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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 131 Documents
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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 aims to examine and identify the impact of financial ratios, including Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Taxes to Total Assets, and Book Value of Equity to Total Liabilities, 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. Based on the analysis results, only the variable Working Capital to Total Assets (WCTA) does not have a significant effect on Financial Distress (FD). Meanwhile, the variables Retained Earnings to Total Assets (RETA), Earnings Before Interest and Tax to Total Assets (EBITTA), and Book Value of Equity to Total Liabilities (BVETL) have a significant effect on Financial Distress (FD).
PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL COST TERHADAP CORPORATE VALUE DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-202 Novita Efirawandefit; Yuliusman; Nela Safelia
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.v6i1.49650

Abstract

Environmental damage caused by mining activities has increased attention to environmental performance and costs. This study aims to analyze the effect of Corporate Environmental Performance and Environmental Cost on Corporate Value, with Financial Performance as an Intervening Variable, in mining companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The data analysis method used in this study is Partial Least Square – Structural Equation Modeling (PLS-SEM) run using SmartPLS4 software. Based on the analysis results, only Corporate Environmental Performance has a positive and significant effect on Corporate Value. Environmental Cost and Financial Performance do not significantly influence Corporate Value. Financial Performance is unable to mediate the relationship between Corporate Environmental Performance and Environmental Cost on Corporate Value. These results confirm that the Indonesian capital market values environmental commitment as a signal of legitimacy and reputation, but the financial benefits of environmental expenditures are not visible in the short term. Companies need to make environmental management a sustainable strategy to strengthen long-term value.
Pengaruh Akuntantabilitas, Transparansi, Partisipasi Masyarakat, Sumber Daya Manusia Pada Pengelolaan Alokasi Dana Desa di Kecamatan Pemayung Kabupaten Batang Hari Cindy; 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.v6i1.49736

Abstract

This study aims to determine and analyze the influence of accountability, transparency, community participation, and human resources on the management of village fund allocation in Pemayung District, Batang Hari Regency. The population of this study was all residents of Pemayung District, Batang Hari Regency. The total sample in this study was 98 respondents using the Slovin formula, which uses the error rate or tolerance. Data analysis was carried out using multiple linear regression processed with the help of the SPSS version 27 program. The results showed that accountability had no effect on the management of village fund allocation, transparency had a significant positive effect on the management of village fund allocation, community participation had a significant positive effect on the management of village fund allocation, and human resources had a significant positive effect on the management of village fund allocation. Simultaneously, accountability, transparency, community participation, and human resources had a significant positive effect on the management of village fund allocation.
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KEKUATAN CHIEF EXECUTIVE OFFICER (CEO) SEBAGAI VARIABEL MODERASI DI BURSA EFEK INDONESIA Simanjuntak, Howard; Yuliusman, Yuliusman; Safelia, Nela
Jambi Accounting Review (JAR) Vol 6 No 2 (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.v6i2.50057

Abstract

This study aims to analyze the influence of environmental, social, and governance (ESG) performance on corporate financial performance, with CEO characteristics as a moderating variable on the Indonesian Stock Exchange. The sample used in this study were companies listed on the Indonesia Stock Exchange in 2020-2022 that had ESG distribution scores in the Revinitif Eikon database. Using a purposive sampling method, a sample of 17 companies was obtained. This study employed moderated regression analysis (MRA) tested using Eviews12. The results showed that environmental and social performance did not significantly influence corporate financial performance, while corporate governance performance did significantly influence corporate financial performance. Meanwhile, the CEO power variable was unable to moderate (strengthen) the relationship between environmental, social, and governance performance and corporate financial performance.
PENGARUH KESADARAN WAJIB PAJAK, PEMBERIAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA PELAKU MIKRO, KECIL DAN MENENGAH (UMKM) (Studi Kasus Pada UMKM di Kota Jambi) Firmansyah, Arif; Safelia, Nela; Tiswiyanti, Wiwik
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of tax awareness and tax incentives on tax compliance among MSME actors in Jambi City. The research population consists of all MSME actors in Jambi City, with a sample of 74 respondents selected using the saturation sampling technique. Data were collected through questionnaires and analyzed using multiple regression analysis with SPSS 27. The results indicate that simultaneously, the variables have a significant effect on tax compliance with a coefficient of determination of 57.5%. Partially, tax awareness has a positive effect on compliance, whereas tax incentives do not have a significant effect. These findings suggest that internal factors such as awareness are more dominant than external stimuli such as incentives in driving tax compliance among MSMEs.
Analysis Of The Dependency And Efficiency Ratios If Catur Rahayu Village From 2020 To 2022: Analysis Of The Dependency And Efficiency Ratios If Catur Rahayu Village From 2020 To 2022 Ihsan, M. Ihwanul; Mansur, Fitrini; Safelia, Nela
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial ratio analysis of the Village Revenue and Expenditure Budget (APBDes) is one of the parameters used to measure the financial management performance of a village. Financial performance analysis was conducted using dependency and efficiency ratio calculations to measure the financial performance of the Catur Rahayu Village Government for the 2020-2022 period. The type of research used is descriptive, using a qualitative and quantitative approach. The results of the study show that the dependency ratio with an average of >96.22% per year in the very high category indicates that Catur Rahayu Village is highly dependent on transfer funds from the local or provincial government. Meanwhile, the efficiency ratio of Catur Rahayu Village from 2020 to 2022 is classified as inefficient, with an average efficiency ratio of >96.86% per year. This indicates that the financial management of Catur Rahayu Village is not yet optimal in terms of exploring its potential to increase its own-source revenue and managing its expenditures efficiently.
The ANALISIS KINERJA KEUANGAN PADA PEMERINTAH KOTA JAMBI PERIODE TAHUN 2020-2023 Anggriani, Windi; Friyani, Rita; Safelia, Nela
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

