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Jurnal Ilmiah Universitas Batanghari Jambi
Published by Universitas Batanghari Jambi
ISSN : 14118939     EISSN : 25494236     DOI : -
Core Subject : Economy, Education, Agriculture, Social, Engineering,
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice
Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup multidisiplin ilmu, terbit sebanyak tiga kali dalam setahun yaitu pada bulan Februari, Juli dan Oktober.
Arjuna Subject : -
Articles 2,595 Documents
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Clustering and Trends of Professional Audit Judgment: A Bibliometric Approach Pratama, Rifqi Aziz
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6397

Abstract

This study aims to answer three main questions: (1) how have the main developments and trends in the literature related to professional audit judgment changed over time; (2) what are the characteristics, scientific contributions, and most influential documents in the literature on professional audit judgment; and (3) what are the main themes, relationships between topics, and conceptual developments in professional audit judgment research based on co-occurrence network analysis and thematic mapping. Bibliometric methods were applied to 310 Scopus-indexed publications, and visual mapping was performed using Bibliometrix in RStudio. The results of this study indicate that professional skepticism, audit quality, and auditor behavior are core themes, while earnings management is the dominant basic theme. Themes such as CSR disclosure, assurance, and ethical judgment developed as motor themes, while key audit matters, COSO, and blockchain were niche themes. Issues such as big data, data analytics, and internal auditing emerged as emerging themes. These findings provide a comprehensive picture of the direction of conceptual development and opportunities for interdisciplinary research in the future.
Penerapan Model Pembelajaran Kooperatif Tipe STAD dalam Meningkatkan Hasil Belajar Matematika Siswa Kelas II SDN 211/IX Mendalo Indah Muaro Jambi Setiadi, Henky; Sitanggang, Prayitno Agustinus; Marnas, Marnas
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6416

Abstract

This study was conducted as a collaborative Classroom Action Research (CAR) carried out in two cycles, namely Cycle I and Cycle II, and preceded by a pre-cycle stage. Each stage involved planning, implementation, observation, and reflection, with the aim of improving mathematics learning outcomes among second-grade students at SD Negeri 211/IX Mendalo Indah, Muaro Jambi. The instructional approach applied in this study was a cooperative learning model of the Student Teams Achievement Divisions (STAD) type. The research subjects consisted of 14 second-grade students, comprising 7 boys and 7 girls. Data on students’ mathematics learning outcomes were collected through test techniques administered at the end of each cycle. Based on the data analysis, the results indicate a significant improvement in students’ mathematics learning outcomes following the implementation of the STAD model, with the percentage of learning mastery increasing from 36% in the pre-cycle stage to 57% in the first cycle and reaching 93% in the second cycle.
Perbandingan Volatilitas Harga Global dengan Harga Domestik Crude Palm Oil (CPO) Indonesia Azida, Sopia
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6463

Abstract

This study aims to analyze global Crude Palm Oil (CPO) price movement trends and domestic Indonesian CPO prices, compare their volatility levels, and analyze the influence of global CPO prices on domestic Indonesian CPO prices during the period 2017–2024. The analysis methods used include descriptive analysis thru the calculation of annual returns, standard deviation, and coefficient of variation to measure price volatility, as well as simple linear regression analysis to determine the influence of global CPO prices on domestic CPO prices. The research findings indicate that global and domestic CPO prices experienced significant fluctuations during the study period, with peak prices occurring in 2021–2022 and a sharp correction in 2023. The volatility level of domestic CPO prices is higher than that of global CPO prices, indicating that the domestic market is more sensitive to changes in government policy and domestic supply conditions. The results of simple linear regression show that global CPO prices have a positive and significant effect on domestic CPO prices in Indonesia, with a regression coefficient of 1.35 and a coefficient of determination (R²) value of 0.779. This indicates that most of the variation in domestic CPO prices can be explained by changes in global CPO prices, although internal factors such as trade policies and biodiesel programs also strengthen the domestic price response..
Pengaruh Sanksi Pajak dan Pengampunan Pajak (Tax Amnesty) terhadap Kepatuhan Wajib Pajak Orang Pribadi Pazri, Yusuf; Juitania, Juitania; Wulandari, Putri; Friska, Diana
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6410

Abstract

This study aims to analyze the effect of tax sanctions and tax amnesty on individual taxpayer compliance. The research was conducted at the Pratama Serpong Tax Service Office. The sample consisted of 400 people, with a random sampling technique. The research data was primary data in the form of distributed questionnaires. The method used was multiple regression. The results of simultaneous and partial testing show that the variables of tax sanctions and tax amnesty significantly affect individual taxpayer compliance at the Pratama Serpong Tax Service Office.
Analisis Pengaruh Tekanan Uap Inlet Turbine terhadap Output Daya Lasmana, Jilal; Rusirawan, Dani
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6406

Abstract

This study aims to analyze the impact of steam inlet pressure variations on the power output of steam turbines in modern power plant systems. The methodology includes thermodynamic calculations based on operating data, evaluation of inlet–outlet enthalpy using steam tables, and power output estimation considering turbine isentropic efficiency. The results indicate that increasing the inlet pressure toward its design value enhances the enthalpy drop by 12–18% and improves turbine power output by 8–15%. Conversely, a reduction in inlet pressure significantly decreases power output due to reduced expansion potential and increased moisture content in the turbine’s final stages. This study highlights the importance of maintaining stable and optimal steam inlet pressure to ensure efficient and reliable operation of modern steam power plants.
Peningkatan Niat dan Motivasi Berwirausaha: Peran Pendidikan Kewirausahaan pada Mahasiswa Chairunnisa, Bella Ananda
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6440

