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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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The Influence of Enterprise Risk Management, Slack Resources and Tax Avoidance on Firm Value (Empirical Study of Primary Consumer Sector Companies Listed on the Indonesian Stock Exchange 2020-2022) Gustina, Salsabila Ayu; Safelia, Nela; Ridwan, Muhammad
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9580

Abstract

This study aims to investigate the impact of enterprise risk management, slack resources, and tax avoidance on the valuation of primary consumer sector companies listed on the Indonesia Stock Exchange during the period from 2020 to 2022. The research employs a quantitative approach with purposive sampling method, utilizing a sample size of 132 companies. Data analysis includes descriptive statistics and multiple linear regression analysis conducted applying Eviews version 12 software. The findings suggest that enterprise risk management has a statistically significant negative influence on firm value, whereas slack resources and tax avoidance do not significantly affect firm value.
Effect of Leverage, Profitability, Audit Opinion, and Firm Size on Audit Report Lag: Empirical Evidence from Property and Real Estate Sector Companies Wijaya, Agung Shilvya; Wiralestari, Wiralestari; Safelia, Nela
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v3i03.1956

Abstract

This study aims to examine the effect of leverage, profitability, audit opinion, and firm size on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Audit report lag refers to the time gap between the fiscal year-end and the issuance of the independent auditor’s report, which serves as a critical indicator of the timeliness and quality of financial reporting. The research adopts a quantitative approach using multiple linear regression analysis. The sample was determined through purposive sampling, consisting of 29 companies observed over four years, resulting in 116 firm-year observations. The study employed secondary data obtained from officially published annual reports and financial statements. The findings indicate that leverage, profitability, audit opinion, and firm size jointly have a significant effect on audit report lag. In contrast, profitability and audit opinion show a negative and significant effect when tested individually, suggesting that firms with higher profitability and unqualified audit opinions tend to complete audits more quickly. Meanwhile, leverage and firm size do not exhibit a significant impact. These results provide deeper insights into the determinants of audit delay and offer practical implications for enhancing the timeliness of financial reporting in Indonesia’s property sector.
Determinants Of Stock Split With Dividend Policy As A Moderating Variable In Companies Listed On The Indonesian Stock Exchange Sarah Sinadela; Ratih Kusumastuti; Nela Safelia
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2387

Abstract

This study aims to analyze the factors influencing companies to undertake stock splits and examine the role of dividend policy as a moderating variable in the relationship between these determinants and stock splits. The independent variables used in this study include abnormal returns, trading volume activity, stock price, bid-ask spread, and market performance. Dividend policy is moderated using the dividend payout ratio. This study was conducted on companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Data were obtained through documentation methods from annual financial reports and market data published by the IDX. The sample selection was conducted using purposive sampling, with a sample size of 168 companies. The analytical method used was moderated regression analysis to test the direct and interaction effects between variables using SPSS 30 software. The results showed that abnormal returns, trading volume activity, stock price, and market performance significantly influenced stock splits, while the bid-ask spread had no direct effect. Dividend policy is shown to moderate the relationship between abnormal returns and stock prices but does not moderate the relationship between trading volume activity, bid-ask spread, and market performance with stock splits. This finding suggests that companies consider market signals and dividend strategies simultaneously when making stock split decisions. This research provides theoretical contributions to the corporate finance literature and provides practical implications for investors and company management in understanding stock and dividend policy strategies in the Indonesian capital market.
INDEPENDENSI DEWAN, FREKUENSI RAPAT, KEPEMILIKAN INSTITUSIONAL DAN KINERJA PERUSAHAAN: BOARD INDEPENDENCE, BOARD MEETING FREQUENCY, INSTITUTIONAL OWNERSHIP AND COMPANY PERFORMANCE Yuliusman, Yuliusman; Safelia, Nela
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : 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.
EMPOWERMENT OF JAMBI’S SONGKET BUSINESSES THROUGH PRODUCT DIVERSIFICATION Margarettha; Nela Safelia; Hasriati Nasution
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2018): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (905.212 KB) | DOI: 10.32734/abdimastalenta.v3i1.2320

