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JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Published by Universitas Jambi
ISSN : 27155722     EISSN : 24606235     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian Akuntansi terkait dengan berbagai aspek akuntansi dan termasuk dalam tema aretikel namun tidak terbatas pada topik Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi, Sustainability Reporting, Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 278 Documents
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PENGARUH DEWAN KOMISARIS INDEPENDEN DAN KEBERAGAMAN GENDER DEWAN DIREKSI TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023) Ramadhani, Indira Putri; Yuliusman, Yuliusman; Ridwan, Muhammad
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.45730

Abstract

This purpose of this research was to determine effect of board independent commissioners and gender diversity of the board of directors on profitability, with firm size as a moderating variable, in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs purposive sampling in determining the research sample, based on specific predetermined criteria. This study used a sample of 59 companies. The data used is secondary data. The analysis method used in this study is Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0 software. The analysis was conducted in two stages, the outer model and the inner model. The results showed that independent commissioners do not have a significant effect on company profitability. Gender diversity of the board of directors and firm size both have a significant effect on profitability. The moderation test results show that firm size does not moderate the relationship between independent commissioners or gender diversity of the board of directors and profitability.
Pengaruh efisiensi, efeketivitas, dan kontribusi pajak bumi dan bangunan perdesaan dan perkotaan (PBB P-2) terhadap pendapatan asli daerah (PAD) kota jambi tahun 2019-2023 Fadila, Nazhira; Kusumastuti, Ratih; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.45895

Abstract

This study analyzes the impact of efficiency, effectiveness, and the contribution of Rural and Urban Land and Building Tax (PBB P-2) on Regional Original Revenue (PAD) in Jambi City from 2019 to 2023. Using secondary data from BPPRD Jambi and multiple linear regression, results show that efficiency and effectiveness significantly affect PAD, while PBB P-2’s individual contribution is weaker. However, combined, all variables significantly influence PAD. The findings emphasize the importance of improving tax collection efficiency and effectiveness, along with increasing tax contributions, to strengthen local revenue. Better tax management and compliance strategies are recommended to optimize PAD.
PENGARUH SALES GROWTH, OPERATING CASH FLOW, DAN PROFIT GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN NON-CYCLICAL FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Bagus, Andika; Mansur, Fitrini; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46056

Abstract

This study aims to examine the effect of profitability, liquidity, and leverage on financial distress by testing each variable individually. Specifically, this research analyzes (1) sales growth, (2) operating cash flow, (3) profit growth, and (4) financial distress in companies operating in the Non-Cyclical Food and Beverage (F&B) sector listed on the Indonesia Stock Exchange (IDX). The population consists of 72 companies listed on the IDX from 2021 to 2023. The data used are secondary data, and the analysis was conducted using descriptive statistics and hypothesis testing with multiple linear regression and the Random Effect Model approach. The findings show that partially, sales growth and operating cash flow have no significant effect on financial distress, while profit growth has a significant effect. These findings are consistent with signaling theory, which posits that a company’s financial information can serve as either a positive or negative signal to investors when assessing the likelihood of corporate bankruptcy. This study is expected to serve as a valuable reference for management and investors in identifying and mitigating financial distress risks in the future.
PENGARUH ACCOUNT COLLECTION PERIOD, INVENTORY COLLECTION PERIOD, AVERAGE PAYMENT PERIOD, DAN CASH CONVERSION CYCLE TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Prayoga, Azimas; Wijaya, Rico; Jumaili, Salman
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46073

Abstract

This study aims to determine the effect of Account Collection Period, Inventory Collection Period, Average Payment Period, and Cash Conversion Cycle on Profitability in Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2020-2023. The sampling method uses the purposive sampling method. The sample in this study was 48 companies for 4 years totaling 192 data. Data analysis used Structural Equation Modeling Partial Least Square (SEM-PLS) with WarpPls 8.0 software. The results of this study indicate that Cash Conversion Cycle has a significant effect on profitability. Meanwhile, Account Collection Period, Inventory Collection Period, Average Payment Period partially do not have a significant effect on profitability in Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2020-2023.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN MODAL PINJAMAN TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KECAMATAN KUANTAN TENGAH KABUPATEN KUANTAN SINGINGI Yulis, Yul Emri; Andriani, Rina; Diskhamarzaweny, Diskhamarzaweny; Sepridawati, Yeni; Irwan, Muhammad
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46210

Abstract

This study aims to see the effect of variable X on variable Y, variable x in this study is the use of accounting information, utilization of information technology, and loan capital, while variable Y is the performance of MSMEs in Kec. Kuantan Tengah, Kuantan Singingi Regency. The number of samples in this study was 100 MSME actors. Data was collected using a questionnaire, then the data was processed using SPSS. The results of the study stated that the variables of the use of information accounting, utilization of information accounting, and loan capital had a significant effect on the performance variable of MSMEs in Kec. Kuantan Tengah, Kuantan Singingi Regency. The results of this study provide several important directions for MSMEs. These results show the importance of understanding and using accounting information in routine business decision-making, especially in financial planning and cost control.
DAMPAK UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA Manik, Triva Maria; Putra, Dios Nugraha; Tarmizi, Tashadi; Rumodhon, Berliansyah
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46438

