Jurnal Prajaiswara

The Effect of Giving Bokashi Lamtoro (Leucaena leucocephala L.) on The Growth of Liberica Coffee Seedlings (Coffea liberica W. Bull ex Hiern) in The Nursery

Sat, 04 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: Liberica coffee (Coffea liberica W. Bull ex Hiern) is one of the leading commodities in Jambi Province, but its productivity tends to decline due to low seed quality, less fertile planting media, and suboptimal fertilization. One effort to improve seed quality is through the use of organic fertilizer bokashi lamtoro (Leucaena leucocephala L.). This study aims to determine the effect of bokashi lamtoro on the growth of Liberica coffee seedlings in nurseries and determine the best dose that provides optimal growth. Research Methods: The study was conducted in June–August 2025 at the Teaching and Research Farm, Faculty of Agriculture, University of Jambi using a Completely Randomized Design (CRD) with five treatments and four replications. The treatments consisted of P0 (no bokashi + 100% inorganic fertilizer), P1 (100 g bokashi + 50% inorganic fertilizer), P2 (150 g bokashi + 50% inorganic fertilizer), P3 (200 g bokashi + 50% inorganic fertilizer), and P4 (250 g bokashi + 50% inorganic fertilizer). Finding/Results: The results showed that Treatment P4 produced the highest values for most growth parameters. However, in terms of efficiency, the dose of 200 g bokashi leucaena (lamtoro) + 50% inorganic fertilizer was considered the best dose because it was able to produce optimal seedling growth with more efficient bokashi use. Conclusion: It can be concluded that bokashi leucaena is effective in increasing the growth of Liberica coffee seedlings during the seedling phase.

Determinants of the IDX BUMN20 Stock Index on the Indonesia Stock Exchange (A Macroeconomic Approach)

Elisa Elisa, Muhammad Rachmad R, Rahma Nurjanah — Sat, 04 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the effects of interest rates, exchange rates, world oil prices, and inflation on the IDX BUMN20 during the 2019–2024 period. The IDX BUMN20 represents state-owned enterprise (SOE) stocks that play a strategic role in the national economy and, in recent years, have shown relatively lagging performance compared to the Composite Stock Price Index. Background Problems: The performance gap between the IDX BUMN20 and the Composite Stock Price Index indicates differences in sensitivity to macroeconomic dynamics, making it important to examine the short-run and long-run effects of macroeconomic variables on the index. Research Methods: The study uses monthly secondary time series data from 2019–2024 obtained from the Indonesia Stock Exchange, Bank Indonesia, Statistics Indonesia, and the Federal Reserve Bank of St. Louis. The data are analyzed using the Autoregressive Distributed Lag (ARDL) model. Finding/Results: In the long run, the IDX BUMN20, interest rates, and world oil prices tend to have positive effects, while the exchange rate tends to have a negative effect in the initial period and inflation appears relatively weak. In the short run, the effects of the variables are dynamic and vary across lags. Conclusion: The findings confirm that the performance of state-owned enterprises (SOEs), as reflected in the IDX BUMN20, is strongly influenced by macroeconomic conditions. Therefore, strengthening corporate governance, managing exchange rate and financing risks, and ensuring policy stability are essential to sustain the strategic role of SOEs as development agents and contributors to government revenue.

Analysis of the Determinants of the Number of Child Workers in Indonesia for the Period 2018–2024

Meta Adityas Savitri, Hardiani Hardiani, Dwi Hastuti — Sat, 04 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the development and impact of the School Participation Rate, Informal Sector, Child Workers’ Income, and the Number of Poor Population on the Number of Child Workers in the 10 provinces with the highest child labor rates in Indonesia during the period 2018–2024. Background Problems: Changes in national dynamics have influenced the development of the number of child workers in several regions of Indonesia, particularly in the 10 provinces with the highest number of child laborers. Research Methods: The study uses secondary panel data from 2018–2024 obtained from Statistics Indonesia (Badan Pusat Statistik), the Sakernas website, and the ILO (International Labour Organization). Finding/Results: The Informal Sector (SI) has a probability value of 0.0000 < 0.05, indicating a positive and significant effect, while the Number of Poor Population (JPM) has a probability value of 0.0096 < 0.05, indicating a negative and significant effect. Meanwhile, the School Participation Rate (APS) has a probability value of 0.8651 > 0.05, indicating a negative but not significant effect, and Child Workers’ Income (PPA) has a probability value of 0.6747 > 0.05, indicating a positive but not significant effect. Conclusion: The results of this study confirm that the number of child workers in Indonesia is more strongly influenced by the informal sector and the number of poor people than by the school participation rate and child workers’ income.

