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Rico Wijaya Z
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Jambi Accounting Review (JAR)
Published by Universitas Jambi
ISSN : -     EISSN : 27471187     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Jambi Accounting Review (JAR) merupakan publikasi ilmiah dari Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi. Topik-topik JAR berhubungan dengan segala aspek akuntansi, termasuk namun tidak terbatas pada topik-topik berikut ini: Akuntansi Keuangan Akuntansi manajemen Akuntansi Sektor Publik Akuntansi Syariah Audit Akuntansi Forensik Akuntansi Perilaku Akuntansi Keuangan Desa Akuntansi Lingkungan Akuntansi Pendidikan Akuntansi Perbankan dan Asuransi Akuntansi untuk UKM Perpajakan Pasar Modal dan Investasi Isu-isu Terbaru di Bidang Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 6 No 1 (2025): Jambi Accounting Review (JAR)" : 5 Documents clear
ANALISIS DAN PENGARUH RASIO WORKING CAPITAL TO TOTAL ASSETS, RETAINED EARNING TO TOTAL ASSETS, EARNING BEFORE INTEREST AND TAXES TO TOTAL ASSETS, BOOK VALUE OF EQUITY TO TOTAL LIABILITIES UNTUK MEMREDIKSI FINANCIAL DISTRESS PADA MASA PANDEMI DAN PASCA PAN R. Rama Muamar Rifki; Hizazi, Achmad; Olimsar, Fredy
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.46161

Abstract

This study aims to analyze and determine the effect of financial ratios namely Working Capital to Total Assets (WCTA), Retained Earnings to Total Assets (RETA), Earnings Before Interest and Taxes to Total Assets (EBITTA), and Book Value of Equity to Total Liabilities (BVETL) in predicting corporate financial distress during and after the COVID-19 pandemic. This research is a case study on 27 companies in the Transportation and Logistics sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024, selected through purposive sampling. The data used are secondary financial reports obtained from the IDX website. The analysis was carried out by calculating financial ratios using the Modified Altman Z”-Score model to assess the bankruptcy potential of the companies during the specified period. The Altman Z”-Score analysis for the years 2020–2024 shows that most service companies in the Transportation and Logistics sector were in unhealthy financial condition, with 11 to 13 companies at risk of bankruptcy each year. Only 10 to 14 companies consistently remained in a healthy condition, while the rest were in the gray zone, indicating financial instability. This reflects the ongoing significant challenges in the sector, although some companies have demonstrated strong financial performance. The results of this study are: (1) the WCTA variable does not have a significant effect on financial distress; (2) RETA, EBITTA, and BVETL have a significant effect on financial distress. Keywords: WCTA, RETA, EBITTA, BVETL, Financial Distress
ANALYSIS OF FINANCIAL REPORTS IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEs) Case Study on Bella Burhan Project Business putri, alpiani sakinah; Mansur, Fitrini; Hernando, Riski
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.48589

Abstract

This study was conducted to determine how to prepare the financial report of the Bella Burhan Project Micro, Small and Medium Enterprises (MSMEs) and to determine the conformity of the financial report with the SAK EMKM (Micro, Small and Medium Macro Entity Financial Accounting Standards) which have been set by the Indonesian Institute of Accountants (IAI). In addition, this study also aims to determine what obstacles are experienced by the MSMEs in preparing financial reports. This study uses a descriptive research method with a qualitative approach to describe in detail the financial statements of the Bella Burhan Project MSME. From this research, it is hoped that it will provide knowledge and insight regarding how to prepare financial reports for MSMEs and their compliance with the MSME SAK, and what difficulties are faced by the research objects in preparing financial reports. Based on the results of interviews and analysis of financial report documents from the research object, it is known that the Bella Burhan Project MSME made financial reports from 2023-2024 in the form of a business profit and loss report. From the results of the analysis, the researcher found that this MSME did not yet have complete financial reports and was still not in accordance with the existing SAK EMKM.
DETERMINAN PENYERAPAN ANGGARAN PADA SATUAN KERJA PERANGKAT DAERAH DI KOTA JAMBI Ratumas Atiah, Nazma Ululbi; Zulfanetti; Mustika, Candra
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.48940

Abstract

This study aims to examine the factors that influence budget absorption, namely budget planning, budget implementation, human resources, and procurement of goods and services. The study population included 28 Regional Apparatus Organizations (OPD) in Jambi City, with a total of 84 respondents selected using purposive sampling techniques. Data analysis was conducted using panel data regression methods with the help of the Eviews program version 12. The results showed that all independent variables (budget planning, budget implementation, human resources, and procurement of goods and services) had a positive effect on budget absorption. In addition, these variables were able to explain 99.13% of budget absorption, while the remaining 0.87% was influenced by other factors outside the research model.
PENGARUH PENERAPAN SISTEM INFORMASI PEMERINTAH DAERAH DAN KINERJA PEGAWAI TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA BADAN PENGELOLA KEUANGAN DAN PENDAPATAN DAERAH PROVINSI JAMBI PRAYOGO, GALANG DIMAS; Tan, Syamsurijal; Bahri, Zainul
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.48944

Abstract

This study aims to determine and analyze the impact of SIPD implementation and employee performance on the regional financial management process, as well as to identify and analyze the strategies implemented by the Jambi Province Regional Financial and Revenue Management Agency (BPKPD) to improve the effectiveness of SIPD in regional financial management. The population of this study was all employees at the Jambi Province Regional Financial and Revenue Management Agency (BPKPD) involved in the use of SIPD. The total sample size was 60 respondents, using a saturated sampling technique, comprising agency heads, division heads, sub-division heads, and staff. Data analysis was performed using multiple linear regression with the help of SPSS version 20 and a SWOT analysis. The results indicate that the implementation of a regional government information system and employee performance have a positive effect on the effectiveness of regional financial management. Meanwhile, the strategies generated by the SWOT analysis indicate leveraging strengths to seize opportunities, and leveraging strengths to capitalize on opportunities.
EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DESA DI DESA RANTAU RASAU II KECAMATAN RANTAU RASAU KABUPATEN TANJUNG JABUNG TIMUR: Mengukur Efektivitas Pengelolaan Dana Desa dalam Mendorong Pembangunan Di Desa Rantau Rasau II Widiawati, Lusiana
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.49206

Abstract

This research is entitled "The Effectiveness of Village Fund Allocation (ADD) Management in Enhancing Village Development in Rantau Rasau II Village, Rantau Rasau Sub-district, East Tanjung Jabung Regency". The aim of this study is to examine the effectiveness of Village Fund Allocation (ADD) management in supporting development in the village. This research uses a descriptive qualitative approach with data collected through interviews with village officials and community members. The findings indicate that the management of ADD in Rantau Rasau II Village has not been optimal. This is evidenced by weak supervision, low community involvement in the planning and implementation stages, and limited transparency of information from the village government. These issues lead to low participation and ineffective village development. Therefore, it is necessary to strengthen village governance to be more participatory, transparent, and accountable so that ADD can truly benefit and support the advancement of village development.  

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