Abstract

Entrepreneurship is one of many sectors that supports economic growth in Indonesia. Indonesian mostly work as entrepreneurs, so entrepreneurship is one of economic growth’s pillars in Indonesia. Entrepreneurship can increase financial independence for those who do it. Work flexibility makes entrepreneurship an option that is in demand by many people, including students. However, interest and motivation in entrepreneurship need to be fostered, one of which is through entrepreneurship education. Using respondents from students of the Universitas Muhammadiyah Surakarta, this study tries to test the effect of entrepreneurship education on interest and motivation to become entrepreneurs. This study operates Smart Partial Least Squares (SPLS) to test the relationship between variables. The findings in this study confirm that entrepreneurship education can increase interest and motivation to become entrepreneurs, especially among students.
Pengaruh Pendapatan Asli Daerah (PAD) dan Belanja Pemerintah terhadap Produk Domestik Regional Bruto (PDRB) di Kota Jambi Herlin, Faradila; Sabyan, Muhammad; Yeni, Denada Aptiva
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6392

Abstract

This study aims to analyze the influence of Locally Generated Revenue and Government Expenditure on the Gross Regional Domestic Product (GRDP) of Jambi City for the 2015–2024 period. The research method uses a quantitative approach with multiple linear regression analysis based on secondary data from the Central Statistics Agency. The results show that Locally Generated Revenue has a positive and significant effect on GRDP, while Government Expenditure has a positive but insignificant effect. Simultaneously, Locally Generated Revenue and Government Expenditure have a significant effect on GRDP of Jambi City for the 2015–2018 period.
Dokumentasi Kode Otomatis Menggunakan AI Taskia, Ryeisa; Kurniawati, Laela; Andra, Muhammad Bagus
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6385

Abstract

This study aims to evaluate the performance of four artificial intelligence models—CodeT5, CodeBERT, StarCoder, and GPT-4 (simulated)—in the code summarization task, which involves generating summaries or documentation for simple Python code snippets. The dataset consists of Python comment and code pairs, processed into documentation–code format to support the summarization process. The evaluation was conducted using BLEU and ROUGE-L metrics to measure the agreement between the model-generated summaries and the original documentation. The results show that GPT-4 (simulated) performed best with a BLEU score of 0.61 and ROUGE-L of 0.72, indicating superior context understanding capabilities. Among the open-source models, CodeT5 achieved the highest performance (BLEU 0.42 and ROUGE-L 0.55). CodeBERT produced an intermediate score, while StarCoder obtained the lowest score because its optimization is more geared towards code completion than code summarization. This study concludes that model selection should be tailored to the needs. CodeT5 is recommended for implementing open-source automated documentation systems, offering a good balance between performance and accessibility. Meanwhile, GPT-4 can be used as a reference model for high-accuracy applications. This research contributes to the field of software engineering by highlighting the potential of AI models to improve the efficiency and automation of code documentation processes.
Review Penerapan Pembangkitan Terdistribusi (DG) pada Sistem Tenaga Listrik Johar, Leily Wustha; Matalata, Hendi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6433

Abstract

Distributed generation (DG) has become an important solution in modern power systems to address increasing electricity demand, improve system efficiency, and support the integration of renewable energy sources. DG refers to small to medium scale power generation units connected directly to the distribution network or located near load centres. This paper discusses the application of distributed generation in distribution systems, focusing on technical aspects such as power loss reduction, voltage profile improvement, and protection coordination. A technical analysis is presented through power loss and voltage drop calculations on a 20 kV distribution feeder, demonstrating that proper placement of DG can significantly reduce feeder losses and enhance voltage performance. Further more, a single-line diagram of 150/20kV substation integrated with distributed generation is developed, including current transformers (CT), potential transformers (PT/CVT), circuit breakers, and protection schemes. Several case studies of DG implementation in Indonesia, such as roof top photovoltaic systems and micro-hydro power plants, a real so discussed. There sults indicatet hat distributed generation, when properly planned and coordinated, can improve system reliability, reduce technical losses, and support the transition toward sustainable and renewable-based power systems.
Sebaran Spasial Emisi Karbon Dioksida (CO₂) dari Aktivitas Rumah Tangga di Kelurahan Aur Kenali Kota Jambi Muqorrobin, Fajri; Hadrah, Hadrah; Riyanti, Anggrika; Kalsum, Siti Umi; Kasman, Monik
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6457

Abstract

This study aims to analyze the magnitude and spatial distribution pattern of carbon dioxide (CO₂) emissions generated from household activities in Aur Kenali Village, Telanaipura District, Jambi City. Emissions were estimated from electricity consumption, LPG usage, transportation activities, and household waste generation. A quantitative approach was applied through questionnaires to representative households. Emission calculations were conducted using standard emission factors. Spatial analysis employed Geographic Information System with the Inverse Distance Weighted (IDW) interpolation method to model emission distribution. The results indicate that electricity and LPG are the largest contributors to household emissions. The IDW map reveals emission concentrations in densely populated residential zones and areas with high economic activity. The study provides spatial information to support local mitigation policies.

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