sanksi administrasi atau penerbitan SP2DK oleh fiskus. Prosedur ini krusial dalam menjamin keandalan pelaporan pajak wajib pajak. Kata kunci: Ekualisasi, Pajak Pertambahan Nilai, Peredaran Usaha, Laporan Keuangan  
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGI DI BEI PERIODE 2019-2023 Waode Maya Anggelya Putri; Rico Wijaya; Misni Erwati
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.v9i2.2894

Abstract

This research investigates the empirical impact of profitability, liquidity, and leverage on firm value, while concurrently evaluating the moderating capacity of Good Corporate Governance (GCG) within these dynamics. The study focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Employing a quantitative methodology, this study utilizes Structural Equation Modeling (SEM) based on Partial Least Square (PLS) via WarpPLS 8.0 software. Through a purposive sampling technique, 26 companies were selected, yielding a longitudinal dataset of 130 observations over a five-year horizon. The empirical findings demonstrate that: (1) Profitability exerts a significant influence on firm value; (2) Liquidity has a significant negative impact on firm value; and (3) Leverage significantly affects firm value. However, the moderation analysis reveals that Good Corporate Governance fails to moderate the relationship between profitability, liquidity, or leverage and firm value within the energy sector during the observedperiod.
Mekanisme Pelaporan Pph Pasal 23 Dengan E-Bupot Unifikasi Melalui Coretax Di Kkp Bimo Wijaya Sherlya Firnanda; Misni Erwati
Jurnal Manajemen dan Bisnis Indonesia Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penerapan sistem Coretax merupakan momentum penting transformasi digital administrasi perpajakan di Indonesia guna mengintegrasikan berbagai aplikasi sektoral, termasuk e-Bupot Unifikasi. Penelitian ini bertujuan untuk menganalisis mekanisme pelaporan Pajak Penghasilan (PPh) Pasal 23 berbasis e-Bupot Unifikasi melalui sistem Coretax pada Kantor Konsultan Pajak (KKP) Bimo Wijaya, mengevaluasi kesesuaian prosedurnya dengan regulasi perpajakan, serta mengidentifikasi kendala operasional yang dihadapi. Menggunakan metode kualitatif deskriptif, data dikumpulkan melalui observasi dan wawancara sepanjang Februari hingga April 2026. Hasil penelitian menunjukkan alur pelaporan dari pembuatan bukti pemotongan hingga penyampaian SPT Masa kini terintegrasi secara elektronik dalam satu platform, memberikan efisiensi tinggi serta akurasi data. Secara yuridis, pelaksanaan pelaporan telah sepenuhnya selaras dengan Peraturan Direktur Jenderal Pajak Nomor PER-24/PJ/2021. Meskipun demikian, kendala teknis berupa pelambatan server pusat pada jam sibuk dan keterlambatan sinkronisasi data identitas masih menjadi hambatan utama dalam implementasi di lapangan.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI KECAMATAN PADANG GELUGUR Fatwa Ramadhan; Iskandar Sam; Misni Erwati
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.v9i2.2939

Abstract

This study aims to determine the effect of the internal control system and village apparatus competency on accountability in village financial management in Padang Gelugur District. The population of this study was all villages within Padang Gelugur District, consisting of the village head, village secretary, village head (Kaur), village chief (Kasi), and village consultative body (Bamus). The sample in this study was drawn using a saturated sampling method with 52 respondents. This study used multiple linear regression analysis with the aid of SPSS version 27 for Windows. The results showed that the internal control system and village apparatus competency simultaneously influence accountability in village financial management. Partially, the internal control system influences accountability in village financial management, and village apparatus competency influences accountability in village financial management
Faktor–Faktor yang Mempengaruhi Investment Decision Making serta Dampaknya Terhadap Financial Wellbeing Pada Generasi Muda di Kota Jambi Dhiya Ulhaq; Wirmie Eka Putra; Misni Erwati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.02.17152

Abstract

This study was conducted to determine the factors that influence Investment Decision Making and its impact on Financial Wellbeing of the younger generation in Jambi City. This study is a type of quantitative research. The determination of the number of samples in this study was 399 respondents with the sampling technique used was purposive sampling. The data used is primary data obtained through a digital questionnaire, namely a google form with a Likert scale. The data analysis method in this study uses PLS (Partial Least Square) using Smart PLS 4 software. The results of this study indicate that Financial Literacy, Mental Budgeting, Self Control and Financial Behavior have a significant positive effect on Investment Decision Making and Financial Behavior. Then Investment Decision Making plays an important mediator in the relationship between these variables. Therefore, understanding and awareness of these factors are important to increase success in investing. This study was limited to respondents from the younger generation in Jambi City, with data coverage still being suboptimal. Therefore, it is recommended that further research expand the population reach to obtain more representative data.
PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2022–2024) Ferdy Fachrial Yusuf; Rico Wijaya; Misni Erwati
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.v9i2.2966

Abstract

This study aims to analyze the effect of debt policy, profitability, and firm size on firm value with Good Corporate Governance (GCG) as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using secondary data obtained from the companies’ annual reports. The sample was selected using a purposive sampling technique and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with WarpPLS 7.0 software. The variables used in this study include debt policy, profitability, firm size, firm value, and Good Corporate Governance. This study is expected to provide empirical evidence regarding the factors influencing firm value and the role of Good Corporate Governance in moderating the relationship among these variables
ANALISIS BELANJA PEMERINTAH DAERAH BERBASIS VALUE FOR MONEY TERHADAP INDEKS PEMBANGUNAN MANUSIA DI KABUPATEN KERINCI Ramah Ramah; Iskandar Sam; Misni Erwati
Jurnal Daya Saing Vol. 12 No. 2 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2955

