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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 Dhana
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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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

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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

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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

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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.
Company Value: Carbon Emission Disclosure, Company Size, and Profitability With Environmental Performance As a Moderating Variable Paramita, Mahardian Hersanti; Wiralestari, Wiralestari; Safelia, Nela
Dhana Vol. 2 No. 4 (2025): DHANA-DECEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mbcmc447

Abstract

This study aims to determine the effect of carbon emission disclosure, company size, and profitability on firm value, with environmental performance as a moderating variable. The population of this study was companies in the energy sector and the primary consumer goods industry listed on the Indonesia Stock Exchange (IDX) in 2020–2022. The sample used a purposive sampling technique, with a final sample size of 114 companies. This research method uses a quantitative method with secondary data in the form of annual reports and company sustainability reports. The results show that carbon emission disclosure has a positive effect on firm value. Company size has a positive effect on firm value. Profitability has a positive effect on firm value. Environmental performance can moderate the influence of CED, company size, and profitability on firm value.
Pengaruh Tingkat Kesehatan Bank Umum Syariah di Indonesia Terhadap Pertumbuhan Laba Pada Periode 2020-2024 Nabila, Rasyifa Suci; Mansur, Fitriani; Safelia, Nela
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

This study examines the effects of NPF, FDR, ROA, BOPO, CAR, and GCG on the profit growth of Islamic Commercial Banks in Indonesia during 2020–2024 using panel data regression. The results indicate that FDR has a positive and significant effect, while BOPO has a negative and significant effect on profit growth. Other variables show no significant effect. Simultaneously, all variables significantly influence profit growth, with the model explaining 33.42% of its variation. The findings emphasize the importance of liquidity management and operational efficiency in enhancing profit growth. These results provide empirical insights for bank management and regulators in formulating strategies to improve financial performance.
Integrasi Algoritma Sosial Media dalam Mengoptimalkan Penggunaan Digital Marketing UMKM Safelia, Nela; Hernando, Riski; Mansur, Fitrini; Yuniarti, Yenny; Achmad, Erni; Olimsar, Fredy; Bin Abu Seman, Shahri
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 7 No 1 (2026): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol.7 No 1 (Maret 2026)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v7i1.3820

Abstract

The International Community Service Program themed “Integration of Social Media Algorithms in Optimizing the Use of Digital Marketing for Micro and Small Enterprises (MSEs) in Indonesia and Malaysia” is a collaborative initiative between Universitas Jambi (UNJA) and Universiti Poly-Tech Malaysia (UPTM). This program aims to enhance the digital literacy capacity of micro-entrepreneurs through a comprehensive understanding of social media algorithms and the application of creative content strategies rooted in local wisdom and culture. The implementation methods include interactive training sessions, thematic workshops, intensive mentoring, and cross-country benchmarking to strengthen knowledge transfer and the adoption of best practices. The results demonstrate a significant improvement in participants’ digital competencies, reflected in their enhanced ability to optimize social media algorithms for product marketing, the establishment of a cross-border digitalpreneur community between Indonesia and Malaysia, and the development of adaptive digital marketing training modules and standard operating procedures (SOPs). The sustainability impact of this program not only increases the competitiveness and resilience of MSEs but also strengthens international academic collaboration between the two universities. Furthermore, this initiative contributes to achieving the universities’ Key Performance Indicators (KPI) and supports the development of an inclusive and sustainable digital economic ecosystem within the ASEAN region.
PENGARUH GREEN ACCOUNTING DAN PENGUNGKAPAN EMISI KARBON TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Rizka Ardestri; Nela Safelia; Rahayu Rahayu
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 2 (2026): JISAMAR (May 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i2.2378

