Article Per Year (5 Year)
p-Index From 2021 - 2026
2.036
P-Index
This Author published in this journals
All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Accounting and Finance Management (JAFM) Greenation International Journal of Economics and Accounting Jurnal Pengabdian Masyarakat dan Penelitian Terapan TSAQAFAH : Jurnal Peradaban Islam
Enggar Diah Puspa Arum
Universitas Jambi, Jambi, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
PENGARUH PANDEMI COVID 19 TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN KONSTRUKSI DI INDONESIA DAN SINGAPURA) Dimas Ivan Alberta; Haryadi Haryadi; Enggar Diah Puspa Arum
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 4 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v7i4.19775

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pandemi covid terhadap kinerja keuangan dan nilai perusaahn pada perusahaan Konstruksi di Bursa Efek Indonesia (BEI) dan Bursa Efek Singapura (SGX). Sampel dalam penelitian ini adalah perusahan konstruksi yang terdaftar di BEI dan SGX yang menerbitkan laporan tahunan periode 2019-2020. Proes pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Analisis data yang digunakana dalam penelitian ini adalah Independent Sample T-Test dan Paired Sample T-Test menggunakan SPSS versi 26. Hasil penelitian menunjukkan di Indonesia terdapat perbedaan ROA sebelum dan saat adanya pandemi covid 19, namun DER dan PBV tidak terdapat perbedaan, di Singapura terdapat perbedaan DER sebelum dan saat adanya pandemi covid 19, namun ROA dan PBV tidak terdapat perbedaan. Dan terdapat perbedaan pengaruh pandemi covid 19 di Indonesia dan Singapura khusnya DER, namu untuk ROA dan PBV tidak terdapat perbedaan. Kata Kunci: ROA, DER, PBV, Pandemi Covid 19
PENGUKURAN KINERJA PERUSAHAAN PT. SUMBER ALFARIA TRIJAYA Tbk. CABANG JAMBI DENGAN MENGGUNAKAN BALANCE SCORECARD PADA TAHUN 2019-2021 Moch. Riski E; Arum, Enggar Diah Puspa; Rico Wijaya Z
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 4 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui nilai kinerja perusahaan yang di ukur dengan metode balanced scorecard. Data yang di gunakan dalam penelitian ini adalah data keuangan dan karyawan perusahaan PT. Sumber Alfaria Trijaya Tbk. Cabang jambi tahun 2019-2021. Data dalam penelitian adalah data primer. Metode analisis yang digunakan adalah metode analisis deskriptif dengan menggunakan microscoft excel dalam pengolahan data. Hasil penelitian ini menunjukkan bahwa kinerja perusahaan atas tolak ukur perspektif keuangan mengalami peningkatan kinerja dari tahun ditahun pertama dan penurunan di tahun berikutnya. Perspektif pelanggan mengalami stagnan pada kinerjanya di tiap tahunnya, tetapi secara persentase mengalami penurunan di tahun ke 2. Perspektif proses bisnis intermal mengalami peningkatan kinerja. Perspektif Pembelajaran dan Pertumbuhan mengalami peningkatan kinerja di tahun sebelumnya dan penurunan di tahun berikutnya.
MOTIVASI DAN KEPUASAN KERJA SEBAGAI VARIABEL MODERATING TERHADAP PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA APARAT PEMERINTAH KAPUBATEN TANJUNG JABUNG TIMUR (STUDI PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN TANJUNG JABUNG TIMUR) Widya Ayu C; Arum, Enggar Diah Puspa; Ratih Kusumastuti
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 4 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v7i4.25222