Abstract

This study aims to analyze the local government expenditure performance ofKerinci Regency based on the value for money concept, encompassing economy andefficienci, as well as its impact on the Human Development Index (HDI). This researchis motivated by the importance of managing local government budgets with focus notonly on budget absorption but also on developmental impacts felt by the community.Regional autonomy under Law Number 1 of 2022 grants local governments broadauthority in managing finances while demanding accountability and efficiency. Theindependent variables are local government expenditure and value for money (economyand efficiency), while the dependent variable is the HDI. The results show that: (1)expenditure management during 2014–2024 falls into the economical category; (2)efficiency fluctuated throughout the period — 6 years were categorized as efficient(2014, 2015, 2017, 2018, 2021, 2022) and 5 years as inefficient (2016, 2019, 2020,2023, 2024), though overall efficiency performance can be considered fairly good.
PENGARUH AKUNTANSI DIGITAL, LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA JAMBI Sevia Pasaribu; Fitrini Mansur; Misni Erwati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.880

Abstract

This study aims to analyze the impact of digital-based accounting, financial literacy, and financial inclusion on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Jambi City. The challenges faced by MSME actors, such as the low utilization of digital accounting, limited financial literacy, and difficulties in accessing capital, significantly affect their performance. The research employs a quantitative approach, collecting data through questionnaires using a Likert scale. The obtained data were analyzed using SPSS version 26. The results indicate that digital accounting, financial literacy, and financial inclusion have a significant impact on the performance of MSMEs in Jambi City.
BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, AND BUDGET IN LOCAL GOVERNMENT: EVIDENCE FROM TEBO REGENCY Sanjaya, Pebi; Mansur, Fitrini; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i2.58362

Abstract

This study examines the effects of budget participation and information asymmetry on budget slack at the Tebo Regency Manpower and Transmigration Office. Budget slack occurs when employees intentionally underestimate revenue or overestimate expenditures, reducing the efficiency and accountability of public financial management. A quantitative approach with an associative research design was employed. The study involved all 30 employees responsible for budget preparation, using a saturated sampling (census) technique. Data were collected through structured questionnaires and analyzed using Partial Least Squares (PLS). The findings indicate that budget participation has a positive and significant effect on budget slack, suggesting that greater employee involvement in budgeting may increase the likelihood of creating slack. Information asymmetry also has a positive and significant effect, indicating that unequal access to information between subordinates and supervisors encourages budget slack. Furthermore, budget participation and information asymmetry jointly have a significant influence on budget slack. These results highlight the importance of improving transparency, communication, and internal control to minimize budget slack and enhance accountability and effectiveness in public sector financial management.
Co-Authors Abdana Abdana Raseki Fhonna Afriantoni Afriantoni Afriantoni Afriantoni Afrilia, Putri Afrizal Afrizal Afrizal Afrizal Amin Insani Angga Pratama Angga Pratama Arda, Natasya Oktaviani Bambang Harimurti Cahyani, Utami Fajar Dewi Fitriyani Dhiya Ulhaq Dica Lady Silvera Dwi Putra, Rifal Enggar Diah Puspa Arum Faramitha Riskia Fatwa Ramadhan Febriani, Ananda Fitri Ferdy Fachrial Yusuf Fitri Chairunnisa Fitrini Mansur Fitrini Mansur Fredy Olimsar Gowon, Muhammad Grace Sri Marista Tampubolon Hamdani, Ahmad Harry Aprsiansyah Hengky Orlanda Hulu, Grecia Febnasdi Rahelia Ikhlas, Prabu Ilham Wahyudi Irennia, Dina Iskandar Sam Iskandar Sam Iskandar Sam Janil Irawan Januar, Wahyu Wiguna Jayawarsa, A.A. Ketut Khofifah Rahma Lina Susanti Lutfi Lutfi Lutfi Luthfi Luthfi, Luthfi Maisyarah, Nyimas Dian Mardhiyatan, Lifit Nur Mifthahul Nurzanah Monica Zuanur Safitri Muhammad Farhan Muhammad Febriansyah Muhammad Ridwan Muhammad Ridwan Muhammad Rizki Fajri Napitupulu, Ruth Sri Indah Nela Safelia Nelda Afrita Nurmadia, Nurmadia Nurmaida Palentin Panjaitan Okta Haviya Patmalarsih, Abdila Rungki Putra, Alvin Andika Putra, Dios Nugraha Putri, Putri Rizki Putri, Resame Rahayu Rahayu Ramah Ramah Ratih Kusumastuti Rico Wijaya Z rifky Rizkiyah Lestari Utami Romario Ananta Zalsy Dasilva Safira, Siska Sam, Iskandar Sanjaya, Pebi Sarra, Siti Sevia Pasaribu Sherlya Firnanda Siburian, Moria Norberta Siswahyudianto Soraya, Annisa SRI RAHAYU Sri Rahayu Sumarni Sumarni Sumarni Sumarni Sumarni5 Tasya Bunga Christi Violeta, Octa Diva Waode Maya Anggelya Putri Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyati Yudi - Yudi Yudi Yuliusman - Zulma, Gandy Wahyu Maulana