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Silvera, Dica Lady
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Perputaran Kas dan Perputaran piutang terhadap Likuiditas pada Perusahaan BUMN Febrian, Fandy; Asmeri, Rina; Silvera, Dica Lady
Jurnal Riset Akuntansi Vol 2 No 2 (2025): Juni
Publisher : Fakultas Ekonomi, Universitas Ekasakti

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Abstract

Penelitian ini membahas tentang pengaruh perputaran kas dan perputaran piutang terhadap likuiditas pada perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia 2019-2021. Pengolahan data dalam penelitian ini adalah menggunakan model regresi linear berganda. Sumber data dalam penelitian ini adalah data sekunder yang diperoleh secara tidak langsung data yang didapatkan dari laporan keuangan tahunan (annual report) perusahaan yang dipublikasikan di website Bursa Efek Indonesia. Sampel yang diambil pada penelitian ini menggunakan teknik purposive sampling. Hasil analisis dari penelitian ini menunjukan bahwa variabel perputaran kas secara parsial tidak berpengaruh signifikan terhadap likuiditas dengan signifikansi (0,3817 > 0,05). Variabel perputaran piutang secara parsial berpengaruh signifikan terhadap likuiditas dengan signifikansi (0,0039 < 0,05),. Hasil uji f secara simultan perputaran kas dan perputaran piutang berpengaruh terhadap likuiditas (signifikannya 0,010720 < 0,05).
THE INFLUENCE OF WEALTH, INTERGOVERNMENTAL REVENUE, ECONOMIC GROWTH, AND AUDIT OPINION BPK ON THE FINANCIAL PERFORMANCE OF REGENCY/CITY IN JAMBI PROVINCE FOR PERIOD 2020-2023 Lubis, Daniel Siswanto; Sam, Iskandar; Silvera, Dica Lady
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.v17i1.47052

Abstract

This study aims to examine the effect of Wealth, Intergovernmental Revenue, Economic Growth, and BPK Audit Opinion on the Financial Performance of Regency/City Governments in Jambi Province for the period 2020–2023. This research employs a quantitative approach using secondary data obtained from the Audit Board of the Republic of Indonesia (BPK) Representative Office in Jambi Province and the Central Bureau of Statistics of Jambi Province. Data were collected through documentation and processed using SPSS version 30. The results show that Wealth, Intergovernmental Revenue, Economic Growth, and BPK Audit Opinion simultaneously affect the financial performance of local governments. Partially, Wealth has a significant positive effect, while Intergovernmental Revenue has a significant negative effect. Meanwhile, Economic Growth and BPK Audit Opinion have no significant impact. These findings imply that local governments should focus on enhancing the management of regional assets to improve financial performance and reduce dependency on intergovernmental transfers to strengthen fiscal independence and effectiveness. Additionally, the lack of significant influence from Economic Growth and Audit Opinion indicates that macroeconomic indicators and audit outcomes alone may not be sufficient drivers of financial performance without strong internal financial governance
Sustainability Reporting Disclosure: The Role of Audit Committee Characteristics and Firm Size in Indonesian Mining Firms Zavira, Fayza; Herawaty, Netty; Silvera, Dica Lady
Jurnal Prajaiswara Vol. 7 No. 1 (2026): April 2026
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v7i1.266

Abstract

Introduction/Main Objectives: This study examines the influence of audit committee characteristics and firm size on sustainability reporting in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Differences between disclosed information and actual practices indicate that transparency has not been fully achieved. Background Problems The audit committee is expected to ensure the reliability of reporting and align disclosed information with actual conditions. Limitations in monitoring effectiveness raise concerns about how audit committee characteristics contribute to sustainability reporting quality. Novelty: This study analyzes audit committee characteristics, including size, independence, financial expertise, and meeting frequency, while emphasizing the gap between formal governance structures and their actual effectiveness. Research Methods: A quantitative approach is applied using panel data regression on 21 mining companies with 105 observations selected through purposive sampling. Finding/Results: The results show that audit committee size and meeting frequency have a positive and significant effect on sustainability reporting. Audit committee independence has a negative and significant effect. Financial expertise and firm size do not show a significant influence. Conclusion: Governance effectiveness is more influenced by active monitoring than formal structures. Strengthening the functional role of audit committees is essential to improve sustainability reporting quality.
Perceived Islamic financial knowledge, Islamic financial service utilization, and women’s economic empowerment among women micro-and small-enterprise owners in Jambi Amri, Ari Dean; Lubis, Paulina; Isnaeni, Nurida; Pratiwi, Heni; Silvera, Dica Lady; Suardi, Vivi Paramita
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 14 No. 3 (2026): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v14i3.50991

Abstract

This study examines the relationships between perceived Islamic financial knowledge, Islamic financial service utilization, and women’s economic empowerment among women micro- and small-enterprise owners in Jambi Province, Indonesia. It distinguishes respondents’ perceived knowledge of Islamic finance from their self-reported use of Islamic financial products and services. A quantitative cross-sectional design was employed, supplemented by follow-up semi-structured interviews to provide contextual insight into the quantitative findings. Survey data were collected from 149 women entrepreneurs operating micro and small enterprises with prior experience using Islamic financial services and were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). We then conducted follow-up semi-structured interviews with 12 purposively selected survey participants to contextualize the observed relationships. The results show that perceived Islamic financial knowledge and Islamic financial service utilization are both positively and significantly associated with women’s economic empowerment. Islamic financial service utilization exhibits the larger estimated association, suggesting that more extensive reported use of Islamic financial services is more closely associated with empowerment than perceived financial knowledge alone. Participants in the follow-up interviews described institutional reach, financing procedures, digital access, and business assistance as contextual conditions that may facilitate or constrain the use of Islamic financial services. By empirically distinguishing perceived financial knowledge from self-reported service utilization, this study provides a more precise account of their respective relationships with women’s economic empowerment. The findings suggest that practical Islamic financial education should be complemented by measures that facilitate the informed, sustained, and productive use of appropriate Islamic financial services among women-owned micro and small enterprises.
Co-Authors Agussalim, Agussalim Ahmad MAULANA Amri, Ari Dean Andre Bustari Anggraini, Muthia Bakkareng, Bakkareng Delvianti Febrian, Fandy Hadya, Rizka Harefa, Sesuaikan Hendahyani, Selvi Heriyani Lubis, Daniel Siswanto LUBIS, PAULINA M, Agussalim Meri Dwi Anggraini Netty Herawaty Nurida Isnaeni Pratiwi, Heni Reni, Fitria Rice Haryati Rina Asmeri, Rina Rizqi, Aydia Rosawidya, Eka Sahara Salfadri, Salfadri Sam, Iskandar Suardi, Vivi Paramita Teti Chandrayanti Utami, Cindy Citra Yani, Meri YULIA SYAFITRI Zavira, Fayza