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All Journal Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Unram Journal of Community Service (UJCS) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Innovation in Management, Accounting and Business Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat Indonesian Journal of Society Development (IJSD) Jambi Accounting Review (JAR) International Journal of Integrative Sciences Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Jurnal Pengabdian Masyarakat Indonesian Journal of Banking and Financial Technology (FINTECH) Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Commerce, and Management International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Journal of Global Economic Research CITACONOMIA : Economic and Business Studies Jurnal Cakrawala Akuntansi
Nela Safelia
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 Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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INDEPENDENSI DEWAN, FREKUENSI RAPAT, KEPEMILIKAN INSTITUSIONAL DAN KINERJA PERUSAHAAN: BOARD INDEPENDENCE, BOARD MEETING FREQUENCY, INSTITUTIONAL OWNERSHIP AND COMPANY PERFORMANCE Yuliusman Yuliusman; Nela Safelia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.133-145

Abstract

The performance index of companies in the infrastructure, utilities, and transportation sectors experienced a decline of 12% at the end of 2020. This fact triggered this research to find out and analyze how company performance is influenced by board independence, frequency of meetings, and institutional ownership. The research sample are 80 companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange during 2018-2020, which were obtained by purposive sampling. The data analysis technique is multiple linear regression analysis. The results showed that partially the frequency of meetings and institutional ownership had an effect on company performance, while the board independence variable had no effect.
Determinants Affecting Taxpayer Compliance Nela Safelia; Riski Hernando
Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i2.1410

Abstract

This research is entitled "Determinants Affecting Taxpayer Compliance" (taxpayer survey KPP Pratama Jambi Telanaipura). The purpose of this study is to reveal that fiscus services, taxpayer awareness and tax sanctions affect taxpayer compliance. This research was conducted on individual taxpayers who are registered at Tax Office Pratama Jambi Telanaipura. The data source is primary data obtained from distributing questionnaires. Sampling using the Cohen perspective, there were 130 respondents in this study. Methods of data analysis using the structural equation modeling (SEM) model with the partial least squares (PLS) approach to the research results of fiscus services show that taxpayer awareness has a significant positive effect on taxpayer compliance at KPP Pratama Jambi Telanaipura, while tax sanctions have no effect on taxpayer compliance at the KPP Pratama Jambi Telanaipura.
Accounting Analysis of Raudhatul Muhajirin Islamic Boarding School Jambi Based on Boarding Accounting Guidelines Natalia Fitria Revini Pranata; Nela Safelia; Gandy Wahyu Maulana Zulma; Wiwik Tiswiyanti; Fredy Olimsar
International Journal of Integrative Sciences Vol. 2 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v1i4.3241

Abstract

The purpose of this research is to learn about financial records, the application of Islamic boarding school accounting guidelines in preparing financial reports, and the type of financial reporting that follows Islamic boarding school accounting guidelines. This is a descriptive study that employs qualitative methods. Primary and secondary data were used to collect data for this study. Primary data is the result of interviews, questionnaires, and observations based on a prepared list of questions. Meanwhile, secondary data comes from the Raudhatul Muhajirin Islamic Boarding School's financial reports in the form of income and expenditure reports. The findings revealed that the accounting treatment used in the preparation of financial reports at the Raudhatul Muhajirin Islamic Boarding School did not meet Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP), and the financial statements prepared did not meet the Islamic boarding school's accounting guidelines. It is hoped that the research findings can provide knowledge and input, especially for Islamic boarding school administrators, regarding the importance of Islamic boarding school accounting guidelines. Which guidelines based on SAK ETAP aim to provide uniformity and become one of the efforts to improve governance in Islamic boarding schools
PENGARUH PENGETAHUAN PAJAK, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI STUDI KASUS DI KANTOR KONSULTAN X KOTA JAMBI: Namira Putri Aninda; Nela Safelia; Wiwik Tiswiyanti
Jurnal Manajemen Terapan dan Keuangan Vol. 12 No. 2 (2023): 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.v12i2.24114

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan, kualitas pelayanan, dan sanksi perpajakan secara simultan dan parsial terhadap kepatuhan wajib pajak pada Kantor Konsultan X Kota Jambi. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Subyek penelitian ini adalah wajib pajak orang pribadi yang berada di wilayah kerja Kantor Konsultan X Kota Jambi sebanyak 45 orang. Hasil penelitian ini menyatakan bahwa secara simultan pengetahuan perpajakan, kualitas pelayanan dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak pada Kantor Konsultan X Kota Jambi. Pengetahuan Pajak, Kualitas Pelayanan Dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak sebesar 22,2% sedangkan sisanya sebesar 77,8% dipengaruhi oleh variabel lain yang tidak termasuk dalam model ini. Sebagian pengetahuan perpajakan, kualitas pelayanan dan sanksi perpajakan berpengaruh terhadap integritas wajib pajak pada Kantor Konsultan X Kota Jambi
Pengaruh Kompetensi Aparat Desa, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Nela Safelia
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27507

