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All Journal Jurnal Computech & Bisnis (e-Journal) Laa Maisyir Jurnal Ekonomi Islam JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan TSAQAFAH FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business Letters Jurnal Prajaiswara Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Legal Protection for the Partnership Agreement Parties Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Business Studies and Management Review International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Indonesian Journal of Advanced Research (IJAR) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Blantika : Multidisciplinary Journal Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economic Research and Financial Accounting Indonesian Journal of Banking and Financial Technology (FINTECH) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Jurnal Pengabdian Masyarakat dan Penelitian Terapan Nomico TSAQAFAH : Jurnal Peradaban Islam
Enggar Diah Puspa Arum
Universitas Jambi, Jambi, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Determinan Kinerja Kuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023 Mahfiroh, Maharani; Arum, Enggar Diah Puspa; Wijaya Z, Rico
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1824

Abstract

Penelitian ini bertujuan untuk manganalisis hubungan antara Non Performance Loan (NPL), Loan to Deposit Ratio (LDR), Sustainability Report (SR), dan Ukuran Perusahaan terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2023, dengan fokus pada perbedaan kierja sebelum, selama, dan sesudah pandemi covid-19 . Metode yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan pendekatan Random Effect Model. Data yang digunakan mencakup laporan keuangan tahunan dari 19 perusahaan perbankan yang memenuhi kriteria tertentu. Hasil penelitian menunjukkan bahwa NPL memiliki hubungan negatif dan signifikan terhadap ROA, yang berarti semakin tinggi rasio NPL semakin rendahnya kinerja keuangan bank. Sebaliknya, LDR, SR, dan ukuran perusahaan tidak mengarah pada hubungan yang signifikan terhadap ROA. Selain itu, terdapat perbedaan yang signifikan pada rasio NPL sebelim, selama, dan setelah pandemi, sementara LDR, SR, dan ukuran perusahaan tidak menunjukkan hubungan signifikan terhadap ROA, sementara LDR, SR, dan ukuran perusahaan tidak menujukkan perbedaan signifikan dalam periode yang sama. Penelitian ini memberikan rekomendasi bagi manajemen bank untuk meningkatkan analisis kredit guna mengurangi NPL dan bagi investor untuk lebih memperhatikan rasio NPL dalam pengambilan keputusan investasi.
Application of Hexagon's Fraud Theory In Detecting The Tendency Of Fraud In Village Fund Management in Kerinci Regency With Religiosity As A Moderation Variable Anisa Rizki; Enggar Diah Puspa Arum; Nela Safelia
International Journal of Business and Quality Research Vol. 1 No. 04 (2023): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i04.646

Abstract

The purpose of this study is to determine the influence of hexagon fraud theory on the tendency of fraudulent village fund management in Kerinci Regency with religiosity as a moderation variable. Based on the type of data, this research is a type of quantitative research. The data collection method in this study used a questionnaire, which was carried out by dividing a list of questions to respondents so that these respondents provided answers. The results of this study are that the variables of capability, opportunity, and ego have a significant effect on the tendency of fraud in village fund management in Kerinci Regency. While the variables stimulus, collusion, rationalization do not affect the tendency of fraud in village fund management in Kerinci Regency. Furthermore, the variable of religiosity is only able to moderate the influence between opportunity and fraud tendencies. While the variables stimulus, capability, collusion, rationalization, and ego, religiosity is unable to moderate its effect on the tendency of fraud in village fund management in Kerinci Regency.
Finding The Maqashid Al-Syariah Performance Model on Syariah Management Accounting Information System Values Baining, Mellya Embun; Amir, Amri; Hizazi, Achmad; Arum, Enggar Diah Puspa
Al-Risalah Vol 24 No 2 (2024): December 2024
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v24i2.1642

Abstract

In Indonesia’s Zakat Management Organisation (OPZ) context, managing zakat funds effectively and in line with maqasid al-syariah principles is crucial to maintaining public trust. This study investigates the impact of environmental uncertainty, human resource (HR) competence, internal control, and Islamic organizational culture on the values of the Sharia Management Accounting Information System (SIAMSy) and the performance of zakat management organizations (KOPZ), as well as examining the role of information technology as a moderating factor. Primary data were collected through questionnaires and interviews with zakat management organizations (OPZ) in Jambi Province and analyzed quantitatively. The data analysis technique used is Structural Equation Modeling (SEM) with a Partial Least Squares approach. (PLS). The direct testing results show that HR competency and Islamic organizational culture significantly influence SIAMSy values. On the contrary, environmental uncertainty and internal control do not substantially impact enhancing SIAMSy values. Meanwhile, KOPZ is directly influenced by ecological uncertainty and internal control, while human resource competence and Islamic organizational culture do not significantly affect KOPZ. The indirect testing results explain that human resource competence and Islamic organizational culture have a positive and significant impact on KOPZ through SIAMSy with complete mediation, indicating that the role of SIAMSy values is found in KOPZ from the maqashid al-syariah perspective. Meanwhile, environmental uncertainty and internal control do not positively and significantly impact KOPZ through SIAMSy values in OPZ in Jambi Province. Lastly, information technology cannot provide a moderating effect between variables.  
Governance Improvement of Cooperative: The Case of KUD Selikur Makmur Jambi Arum, Enggar Diah Puspa; Wahyudi, Ilham; Wijaya, Rico; Wiralestari, Wiralestari; Brilliant, Aulia Beatrice
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i11.11893