Abstract

The purpose of this study is to understand and examine the relationship between the impact of company size, profitability and leverage on earnings management. This study aims to examine the industry consisting of 95 food and beverage industries listed on the Indonesia Stock Exchange, and 43 industries were selected as samples using purposive sampling technique. The data was collected through the Indonesia Stock Exchange source, and using the official website of each industry. This research method uses a quantitative approach, involving descriptive statistics, classification assumption tests and multiple regression analysis tests using SPSS version 24. From the results of the study, it was found that company size has a significant negative impact on earnings management, profitability, which uses the ROA proxy, has a significant positive impact on earnings management, and leverage, which uses the DER proxy, has no impact on earnings management.
Analisis Kinerja Keuangan BLUD Pada Rumah Sakit X Di Provinsi Kalimantan Selatan (KALSEL) Vitasari, Anastasia; Hasymi, Liana Fitriani; Marliadi, Reny; Rahman, Andri Nur; Hastuti, Eny
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46624

Abstract

Financial performance is an important indicator in assessing the efficiency and effectiveness of hospital financial management, especially those with Regional Public Service Agency (BLUD) status. This research aims to analyze the financial performance of Hospital The research method used is descriptive quantitative with data collection through financial report documentation for the 2019–2023 period and interviews. Analysis was carried out on liquidity ratios, activity, profitability, PNBP ratio to operational costs, as well as BLUD financial management compliance. The research results show that overall Hospital The conclusion of this research is that although Hospital X has demonstrated good financial performance according to regulatory standards, improvements in certain aspects are still needed to support financial management.
Strategies for Jambi Culinary MSMEs to Survive in the Digital Era: The Influence of Financial Literacy and E-Commerce Heriyani, Heriyani; Murnidayanti, Scheilla Aprilia; Putra, Dios Nugraha; Prasetio, Primadi; Dahlia, Dahlia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.47288

Abstract

This study aims to determine the extent to which financial literacy and e-commerce utilization influence the sustainability of culinary MSMEs in Jambi City. The research question addressed is whether financial literacy and e-commerce individually and jointly have a significant impact on business sustainability. A quantitative approach was employed through survey methods involving 100 culinary MSME respondents. Data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests to ensure data quality. The results indicate that financial literacy and E-Commerce has a positive and significant effect on MSME sustainability. These findings highlight the crucial role of improving financial literacy and adopting digital technology in supporting the growth and resilience of MSMEs in the era of digital transformation. The impact of this research is expected to provide a basis for the formulation of MSME development strategies by local governments and related institutions, as well as to encourage business actors to become more adaptive to technological changes and effective financial management.
Pengaruh Pengendalian Internal, Pemanfaatan Teknologi Informasi, dan Komitmen Organisasi terhadap Kinerja Pegawai (Studi Kasus Pada Badan Perencanaan Pembangunan Daerah Provinsi Jambi) Banjarnahor, Raffly Nataldo; Mansur, Fitrini; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.46095

Abstract

This research aims to examine and analyze the influence of internal control, utilization of information technology, and organizational commitment on employee performance. The population in this study consisted of all 116 employees of the Regional Development Planning Agency (Bappeda) of Jambi Province. A total of 90 respondents participated in this study. Data collection was carried out using questionnaires. The data analysis technique employed in this research was a quantitative approach, utilizing statistical analysis with Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. Data processing was performed using SmartPLS (Partial Least Square) software. The results of this study indicate that Internal Control has a significant effect on Employee Performance. The Utilization of Information Technology has a significant effect on Employee Performance. Organizational Commitment does not have a significant effect on Employee Performance.
Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan Pada Perusahaan Umum Daerah Tirta Mayang Kota Jambi Tahun 2021-2023 Mahardika, Raditya; Friyani, Rita; Wendry, Widya Sari
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.46253

Abstract

This study aims to analyze the financial performance of PERUMDA Tirta Mayang Kota Jambi during the 2021–2023 period using financial ratio analysis, including profitability, liquidity, activity, and solvency ratios. The research method applied is descriptive quantitative with a case study approach focusing on a single subject. The results indicate that profitability ratios such as Gross Profit Margin (GPM), Net Profit Margin (NPM), and Return on Assets (ROA) have improved, reflecting enhanced efficiency and effectiveness in resource management. However, Operating Profit Margin (OPM) declined in 2022 before recovering in the following year. In terms of liquidity, the Current and Quick Ratios declined but remained within acceptable levels, while the Cash Ratio remained below ideal standards. Activity ratios such as Total Asset Turnover (TATO) were stable, Fixed Asset Turnover (FATO) decreased, and Working Capital Turnover (WCTO) showed significant improvement. For solvency, rising Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) indicate increased reliance on debt financing. Overall, the company’s financial performance shows a positive trend, although certain aspects still require further attention.  

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