Tujuan penelitian ini yaitu untuk menganalisis apakah ada pengaruh modal, penggunaan informasi akuntansi dan karakteristik wirausaha terhadap keberhasilan usaha kecil (Survei Pada Usaha Rumahan Produksi Pempek di Kota Jambi) secara parsial maupun simultan. Penelitian ini menggunakan data primer yang diperoleh langsung dari pemilik usaha rumahan produksi pempek. Teknik pengumpulan data dilakukan dengan kuesioner dan wawancara langsung. Wawancara hanya dilakukan untuk menguji dan melengkapi kuesioner yang diberikan kepada para responden. jumlah sampel 40 orang responden. Metode analisis data menggunakan Regresi berganda. Asumsi klasik yang digunakan dalam penelitian ini adalah uji normalitas, asumsi Multikolinearitas, Heteroskedastisitas. Hasil penelitian memperlihatkan bahwa variabel modal tidak memiliki pengaruh terhadap keberhasilan usaha kecil pada usaha  rumahan produksi pempek di  Kota Jambi. Variabel penggunaan informasi akuntansi dan karakteristik wirausaha memiliki pengaruh terhadap keberhasilan usaha kecil pada usaha  rumahan produksi pempek di  Kota Jambi.

This study aims to determine the effect of corporate governance variables consisting of managerial ownership, institutional ownership and the proportion of independent board of commissioners as well as, audit committee and audit quality on tax avoidance (Empirical Study of Banking Companies listed on the IDX 2015-2019). The population of this research is banking companies listed on the IDX in 2015-2019. The sampling technique used purposive sampling. There were 40 companies that met the criteria as samples and took 5 years of research, so the research data was 40 x 5, which amounted to 200. The software used for data processing was SPSS version 22. The results of this study are that the corporate governance variable which consists of institutional ownership , the audit committee and audit quality have an effect on tax avoidance. Meanwhile, managerial ownership and the proportion of independent commissioners have no effect on tax avoidance.

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh debt to equity ratio profltabilitas, pergantian auditor dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan. Perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017 dipilih sebagai populasi penelitian. Metode pengambilan sampel adalah purposive sampling. Data dianalisis dengan regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas dan pergantian    auditor memengaruhi ketepatan waktu pelaporan keuangan sedangkan variabel debt to equity ratio dan ukuran perusahaan tidak memeengaruhi ketepatan waktu pelaporan keuangan.  Secara simultan keseluruhan variabel independen berpengaruh terhadap ketepatanwaktuan pelaporan keuangan. Abstract This study aims to analyze the effect of debt to equity ratio, profitability, auditor switching and size on the timeliness of financial reporting. Mining companies listed on the Indonesia Stock Exchange in 2014-2017 were selected as the study population. The sampling method is purposive sampling. Data were analyzed by logistic regression. The results showed that profitability and auditor turnover affect the timeliness of financial reporting. Debt to equity ratio and size do not affect the timeliness of financial reporting. Simultaneously, all of independent variable affected on the timeliness of financial reporting.

This study aims to determine the implementation of management control systems and internal controls on the performance of medical service employees at health centers in Jambi city. The data used in this study is primary data through the distribution of questionnaires to puskesmas employees who work at Jambi city health centers. The sampling technique used was purposive sampling to obtain a sample of 10 accredited health centers. The analytical method used in this research is descriptive analysis. The first study results indicate that the management control system on the performance of medical service employees at the Jambi City Health Center has been implemented effectively. Second, internal control on the performance of medical service employees at the Jambi City Health Center has been implemented effectively. Third, the performance of employees at the Jambi City Health Center has been effective. Fourth, implementing the management control system and internal control on the performance of medical service employees at the Jambi City Health Center has been carried out effectively and efficiently.

This study aims to determine and analyze the effect of income prospects, social media, and environment on university students’ entrepreneurship interest during the Covid-19 pandemic directly and indirectly through motivation. This study uses primary data by distributing questionnaires to respondents. The population of this study is active students of the Faculty of Economics and Business, Universitas Jambi, Indonesia, in the even semester of 2020/2021. The sampling size in this study is determined using Slovin’s formula. The number of samples acquired is 191 students. The data is analyzed using path analysis. The results show that income prospects and social media directly affect motivation, while the environment does not directly affect motivation. The prospects of income, social media, and environment do not directly affect the interest in entrepreneurship, while motivation directly affects the interest in entrepreneurship. The motivation variable can mediate the income prospects and social media variable on the interest in entrepreneurship but cannot mediate the environmental variable in the interest in entrepreneurship.