Teacher Strategies in the Process of Drawing the Principle of Rhythm in Fine Arts Learning in Elementary Schools

Arina Shofia Zumala, Wasis Wijayanto — Sat, 04 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to describe the strategies used by teachers in rhythm-based drawing lessons, their implementation process in the classroom, and the impact of these strategies on elementary school students' understanding of the concept of rhythm and creativity. Furthermore, this study is expected to provide theoretical contributions as a reference in developing fine arts learning, as well as practical benefits for teachers in designing more meaningful learning. Research Methods: The research method used was a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. Data analysis was conducted using the Miles and Huberman interactive analysis model, which includes the stages of data reduction, data presentation, and conclusion drawing. Finding/Results: The results show that teachers have implemented several basic strategies, such as the use of visual examples and demonstration activities, but their implementation has not been carried out systematically and exploratory. The learning process still emphasizes the final product, so that students' understanding of the concept of rhythm and creativity has not developed optimally. Conclusion: The conclusion of this study indicates the need to strengthen learning strategies, utilize more varied visual media, and implement assessments oriented towards the concept of rhythm to improve the quality of fine arts learning in elementary schools.

MEKATA: A Practical and Appropriate Word Affix Media Application for Phase B Morphology Learning

Rani Setiawaty, Petriyanti Tesya Putri, Meiva Khoryati, Sri Mulyani — Sat, 04 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to develop and test the feasibility and practicality of MEKATA (Exploring the World of Words and Affixes) as an innovative digital-based learning media to improve the ability to use affixes in words and sentences by students in grades III and IV of elementary school. Novelty: MEKATA offers innovation in the form of integrating regional culture into learning the use of Android-based word affixes. This integration makes learning more contextual, more meaningful and plays a role in developing the character and cultural understanding of elementary school students. Research Methods: This study uses the Research and Development (R&D) method with the ADDIE model which consists of stages of analysis, design, development, implementation and evaluation. The feasibility test was carried out by material experts and media experts, while the practicality test was obtained through teacher and student responses after using the MEKATA application. Finding/Results: The validation results show that MEKATA is declared very feasible based on the assessment of media experts by 87.7% and material experts by 81.4%. Meanwhile, practicality test results showed that the application was categorized as very practical, with 89.5% of teachers and 100% of students rating it. The application was deemed engaging, easy to use, and relevant to Javanese cultural context and regional heritage.

First-Time Voters' Views on Political Parties in the Lead-up to the 2024 General Election in Probolinggo City

Siti Marwiyah, Veronica Sri Astuti Nawangsih, Siti Ulfa Nuraini — Sat, 04 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: In a democratic country, general elections are a tangible manifestation of the system of government. The existence of political parties in a democratic country is considered essential for the order of modern national life, as they serve as effective means of communication, both vertically and horizontally. Background Problems: First-time voters, consisting of Indonesian citizens aged 17 or older or who are married, often show high enthusiasm for participation, even though they may not yet have a firm political preference. This makes them a group of undecided voters, as their decisions are more influenced by local political conditions than by specific ideologies. Research Methods This study uses a descriptive quantitative approach to analyze first-time voters' perceptions of political parties. A total of 84 respondents participated in data collection via questionnaire, with research variables including values, beliefs, experiences, and knowledge. The sampling technique used was purposive samplingvv. Finding/Results: The research results show that political parties have adopted Pancasila values, are trustworthy in channeling public aspirations, are actively involved in community activities, and have a good understanding of their vision, mission, and work programs. Conclusion: Young people tend to view political parties' performance positively, particularly in implementing the principles of Pancasila, which recorded the highest average score compared to other aspects. Other variables such as level of trust, political experience, and understanding of the political system also showed significant results.

KASIRA Media: A Simple Sentence Application Based on Jepara Culture for 2nd Grade Elementary School Students (Feasibility and Practicality)

Duta Risma Pradita, Rani Setiawaty, Novia Rohman, Farikhahtus Saniyyah — Sat, 04 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to develop, test the feasibility and practicality of the KASIRA (Simple Sentences from Jepara) application as an innovative digital learning media to improve the simple sentence writing skills of second-grade elementary school students. Research Methods: The method used is Research and Development (R&D) with the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The application was developed by integrating the Canva, Heyzine, and AppGeyser platforms, and includes local Jepara wisdom. The feasibility test was carried out by media experts and material experts, while the practicality test was measured through teacher and student responses. Finding/Results: The validation results showed that KASIRA was declared very feasible with an average score of 92.25% from media experts and 93.5% from material experts. The results of the practicality test were also in the very practical category with a score of 95% from teachers and 96.1% from students. This application was considered interesting, easy to use, and relevant to the local cultural context of Jepara. Novelty: This research lies in the integration of Jepara local wisdom (such as carvings and coastal activities) into learning media for writing simple sentences based on Android educational games, which are specifically designed for grade II elementary school students in Phase A.