Abstract

This study aims to see the influence of village apparatus competence, the use of information technology and internal control systems that can affect the accountability of managing village funds in Maro Sebo Ilir District, Batang Hari Regency. This research is a descriptive quantitative research, the type of data used in this research is primary data, from the results of distributing questionnaires and secondary data obtained from library research and documents related to village fund management. The population and sample used in this study were all village fund managers, while the data analysis technique in this study used multiple linear regression analysis. The results of the study show that the competency of the village apparatus, the internal control system has an effect on the accountability of village fund management, while the use of information technology has no effect on the accountability of village fund management.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Arsyi Zahwa; Nela Safelia; Rico Wijaya Z
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.27511

Abstract

This study aims to determine the influence of independent board of commissioners, board of commissioners, audit committee variables on company value with company size as a moderation variable (empirical study of the banking sector listed on the Indonesian stock exchange in 2019-2021). The subject studied in this study is the banking sector listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used was purposive sampling and obtained as many as 4 0 companies as samples from a total population of 43 companies. The observation period in this study is for 3 years, namely from 2019-2021 so that a total of 120 data were obtained. Data processing using WarpPls 7.0 software. This research proves that the audit committee has a positive effect on company value and company size moderates the influence of the size of the board of commissioners on the value of the company, while the independent board of commissioners, the size of the board of commissioners does not have a positive effect on Company value and company size do not moderate the influence of independent boards of commissioners and audit committees on company value.
E-Commerce Technique Training for Bumdes for Business Development in Mendalo Indah Village, Jaluko District, Jambi Wiwik Tiswiyanti; Fredy Olimsar; Nela Safelia; Istiqomah Melinda; Dios Nugraha Putra
Indonesian Journal of Society Development Vol. 2 No. 5 (2023): October, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i5.6000

Abstract

The service aims to help develop businesses carried out by BUMDes through training in e-commerce techniques in Mendalo Indah Village. The method for achieving goals is carried out through stages; firstly a location survey, the two teams conducted a pre-research to find out the problems faced by partners and finally provided training and practice in using digital applications with e-commerce. Activities are provided to MSMEs and BUMDes administrators. The results are in the form of providing knowledge about digital marketing strategies to partners, and partners are able to utilize digital technology as a platform to increase village original income and the welfare of village communities
The Influence of Implementation of Corporate Social Responsibility (CSR) on Increasing MSME Income (Case Study at PT PLN (Persero) UP3 Jambi) Nafisah Ainun Nisa; Nela Safelia; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4859

Abstract

This study aims to determine influence of the implementation of corporate social responsibility (CSR) of the Training and Coaching Program, Capital Loans, and Assistance on Increasing MSME Income (a case study at PT PLN UP3 (Persero) Jambi).  The sampling technique used is simple random sampling with sampling using the slovin formula.  Respondents in this study amounted to 51 fostered MSME partners.  The type of data used is in the form of primary data.  The data analysis used in this study is multiple linear regression analysis and by using the SPSS version 25 application to perform data processing.  The results of the study show that training and coaching have an effect on increasing MSME income.  Meanwhile, capital loans and assistance have no effect on increasing MSME income
Influence of Fraud Hexagon on Fraudulent Financial Reports within State-Owned Companies Listed on the IDX in 2019-2023 Jaiyanti, Jaiyanti; Safelia, Nela; Ridwan, Muhammad
Journal of Business Management and Economic Development Том 2 № 03 (2024): September 2024
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i03.964