Abstract

The failure of organizations to implement governance effectively allows for various problems, including fraud, that have the potential to bring the organization to destruction. One case of ineffective cooperative governance occurred at KUD Selikur Makmur located in South Bahar District, Muaro Jambi Regency, Jambi Province. The purpose of this community service is to assist KUD Selikur Makmur in improving its governance and financial management. The Plan Do Check Act (PDCA) method, which is divided into three stages-preparation, implementation, and evaluation-was used to carry out the activities. This community service activity resulted in a governance model for KUD Selikur Makmur and improved the knowledge and skills of financial staff in carrying out their activities.
Utilization of Mobille-Based Accounting Application and Google Business Profile of MSME Wiralestari, Wiralestari; Arum, Enggar Diah Puspa; Wijaya, Rico; Friyani, Rita; Rosmeli, Rosmeli
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i11.12206

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in supporting the Indonesian economy. However, many MSMEs still face challenges in effective financial management and digital marketing. This community service aims to improve the financial management and digital marketing capabilities of MSMEs through the use of mobile-based accounting applications and Google Business Profile. This activity involves hands-on training to MSME players to optimize the use of these two tools, which are expected to have a positive impact on improving the competitiveness and sustainability of their business. The results of this service show that MSMEs that apply this technology experience improvements in financial management and market access, thus making a significant contribution to local economic development.
The Effect of Profitability, Audit Opinion, Audit Committee and Company Size on Audit Delay (Study of Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023) Rahmadani, Novi; Arum, Enggar Diah Puspa; Friyani, Rita
International Journal of Business and Applied Economics Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i5.11491

Abstract

This study is useful for finfing the impact of profitability, audit opinion, the audit committee, and company size on audit delay. The population of this study, which takes a quantitative approach, consists of property and real estate companies that are listed on the IDX for the years 2021–2023. After a three-year research period, a sample of 32 (thirty-two) emitens out of a total of 96 (ninety-six) were selected utilizing the purposive sampling technique. Panel data regression, a hybrid of cross section and time series, is used in this research. The regression model used is the Fixed Effect Model (FEM) using E-Views 12 software. This research findings that audit opinion, audit committee and companay size influences audit delay but profitability has no effect on audit delay. For profitability, audit opinion, audit committee and company size simultaneously affect audit delay.
The Influence of Original Local Government Revenue (PAD), Population, and Gross Regional Domestic Product (GRDP) on Regional Expenditure in Kerinci Regency Sari, Dwi Rahmita; Rahayu, Sri; Wiralestari, Wiralestari; Arum, Enggar Diah Puspa
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12472

Abstract

Regional Expenditure is a crucial component in regional budget planning, functioning to enhance public services and regional development. Regional Original Revenue (Pendapatan Asli Daerah or PAD) serves as one of the funding sources for the region, population size reflects the needs and distribution of resources, and the Gross Regional Domestic Product (GRDP) indicates the economic potential of the area. This study aims to examine the influence of Regional Original Revenue (PAD), population, and GRDP on regional expenditure in Kerinci Regency. Utilizing secondary data obtained from the Central Statistics Agency (BPS) of Kerinci Regency over the past ten years, from 2014 to 2023, this research employs a quantitative approach by applying a multiple linear regression model to identify the relationships between independent variables (PAD, population, and GRDP) and regional expenditure as the dependent variable. The results indicate that Regional Original Revenue, population, and GRDP have a significant impact on regional expenditure.
The Role Of Electronic Word Of Mouth In Improving Product Purchase Decisions Which Social Media Activities, Easy Transactions, Product Quality, And Giveaway Promotions At The Kerinci Chic Shoes Store influence Sarmigi, Elex; Rahayu, Sri; Arum, Enggar Diah Puspa; Wijaya, Rico; Wahyuni, Endah Sri
Jurnal Computech & Bisnis (e-journal) Vol. 18 No. 1 (2024): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/39qn9g83

Abstract

This research aims to determine whether social media activities, ease of transactions, product quality, and giveaway promotion can influence purchasing decisions directly or indirectly mediated by electronic word of mouth (E-WOM). This research uses a quantitative approach with primary data collected with the help of an online questionnaire using Google Forms. The population of this research is Chic Shoes Shop customers, with a sample of 104 buyers. This research data was analyzed using the Structural Equation Model (SEM) using the SmartPLS 3.2.9 application. This research found that product quality directly positively and significantly affects purchasing decisions. Meanwhile, social media activities, ease of transactions, giveaway promotions, and word of mouth cannot influence purchasing decisions directly. This research also found that social media activities, product quality, and giveaway promotion positively and significantly affected E-WOM. In contrast, ease of transactions did not significantly affect purchasing decisions directly. This research also found that E-WOM cannot mediate the relationship between social media activities, product quality, ease of transactions, and giveaway promotion on purchasing decisions.
PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN DALAM PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Propery dan Real Estate yang terdaftar di BEI periode 2021-2023) Ananditya, Intan Azzahra Fajrina; Puspa Arum , Enggar Diah; Hernando, Riski
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2496