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Partisipasi dalam penyusunan anggaran berpengaruh tidaknya terhadap kinerja Kinerja Aparat Pemerintah, berpengaruh tidaknya terhadap kinerja Kinerja Aparat Pemerintah dengan Motivasi sebagai variabel moderating, Kepuasan Kerja sebagai variabel moderating pada  Kabupaten Tanjung Jabunng Timur, Provinsi Jambi. Alat analisisnya adalah Analisis PLS dengan menggunakan aplikasi Smart PLS. Hasil penelitian bahwa Partisipasi anggaran berpengaruh positif dan signifikan terhadap kinerja aparat Pemerintah, Motivasi kerja tidak berpengaruh signifikan terhadap kinerja apparat Pemerintah, Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja apparat Pemerintah, Partisipasi anggaran berpengaruh positif dan signifikan terhadap motivasi kerja pada pegawai di Pemerintah, Partisipasi anggaran berpengaruh positif dan signifikan terhadap kepuasan kerja pada pegawai di Pemerintah, Partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja aparat dengan motivasi kerja sebagai variabel moderating pada pegawai di Pemerintah dan Partisipasi anggaran berpengaruh positif dan signifikan terhadap kinerja aparat dengan kepuasan kerja sebagai variabel moderating pada pegawai di Pemerintah Kabupaten Tanjung Jabung Timur, Provinsi Jambi.
The Relationship Between Profitability, Managerial and Institutional Ownership on Carbon Emission Disclosure Agung Rizki Dwi Putra; Enggar Diah Puspa Arum; Rico Wijaya Z
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.457

Abstract

This study examines the relationship between profitability, managerial ownership, and institutional ownership with carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange during the period 2021 to 2023. Carbon emission disclosure is a form of corporate environmental accountability that reflects transparency and commitment to sustainability. Using stakeholder theory as the theoretical framework, this study employs purposive sampling and obtains a sample of 20 companies with 60 firm-year observations. The data is collected from secondary sources, such as annual and sustainability reports, and analyzed using panel data regression with the EViews 12 software. The results show that profitability and managerial ownership are positively associated with carbon emission disclosure, while institutional ownership shows no significant relationship. These findings suggest that internal financial performance and ownership by management contribute to increased environmental transparency, whereas institutional investors may not consistently influence disclosure practices in the energy sector.
Against Fraud: How Religious-Based Values Accounting Work Elex Sarmigi; Sri Rahayu; Enggar Diah Puspa Arum; Rico Wijaya Z
TSAQAFAH Vol. 21 No. 1 (2025): Tsaqafah Jurnal Peradaban Islam
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tsaqafah.v21i1.82

Abstract

Fraud is a widespread issue that can cause significant harm across various sectors, including government, business, and educational institutions. Several theories, such as the Fraud Triangle, Fraud Diamond, and Fraud Hexagon, have been developed to understand the factors that drive individuals to commit fraud. This research aims to analyze the role of religiosity values in minimizing fraudulent actions using a qualitative method and a literature study approach. Data were collected through an analysis of literature from journals, books, and previous research that examined the relationship between religiosity and fraudulent behavior. The findings indicate that religiosity plays a significant role in reducing individuals’ intention and opportunity to commit fraud. Individuals with a good understanding of religion tend to have a stronger moral awareness, making it more difficult for them to rationalize fraudulent actions. Furthermore, religious values can help individuals manage pressure and suppress ego/arrogance, which are key elements in the Fraud Hexagon theory. Although religiosity serves as a deterrent to fraud, this study also finds that external factors such as opportunity and collusion continue to contribute to fraudulent behavior.
Implementasi Metode Hidroponik dalam Kemandirian Pangan dan Pertumbuhan Ekonomi (Studi Indonesia - Malaysia) Rico Wijaya; Ilham Wahyudi; Enggar Diah Puspa Arum; Wiralestari; Aulia Beatrice Brilliant
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 4 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Januari - Maret 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v4i1.1918

