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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 Information System, Applied, Management, Accounting and Research 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 JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) 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) Journal of Business Management and Economic Development Indo Green Journal 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 Indo Green Journal CITACONOMIA : Economic and Business Studies Jurnal Cakrawala Akuntansi
Nela Safelia
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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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).
The Influence of Accountability, Transparency and Community Participation on the Management of Village Fund Allocations in Villages in Jambi District Outside the City of Muaro Jambi Regency Nelda Afrita; Nela Safelia; Misni Erwati
Formosa Journal of Applied Sciences Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i11.6582

Abstract

The purpose of this research is to determine: (1) How community involvement, accountability, and transparency affect village budget distribution management in Jambi Luar Kota District villages concurrently. (2) How accountability affects village money distribution management in Jambi Luar Kota District communities. (3) The impact of openness on the administration of village budget distribution in the Jambi Luar Kota subdistrict's communities. (4) The impact of village fund allocation management and community involvement in Jambi Luar Kota District villages. Data from surveys and documents were used in this study to gather information on community engagement, accountability, and transparency. This study employed both primary and secondary data sources.
Training of Culinary MSME in Facing The Digital Era Using Digital Payment Methods and Digital Financial Bookkeeping Olimsar, Fredy; Afrizal, Afrizal; Yulmardi, Yulmardi; Safelia, Nela; Putra, Dios Nugraha; Sari, Naura Juwita
Unram Journal of Community Service Vol. 5 No. 4 (2024): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i4.763

Abstract

We are living in a digital age where all sales transactions may be completed online. Based on this, the bare minimum of business owners is those who utilize digital commerce and create digital banking records. Pempek Sohib is a micro, small, and medium enterprise (MSME) in the capital of Jambi. The business owner still primarily uses non-digital methods to make transactions. Due to this, the purpose of this service is to provide guidance and instruction in creating digital currency and payment methods. The devotion will be carried out to provide training and support for business owners. The outcome of this PPM is that MSME business owners may embrace digital transformation by implementing digital payment methods and financial records and increasing the value and quality of their efforts
Analysis of Financial Performance of the Jambi Province Forestry Service for the 2017-2021 Alvionita, Nur Afni; Arum, Enggar Diah Puspa; Safelia, Nela
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i1.7986

Abstract

Financial reports provide information about the financial position that is useful for most report users in order to make decisions and demonstrate accountability for the use of resources entrusted to users. The aim of this research is to determine the financial performance of the Jambi Province Forestry Service, analyzed from the Budget Realization Report for the 2017-2021 Fiscal Year. The method used is descriptive quantitative using economic ratios, effectiveness and efficiency. Data was obtained through field studies. The research results showed that the level of effectiveness in the Jambi Provincial Forestry Service for the 2017-2021 Fiscal Year was effective, for the economic level and overall budget efficiency it was quite efficient due to the use of the budget being too high.
The Influence of Independent Commissioners, Institutional Ownership, Audit Committee, and Leverage on the Integrity of Financial Reports in Regional Development Banks Ariyani, Lisa; Safelia, Nela; Olimsar, Fredy
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i9.11447

Abstract

This study aims to analyze the effect of independent commissioners, institutional ownership, audit committees, and leverage on the integrity of financial statements at regional development banks in the Sumatra region registered with the Financial Services Authority. Sampling using purposive sampling. The number of samples in this study was 32, which came from 10 provinces and 2 provinces that were members of other provincial BPDs that published audited annual reports during the 2019-2022 period. The analysis method in this study used multiple linear regression processed using SPSS 29 Software. The results of this study indicate that independent commissioners, institutional ownership and leverage do not affect the integrity of financial statements, while the audit committee has a positive and significant effect on the integrity of financial statements.
Co-Authors - Afrizal Achmad Hizazi Affrizal Affrizal Afrizal Afrizal AFRIZAL AFRIZAL Ahmad Bunayya W Alvionita, Nur Afni Anayanti, Nera Anggi Lestari Anggriani, Windi Anggun Agustika Anisa Rizki Arif Firmansyah Ariyani, Lisa Arsyi Zahwa Athiatul Istianah Bambang Harimurti Dahlia Dahlia Devy Rachmawati Dian Rafiah Dios Nugraha Putra Dwi Rara Al Munawaroh Eko Prasetyo Enggar Diah P.A Enggar Diah Puspa Arum Enggar Diah Puspa Arum Erni Achmad Eva Setia Rini Damanik Fahmi Fahmi Fiqri, Sulthoni Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gushendarto Gustina, Salsabila Ayu Halilintar, Halilintar Hasriati Nasution Hasriati Nasution Hernando, Riski Ibrahim, Azzahra Adira Ihsan, M. Ihwanul Ilham Wahyudi Iskandar, Nadiah Isnaini Istika, Tissi Maulidea Istiqomah Melinda Jaiyanti, Jaiyanti Kartinah Kartinah, Kartinah Lutfi Lutfi Mansur, Fitriani Margarettha Margarettha Margarettha Margarettha Margarettha, Margarettha Marissa Rebecca Gabriella Purba Misni Erwati Muhammad Ridwan MUSTIKA AULIA ULFA Musyafiq, Nazrul Nabila, Rasyifa Suci Nafisah Ainun Nisa Namira Putri Aninda Natalia Fitria Revini Pranata Nelda Afrita Netty Herawaty Novita Efirawandefit Pulungan, M Alif Al Ghifari Putra, Dios Nugraha Rahayu Rahayu Rahayu Rahayu Ratih Kusumastuti Rico Wijaya Z Riski Hernando Rizal Syafiie, Moh. Rizka Ardestri Sam, Iskandar Samila, Putri Sarah Sinadela Sari Puspita Dewi Sari, Naura Juwita Scheilla Aprilia Murnidayanti Shahri Bin Abu Seman Sijabat, Jannes Simanjuntak, Howard simbolon, astri Sinta Damayanti Siswahyudianto Siti Nurhaliza Sukmawati, Aegisia Susfa Yetti Susfayetti Tasya Safitri Teguh Prakoso Wilyan Dari Windah, Windah Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yenny Yuniarti Yulisuman Yuliusman Yuliusman - Yuliusman Yuliusman Yulmardi Yulmardi Zulma, Gandy Wahyu Maulana