Abstract

The phenomenon of financial statement fraud, which has a very large loss effect compared to other forms of fraud despite its low number of incidents, is the reason behind this study. Aside from that, there are still instances of financial statement fraud that call for additional investigation to determine how different independent variables—like financial stability, inadequate oversight, shifting directors or auditors, arrogance, and collusion—affect the dependent variable of financial statement fraud. The quantitative study makes use of secondary data from corporate annual reports. State-owned enterprises (BUMN) that were listed on the Indonesia Stock Exchange between 2019 and 2023 made up the study's population. Purposive sampling was used in the sampling process, resulting in 16 corporate samples over the course of five years and a total of 80 observation data points. Logistic regression analysis is the method of data analysis that is applied. The study's findings demonstrate that, in contrast to the factors of financial stability, change of auditor, change of directors, and arrogance, which have no effect on financial statement fraud, inefficient supervision and collaboration have a substantial impact.
Analisis Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil Menengah (UMKM) di Muara Bungo Studi Kasus Pada Industri Pisang Sale PO. Sari Rasa di Kota Muaro Bungo MUSTIKA AULIA ULFA; Wiralestari, Wiralestari; Safelia, Nela
Jambi Accounting Review (JAR) Vol 4 No 1 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penyusunan laporan keuangan pada Usaha Mikro Kecil Menengah (UMKM) Produk pisang sale PO. Sari Rasa di Kabupaten Muara Bungo, dan untuk mengetahui hambatan-hambatan dalam penyusunan laporan keuangan pada Usaha Mikro Kecil Menengah (UMKM) Produk pisang sale PO. Sari Rasa di Kabupaten Muara Bungo. Objek penelitian ini adalah UMKM Produk Sale Pisang yang ada di Kota Muara Bungo tepatnya UMKM yang ada di Kelurahan Purwo Bakhti Kecamatan Bathin III yaitu PO. Sari Rasa. Dalam menganalisa penelitian ini dilakukan dengan reduksi data, penyajian data, dan penarik kesimpulan.  Hasil penelitian menunjukkan bahwa, UMKM PO. Sari Rasa tidak melakukan pencatatan laporan keuangan usahanya sesuai dengan SAK EMKM. Dan, ada dua faktor yang mempengaruhi UMKM PO. Sari Rasa tidak membuat laporan keuangan berdasarkan SAK EMKM yaitu. Faktor internal ini merupakan faktor yang berasal dari dalam UMKM tersebut, sedangkan faktor eksternal yakni tidak adanya pengawasan dari pihak-pihak yang berkepentingan terhadap laporan keuangan UMKM (stakeholder)  yakni dari pihak pemerintah, lembaga-lembaga terkait dan regulator.
Co-Authors - Afrizal Achmad Hizazi Aegisia Sukmawati Affrizal Affrizal Afrizal Afrizal AFRIZAL AFRIZAL Agustika, Anggun Ahmad Bunayya W Alvionita, Nur Afni Anayanti, Nera Anggriani, Windi Anisa Rizki Arif Firmansyah Ariyani, Lisa Arsyi Zahwa Athiatul Istianah Bambang Harimurti Dahlia Dahlia Damanik, Eva Setia Rini Dian Rafiah Dios Nugraha Putra Dios Nugraha Putra Dwi Rara Al Munawaroh Eko Prasetyo Enggar Diah P.A Enggar Diah Puspa Arum Enggar Diah Puspa Arum Fahmi Fahmi Fiqri, Sulthoni Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gushendarto Gustina, Salsabila Ayu Hasriati Nasution Hasriati Nasution Hernando, Riski Ibrahim, Azzahra Adira Ihsan, M. Ihwanul Ilham Wahyudi Iskandar, Nadiah Isnaini Istiqomah Melinda Jaiyanti, Jaiyanti Kartinah Kartinah, Kartinah Margarettha Margarettha Margarettha Margarettha Margarettha, Margarettha Marissa Rebecca Gabriella Purba Misni Erwati, Misni Monalisa Monalisa Muhammad Ridwan MUSTIKA AULIA ULFA Musyafiq, Nazrul Nafisah Ainun Nisa Namira Putri Aninda Natalia Fitria Revini Pranata Nelda Afrita Netty Herawaty Novita Efirawandefit Pulungan, M Alif Al Ghifari Putra, Dios Nugraha Rachmawati, Devy Rahayu Rahayu Ratih Kusumastuti Rico Wijaya Z Riski Hernando Rizal Syafiie, Moh. Sam, Iskandar Samila, Putri Sarah Sinadela Sari Puspita Dewi Sari, Naura Juwita Scheilla Aprilia Murnidayanti Sijabat, Jannes Simanjuntak, Howard simbolon, astri Sinta Damayanti Siti Nurhaliza Susfa Yetti Susfayetti Tasya Safitri Teguh Prakoso Wijaya, Agung Shilvya Wilyan Dari Windah, Windah Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yulisuman Yuliusman Yuliusman - Yuliusman Yuliusman Yulmardi Yulmardi Zulma, Gandy Wahyu Maulana