Abstract

Wilayah Terengganu di Malaysia terletak di Pantai Timur Semenanjung Malaysia. Daerah pesisir ini sulit untuk bercocok tanam dengan metode penanaman tradisional, tidak hanya karena kondisi lingkungan yang keras tetapi juga karena kualitas tanah yang kurang subur untuk menanam tanaman seperti sayuran. Kondisi geografis Kuala Terengganu yang demikian membuat sebagian besar penduduknya berprofesi sebagai nelayan. Wilayah Kuala Terengganu juga mengedepankan sektor pariwisata sebagai penggerak perekonomian negara. Sehingga sedikit penduduk Kuala Terengganu yang mengerti tentang cara bercocok tanam. Hal ini tentu membuat kebutuhan akan sayuran dan bahan pangan lainnya yang bersumber dari bercocok tanam sulit terpenuhi. Oleh karena itu, budidaya tanaman berbasis Hidroponik sangat dibutuhkan untuk meningkatkan pengetahuan dan keterampilan warga dalam mengatasi kesulitan bercocok tanam di daerah pesisir, sehingga akan berdampak pada ketersediaan sumber daya pangan khususnya sayuran dan mampu menciptakan lapangan kerja baru. Untuk mencapai hal tersebut perlu dilakukan penyuluhan dan pendampingan mengenai metode penanaman berbasis hidroponik, manajemen usaha dan pemasaran sayuran yang dibudidayakan pada saat sudah berjalan dan tentunya perlu dukungan dari Pemerintah Daerah agar dapat memperluas pengembangan metode Hidroponik yang berdampak pada peningkatan perekonomian masyarakat di sekitar Kuala Terengganu.
Determinasi Cadangan Kerugian Penurunan Nilai (CKPN) Berdasarkan PSAK 71 serta Dampaknya Terhadap Profitabilitas PT. Bank Pembangunan Daerah Jambi Siska Pernama Sari; Enggar Diah Puspa Arum; Wira Lestari
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3444

Abstract

Penelitian ini bertujuan menganalisis determinasi Cadangan Kerugian Penurunan Nilai (CKPN) berdasarkan PSAK 71 serta dampaknya terhadap profitabilitas PT. Bank Pembangunan Daerah Jambi. Menggunakan pendekatan kuantitatif-verifikatif dengan desain korelasional, penelitian ini menggunakan data time series bulanan periode Januari 2020 hingga Desember 2024 (60 observasi) yang bersumber dari laporan tahunan dan laporan keuangan Bank Jambi. Metode analisis yang digunakan adalah Partial Least Squares (PLS-SEM) dengan bantuan software SmartPLS 3.0. Hasil penelitian membuktikan bahwa: (1) kebijakan makroprudensial berpengaruh signifikan positif terhadap CKPN; (2) Non-Performing Loan (NPL) berpengaruh signifikan positif terhadap CKPN; (3) CKPN berpengaruh signifikan terhadap profitabilitas Bank Jambi; (4) kebijakan makroprudensial dan NPL tidak berpengaruh langsung secara signifikan terhadap profitabilitas; (5) kebijakan makroprudensial secara tidak langsung berpengaruh signifikan terhadap profitabilitas melalui CKPN sebagai variabel mediasi; (6) NPL secara tidak langsung berpengaruh signifikan terhadap profitabilitas melalui CKPN; (7) faktor makroekonomi (PDB dan inflasi) tidak memoderasi secara signifikan pengaruh kebijakan makroprudensial dan CKPN terhadap profitabilitas; dan (8) faktor makroekonomi memoderasi secara signifikan pengaruh NPL terhadap profitabilitas. Temuan ini mengimplikasikan bahwa CKPN yang dibentuk berdasarkan metode Expected Credit Loss (ECL) pada PSAK 71 merupakan saluran transmisi utama di mana risiko kredit dan kebijakan regulasi mempengaruhi profitabilitas bank, sehingga menekankan pentingnya strategi manajemen risiko yang proaktif pada bank pembangunan daerah.
Earnings Informativeness in Emerging Markets: The Role of Income Smoothing, Foreign Ownership, and Information Asymmetry Ira Febrianti; Johannes Simatupang; Enggar Diah Puspa Arum; Tona Aurora Lubis
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.909

