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Transaksi Pihak Berelasi: Kompensasi Manajemen Kunci, Kinerja Akuntansi, dan Multiple Large Shareholders Gandy Wahyu Maulana Zulma; Fitri Chairunnisa; Azolla Degita Azis
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 3 (2020): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i3.1071

Abstract

The aim of this study is to examine whether multiple large shareholders held by the company can affect the relation between accounting performance and executive compensation, using panel data of all publicly company in Indonesia (except financialand mining industries) with the research period 2017-2019. The result shows that the existence of 2nd largest shareholders that owns more than 10% stocks and also if the board has representation from 2nd largest shareholders in the company, it can reduce the positive effect of accounting performance to executive compensation. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in Indonesia that if a firm has good controlling function from multiple large shareholders, it can reduce the opportunistic discretion from executive management if the company has performance evaluation based on earnings.
Peran Eudaimonic Well Being sebagai Mediasi Pengaruh Perilaku Kepemimpinan terhadap Kinerja Organisasi UMKM MFitri Chairunnisa; Dian Mala Fithriani Aira; Ade Perdana Siregar
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.763

Abstract

Business organizations in MSMEs are oriented towards profit achievement and can contribute to the economy. Efforts in achieving the goals of MSMEs should be organizational leaders who can empower the potential of each employee. The role of the leader can create a comfortable environment that can encourage increased employee performance, one of the factors is the happiness felt from employees when carrying out work in the organization. The aims of this study are (1) to analyze the influence of leadership behavior on the organizational performance of MSMEs; (2) analyze the influence of leadership behavior on eudaimonic well being; (3) analyzing the effect of eudaimonic well being on the organizational performance of MSMEs; (4) analyzing the role of eudaimonic well being in mediating the influence of leadership behavior on the organizational performance of SMEs. The data analysis method used is Structural Equation Modeling (SEM) measurements using SmartPLS software. The results of the study are (1) leadership behavior shows a significant positive influence on the organizational performance of SMEs; (2) leadership behavior shows a significant positive effect on eudaimonic well being; (3) eudaimonic well being shows a significant positive effect on the organizational performance of SMEs; (4) eudaimonic well being as a mediation of the influence of leadership behavior shows a significant positive influence on the organizational performance of SMEs
FINANCIAL TECHNOLOGY AND IT’S IMPACT ON MSMEs IN CHOOSING BANK CREDIT SERVICES IN JAMBI Eka Julianti Efris Saputri; Fitri Chairunnisa
Journal of Business Studies and Management Review Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.848 KB) | DOI: 10.22437/jbsmr.v4i2.13188

Abstract

Fintech supports the implementation of electronic applications, one of which is access to financial inclusion, this is evident from the increasing financial inclusion in Indonesia, one of which is in Jambi City. Until 2018, the development of bank credit debit trays in Indonesia continued to increase. With the presence of fintech companies in Indonesia, several SMEs who were met admitted to applying for credit in addition to using bank credit services, namely applications launched by Fintech companies. This type of research is descriptive qualitative. The data collection method in this research is by distributing questionnaires and conducting interviews with correspondents. By using logistic regression, the purpose of this study is to determine the factors that influence SMEs in choosing bank credit services in Jambi City with the presence of financial technology. The results are only a few factors that influence SMEs in choosing bank credit services in Jambi.
Application of gender and optimizing the function of the board of commissioners in supervising the practice of corporate earnings management Gandy Wahyu Maulana Zulma; Misni Erwati; Fitri Chairunnisa
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232919

Abstract

The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory function of the company's board of commissioners. The sampling method used is purposive sampling with specific criteria on companies listed on the IDX with a research period of 2018-2019 with a total sample of 368 firm years of observation. The results showed that the independence of the board of commissioners was not proven to affect accrual earnings management. However, it was proven to have a negative effect on real earnings management practices. In addition, the size of the board of commissioners is proven to have a positive effect on accrual earnings management and company real earnings management. The role of gender diversification in reducing earnings management practices is proven. Three or more female commissioners can reduce accrual earnings management practices and increase real earnings management practices in companies. In addition, the role of gender diversification is not proven to strengthen the negative effect of the independence of the board of commissioners on earnings management. However, the role of gender diversification where there are three or more people in the size of the company's board of commissioners can further reduce accrual earnings management and real earnings management.
Keberlanjutan Transformasi Kuliner Lokal: Penguatan Kapasitas Produksi UMKM Pempek Sambal Khas Jambi melalui Teknologi Produksi dan Manajemen Usaha: Pengabdian Ade Perdana Siregar; Yayuk Sriayudha; Garry Yuesa Rosyid; Fitri Chairunnisa; Istiqomah Malinda S.B; Putri Amalia; Nadine Putri Belia; Raihan Nabil; Sepno Gisramadyan
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.v5i1.7844

Abstract

UMKM kuliner memiliki peran strategis dalam mendukung perekonomian lokal, termasuk di Provinsi Jambi yang memiliki potensi kuliner khas seperti pempek sambal. Mitra dalam kegiatan pengabdian ini merupakan UMKM pempek sambal khas Jambi yang telah mendapatkan pendampingan pada tahun sebelumnya dalam aspek produksi, manajemen usaha, dan pemasaran digital. Hasil pendampingan menunjukkan adanya peningkatan kapasitas manajerial, yang berdampak pada meningkatnya permintaan pasar. Peningkatan permintaan tersebut belum diimbangi dengan kesiapan kapasitas produksi dan sistem usaha yang memadai. Permasalahan utama yang dihadapi mitra meliputi tiga aspek. Pada aspek produksi, mitra masih menghadapi keterbatasan kapasitas produksi akibat proses pengolahan yang dilakukan secara manual, sehingga belum mampu memenuhi permintaan secara optimal serta berpotensi menurunkan kualitas produk. Pada aspek manajemen, pencatatan keuangan dan perencanaan usaha masih bersifat sederhana dan belum sepenuhnya berbasis data, sehingga pengambilan keputusan usaha belum optimal. Pada aspek teknologi, pemanfaatan teknologi produksi dan digitalisasi usaha masih terbatas, khususnya dalam mendukung efisiensi produksi dan sistem usaha. Berdasarkan permasalahan tersebut, kegiatan pengabdian ini bertujuan untuk memperkuat kapasitas produksi dan sistem manajemen usaha melalui pemanfaatan teknologi produksi dan penguatan manajemen berbasis data. Metode pelaksanaan meliputi implementasi teknologi tepat guna berupa alat produksi (mixer), pelatihan dan pendampingan penerapan SOP produksi, penguatan pencatatan keuangan dan perencanaan usaha, serta optimalisasi pemanfaatan teknologi digital dalam operasional usaha. Kegiatan ini dilaksanakan melalui tahapan persiapan, pelaksanaan, pemantauan, dan evaluasi. Kegiatan ini menghasilkan pemberian teknologi produksi dan mendorong perubahan kapasitas serta pola pengelolaan usaha mitra menuju sistem yang lebih efektif, terstruktur, dan adaptif terhadap perkembangan teknologi