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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 Multidisciplinary Research (FJMR) 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 Pengabdian Masyarakat dan Riset Pendidikan 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 Civil Engineering, Building, Construction & Architecture 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 Mathematics Public Health Social Sciences Other

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Pendampingan Akuntansi Digital untuk Meningkatkan Literasi dan Kinerja Keuangan UMKM Kuliner di Kota Jambi : Pengabdian Ratih Kusumastuti; Misni Erwati; Muhammad Ridwan; Lutfi Lutfi; Muhammad Gowon; Sumarni Sumarni
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.8016

Abstract

Pengelolaan keuangan berbasis teknologi penting bagi UMKM dalam mengendalikan biaya, memantau arus kas, dan mendukung pengambilan keputusan usaha. UMKM kuliner masih menghadapi kendala berupa pencatatan transaksi manual, rendahnya literasi akuntansi digital, belum sistematisnya pencatatan biaya produksi dan perhitungan harga pokok produksi (HPP), serta belum terintegrasinya informasi keuangan dengan produksi dan pemasaran. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi dan kemampuan UMKM dalam menerapkan akuntansi digital melalui pendampingan pengelolaan biaya produksi, perhitungan HPP, penyusunan informasi keuangan, serta monitoring dan evaluasi. Kegiatan dilaksanakan pada tahun 2026 di Gerai Amanah Oleh Oleh Jambi IWA-QU, Kelurahan Pematang Sulur, Kecamatan Telanaipura, Kota Jambi, menggunakan pendekatan partisipatif dan learning by doing. Hasil kegiatan menunjukkan adanya perkembangan menuju pencatatan keuangan yang lebih terstruktur dan berbasis digital, meliputi pencatatan transaksi, pengelompokan biaya, penyusunan arus kas dan laba rugi sederhana, serta perhitungan HPP. Pendampingan juga mengintegrasikan informasi keuangan dengan produksi dan pemasaran untuk mendukung pengambilan keputusan usaha.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Pada Tahun 2020-2022): Empirical study on banking companies listed on the IDX in 2020-2022 Setefani, Lilik; Hizazi, Achmad; Erwati, Misni
Jambi Accounting Review (JAR) Vol 7 No 2 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/sw4gh683

Abstract

This study aims to determine the effect of good corporate governance, intellectual capital, ownership structure, and company size on financial performance, both simultaneously and partially. The population in this study consisted of banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using a purposive sampling technique based on specific completeness criteria, 75 observational samples were obtained. This study employed a quantitative approach with panel data, analyzed through multiple linear regression analysis, simultaneous tests, partial tests, and the coefficient of determination (R^2) test. The results indicate that GCG (independent board of commissioners, board of directors, audit committee, managerial ownership, institutional ownership) and intellectual capital simultaneously influence financial performance. Partially, the board of directors, audit committee, institutional ownership, and company size have a significant influence on financial performance. Conversely, independent board of commissioners, intellectual capital, and managerial ownership do not affect financial performance. Thus, the implementation of corporate governance mechanisms and company characteristics play a significant role in driving the financial performance of banking companies listed on the Indonesia Stock Exchange.
Co-Authors Abdana Abdana Raseki Fhonna Achmad Hizazi 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 Setefani, Lilik 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 Wulandari Nurtiara Yudi - Yudi Yudi Yudi Yudi Yuliusman - Zulma, Gandy Wahyu Maulana