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Wirmie Eka P
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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 280 Documents
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Pengaruh Pertimbangan Pasar Kerja, Penghargaan Finansial Dan Nilai-Nilai Sosial Terhadap Minat Menjadi Akuntan Publik Gloria, Dania; Asliana, Endang; Dewi, Dian Nirmala
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (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.v10i02.47329

Abstract

This study aims to analyze the influence of job market considerations, financial rewards, and social values on the interest of accounting students to pursue a career as public accountants at state universities in Bandar Lampung City. This research uses a quantitative approach with a survey technique through questionnaires distributed to 100 accounting students who have taken or are currently taking professional and business ethics courses. The sampling technique applied is purposive sampling and the data were processed using SPSS version 26. The results show that job market considerations and financial rewards do not affect students’ interest in becoming public accountants, while social values have a positive influence on their interest in pursuing this profession. These findings are expected to provide input for educational institutions and the Indonesian Institute of Accountants (IAI) in formulating strategies to improve the image of the public accounting profession and to help students make more mature career choices in line with job market opportunities and the social values that develop in society.
Pengaruh Intellectual Capital Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Indriani, Rika; Mansur, Fitrini; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (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.v10i03.47409

Abstract

This study aims to determine the effect of intellectual capital and corporate social responsibility on firm value, as well as the role of managerial ownership as a moderating variable. The study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study was quantitative and employed a documentary method. The sampling technique used purposive sampling, resulting in a sample size of 17 companies, with a total of 51 companies meeting the criteria. The data used were secondary data from the companies' annual reports and sustainability reports. The data analysis technique used SPSS version 26. The results showed that intellectual capital had a significant positive effect on firm value, while corporate social responsibility had a significant negative effect. Furthermore, managerial ownership moderate the relationship between corporate social responsibility and firm value. These results imply that consistently improving the management of intellectual capital and corporate social responsibility can be an important strategy to increase the value of mining companies. Furthermore, management is advised to consider ownership structure as part of the company's strategic policy.
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Penghindaran Pajak: Studi Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Sianturi, Dame; Wahyudi, Ilham; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (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.v10i03.47410

Abstract

The purpose of this study is to detemine the effect of good corporate governance mechanisms on tax avoidance in consumer cyclicals sector companies listed on the indonesia stock exchange (IDX) in 2021-2023. This study is quantitative and employs a documentation methode. The study population comprised 164 companies. The sample selection methode used purposive sampling, resulting in 49 companies, with a total sample size of 147 meeting the criteria. The data used were secondary data  from company annual reports, and documentation was used as the data collection methode. The data analysis techniques used were descriptive statistics and multiple linear regression analysis using SPSS version 27 software. The results of this study revealed that the variables of managerial ownership, institutional ownership, independent board of commissioners, and audit committee, have a significant effect on detecting tax avoidance, and managerial ownership, institutional ownership, independent board of commissioners, and audit committee have simultaneous effect
Apakah Pengungkapan Sustainability Report Berpengaruh Pada Kinerja Keuangan? Kasus Dari Bursa Efek Indonesia Violeta, Elice; Azmi, Zul; Suci, Rama Gita
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (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.v10i03.47475

Abstract

This study aims to analyze the effect of sustainability report disclosure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. The sustainability report is measured based on three main aspects—economic, environmental, and social—referring to the Global Reporting Initiative (GRI) standards. Financial performance is measured using Return on Assets (ROA), with secondary data obtained from annual reports and sustainability reports of companies over a specified period. This research adopts a quantitative approach using multiple linear regression analysis. The results indicate that, partially, only the environmental aspect has a significant effect on ROA, while the economic and social aspects do not show a significant effect. However, simultaneously, the three aspects of the sustainability report have a significant influence on financial performance. These findings suggest that companies demonstrating a strong commitment to environmental management tend to achieve better financial performance. This study provides important implications for companies in enhancing transparency and environmental responsibility.
Pemanfaatan E-Commerce dan Pengetahuan Akuntansi: Dampaknya terhadap Kinerja UMKM Sabila, Rohadatul; Fajar Syaiful
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (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.v10i03.47515

Abstract

This study aims to examine the impact of e-commerce adoption and accounting knowledge on the performance of MSMEs in the digital economy. A quantitative approach was applied, with 120 questionnaires distributed to MSME respondents and data analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results reveal that e-commerce adoption significantly improves MSME performance by enhancing operational efficiency, market reach, and customer engagement. Accounting knowledge also positively influences performance, although its effect is relatively smaller compared to e-commerce adoption. These findings emphasize the importance of combining technological adoption with financial literacy to strengthen business operations. Theoretically, the study contributes empirical evidence regarding the role of digital tools and accounting competence in improving MSME efficiency and competitiveness. Practically, it suggests that enhancing digital skills and accounting knowledge can serve as strategic measures for MSMEs to achieve sustainability and maintain a competitive advantage in an increasingly digitalized business environment.
Analisis Penerapan Standar Akuntansi Keuangan UMKM Budidaya Jamur Tiram Pada Kecamatan Rawas Ulu Sumatera Selatan Akbar, Awal; Yudi, Yudi; Tiswiyanti, Wiwik
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (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.v10i03.47610

