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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 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.
Penerapan Pembelajaran Berbasis Proyek (PjBL) pada Mata Kuliah Ketentuan Umum dan Tata Cara Perpajakan Meningkatkan Pemahaman dan Penerapan Mahasiswa dalam Perpajakan Susfa Yetti; Nela Safelia; Dios Nugraha Putra
Journal of Global Economic Research Vol. 1 No. 1 (2024)
Publisher : Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/jhw30s75

Abstract

Mata kuliah Ketentuan Umum dan Tata Cara Perpajakan Mata kuliah Ketentuan Umum dan Tata Cara Perpajakan ini merupakan mata kuliah yang memberikan wawasan dan pengetahuan kepada mahasiswa tentang perpajakan dan sistem perpajakan di Indonesia. Sistem pembelajaran dengan model project based learning merupakan suatu sistem model pembelajaran   dimana   membutuhkan penyelidikan secara autentik yakni penyelidikan yang membutuhkan penyelesaian nyata dari permasalahan dilihat dari materi, teori, ataupun konsep yang diterima oleh mahasiswa berlangsung secara alamiah dalam   bentuk   kegiatan   mahasiswa   bekerja   dan    mengalami bukan mentransfer pengetahuan dari pengajar. Maka dari itu, pengajar perlu mempertimbangkan dalam mengembangkan model pembelajaran di kelas menggunakan project based learning. Dari hasil penelitian ini dapat disimpulkan Tim pengajar Ketentuan Umum dan Tata Cara Perpajakan telah membuat draf instrumen pembelajaran yang mencakup CPL, Silabus, dan RPS. Tim Pengajar juga telah mempraktikan kegiatan pembelajaran PjBL dengan metode team Based Project. Pelaksanaan tersebut berjalan baik dan mahasiswa mampu mencapai CPL dengan pengapliaksian metode etersebut
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.
Pengaruh SIPD dan E-Procurement Terhadap Sistem akuntabilitas Kinerja Instansi Pemerintah Melalui Good Governance sebagai Variabel Mediasi (Studi Pada Pemerintah Kota Jambi) Iskandar, Nadiah Isnaini; Yulisuman; Nela Safelia
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i3.2608

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Sistem Informasi Pemerintahan Daerah (SIPD) dan E-Procurement terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) dengan Good Governance sebagai variabel mediasi, menggunakan studi kasus pada Pemerintah Kota Jambi. Pendekatan yang digunakan adalah kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada 100 aparatur pemerintah, dan 92 di antaranya memenuhi kriteria untuk dianalisis. Analisis data dilakukan menggunakan teknik Partial Least Square–Structural Equation Modeling (PLS-SEM). Hasil penelitian mengungkapkan bahwa SIPD dan E-Procurement memiliki pengaruh positif dan signifikan terhadap SAKIP. Selain itu, kedua variabel tersebut juga berpengaruh positif terhadap Good Governance, sementara Good Governance terbukti berpengaruh signifikan terhadap SAKIP. Namun, Good Governance tidak berperan sebagai mediator dalam hubungan antara SIPD dan SAKIP, melainkan memediasi hubungan antara E-Procurement dan SAKIP. Temuan ini menekankan pentingnya penguatan prinsip good governance agar pemanfaatan sistem digital, khususnya SIPD dan E-Procurement, dapat secara maksimal mendorong peningkatan transparansi, akuntabilitas, serta kinerja instansi pemerintah.
PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL COST TERHADAP CORPORATE VALUE DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-202 Novita Efirawandefit; Yuliusman; Nela Safelia
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.49650

Abstract

Environmental damage caused by mining activities has increased attention to environmental performance and costs. This study aims to analyze the effect of Corporate Environmental Performance and Environmental Cost on Corporate Value, with Financial Performance as an Intervening Variable, in mining companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The data analysis method used in this study is Partial Least Square – Structural Equation Modeling (PLS-SEM) run using SmartPLS4 software. Based on the analysis results, only Corporate Environmental Performance has a positive and significant effect on Corporate Value. Environmental Cost and Financial Performance do not significantly influence Corporate Value. Financial Performance is unable to mediate the relationship between Corporate Environmental Performance and Environmental Cost on Corporate Value. These results confirm that the Indonesian capital market values environmental commitment as a signal of legitimacy and reputation, but the financial benefits of environmental expenditures are not visible in the short term. Companies need to make environmental management a sustainable strategy to strengthen long-term value.
Study On The Use Of Management Accounting Information Systems In Planning And Decision Making (PT. ASKRINDO Cabang Jambi) Fiqri, Sulthoni; Yuliusman, Yuliusman; Safelia, Nela
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46732