Abstract

Melalui pendekatan analisis jalur (path analysis), penelitian ini mengevaluasi keterkaitan antara kebijakan akuntansi hijau (green accounting) serta transparansi karbon pada valuasi korporasi dengan memosisikan performa finansial sebagai variabel antara (intervening variable). Objek pengamatan difokuskan pada entitas bisnis di sektor energi yang terdaftar di lantai bursa Indonesia (BEI) sepanjang periode tiga tahun (2021–2023). Melalui seleksi yang ketat, diperoleh 49 emiten yang memenuhi kriteria purposive sampling. Operasionalisasi variabel mencakup penggunaan instrumen PROPER untuk akuntansi hijau, indeks pengungkapan emisi untuk transparansi karbon, Return on Assets (ROA) sebagai representasi performa finansial, serta rasio Tobin’s Q untuk merepresentasikan nilai perusahaan. Temuan empiris mengindikasikan bahwa integrasi akuntansi hijau dan pelaporan karbon menjadi pendorong signifikan bagi penguatan kinerja keuangan. Namun, dalam kaitannya dengan valuasi pasar, akselerasi nilai perusahaan hanya dipicu oleh keterbukaan informasi emisi dan capaian profitabilitas, sedangkan praktik akuntansi hijau tidak menunjukkan pengaruh langsung yang berarti. Lebih lanjut, analisis efek mediasi menyimpulkan bahwa kinerja keuangan tidak menjalankan fungsi sebagai jembatan dalam menghubungkan variabel akuntansi hijau maupun transparansi karbon terhadap eskalasi nilai perusahaan.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Sistem Manajemen Lingkungan terhadap Pengungkapan Emisi Karbon (Pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024) Anggi Lestari; Nela Safelia; Lutfi Lutfi
Indo Green Journal Vol. 4 No. 2 (2026): Green 2026
Publisher : Published by Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/green.v4i2.382

Abstract

Penelitian ini dilatarbelakangi oleh adanya perubahan iklim disertai pemanasan global dan salah satu penyebabnya adalah pembuangan emisi karbon dari aktivitas operasional perusahaan. Penelitian ini bertujuan untuk menguji pengaruh dari ukuran perusahaan, pertumbuhan penjualan dan sistem manajemen lingkungan terhadap pengungkapan emisi karbon. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor basic materials yang tercatat di Bursa Efek Indonesia (BEI) periode 2023-2024. Pengambilan sampel menggunakan metode purposive sampling dengan total sampel 180 perusahaan. Data diolah dan dianalisis menggunakan statistik deskriptif dengan menggunakan bantuan perangkat lunak SPSS 27. Hasil penelitian menunjukkan bahwa ukuran perusahaan, pertumbuhan penjualan dan sistem manajemen lingkungan berpengaruh terhadap pengungkapan emisi karbon baik secara persial maupun simultan.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Sistem Manajemen Lingkungan terhadap Pengungkapan Emisi Karbon (Pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024) Anggi Lestari; Nela Safelia; Lutfi Lutfi
Indo Green Journal Vol. 4 No. 2 (2026): Green 2026
Publisher : Published by Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/green.v4i2.382

Abstract

Penelitian ini dilatarbelakangi oleh adanya perubahan iklim disertai pemanasan global dan salah satu penyebabnya adalah pembuangan emisi karbon dari aktivitas operasional perusahaan. Penelitian ini bertujuan untuk menguji pengaruh dari ukuran perusahaan, pertumbuhan penjualan dan sistem manajemen lingkungan terhadap pengungkapan emisi karbon. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor basic materials yang tercatat di Bursa Efek Indonesia (BEI) periode 2023-2024. Pengambilan sampel menggunakan metode purposive sampling dengan total sampel 180 perusahaan. Data diolah dan dianalisis menggunakan statistik deskriptif dengan menggunakan bantuan perangkat lunak SPSS 27. Hasil penelitian menunjukkan bahwa ukuran perusahaan, pertumbuhan penjualan dan sistem manajemen lingkungan berpengaruh terhadap pengungkapan emisi karbon baik secara persial maupun simultan.
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 Bin Abu Seman, Shahri Dahlia Dahlia Damanik, Eva Setia Rini Dian Rafiah Dwi Rara Al Munawaroh Eko Prasetyo Enggar Diah P.A Enggar Diah Puspa Arum Enggar Diah Puspa Arum Erni Achmad 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 Lutfi Lutfi Mansur, Fitriani Margarettha Margarettha Margarettha Margarettha Margarettha, Margarettha Marissa Rebecca Gabriella Purba Misni Erwati Monalisa Monalisa 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 Paramita, Mahardian Hersanti Pulungan, M Alif Al Ghifari Putra, Dios Nugraha Rachmawati, Devy 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 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 - Yulmardi Yulmardi Zulma, Gandy Wahyu Maulana