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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Organum: Jurnal Saintifik Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Buana Akuntansi Jambi Accounting Review (JAR) International Journal of Integrative Sciences Trending: Jurnal Manajemen dan Ekonomi Jurnal Penelitian Pendidikan Indonesia
Zulma, Gandy Wahyu Maulana
Universitas Jambi
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Independensi, Kompetensi, Pengalaman Kerja, dan Komitmen Profesional Terhadap Kualitas Audit (Studi Empiris Pada KAP di Kota Jambi dan Palembang) Revina Zahara; Ratih Kusumastuti; Gandy Wahyu Maulana Zulma
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 5 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i5.1206

Abstract

Penelitian ini dilakukan untuk mengkaji penyebab atau faktor-faktor yang diduga mempengaruhi kualitas audit pada KAP di Kota Jambi dan Palembang. Penelitian ini bertujuan untuk mengetahui pengaruh Independensi Kompetensi, Pengalaman Kerja, Komitmen Profesional terhadap kualitas audit yang dihasilkan oleh auditor di kota Jambi dan Palembang. Data yang digunakan adalah data primer yang diperoleh melalui kuesioner kepada auditor yang bekerja pada KAP di kota Jambi dan Palembang dan sampel penelitian ini adalah 65 auditor yang bekerja pada KAP di kota Jambi dan Palembang dengan teknik pengambilan sampel menggunakan metode nonprobability sampling. Metode analisis data menggunakan analisis regresi linier berganda dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa independensi, pengalaman kerja, komitmen profesional berpengaruh terhadap kualitas audit yang dihasilkan auditor. Sampel dalam penelitian ini dibatasi pada auditor yang bekerja pada KAP di Jambi dan Palembang. Untuk penelitian selanjutnya agar dapat memperluas wilayah sampel penelitian pada KAP di kota lain agar penelitian ini dapat berkembang. Kata Kunci: Independensi, Kompetensi, Pengalaman Kerja, Komitmen Profesional, Kualitas Audit
Project-Based Learning Model with Practicum Module Media in The Accounting Information Systems Course at The Economics Diploma Program, University Of Jambi Gandy Wahyu Maulana Zulma; Lutfi Lutfi; Misni Erwati
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.1110

Abstract

This research aims to solve the problem of the lack of teaching materials for courses that require special skills such as the Accounting Information Systems course which is one of the mainstay courses in the Diploma 3 Accounting Study Program at the University of Jambi. This research is an exploratory research with a Project-Based Learning approach by developing a practicum module that can be used as a practical tool for vocational students. The population and sample in this study were Diploma 3 Semester 5 students at the Faculty of Economics and Business, Jambi University. This research is expected to produce learning innovation output products that can be used by accounting lecturers to expedite the teaching and learning process such as CPMK (Course Learning Outcomes-Learning Outcomes), Lecture Syllabus and Contracts, Semester Learning Plans (RPS), Student Project Task Plans ( RTM) or student Project Worksheets (LKM) which are expected to be in the form of practicum module books with ISBNs that are published nationally, Learning Outcomes Assessment Sheets (LPHB) according to the project-based learning model or blueprints of exam questions and assessment rubrics which has been reviewed. The results of the study showed that students were able to complete core activities in groups very well. In the assessment of core activities on average, students excel in the aspect of active listening and are slightly weak in completing document reporting. However, overall it can be said that the average rating of each student is in the "Very Good" category. learning achievement reached 86.7% in the "Very Good" category. This means that the project-based learning process through group work in solving problems in the practicum module has proven to be very effective in the Accounting Information Systems course at the D3-Accounting Study Program, Faculty of Economics and Business, University of Jambi.
Factors Affecting the Implementation of Accrual-Based Accounting Information Systems and The Impact on Accounting Information Quality-Evidence from Indonesia Mega Metalia; Sari Indah Oktanti Sembiring; Gandy Wahyu Maulana Zulma
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.1111