Abstract

Jambi is a part of Malay history and customs, therefore Songket fabrics become a common viewduring wedding or royal events. Over time, Songket cloth has become part of the social life used byall strata of the society. This condition makes Songket initiated the establishment of a group ofsmall and medium enterprises (SMEs) in Jambi, dedicated for Songket manufacturing and selling.The effort to develop local culture as a national asset is a duty for all Indonesian people, includingJambi University through the “Darma of Dedication to the community”. Community serviceprogram initiated by the Ministry of Research, Technology and Higher Education through thescheme of Export Product Development Program (PPPE) aims at conducting guidance andassistance for Jambi’s Songket SMEs through product diversification in order to increase thebusiness of SMEs. The methods of assistance used for SMEs include lectures, discussions,training, demonstrations, mentoring and program evaluation. Lectures, discussions, demonstrationsand training were conducted to increase the knowledge about diversification of products madefrom Songket. Further assistance was done for all the discussions that had been given. To measurethe success of the program, the team would conduct an evaluation from the beginning until the endof the program. The assistance provided by the PPPE of University of Jambi to SME partners ofJambi’s Songket business was able to produce wallets, ladies handbags, tracks, clothes, seatcushions, frames and sandals. The strategy of product diversification is able to increase therevenue for the SME involved.
Training on Preparation of Financial Reports Based on Accurate Application and Tax Calculation for UMKM in Mendalo Darat Village, Jambi Luar Kota District, Muaro Jambi Regency Safelia, Nela; Afrizal; Tiswiyanti, Wiwik; Olimsar, Fredy; Putra, Dios Nugraha
Indonesian Journal of Society Development Vol. 3 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i5.12050

Abstract

This training and financial report preparation are designed as a form of community service with the aim of enhancing their knowledge and skills in preparing financial reports and accurate application-based tax calculations for MSME entrepreneurs in Mendalo Darat Village, Muaro Jambi Regency. Through this training, participants are expected to understand the importance of preparing good and correct financial reports in accordance with accounting standards, as well as to increase awareness of the tax obligations that entrepreneurs must fulfill. The results of this activity show that the participants' understanding of basic accounting concepts, tax calculations, and the use of the Accurate application has significantly improved. Participants are able to apply the new knowledge, starting from entering transaction data to producing complete financial reports. In addition, they also showed an increased awareness of tax obligations and how to correctly calculate taxes according to the applicable regulations. This training has a positive impact on the financial management of MSMEs, which is expected to help improve operational efficiency and business sustainability
Pengaruh Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan Dan Laba Bersih Terhadap Harga Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Anayanti, Nera; Hizazi, Achmad; Safelia, Nela
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19503

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh arus kas operasi, arus kas investasi, arus kas pendanaan dan laba bersih terhadap harga saham dengan ukuran perusahaan sebagai variabel moderasi. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Sampel penelitian diperoleh melalui metode purposive sampling yang menghasilkan 40 perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2021-2023, dengan total 120 data observasi. Teknik analisis dalam penelitian ini menggunakan teknik analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda, moderated regression analysis (MRA) dan uji hipotesis dengan menggunakan program SPSS versi 27. Hasil penelitian ini menyimpulkan bahwa laba bersih berpengaruh terhadap harga saham, sedangkan arus kas operasi, arus kas investasi dan arus kas pendanaan tidak berpengaruh terhadap harga saham. Selain itu, ukuran perusahaan mampu memoderasi pengaruh laba bersih terhadap harga saham. Namun pengaruh arus kas operasi, arus kas investasi dan arus kas pendanaan terhadap harga saham tidak mampu dimoderasi oleh ukuran perusahaan.
Analisis Kinerja Keuangan Berbasis Analisis SWOT Pada Dinas Kebudayaan dan Pariwisata Provinsi Jambi Periode 2020-2023 Tasya Safitri; Safelia, Nela; Rahayu, Rahayu
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19579