Determinants of Economic Growth in The Provinces of Sumatra Island

Safitri Ayu Lestari, Muhammad Rachmad R, Erni Achmad — Sat, 04 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the determinants of economic growth in the provinces of Sumatra for the period 2020-2024, emphasizing the role of foreign direct investment (FDI), government spending, and human resource quality as measured by the Human Development Index (HDI), as well as formulating improvement strategies. Background Problems There is economic growth inequality among provinces in Sumatra, where the GRDP differs in each province even though this region is an important contributor to Indonesia's national economy. Research Methods: This study uses panel secondary data from 2020-2024 obtained from the World Bank, Ministry of Finance, Central Statistics Agency, and improvement strategies using the AHP model. Finding/Results: Government Expenditure (GE) and HDI have a significant positive effect on economic growth. Meanwhile, FDI has a probability value of 0.1481 > 0.05, meaning it does not significantly affect economic growth. Conclusion: The results of this study confirm that economic growth in Sumatra is more influenced by the effectiveness of government spending and the quality of human development than by the amount of foreign investment alone. Investment, fiscal, and human resource development policies are key to promoting more inclusive and sustainable economic growth in Sumatra.

SKAIMKU: A Learning Application for Word Structure and Affixation Based on Kudus Local Wisdom for Third Grade Elementary School Students (Feasibility and Practicality Study)

Sat, 04 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to develop, test the feasibility and practicality of the SKAIMKU application (Word structure and affixes by linking Kudus local wisdom) as an innovative digital learning media to improve simple sentence writing skills of third grade elementary school students. Research Methods: The method sed is Research and Development (R&D) with the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The application was developed by integrating the Canva, Heyzine, and AppGeyser platforms, and contains Kudus local wisdom. The feasibility test was carried out by media experts and material experts, while the practicality test was measured through teacher and student responses. Finding/Results: The validation results showed that SKAIMKU was declared very feasible with an average score of 92.8% from media experts and from material experts. The results of the practicality test were also in the very practical category with a score of 89% from teachers and 96.2% from students. This application was considered interesting, easy to use, and relevant to the local cultural context of Kudus. Novelty: This research focuses on the integration of Kudus' local wisdom (such as Kudus's fame as a city of Islamic boarding school students (santri) and a city of kretek (cigarettes)) into a simple sentence-writing learning medium based on an Android educational game, specifically designed for third-grade elementary school students in Phase B.

The Effect of Rejuvenation Methods on the Growth of Immature Oil Palms (Elaeis guineensis Jacq.) and Bulk Density

Muhammad Bonie, Ida Nursanti — Sat, 04 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: Rejuvenation method (replanting) in oil palm plants is the process of replacing old or unproductive plants with new, superior plants so that plantation productivity remains high and sustainable. The choice of rejuvenation method depends, among others, on the condition of the plant and the condition of the land. This study aims to determine the growth of immature oil palm and bulk density in several rejuvenation methods. Research Methods: The materials used are 2-year-old Tenera variety oil palm plants from Sampoerna Agro. The tools used are plastic plates, paint, cameras, stationery, meters, Global Positioning System, Dial thicknesses, sample rings and Krisbow light meters. The design used in this study is a Randomized Block Design with one treatment factor, namely the oil palm rejuvenation method, namely L0: new land clearing method, L1: insertion planting pattern (underplanting), L2: total uprooting planting pattern. Each treatment was divided into three groups, with 10 plant samples taken from each group. Observed parameters were plant height, stem circumference, leaf thickness, soil density, and light intensity. Observational data were analyzed using ANOVA. If significant differences were obtained, the DNMRT test was performed at the α level of 5%. Finding/Results: The rejuvenation method significantly affected plant height and stem circumference growth. The interplanted oil palm rejuvenation method resulted in the highest average increase in stem height, while the highest growth in stem circumference and leaf thickness was found with the new land clearing method. The new land clearing method had the lowest bulk density, at 1.32 g/cm³.

