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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 Management and Social Sciences 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 Catha : Jurnal Penelitian Kreatif dan Inovatif Jurnal Cakrawala Akuntansi Jurnal Akuntansi dan Sistem Informasi
Nela Safelia
Unknown Affiliation
Religion Aerospace Engineering 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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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.
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KEKUATAN CHIEF EXECUTIVE OFFICER (CEO) SEBAGAI VARIABEL MODERASI DI BURSA EFEK INDONESIA Simanjuntak, Howard; Yuliusman, Yuliusman; Safelia, Nela
Jambi Accounting Review (JAR) Vol 6 No 2 (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.v6i2.50057

Abstract

This study aims to analyze the influence of environmental, social, and governance (ESG) performance on corporate financial performance, with CEO characteristics as a moderating variable on the Indonesian Stock Exchange. The sample used in this study were companies listed on the Indonesia Stock Exchange in 2020-2022 that had ESG distribution scores in the Revinitif Eikon database. Using a purposive sampling method, a sample of 17 companies was obtained. This study employed moderated regression analysis (MRA) tested using Eviews12. The results showed that environmental and social performance did not significantly influence corporate financial performance, while corporate governance performance did significantly influence corporate financial performance. Meanwhile, the CEO power variable was unable to moderate (strengthen) the relationship between environmental, social, and governance performance and corporate financial performance.
PENGARUH KESADARAN WAJIB PAJAK, PEMBERIAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA PELAKU MIKRO, KECIL DAN MENENGAH (UMKM) (Studi Kasus Pada UMKM di Kota Jambi) Firmansyah, Arif; Safelia, Nela; Tiswiyanti, Wiwik
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/65dc3m06

Abstract

This study aims to analyze the influence of tax awareness and tax incentives on tax compliance among MSME actors in Jambi City. The research population consists of all MSME actors in Jambi City, with a sample of 74 respondents selected using the saturation sampling technique. Data were collected through questionnaires and analyzed using multiple regression analysis with SPSS 27. The results indicate that simultaneously, the variables have a significant effect on tax compliance with a coefficient of determination of 57.5%. Partially, tax awareness has a positive effect on compliance, whereas tax incentives do not have a significant effect. These findings suggest that internal factors such as awareness are more dominant than external stimuli such as incentives in driving tax compliance among MSMEs.
Analysis Of The Dependency And Efficiency Ratios If Catur Rahayu Village From 2020 To 2022: Analysis Of The Dependency And Efficiency Ratios If Catur Rahayu Village From 2020 To 2022 Ihsan, M. Ihwanul; Mansur, Fitrini; Safelia, Nela
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/4q779f80

Abstract

Financial ratio analysis of the Village Revenue and Expenditure Budget (APBDes) is one of the parameters used to measure the financial management performance of a village. Financial performance analysis was conducted using dependency and efficiency ratio calculations to measure the financial performance of the Catur Rahayu Village Government for the 2020-2022 period. The type of research used is descriptive, using a qualitative and quantitative approach. The results of the study show that the dependency ratio with an average of >96.22% per year in the very high category indicates that Catur Rahayu Village is highly dependent on transfer funds from the local or provincial government. Meanwhile, the efficiency ratio of Catur Rahayu Village from 2020 to 2022 is classified as inefficient, with an average efficiency ratio of >96.86% per year. This indicates that the financial management of Catur Rahayu Village is not yet optimal in terms of exploring its potential to increase its own-source revenue and managing its expenditures efficiently.
The ANALISIS KINERJA KEUANGAN PADA PEMERINTAH KOTA JAMBI PERIODE TAHUN 2020-2023 Anggriani, Windi; Friyani, Rita; Safelia, Nela
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/p0h7jx42

Abstract

This study analyzes the financial performance of the Jambi City Government for the period 2020–2023 using several key financial ratios: the Degree of Fiscal Decentralization, Regional Financial Independence, Financial Dependency, PAD Effectiveness, and Expenditure Efficiency. It also formulates strategies to improve regional financial performance through a SWOT analysis. The study employs a quantitative descriptive method based on APBD data, supported by qualitative analysis for strategy formulation. The findings show that the degree of decentralization and fiscal independence remain low, while financial dependency is consistently categorized as very high. PAD effectiveness is relatively good but fluctuates, and expenditure efficiency varies across the period. These results highlight the need to optimize PAD sources and strengthen expenditure management. The SWOT analysis produces strategies such as digitalizing PAD services, enhancing spending efficiency, strengthening collaboration with regional enterprises and the private sector, and improving fiscal accountability. Implementing these strategies is expected to enhance fiscal capacity and strengthen long-term financial independence for the Jambi City Government.
Analysis of the Effect of Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring on the Performance of Local Government Financial Management in Jambi Province with Human Resource Capacity as a Moderating Variable Anggun Agustika; Fitrini Mansur; Nela Safelia
Greenation International Journal of Economics and Accounting Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i4.680

Abstract

This study aims to analyze the influence of Government Internal Control System (SPIP) components control environment, risk assessment, control activities, information and communication, and monitoring on the financial management performance of Jambi Provincial Government, as well as to examine human resource capacity as a moderating variable. The study employs a quantitative approach with descriptive and causal research design. A saturated sampling technique was used, involving all 100 employees of BPKPD Jambi Province. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS, preceded by data quality and classical assumption tests. The findings reveal that all SPIP components have a significant effect on financial management performance. The control environment, risk assessment, and control activities show significant negative effects, while information and communication, as well as monitoring, demonstrate significant positive effects. An R² value of 0.834 indicates that the five SPIP variables explain 83.4% of performance variance. Human resource capacity does not moderate most relationships, but negatively moderates the effect of monitoring. This study highlights the crucial role of effective SPIP implementation and continuous human resource development in ensuring strong financial management performance in regional governments.
Co-Authors Achmad Hizazi Affrizal Affrizal Afrizal Afrizal 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 Ayu Lestari Bambang Harimurti Berliana Putri Dahlia Dahlia Devy Rachmawati Dian Rafiah Dios Nugraha Putra Dwi Rara Al Munawaroh Eko Prasetyo 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 Salsabila Husna 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 Yulianti Fajrin Yulisuman Yuliusman Yuliusman - Yuliusman Yuliusman Yulmardi Yulmardi Zulma, Gandy Wahyu Maulana