Abstract

This study examines the effect of income smoothing and foreign ownership on earnings informativeness with information asymmetry as a moderating variable in emerging markets. Earnings informativeness reflects the ability of accounting earnings to provide relevant information for investors in predicting future corporate performance. This study employs a quantitative approach using panel data from 55 companies listed on the Indonesia Stock Exchange during the 2020–2022 period, resulting in 165 firm-year observations. Earnings informativeness is measured using the Future Earnings Response Coefficient (FERC), while information asymmetry is measured using the bid-ask spread. Data analysis is conducted using panel data regression with the Random Effect Model (REM). The results show that foreign ownership has a significant negative effect on earnings informativeness, whereas income smoothing has no significant effect. In addition, information asymmetry does not moderate the relationship between income smoothing, foreign ownership, and earnings informativeness. However, information asymmetry has a significant direct effect on earnings informativeness, indicating that the information environment plays an important role in how investors interpret financial information in emerging markets. The findings also suggest that FERC remains a useful forward-looking measure for examining earnings informativeness in emerging markets, particularly during periods characterized by economic uncertainty and information asymmetry.
Determinants of Banking Stock Returns: The Moderating Role of Corporate Social Responsibility and Fraud Risk in Indonesian Banking Sukma Rianti; Haryadi Haryadi; Afrizal Afrizal; Enggar Diah Puspa Arum
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.935

Abstract

This study examines the effect of financial performance, Enterprise Risk Management (ERM), government ownership structure, and Risk-Based Bank Rating (RBBR) on banking stock returns, with Corporate Social Responsibility (CSR) and fraud risk as moderate variables. The study is motivated by the volatility of the Indonesian capital market and inconsistent findings regarding the relevance of accounting information in emerging markets. This research employed panel data from 27 banking companies listed on the Indonesia Stock Exchange during 2015–2021. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) through the Panel EGLS approach. The results show that financial performance and ERM negatively affect stock returns, whereas government ownership structure and RBBR positively affect stock returns. CSR significantly moderates the relationship between ERM and stock returns (β = 0.251, p < 0.05) and between government ownership and stock returns (β = 0.314, p < 0.01). The findings indicate that investors perceive strict risk management and aggressive earnings strategies as signals of higher risk exposure and lower short-term growth prospects. In contrast, government ownership and RBBR strengthen investor confidence in institutional support, regulatory compliance, and financial stability. Furthermore, CSR and fraud do not directly affect stock returns but function contextually as moderating mechanisms. The novelty of this study lies in integrating RBBR into stock valuation models and revealing the asymmetric moderating role of CSR and fraud in the Indonesian banking sector. This study contributes to Signaling Theory and Agency Theory by demonstrating that investors in emerging markets rely more heavily on formal regulatory signals during periods of high fraud risk.
The Effect of Budget Politicization and Budget Absorption on Budget Performance in Local Governments of Jambi Province with Budget Commitment as a Moderating Variable Imelda Andrianty; Haryadi Haryadi; Sri Rahayu; Enggar Diah Puspa Arum; Rico Wijaya
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.1009

Abstract

This study aims to analyze the effect of budget politicization and budget absorption on the budget performance of local governments in Jambi Province, with budget commitment as a moderating variable. The study employed a quantitative approach using an explanatory survey method and panel data from regency and municipal governments in Jambi Province during the 2016–2024 period. Data analysis was conducted using Partial Least Square (PLS) with WarpPLS 8.0 software. The results indicate that budget politicization does not significantly affect budget performance, whereas budget absorption significantly influences it. Furthermore, budget commitment does not moderate the effect of budget politicization or budget absorption on local government budget performance. These findings suggest that the effectiveness of budget realization plays a more important role in determining budget performance than political dynamics and budget commitment as a moderating factor. This study contributes to the development of the literature on regional financial management, particularly regarding the relationship between budget politicization, budget absorption, and local government budget performance in Jambi Province.
Co-Authors Afrizal Afrizal Agung Rizki Dwi Putra Aulia Beatrice Brilliant Dimas Ivan Alberta Elex Sarmigi Haryadi Haryadi Haryadi Haryadi Ilham Wahyudi Imelda Andrianty Ira Febrianti Johannes Simatupang Moch. Riski E Ratih Kusumastuti Rico Wijaya Rico Wijaya Z Rico Wijaya Z Siska Pernama Sari Sri Rahayu Sri Rahayu Sukma Rianti Tona Aurora Lubis Widya Ayu C Wira Lestari Wiralestari Zirda Kurnia