Steps for Education Reform: Methods, Design, Objectives, Personnel, and Support at SDIT Ash Shiddiiqi Jambi City

Siti Roisah, Hendri Wijaya, Mohamad Muspawi, Eva Iryani, Rd M Ali — Sat, 04 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to describe the steps of educational reform at Ash Shiddiiqi Integrated Islamic Elementary School (SDIT) in Jambi City as an effort to improve the quality of learning and adapt the education system to contemporary developments through the integration of the national curriculum and Islamic values. Background Problems: Educational reform in SDIT faces challenges in effectively integrating innovative learning approaches with Islamic values; therefore, this study focuses on how the steps of educational reform are implemented at SDIT Ash Shiddiiqi Jambi City. Research Methods: This study employs a qualitative approach with a case study method. Data were collected through interviews, observations, and documentation involving the principal, teachers, and educational staff, and were analyzed through data reduction, data display, and conclusion drawing. Finding/Results: The findings indicate that educational reform is carried out through the implementation of student-centered innovative learning methods, the development of an integrative curriculum, the establishment of character- and competency-based educational objectives, the improvement of human resource quality, and strong support from foundations, parents, and the community. Conclusion: Educational reform at SDIT Ash Shiddiiqi Jambi City is implemented in a holistic and integrated manner, contributing to the improvement of learning quality and the strengthening of students’ character, and can serve as a model for Islamic-based education development that is adaptive to contemporary changes.

Analysis of the Influence of Business Capital, Working Hours and Length of Business on the Income of Grocery Traders in Jambi City

Monica Safitry, Siti Hodijah, Rahma Nurjanah, Bambang Niko Pasla — Sun, 05 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the influence of business capital, working hours, and business duration on the income of grocery traders at Pasar Rakyat Talang Banjar, Jambi City. Research Methods: This research uses a descriptive-analytical quantitative approach. Data were collected through structured interviews with 28 respondents selected using simple random sampling, and analyzed using multiple linear regression with the assistance of SPSS 25 software. Finding/Results: The results show that simultaneously, business capital, working hours, and business duration have a significant effect on income, with a coefficient of determination (R²) of 0.892. Partially, business capital is the most dominant factor, followed by working hours and business duration, all of which have a positive and significant effect on income. Conclusion: In conclusion, increasing traders’ income is strongly influenced by strengthening business capital, optimizing working hours, and accumulating business experience.

Examining Fraud Hexagon on Fraudulent Financial Reporting in LQ45 Companies Listed on Indonesia Stock Exchange 2021–2024

Kesi Ramadani, Sri Rahayu, Netty Herawaty — Sun, 05 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to empirically prove the effect of fraud hexagon on fraudulent financial statements. The independent variables used in this study are stimulus, rationalization, opportunity, capability, arrogance, and collusion. Meanwhile, the dependent variable in this study is fraudulent financial statements. Research Methods: This study is a quantitative study. The population in this study consists of LQ45 companies listed on the Indonesia Stock Exchange for the period 2021-2024. The sample in this study was taken using purposive sampling with a sample size of 26 companies. The total observations were 104 observations, and after data processing, 1 outlier was found, so the total final observations were 103. The data analysis used in this study used secondary data sourced from the official website of the Indonesia Stock Exchange. The analysis technique used was multiple linear regression analysis with the assistance of SPSS software version 31.Finding/Results: The results of this study indicate that capability and collusion influence fraudulent financial reporting. Meanwhile, stimulus, rationalization, opportunity, and arrogance do not influence fraudulent financial reporting.

Sustainability Reporting Disclosure: The Role of Audit Committee Characteristics and Firm Size in Indonesian Mining Firms

Fayza Zavira, Netty Herawaty, Dica Lady Silvera — Fri, 17 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study examines the influence of audit committee characteristics and firm size on sustainability reporting in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Differences between disclosed information and actual practices indicate that transparency has not been fully achieved. Background Problems The audit committee is expected to ensure the reliability of reporting and align disclosed information with actual conditions. Limitations in monitoring effectiveness raise concerns about how audit committee characteristics contribute to sustainability reporting quality. Novelty: This study analyzes audit committee characteristics, including size, independence, financial expertise, and meeting frequency, while emphasizing the gap between formal governance structures and their actual effectiveness. Research Methods: A quantitative approach is applied using panel data regression on 21 mining companies with 105 observations selected through purposive sampling. Finding/Results: The results show that audit committee size and meeting frequency have a positive and significant effect on sustainability reporting. Audit committee independence has a negative and significant effect. Financial expertise and firm size do not show a significant influence. Conclusion: Governance effectiveness is more influenced by active monitoring than formal structures. Strengthening the functional role of audit committees is essential to improve sustainability reporting quality.

