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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Economic & Management Sciences (IJEMS)
Salman Jumaili
Universitas Jambi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Kinerja Keuangan Pemerintah Daerah Dan Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal Az-zhara Shatila; Sri Rahayu; Salman Jumaili
JURNAL LENTERA BISNIS Vol 12, No 2 (2023): JURNAL LENTERA BISNIS, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i2.772

Abstract

This study aims to determine the financial performance of the Districts/Cities Governments in Jambi Province with the Regional Financial Independence Ratio and the Degree of Regional Financial Decentralization. As well determine the effect of Original Local Government Revenue (PAD), Balancing Funds and Financing Surplus on the Capital Expenditure in Districts/Cities in Jambi Province. This study is a quantitative descriptive research and quantitative research. The data used in this study is quantitative data with documentation techniques. The sample for this research is 11 districts/cities in Jambi Province on the official website of the Directorate General of Fiscal Balance. This study uses the Descriptive Analysis Method using ratios was used to financial performance of the Districts/Cities Governments in Jambi Province and Multiple Linear Regression Analysis with the help of SPSS version 25 was used to determine the effect of Original Local Government Revenue (PAD), Balancing Funds and Financing Surplus on the Capital Expenditure in Districts/Cities in Jambi Province. The results showed that the financial performance of the Districts/Cities Governments in Jambi Province, in terms of  Regional Financial Independence Ratio, was categorized as very low and the Degree of Regional Financial Decentralization Ratio, it was categorized as very less. The results of testing the effect of PAD, Balance Fund and SILPA variables on Capital Expenditure show that PAD has no effect on Capital Expenditure, Balance Fund has no effect on Capital Expenditure, SILPA has an effect on Capital Expenditure.Keywords: Local Government Financial Performance, PAD, Balancing Fund, SILPA
Audit Operasional Atas Aktivitas Pengelolaan Persediaan Farmasi Di Apotek Bhakti Askes Jambi Natasya Febrina; Ratih Kusumastuti; Salman Jumaili
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.1794

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan audit operasional terhadap pengelolaan perbekalan farmasi di Apotek Bhakti Askes Jambi, dan untuk mengetahui prosedur pengelolaan perbekalan farmasi yang digunakan oleh Apotek Bhakti Askes Jambi. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa fungsi manajemen perbekalan farmasi di Apotek Bhakti Askes sudah berjalan efektif yang dibuktikan dengan kegiatan pengelolaan persediaan yang dilakukan sesuai dengan Standar Operasional Prosedur dan Permenkes No. 73 Tahun 2016 tentang Standar Farmasi di Apotek. Terdapat beberapa kekurangan dalam pengelolaan perbekalan farmasi, namun Apotek Bhakti Askes dapat melakukan tindakan perbaikan di masa yang akan datang.
The effect of auditor's competence, experience, professional ethics, and auditor's professional skepticism on the auditor's ability in detecting fraud Salman Jumaili; Sri Rahayu; Rahayu Rahayu
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232923

Abstract

The Internal Auditor in Higher Education is the Internal Supervision Unit which is a Lecturer with Additional Tasks appointed by the Higher Education Leader whose task is to assist the leader in supervising, evaluating, and reviewing non-academic activities. This study analyzes the influence of competence, experience of auditors, professional ethics, and professional skepticism of auditors on the ability of auditors to detect fraud (Survey of SPI Members of State Universities in Indonesia). This study used a questionnaire survey method with the number of respondents 47 people. The data is processed using smart PLS 3.0. The results of the study indicate that in the SPI PTN members, only Competence affects the Auditor's Ability to Detect Fraud, while the other variables are Auditor Experience, Professional Ethics, and Auditor Professional Skepticism have no effect.
Analysis of Village Government Financial Performance Using the Value for Money Method in Pamenang District, Merangin Nur Rahmi; Sri Rahayu; Salman Jumaili
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4740

Abstract

The purpose of this study was to determine the financial performance of village governments in Pamenang District, Merangin Regency using the value for money method which measures economic ratios, efficiency ratios and effectiveness ratios. This research is quantitative descriptive. The data used in this research is secondary data with documentation techniques. This research was conducted in 13 villages in Pamenang District, Merangin Regency. The results showed that the financial performance of the Village Government in Pamenang District, Merangin Regency, seen from the average economic ratio, was categorized as quite economical, seen from the efficiency ratio, it was categorized as efficient and the effectiveness ratio was categorized as quite effective
Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah SMAN 7 Merangin Tahun 2021 Mimi Sintia Nodera; Ratih Kusumastuti; Salman Jumaili
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1247

Abstract

This study aims to examine the effect of transparency and accountability on the management of school operational assistance funds at SMAN 7 Merangin in 2021. This research is a descriptive study with quantitative data analysis methods. This research uses purposive sampling technique. Research data collection is done by distributing questionnaires to 50 respondents. Data management using SPSS version 22 software. The test tools used in this study were descriptive statistics and multiple linear regression analysis. The results of this study indicate that: 1) Transparency and Accountability have a significant effect on the management of School Operational Assistance (SOA), 2) Transparency has a significant effect on the management of SOA, 3) Accountability has a significant effect on fund management SOA.
THE INFLUENCE OF FINANCIAL RATIOS, COMPANY SIZE AND INFLATION ON FIRM VALUE IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019-2023 Farhan Adin Saputra; Enggar Diah Puspa Arum; Salman Jumaili
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12474

Abstract

This study aims to examine whether financial ratios, company size, and inflation affect the value of a company. The financial ratios used in this study include liquidity, profitability, and solvency ratios. The approach used in this study is a quantitative approach. The population used in this study consists of infrastructure sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample determination in the study uses a purposive sampling method, resulting in 57 companies with a total of 5 years of observations, so the total sample in this study is 285 companies. The data analysis method in this study uses multiple linear regression with SPSS (Statistical Package for Social Science) software version 29. The results of this study indicate that liquidity, profitability, solvency, inflation, and company size ratios simultaneously affect the value of a company. Partially, profitability, solvency, and company size affect the value of a company, while liquidity and inflation do not affect the value of a company.
Co-Authors Az-zhara Shatila Enggar Diah Puspa Arum Farhan Adin Saputra Mimi Sintia Nodera Natasya Febrina Nur Rahmi Rahayu Rahayu Ratih Kusumastuti Sri Rahayu