Abstract

This study aims to examine the effect of the Fraud Hexagon elements on fraudulent financial reporting in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The Fraud Hexagon is represented by six independent variables: Financial Target, Working Experience, Related Party Transaction, Nature of Industry, Change of Auditor, and Frequent Number of CEO’s Picture. Meanwhile, fraudulent financial reporting as the dependent variable is measured using the F-Score model. A quantitative approach was employed in this research, utilizing a total sampling method and multiple linear regression analysis processed through IBM SPSS 26. The findings reveal that collectively, the Fraud Hexagon variables have a significant impact on fraudulent financial reporting. However, when tested individually, only the Nature of Industry variable shows a statistically significant effect, while Financial Target, Working Experience, Related Party Transaction, Change of Auditor, and Frequent Number of CEO’s Picture do not exhibit a significant influence on fraudulent financial reporting. Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-Score.
The Effect of Implementation of the Government’s Internal Control System on Fraud Prevention on the Management of Social Assistance Funds in Jambi City Nabila Azzahra Abas; Enggar Diah Puspa Arum; Rahayu
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 5 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i5.5454

Abstract

This study aims to determine the effect of implementing the government’s internal control system on fraud prevention on the management of social assistance funds in Jambi City. This study is a quantitative research using primary data obtained from questionnaires. The population of this study were all employees in the Inspectorate of Jambi City, namely as many as 56 employees. The sampling technique used purposive sampling with the criteria of employees who are included in the organizational structure and auditors, based on these criteria a total of 34 samples were obtained. The data analysis technique used is SEM-PLS using SmartPLS 3.0. The results showed that only monitoring has an effect on fraud prevention. While control environment, risk assessment, control activities, information and communication had no effect on fraud prevention
Co-Authors -, Supriati Achmad Hizazi Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Agung Rizki Dwi Putra Al Dzahabi Rachman Alfaridzi, Helpan Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Ananditya, Intan Azzahra Fajrina Anci Fadelly A Anggun Satriajaya Anisa Rizki Argianov Ramadhan Arie Agus S Arief Isdayanto Athiatul Istianah Aulia Beatrice Brilliant Aziexho Vornandes Busyaib Syamsul Sirot Dedi Irawan Delta Forza Dimas Ivan Alberta Disya Yuke Farhana Elex Sarmigi Endah Sri Wahyuni Erik Pernando Ernest Adelia Putri Fadhilah, Jihan Fajri, Rizki Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Fuad Rahardi Gowon, Muhammad Halimahtusya Diah Harni Septianda Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Hernando, Riski Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Imelda Andrianty Indah Aurelia Ira Febrianti Janil Irawan Jelita, Vannya Puspa Jenny Liana Joeinarto Zahdjuki‎ Johannes Simatupang Kharimah Murni Kurnia, Reni Indah Liona Efrina S Mahfiroh, Maharani Maisarah Maisarah Mardianis Mardianis Margaretha, Widya Wasti Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Wahyu Mellya Embun Baining Mery Rohaya Sihombing Mike Maya S Mila Novriani MISMIWATI, MISMIWATI MISMIWATI Misni Erwati Moch. Riski E Mona Lisa, Mona Mu'ammar Fauzan Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa , mukhzarudfa Mukhzarudfa, Mukhzarudfa Mukti Dian S Nabila Azzahra Abas Nadhifah Zhafarina Diaz Nany Anggriany Nela Safelia Netty Herawaty Nola Safira Nur Azizah Nurhasniwati nurhasniwati, nurhasniwati Nurhayani dan Rosmeli Nurhayani Rosmeli Nuri Andriyani Nurianti Sihombing Nurjannah Nurjannah Nurul huda Pertiwi, Ananda Marisa Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Rani Nur Az-zahra Osman Ratih Kusumastuti Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Reni Yustien Rico Wijaya Rico Wijaya Z Rico Wijaya Z Rini Oktaviani Putri Rio Antoni Riski Hernando Riski Hernando Rita Friyani Rosalia, Vema Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Satria Pradana Selia Meilantika Shinta Adelia Sari simbolon, astri Siska Pernama Sari Soedjatmiko Sri Rahayu SRI RAHAYU Sri Rahayu Sri Rahayu Sri Wahyuni Sri Widiyati Sukma Rianti Sumardianti, Ade Tari SUSANTI, NOVRIANI Susfa Yetti Symasurijal Tan Tari Apriani Tendri Nofta Febrianti Tona Aurora L Tona Aurora Lubis Tona Aurora Lubis TRIA SEPTIALA, RIVE Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wahyu Hidayat Widya Ayu C Wini Julia Abbet Wira Lestari Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yosi Eka Zamzami ZIEKWAN Zirda Kurnia