Analysis of Planning, Implementation, Management, Supervision, and Financial Accountability in Education at SD Negeri 155 Danau Saung Tantan

Dian Margaretha, Rahmat Pebrian Jamil, Ira Elfina, Ali Idrus — Fri, 17 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the education funding cycle, which includes budget planning, budget implementation, financial management, budget oversight, and financial accountability at SD Negeri 155/IX Danau Saung Tantan. Research Methods: A qualitative case study approach was used. Data were collected through in-depth interviews, observations, and document analysis. Finding/Results: The results of the study indicate that the education financing cycle at the school has been carried out procedurally; however, it still faces a number of challenges, such as planning that is not yet fully based on actual needs, a financial management system that remains manual, delays in fund disbursement, suboptimal oversight, and a need to improve transparency and accountability toward all stakeholders. Conclusion: This study recommends optimizing needs-based planning, strengthening continuous oversight, utilizing information technology such as ARKAS, and increasing the disclosure of financial information to the public.

Determinants of Poverty in The Provinces of Sumatra Island

Hana Fitria Ramadhani, Muhammad Rachmad R, Erni Achmad — Fri, 17 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the determinants of poverty in the provinces of Sumatra for the period 2015–2024, focusing on the Human Development Index (HDI), unemployment rate, Provincial Minimum Wage (PMW), and economic growth, as well as formulating poverty alleviation strategies. The study is motivated by the persistent disparity in poverty levels among provinces, indicating uneven economic development. Background Problems: Poverty disparities across provinces in Sumatra indicate that economic development outcomes are not evenly distributed, despite the region’s significant contribution to the national economy. Research Methods: This study uses secondary panel data obtained from the Central Statistics Agency (BPS). The analysis employs panel data regression with the Random Effect Model (REM) and is complemented by Revealed Comparative Advantage (RCA) analysis for strategy formulation. Finding/Results: The results show that partially, the Human Development Index (HDI) has negative and significant effect on poverty, while the unemployment rate has a positive and significant effect. Meanwhile, the Provincial Minimum Wage (PMW) and economic growth do not significantly affect poverty, as indicated by probability values greater than 0.05. Conclusion: This study finds that poverty in Sumatra is primarily determined by human capital quality and labor market conditions. Human Development Index (HDI) has a significant negative effect on poverty, while unemployment has a significant positive effect. In contrast, economic growth and the provincial minimum wage (UMP) are not statistically significant, indicating that economic growth remains non-inclusive and does not directly reduce poverty.

The Moderating Role of Audit Quality in the Relationship between Good Corporate Governance and Leverage on Financial Statement Integrity

Alfanna Ibnu Assobary, Yudi Yudi, Muhammad Ridwan — Fri, 24 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: he integrity of financial statements is essential for maintaining investor and creditor confidence, particularly in capital-intensive sectors such as infrastructure. Background Problems: Recurrent financial reporting scandals in Indonesia, including cases involving major state-owned enterprises, indicate weaknesses in corporate governance and external audit effectiveness. High leverage further intensifies financial pressure, potentially encouraging earnings manipulation. Prior studies on the relationship between Good Corporate Governance (GCG), leverage, audit quality, and financial statement integrity show inconsistent results. Novelty (optional): This study introduces audit quality as a moderating variable in the relationship between GCG and leverage on financial statement integrity, specifically within infrastructure companies listed on the Indonesia Stock Exchange during 2022–2024. Research Methods: A quantitative explanatory approach was employed using secondary data from 41 companies (123 observations). Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Finding/Results: The results reveal that GCG, leverage, and audit quality do not have a significant direct effect on financial statement integrity. Additionally, audit quality does not moderate the relationship between GCG and financial statement integrity. However, audit quality significantly moderates the relationship between leverage and financial statement integrity, indicating its role in mitigating risks associated with high debt levels. Conclusion: The findings suggest that internal governance mechanisms alone are insufficient to ensure financial reporting integrity. Audit quality plays a crucial role, particularly in high-leverage conditions, although the overall explanatory power of the model remains limited.

The Effect of Population, Human Development Index, Access to Proper Sanitation, and Access to Safe Drinking Water on Absolute Poverty in Jambi Province