This study analyzes the financial performance of the Jambi City Government for the period 2020–2023 using several key financial ratios: the Degree of Fiscal Decentralization, Regional Financial Independence, Financial Dependency, PAD Effectiveness, and Expenditure Efficiency. It also formulates strategies to improve regional financial performance through a SWOT analysis. The study employs a quantitative descriptive method based on APBD data, supported by qualitative analysis for strategy formulation. The findings show that the degree of decentralization and fiscal independence remain low, while financial dependency is consistently categorized as very high. PAD effectiveness is relatively good but fluctuates, and expenditure efficiency varies across the period. These results highlight the need to optimize PAD sources and strengthen expenditure management. The SWOT analysis produces strategies such as digitalizing PAD services, enhancing spending efficiency, strengthening collaboration with regional enterprises and the private sector, and improving fiscal accountability. Implementing these strategies is expected to enhance fiscal capacity and strengthen long-term financial independence for the Jambi City Government.
PENGARUH MODAL, PENGGUNAAN INFORMASI AKUNTANSI DAN KARAKTERISTIK WIRAUSAHA TERHADAP KEBERHASILAN USAHA MIKRO KECIL DAN MENENGAH DI DESA MENDALO INDAH Hendi Gepsy; Wijaya, Rico; Olimsar, Fredy
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

This study aims to determine the influence of capital, the use of accounting information, and entrepreneurial characteristics on the success of micro, small, and medium enterprises in Mendalo Indah Village. The type of data used by the researcher is primary data. The research method uses a quantitative approach with a questionnaire used as the data collection method. The population in this study were micro, small, and medium enterprises in the Mendalo Indah Village area. The sampling method used proportional stratified random sampling with a final sample of 66 business units. Data testing techniques used validity and reliability tests, classical assumption tests, and hypothesis tests using SPSS v.27 software. The results of the study indicate that capital, accounting information, and entrepreneurial characteristics simultaneously influence business success. Capital and entrepreneurial characteristics partially influence business success. Accounting information partially does not influence business success.
Pengaruh Kinerja Keuangan dan Sustainability Report terhadap Harga Saham (Studi Kasus Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023) Imannisa, Maulida; Yudi, Yudi; Gowon, Muhammad
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

This study is entitled “The Effect of Financial Performance and Sustainability Report on Stock Prices (Case Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2022-2023 Period)”. The purpose of this study is to determine the effect of Return on Assets, Return on Equity, Debt to Equity Ratio, Earning per Share, and Sustainability Report on stock prices of Property and Real Estate companies listed on the Indonesia Stock Exchange for the 2022-2023 period. The data used in this study are secondary data and use multiple linear regression analysis. Based on the results of the descriptive analysis, it is known that the Return on Assets (X1) variable, Return on Equity (X2) variable, Debt to Equity Ratio (X3) variable, Sustainability Report (X5) variable has an insignificant effect on stock prices. While the Earning per Share (X4) variable has a significant effect on stock prices.

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