Abstract

This study aims to examine the effect of implementing regional financial regulations, employee competence and organizational commitment on the successful implementation of accrual-based accounting information systems and their impact on the quality of accounting information. This research is included in survey research with the type of investigation, this type of research is verification and explanatory research. This research is verificative (verificative research) and is explanatory (explanatory research) or causality (causal study) because this study aims to find out what and to what extent the factors that are estimated to affect a variable with the object of research h implementation of regional financial regulations (X1) , employee competence (X2), organizational commitment (X3), successful implementation of accrual-based accounting information system (Y) and quality of accounting information (Z). The population in this study were all Provincial/District/City Governments in Indonesia. The analytical design used in this research is quantitative data analysis with descriptive method. The quantitative analysis that will be carried out aims to determine the relationship between variables through hypothesis testing using structural equation modeling (Structural Equation Model-SEM) with the Partial Least Square (PLS) approach. The results of the study show that: (1) The implementation of regional financial regulations affects the success of the implementation of an accrual-based accounting information system, (2) Employee competence affects the success of the implementation of an accrual-based accounting information system, (3) Organizational commitment affects the success of the implementation of an accrual-based accounting information system. accruals, (4) The success of the application of accrual-based accounting information system affects the quality of accounting information.
Faktor-faktor yang Mempengaruhi Keterlambatan Penyerapan Anggaran Satuan Kerja Kementerian/Lembaga di Wilayah Pembayaran KPPN Jambi Weni Febriani; Netty Herawaty; Gandy Wahyu Maulana Zulma
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3340

Abstract

The purpose of this study was to analyze and determine the effect of budget planning, human resources, and procurement of goods/services on delays in budget absorption for work units Ministries/Institutions in the Jambi KPPN environment. This type of research is quantitative with a population of 244 SATKERS at KPPN Jambi. To take a sample of 89 samples used the purposive sampling technique. The research variables are three independent variables, namely budget planning, human resources, and procurement of goods/services, and one dependent variable is the delay in budget absorption. Using multiple linear regression analysis with SPSS 25, the hypothesis was tested to analyze the correlation of the variables. Based on the research results, budget planning affects the delay in budget absorption, human resources affect the delay in budget absorption, and the procurement of goods/services affects the delay in budget absorption.
Accounting Analysis of Raudhatul Muhajirin Islamic Boarding School Jambi Based on Boarding Accounting Guidelines Natalia Fitria Revini Pranata; Nela Safelia; Gandy Wahyu Maulana Zulma; Wiwik Tiswiyanti; Fredy Olimsar
International Journal of Integrative Sciences Vol. 2 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v1i4.3241

Abstract

The purpose of this research is to learn about financial records, the application of Islamic boarding school accounting guidelines in preparing financial reports, and the type of financial reporting that follows Islamic boarding school accounting guidelines. This is a descriptive study that employs qualitative methods. Primary and secondary data were used to collect data for this study. Primary data is the result of interviews, questionnaires, and observations based on a prepared list of questions. Meanwhile, secondary data comes from the Raudhatul Muhajirin Islamic Boarding School's financial reports in the form of income and expenditure reports. The findings revealed that the accounting treatment used in the preparation of financial reports at the Raudhatul Muhajirin Islamic Boarding School did not meet Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP), and the financial statements prepared did not meet the Islamic boarding school's accounting guidelines. It is hoped that the research findings can provide knowledge and input, especially for Islamic boarding school administrators, regarding the importance of Islamic boarding school accounting guidelines. Which guidelines based on SAK ETAP aim to provide uniformity and become one of the efforts to improve governance in Islamic boarding schools
Determinant Minat Mahasiswa Akuntansi Dalam Memilih Karir Menjadi Akuntan (Studi Kasus Mahasiswa Ekonomi Akuntansi Universitas Jambi) Hurriyah Hurriyah; Mukhzarudfa Mukhzarudfa; Gandy Wahyu Maulana Zulmas
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1450

Abstract

This study aims to identify and analyze labor market considerations, gender, work environment, personality and financial reward considerations for accounting student interest in choosing a career as a tan and analyze. The research hypothesis was tested using a multiple regression analysis model. Based on the results of the research described in the previous discussion, several conclusions can be drawn, namely Based on the regression results that considerations of the labor market, gender, work environment, personality and considerations of financial appreciation simultaneously have a significant effect on the interest of accounting students in choosing a career as an accountant, labor market considerations have an effect significant effect on the interest of accounting students in choosing a career as an accountant, gender has no significant effect on the interest of accounting students in choosing a career as an accountant, family environment has no significant effect on the interest of accounting students in choosing a career as an accountant, personality has a significant effect on the interest of accounting students in choosing a career as an accountant and financial rewards have no significant effect on the interest of accounting students in choosing a career as an accountant.
Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan Perusahaan Finance yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Nisriinaa Faihaa Farhha Azwar; Ratih Kusumastuti; Gandy Wahyu Maulana Zulma
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1329