Julas Widiasari, Heriberta Heriberta, Hardiani Hardiani — Sat, 25 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the effect of population size, Human Development Index (HDI), access to improved sanitation, and access to safe drinking water on absolute poverty in Jambi Province. Background Problems: The relatively high level of poverty in Jambi Province is presumed to be influenced by demographic factors, the quality of human development, and limited access to basic services. Novelty: This research integrates population size, HDI, access to improved sanitation, and access to safe drinking water into a single panel data model at the regency/city level, which has not been comprehensively examined in the context of Jambi Province. Research Methods: This study uses secondary panel data of regencies/cities in Jambi Province for the period 2015–2024. The analytical method employed is panel data regression using the Random Effect Model (REM), supported by model selection tests and hypothesis testing. Finding/Results: The findings indicate that simultaneously, population size, HDI, access to improved sanitation, and access to safe drinking water significantly affect poverty. Partially, population size has no significant effect on poverty, while HDI has a negative and significant effect, improved sanitation has a negative and significant effect, and access to safe drinking water has a positive and significant effect. Conclusion: Improvements in human development quality and sanitation access can reduce poverty, while population size is not significant. The positive relationship of access to safe drinking water reflects development priorities in poorer areas, highlighting the need for integrated policies to improve human capital and ensure equitable access to basic infrastructure.

Forecasting Farmers’ Terms of Trade in the Plantation Subsector: An ARIMA Approach in Jambi Province

Eva Nur Afisyah, Zam Zami, Nurhayani Nurhayani — Mon, 27 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: Farmers’ Terms of Trade (NTP) is an important indicator used to measure farmers’ welfare, particularly in the plantation subsector which plays a significant role in the regional economy. The fluctuating pattern of NTP in Jambi Province reflects instability in farmers’ welfare due to changes in commodity prices and production costs. This study aims to analyze the trend and forecast the NTP of the plantation subsector in Jambi Province. Background Problems: The main problem addressed in this study is determining an appropriate ARIMA model to accurately forecast the movement of NTP in the plantation subsector in Jambi Province. Research Methods: This research uses a quantitative approach with secondary time series data from 2015–2025 obtained from the Central Statistics Agency. The analytical method applied is ARIMA using the Box-Jenkins approach, including identification, stationarity testing, parameter estimation, diagnostic testing, and model selection based on AIC and SC criteria. Finding/Results: The results show that NTP exhibits a fluctuating but increasing trend, indicating an improvement in farmers’ purchasing power. The selected ARIMA (1,1,1) model is able to capture data patterns and produce reliable forecasts. Conclusion: NTP is projected to increase in the future, indicating potential improvement in farmers’ welfare, with implications for policymakers to maintain price stability and support production efficiency.

Poverty Dynamics and Moderating Effects on Labor Force–Economic Growth in Tanjung Jabung Timur

Asrofin Asrofin, Adi Putra, Nurdin Nurdin, Moh Sahroni Nurkodri — Sat, 25 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the effect of labor force and poverty on economic growth in Tanjung Jabung Timur Regency for the 2016–2025 period, and to examine the role of poverty as a moderating variable. This topic is important because regional economic growth is not always accompanied by a proportional reduction in poverty. Problem Background: The main issue addressed is the relationship between labor, poverty, and economic growth, and whether poverty strengthens or weakens the impact of labor on economic growth. Novelty: The novelty of this study lies in incorporating poverty as a moderating variable in the labor–economic growth nexus at the regional level, which remains relatively underexplored in prior studies. Research Method: This study employs a quantitative approach using time series data from 2016–2025 obtained from official regional statistics. The analytical methods include multiple linear regression and Moderated Regression Analysis (MRA) with an interaction term (X1*X2). Findings/Results: The results indicate that labor has a positive and significant effect on economic growth (β = 0.298; sig. 0.004), while poverty has a negative and significant effect (β = -0.145; sig. 0.045). The interaction term (β = -0.0021; sig. 0.027) reveals that poverty weakens the effect of labor on economic growth. Conclusion: In conclusion, increases in labor force do not optimally promote economic growth without a reduction in poverty levels. The implication is that development policies should simultaneously focus on improving labor quality and reducing poverty.

The Influence of People's Business Credit (KUR) on the Income of Food Traders at Bank BRI Simpang IV Sipin

Mutia Yasmin Parameswari, Zam Zami, Helen Parkhusrt, Bambang Niko Pasla — Mon, 27 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: This research aims to determine the effect of People's Business Credit (Kur) on the income of customers of food traders at Bank Bri Simpang IV Sipin. Research Methods: A quantitative approach with a total of 94 respondents is used, determined using the Slovin formula with a margin of error of 10%. The sampling technique used was purposive sampling with the criteria of KUR customers at BRI Simpang IV Sipin. Data analysis was carried out through validity, reliability, classical assumption tests, and simple linear regression using the partial coefficient test (t test) and using the SPSS 25.0 software application. Finding/Results: The research results show that simultaneously people's business credit (KUR) has a significant effect on the income of food customers at BRI Simpang IV Sipin. The coefficient of determination shows that the variable can explain the behavior of BRI Simpang IV Sipin customers. Conclusion: It can be concluded that the average increase after receiving KUR has a positive impact on business development and the economic capabilities of business actors.