Abstract

This research aims to determine the application of Financial Accounting Standards for Accounting for Micro, Small and Medium Entities (SAK EMKM) in the UMKM for Cultivating Oyster Mushrooms in the Long River, Rawas Ulu District, Musi Rawas Ulu Regency. The background to this research is based on the fact that there are still many UMKM that have not prepared optimal financial reports based on SAK EMKM. Therefore, this research is important to identify the process of preparing financial reports and the factors that support or hinder the implementation of standards. This research uses a descriptive qualitative method which dominates the description and application of financial records based on SAK EMKM by conducting interviews and also taking financial reports for researchers to process so that they are appropriate based on SAK EMKM. The research results show that the process of preparing financial reports for UMKM is still carried out simply and is not completely in accordance with standards. The factors that cause the failure of SAK EMKM in the Long River Oyster Mushroom Cultivation business are internal factors, namely low understanding of accounting by business actors, discipline and human resources, while external factors are limited access and technology and supporting resources, lack of assistance and outreach from the government and institutions so that the implementation of SAK EMKM can run effectively.
Pengaruh Pengalaman Kerja Terhadap Kinerja Pegawai Dinas Pekerjaan Umum Dan Tata Ruang Kabupaten Batang Hari Jambi Choiri, Miptahul
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (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.v10i03.47696

Abstract

This study aims to analyze the effect of work experience on employee performance at the Public Works and Spatial Planning Office (PUTR) of Batang Hari Regency. The research employed a quantitative approach with a survey method, in which the entire population of 89 employees was used as the research sample through a saturated sampling technique. Primary data were collected using questionnaires developed based on indicators of work experience and performance, and subsequently analyzed using simple linear regression with the aid of SPSS software. Theoretically, the implications of this study emphasize the importance of work experience as part of human capital that significantly contributes to performance improvement, while also enriching the literature on human resource management in the public sector. Practically, the findings provide a basis for local governments to design employee development policies based on experience, such as job rotation, involvement in strategic projects, and technology-based training. Thus, this study not only expands scientific knowledge but also offers concrete contributions to improving the effectiveness of employee management and the quality of public services at the regional level.
Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Perbankan di Bursa Efek Indonesia Anista, Yesi; Vonna, Sari Maulida; Risnafitri, Hafizhah; Amri, Abrar; Hastuti, Cut Sri Firman
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (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.v10i03.47697

Abstract

This study aims to examine the effect of the fraud triangle on fraudulent financial statements in banking companies listed on the Indonesia Stock Exchange in 2020 - 2024This study uses the Beneish M-Score to calculate financial statement fraud. The population in this study were Banking companies listed on the IDX used purposive sampling method so that a sample of 10 companies was obtained with 5 years of observation with 50 observations. The analysis technique used in this research is logistic regression model. The results showed that financial stability, external pressure, personal financial need and auditor change had no effect on fraudulent financial statements while ineffective monitoring had an effect on fraudulent financial statements. This study provides evidence that strict supervision by the OJK and BI is an important factor that weakens the relevance of several fraud triangle indicators, thus enriching the literature that regulatory effectiveness can modify the relationship between the fraud triangle and fraud. Keywords: Beneish M-Score, financial statement fraud, fraud triangle.
Pengaruh Implementasi Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Karyawan Almeida, Jihan Sri Ayu; Mahdani, Said; Mahdani, Rimal; Rahmazaniati, Linda; Putri, Cut Widy Aulia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (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.v10i04.47690

Abstract

This study aims to analyze the effect of implementing the accounting information system and internal control system on employee performance in Islamic banking. The phenomenon of system disruptions and the existence of a research gap in previous studies underlie this study. Data were collected through questionnaires distributed to 24 employees of PT Bank Syariah Indonesia, Meulaboh Branch Office, using a saturated sampling technique and analyzed using multiple linear regression. The results show that the implementation of the accounting information system has a positive and significant effect on employee performance, while the internal control system has no significant partial effect. Simultaneously, both variables have a significant effect on employee performance, with a contribution of 37 percent. These results provide practical implications for Islamic banks to prioritize system integration, user competency development, and technology-based process optimization to improve employee performance sustainability.
Pengaruh Kinerja Keuangan dengan Pendekatan Dupont System Terhadap Harga Saham Perusahaan Basic Material Sari, Widya; Rahmazaniati, Linda; Vonna, Sari Maulida; Rahmadani, Ika; Putri, Cut Widy Aulia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (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.v10i04.47692

Abstract

The purpose of this study is to analyze how financial performance affects stock prices through the DuPont approach. At the close of the JCI on December 4, 2024, it can be seen that ten sectors experienced a decline in share price, with the Basic Materials sector being the most affected. At the first close of the JCI in 2025, the Basic Material sector still experienced the largest decline in stock price performance compared to other sectors. The population studied is Basic Material companies, especially the Other Metals & Minerals Sub-Sector, which is 16 companies, the sample taken is 8 companies using purposive sampling method. For analysis, the method used is panel data regression. Separately, Dupont's NPM, TATO, and ROE have no influence. EM has a significant influence. Overall, Dupont's NPM, TATO, EM, and ROE variables have an influence on Stock Prices.

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