Abstract

The purpose of this study is to determine the impact of sustainability reporting disclosures on financial performance by examining the economic, environmental and social aspects of the company. The companies that became the sample were selected using a purposive sampling method with certain criteria. The sample used in this research is made up of 10 finance sector companies that publish sustainability reports for 2018–2022. Data analysis was carried out, namely descriptive statistical analysis, classical assumption test, panel data regression model, and hypothesis testing using partial test (t test), simultaneous test (f test), and coefficient of determination test (R square) with the help of the Eviews 10 program. The results showed that simultaneously, all dimensions of the sustainability report, namely economic, environmental, and social aspects, have an effect on financial performance (ROE). Meanwhile, partially, the economic aspect of the sustainability report has a significant negative effect on financial performance (ROE), environmental aspects have an effect on financial performance (ROE), and social aspects have no effect on financial performance (ROE).
Analisis Kinerja Keuangan Pemerintah Desa Rantau Karya Kabupaten Tanjung Jabung Timur Periode 2019-2021 Ine Ardita Hartono; Iskandar Sam; Gandy Wahyu Maulana Zulma
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.3985

Abstract

The purpose of this research is to analyze the financial performance of the Rantau Karya Village Government of East Tanjung Jabung Regency in 2019-2021. Village Government Financial Performance is an important indicator for evaluating the efficiency of financial management, transparency and accountability in the use of public resources. This research method uses a quantitative descriptive approach using financial data contained in the financial reports of the Rantau Karya Village Government during the period studied. The data used includes village receipts and expenditures, as well as significant village income and expenditure items. The results showed that the Financial Performance of the Rantau Karya Village Government could be categorized as very high based on the Village Financial Dependence Ratio, whereas the Effectiveness Ratio of Village Original Income showed ineffective performance, and the Village Spending Efficiency Ratio was categorized as less effective. It is hoped that this research can provide valuable insights for the village government, stakeholders, and society in general to improve village government financial management. The results of this study can also be a reference for local governments in formulating policies related to village financial management.
Pengaruh Fungsi Pengawasan Internal dan Eksternal Perusahaan, dan Financial distress terhadap Manajemen Laba Ocha Rosyanna; Fitrini Mansur; Gandy Wahyu Maulana Zulma
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.4277

Abstract

Delegation of management authority from owners to management within the company creates agency problems. With the separation between ownership and management of the company will bring up differences in interests between agents and principals. The management (agent) takes advantage of information asymmetry by modifying earnings information to achieve the company's goal of increasing profits. This study aims to test empirically regarding the effect of internal and external control of the company, and financial distress on earnings management. The population and sample in this study are property & real estate companies listed on the Indonesian stock exchange which were selected using the purposive sampling method, so that a total of 200 samples were obtained for the 2017-2021 period. Data analysis techniques in this study were descriptive statistical tests and PLS-SEM tests which included outer model tests and inner model tests. The results of hypothesis testing show that the company's external control and financial distress have an effect on earnings management, while the company's internal control has no effect on earnings management. The limitations of this research are that the companies that are the sample in this study only focus on companies in the property and real estate sector, and many companies do not publish their complete annual reports from 2017-2021.
Application of gender and optimizing the function of the board of commissioners in supervising the practice of corporate earnings management Gandy Wahyu Maulana Zulma; Misni Erwati; Fitri Chairunnisa
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: 10.29210/020232919

Abstract

The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory function of the company's board of commissioners. The sampling method used is purposive sampling with specific criteria on companies listed on the IDX with a research period of 2018-2019 with a total sample of 368 firm years of observation. The results showed that the independence of the board of commissioners was not proven to affect accrual earnings management. However, it was proven to have a negative effect on real earnings management practices. In addition, the size of the board of commissioners is proven to have a positive effect on accrual earnings management and company real earnings management. The role of gender diversification in reducing earnings management practices is proven. Three or more female commissioners can reduce accrual earnings management practices and increase real earnings management practices in companies. In addition, the role of gender diversification is not proven to strengthen the negative effect of the independence of the board of commissioners on earnings management. However, the role of gender diversification where there are three or more people in the size of the company's board of commissioners can further reduce accrual earnings management and real earnings management.
Co-Authors Achmad Hizazi Asydiqi, Fikri Azolla Degita Azis Dwi Martani Fitri Chairunnisa Fitrini Mansur Fredy Olimsar Gowon, Muhammad Hurriyah Hurriyah Ilham Wahyudi Ine Ardita Hartono Iskandar Sam Jayawarsa, A.A. Ketut Mega Metalia, Mega Misni Erwati, Misni Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Natalia Fitria Revini Pranata Nela Safelia Netty Herawaty Nisriinaa Faihaa Farhha Azwar Ocha Rosyanna Ratih Kusumastuti Reka Davinda Revina Zahara Sari Indah Oktanti Sembiring Saring Suhendro Sutyowati, Sutyowati Syindy Cantika Weni Febriani Wiwik Tiswiyanti Zikral, Zikral