Determinants of Profitability with Capital Structure as Moderator in Consumer Non-Cyclicals (2022–2024)

Dita Candra Puspita, Wiwik Tiswiyanti, Salman Jumaili, Mukti Mukti — Thu, 30 Apr 2026 00:00:00 +0700

Introduction/Main Objectives: Profitability is an important indicator in evaluating a company’s financial performance, particularly in generating profits and returns for investors. Background Problems: Profitability is a key measure of financial performance; however, the consumer non-cyclicals sector has experienced a decline in profitability in recent years. This condition reflects inefficiencies in managing company resources. Internal factors such as liquidity, solvency, and activity are considered to influence profitability, although previous studies have shown inconsistent results. Novelty: This study incorporates capital structure as a moderating variable in the relationship between liquidity, solvency, and activity on profitability in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Research Methods: This study employs a quantitative approach using secondary data obtained from 116 companies (348 observations). Data analysis is conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Finding/Results: The results indicate that solvency has a significant negative effect and activity has a significant positive effect on profitability, while liquidity and capital structure have no significant effect. Furthermore, capital structure is unable to moderate the relationship between these variables and profitability. Conclusion: Overall, activity has the greatest influence on profitability compared to other variables, indicating that companies need to improve the effectiveness of asset management to enhance financial performance sustainably.

The Effect of Capital, Bussiness Duration, and Working Hours on the Income of Tilapia Fish Traders at Angso Duo Market in Jambi City

Yolanda Patrecia Sitanggang, Siti Hodijah, Rahma Nurjanah — Wed, 20 May 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the effect of capital, business duration, and working hours on the income of tilapia fish traders at Angso Duo Market in Jambi City. Research Methods: This research employs a descriptive quantitative approach using primary data obtained through observation, questionnaires, interviews, and documentation. The study involves 48 respondents selected using a saturated sampling technique. Finding/Results: The results show that, simultaneously, capital, business duration, and working hours have a significant effect on income, with a coefficient of determination (R²) of 0.549. Partially, all three variables also have a positive and significant effect on income. Conclusion: In conclusion, increasing capital, business experience, and working hours can enhance traders’ income. Traders are encouraged to optimize their capital and working hours, while support in terms of access to capital from relevant stakeholders is also essential.

Analysis of the Effect of Education, Labor, and Population on Poverty in Jambi Province

Siti Nurani Revadila, Adi Putra, Etik Winarni — Wed, 20 May 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the effect of education, labor, and population on poverty levels in Jambi Province during the 2015–2025 period. Background: Poverty is a multidimensional issue influenced by various economic and social factors. Education, labor, and population are often considered key determinants affecting societal welfare and poverty dynamics in a region. Novelty: This study provides a recent empirical analysis using time-series data from 2015–2025 in Jambi Province and examines both partial and simultaneous effects of the three main variables in explaining poverty variation. Research Method: This study employs a quantitative approach using multiple linear regression analysis. Hypothesis testing is conducted using the t-test for partial effects and the F-test for simultaneous effects at a significance level of 5% (α = 0.05). Findings/Results: The results show an R² value of 0.655, indicating that 65.5% of the variation in poverty is explained by the independent variables. The correlation coefficient (R) of 0.809 indicates a strong relationship. Partially, education (-2.450; Sig. 0.633), labor (0.010; Sig. 0.889), and population (-0.078; Sig. 0.221) have no significant effect. However, simultaneously, all variables significantly influence poverty. Conclusion: Poverty in Jambi Province is influenced not only by education, labor, and population but also by other factors outside the model. Therefore, comprehensive and integrated policies are needed to effectively reduce poverty.

Analysis of The Effects of Time Budget Pressure, Audit Fee, Auditor Switching, and Auditor Specialization on Audit Quality

Vannya Puspa Jelita, Enggar Diah Puspa Arum, Fredy Olimsar — Wed, 20 May 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to test and analyze the simultaneous and partial effects of time budget pressure, audit fee, auditor switching, and auditor specialization on audit quality in consumer finance and insurance companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Background Problems: The phenomenon of audit failures at several financial services companies serves as the background to this issue, raising the question of whether these four variables influence audit quality. Novelty : The novelty of this study lies in the combination of these four variables within the context of consumer finance and insurance companies during the post-pandemic period, an area that has been rarely explored. Research Methods: This study employs a quantitative approach using multiple linear regression analysis and descriptive statistics, utilizing secondary data in the form of audited financial statements and annual reports from the 2020–2024 period, processed using SPSS version 26. Finding/Results: The results indicate that time budget pressure, audit fee, auditor switching, and auditor specialization simultaneously influence audit quality. Time budget pressure significantly impacts audit quality, audit fee significantly impacts audit quality, auditor switching doesn't significantly impact audit quality, auditor specialization doesn't significantly impact audit quality. Conclusion: audit quality is jointly determined by these four variables. Public accounting firms need to manage time budgets carefully and ensure adequate audit costs, while mandatory rotation policies and auditor specialization need further evaluation because, individually, they do not guarantee improved audit quality in this study.