Abstract

Penelitian ini bertujuan untuk menganalisis Kinerja Keuangan Dinas Kebudayaan dan Pariwisata Provinsi Jambi Periode 2020-2023. Peneltian ini menggunakan analisis rasio keuangan yang diukur menggunakan Rasio Efektivitas Pendapatan Asli Daerah (PAD), Rasio Efisiensi Belanja, Rasio Keserasian Belanja dan Rasio Pertumbuhan Pendapatan. Penelitian ini juga menelaah kendala dan strategi dengan menggunakan analisis SWOT untuk meningkatkan kinerja keuangan pada Dinas Kebudayaan dan Pariwisata Provinsi Jambi. Penelitian ini merupakan penelitian deskriptif kuantitatif yang menggunakan data sekunder berupa Laporan Realisasi Anggaran Dinas Kebudayaan dan Pariwisata Provinsi Jambi periode 2020-2023 dan Rencana Strategi (Rensra) periode 2021-2026 serta data primer berupa kuesioner dan wawancara. Hasil penelitian menunjukkan bahwa Kinerja Keuangan Dinas Kebudayaan dan Pariwisata Provinsi Jambi berdasarkan Rasio Efektivitas Pendapatan Asli Daerah tergolong tidak efektif, Rasio Efisiensi Belanja tergolong tidak efisien, Rasio Keserasian Belanja tergolong condong ke belanja operasi dibandingkan belanja modal, Rasio Pertumbuhan Pendapatan menurun, serta Analisis SWOT menghasilkan strategi S-O yang menggunakan kekuatan internal untuk memanfaatkan peluang eksternal
Determinasi Elemen Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan Damayanti, Sinta; Safelia, Nela; Prasetyo, Eko
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19712

Abstract

Penelitian ini bertujuan untuk menguji unsur-unsur kecurangan pada teori fraud hexagon dalam medeteksi kecurangan laporan keuangan. Fraud hexagon diproksikan dengan enam variabel yang terdiri dari elemen stabilitas keuangan, ineffective monitoring, pergantian auditor, pergantian direksi, arogansi dan government project yang dihipotesiskan berpengaruh dalam mendeteksi kecurangan laporan keuangan. Populasi penelitian terdiri dari perusahaan-perusahaan sektor kesehatan yang terdaftar di bursa efek indonesia tahun 2021- 2023. Prosedur pengambilan sampel yang digunakan adalah purposive sampling, menghasilkan 25 sampel perusahaan selama periode tiga tahun dan total 75 titik data observasi. Penelitian ini termasuk penelitian sekunder dimana data penelitian diperoleh dari laporan keuangan tahunan (annual report) yang diperoleh dari situs resmi perusahaan atau situs resmi BEI. Teknik analisis data yang digunakan adalah analisis regresi logistik yang diolah menggunakan IBM SPSS. Hasil penelitian menunjukkan bahwa stabilitas keuangan, ineffective monitoring, dan government project berpengaruh dalam mendeteksi adanya indikasi kecurangan laporan keuangan. Faktor-faktor lain seperti pergantian auditor, pergantian direksi, dan arogansi yang diukur dengan foto CEO tidak berpengaruh dalam mendeteksi adanya indikasi kecurangan laporan keuangan. Kata Kunci : Kecurangan laporan keuangan, stabilitas keuangan, ineffective monitoring, pergantian auditor, pergantian direksi, arogansi, government project
Analisis Determinan Pengungkapan Emisi Karbon Dengan Reputasi Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023 Windah, Windah; Safelia, Nela; Mansur, Fitrini
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.20147

Abstract

Penelitian ini bertujuan untuk menguji serta memberikan bukti empiris mengenai analisis determinan pengungkapan emisi karbon, dengan reputasi perusahaan sebagai variabel moderasi. Fokus penelitian ini adalah pada perusahaan-perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021 hingga 2023. Data dikumpulkan melalui metode dokumentasi dengan metode analisis statistik deskriptif dan analisis model persamaan struktural berbasis komponen atau varians, yang dikenal dengan istilah Partial Least Square (PLS). Software yang digunakan dalam penelitian ini adalah SmartPLS versi 4.0.9.9. Hasil penelitian menunjukkan bahwa profitabilitas dan corporate governance memiliki pengaruh positif dan signifikan terhadap pengungkapan emisi karbon. Sebaliknya, leverage dan reputasi perusahaan menunjukkan pengaruh negatif dan signifikan terhadap pengungkapan emisi karbon. Terakhir, reputasi perusahaan tidak memoderasi hubungan antara profitabilitas, leverage dan corporate governance terhadap pengungkapan emisi karbon. Kata Kunci: Profitabilitas; Leverage; Corporate Governance; Reputasi Perusahaan; Pengungkapan Emisi Karbon; Structural Equation Modeling (SEM-PLS).
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