Abstract

This research aims to examine the management accounting information system and to analyze the use of the management accounting information system in decision making at PT. Askrindo Jambi Branch. The research method uses a qualitative approach through data collection by interviews, observation and documentation. The research results show that PT. Askrindo Jambi Branch already has an information system called ACS (Askrindo Core System). The use of the ACS system is used in the management accounting information system for planning, and also when making decisions at PT. Askrindo's Jambi branch is interconnected between technical fields at branch level (Jambi) and then evaluated by directors at central level. Both theoretical and practical contributions are made by this study. Theoretically, it improves how MAIS successfully aligns central decision-making with branch-level operations in a service-oriented financial institution. Practically speaking, the study identifies gaps in PT Askrindo Jambi's information flow and shows how MAIS can be improved to increase responsiveness, speed up decision-making, and align operations—providing advice for comparable businesses going through digital transformation.
Credit Performance and BOPO Ratio at Banks in Indonesia Before and During Covid-19 Ibrahim, Azzahra Adira; Eka Putra, Wirmie; Safelia, Nela
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46738

Abstract

The purpose of this study is to look the differences in credit performance and BOPO ratio in Conventional and Islamic banks in Indonesia before and during Covid-19. This comparison is done by using NPL/NPF and BOPO ratio variables. The population in this study were all Conventional and Islamic banks in Indonesia, while 92 samples were selected for conventional banks and 14 samples for Islamic banks using purposive sampling technique with several criteria. The research data is in the form of secondary data sourced from the March 2019 – December 2020 quarterly report which are supported by data from OJK. The research analysis tool using the wilcoxon test. The results of the research that have been carried out show that NPL and BOPO at Conventional Banks show differences between before and during Covid-19, while NPF and BOPO at Islamic Banks before and during Covid-19 remain. According to this study, Indonesian conventional banks saw changes in their credit risk (NPL) and efficiency (BOPO) during COVID-19, but Islamic banks saw little change. This should, in theory, strengthen Islamic banking models' ability to withstand crises. In practice, it implies that Islamic banks should keep concentrating on operational effectiveness while conventional banks require more robust risk management during economic downturns.
Influence of The Effectiveness of Hotel Tax, Restaurant Tax and Entertainment Tax Revenue on The Effectiveness of Local Revenue with Economic Growth As A Moderating Variable (Empirical Study on Districts/Cities in Jambi Province for the Period 2017-2023) Samila, Putri; Sam, Iskandar; Safelia, Nela
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.47196

Abstract

This study aims to determine the effect of the effectiveness of hotel tax, restaurant tax, and entertainment tax revenues on the effectiveness of local revenue (PAD) collection, with economic growth as a moderating variable in the Regencies/Cities of Jambi Province for the period 2017–2023. This study is a quantitative research using secondary data. The population in this study consists of Regencies/Cities in Jambi Province for the period 2017–2023. The sampling technique used is saturated sampling. A total of 77 data samples were examined in this study. Data analysis was conducted using multiple linear regression analysis and Moderating Regression Analysis (MRA), with IBM SPSS Version 29 as the analytical tool. The results of the study show that (1) the effectiveness of hotel tax revenue has no significant effect on the effectiveness of local revenue collection. (2) The effectiveness of restaurant tax revenue has a significant effect on the effectiveness of local revenue collection. (3) The effectiveness of entertainment tax revenue has no significant effect on the effectiveness of local revenue collection. (4) Economic growth is not able to moderate the effect of the effectiveness of hotel tax revenue on the effectiveness of local revenue collection. (5) Economic growth is not able to moderate the effect of the effectiveness of restaurant tax revenue on the effectiveness of local revenue collection. (6) Economic growth is not able to moderate the effect of the effectiveness of entertainment tax revenue on the effectiveness of local revenue collection.
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