Determinants of Audit Delay in Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2022–2024

Reni Novita Sari, Enggar Diah Puspa Arum, Rahayu Rahayu — Mon, 01 Jun 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the factors influencing audit delay as an indicator of the timeliness of financial reporting. The independent variables used in this research are Firm Size, Audit Tenure, Profitability, Audit Opinion, and Public Accounting Firm Reputation, while the dependent variable is Audit Delay. Research Methods: This study employs a quantitative approach using multiple linear regression analysis processed with IBM SPSS software version 31. The data used are secondary data obtained from the annual financial statements of Property and Real Estate sector companies listed on the Indonesia Stock Exchange for the period 2022-2024, with total 153 research samples. Finding/Results: The results showed that firm size has no effect on audit delay, audit tenure has an effect on audit delay, profitability has no effect on audit delay, audit opinion has an effect on audit delay, and Public Accounting Firm reputation has no effect on audit delay. Conclusion: Simultaneously, firm size, audit tenure, profitability, audit opinion, and public accounting firm reputation have an effect on audit delay.

Analysis of The Influence of The Tourism Supporting Sector on Gross Regional Domestic Product (GRDP) in Jambi Province 2005-2024

Hanna Br Pinem, Parmadi Parmadi, Nuriah Alfisyahri — Wed, 03 Jun 2026 00:00:00 +0700

Introduction/Main Objectives: to analyze the development of Gross Regional Domestic Product (GRDP), the number of domestic tourists, international tourists, hotels, and hotel occupancy rates, as well as to examine the influence of tourism supporting sectors on the GRDP of Jambi Province during the period 2005–2024. Background Problems: the contribution of the tourism sector to the GRDP of Jambi Province still fluctuates despite its considerable tourism potential, thus requiring further analysis regarding the influence of tourism supporting sectors on regional economic growth. Novelty (optional): this study combines the variables of domestic tourists, international tourists, number of hotels, and hotel occupancy rates in a long-term time series analysis model in Jambi Province, which has rarely been comprehensively studied before. Research Methods this study uses secondary data with a quantitative approach during the period 2005–2024. The analytical methods employed are descriptive analysis and multiple linear regression using EViews 13, supported by classical assumption tests and hypothesis testing. Finding/Results: the results show that simultaneously the number of domestic tourists, international tourists, hotels, and hotel occupancy rates significantly affect the GRDP of Jambi Province. Partially, domestic tourists and the number of hotels have a positive and significant effect, international tourists have a negative and significant effect, while hotel occupancy rates have a positive but insignificant effect on GRDP. Conclusion: strengthening domestic tourism and developing accommodation facilities play an important role in increasing GRDP, therefore sustainable tourism development policies are needed.

The Influence of Corporate Governance Aspects in Mitigating Financial Statement Fraud in Technology Companies Listed on the Indonesian Stock Exchange

Wiana Ayu Kartini, Enggar Diah Puspa Arum, Rico Wijaya — Thu, 04 Jun 2026 00:00:00 +0700

Introduction/Main Objectives: This study aims to analyze the effect of corporate governance on financial statement fraud in technology companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Background Problems: The increasing number of financial statement manipulation cases in technology companies highlights the importance of implementing corporate governance as a supervisory mechanism to minimize the risk of financial statement fraud. Financial statement manipulation practices can reduce investor confidence and affect the quality of corporate financial information. Novelty (optional): This study examines various corporate governance mechanisms simultaneously in technology companies to analyze their influence on financial statement fraud.. Research Methods: This study uses a quantitative method with purposive sampling techniques. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the assistance of WarpPLS 7.0. Finding/Results: The results indicate that diversity of board backgrounds, audit committees with accounting backgrounds, and family business boards have a significant effect on financial statement fraud. Meanwhile, board size, independent commissioners, firm size, female presence on the board of directors, and audit committee meetings do not have a significant effect on financial statement fraud. Conclusion: This study shows that the effectiveness of implementing corporate governance, particularly the competence of boards and audit committees, plays an important role in mitigating the risk of financial statement fraud in technology companies in Indonesia.