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This Author published in this journals
All Journal Indonesian Journal of Education Research (IJoER) Journal of Information Systems Management and Digital Business Journal of Management and Innovation Entrepreneurship (JMIE)
Sri Wahyuni
Jambi University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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THE EFFECT OF COMPANY SIZE, PROFITABILITY, AND SOLVENCY ON AUDIT DELAY IN COMPANIES Sri Wahyuni; Netty Herawaty; Achmad Hizazi
Journal of Information Systems Management and Digital Business Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jismdb.v3i3.3800

Abstract

This study aims to analyze the effect of firm size, profitability, and solvency on audit delay using the Systematic Literature Review (SLR) method. The study employed 15 articles published during the 2021–2026 period obtained from Google Scholar. The results indicate that most studies found that firm size and profitability tend to reduce audit delay, while solvency tends to prolong audit delay. A total of 10 articles supported the effect of firm size on audit delay, 8 articles supported the effect of profitability, and 9 articles supported the effect of solvency. Meanwhile, several other studies reported insignificant results due to differences in industry characteristics, operational complexity, and the quality of the company’s internal control systems. This study demonstrates that audit delay is influenced not only by the company’s financial condition but also by the effectiveness of corporate governance and the company’s audit process.
THE EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FIRM VALUE IN THE BASIC MATERIAL SECTOR DURING THE 2020-2024 PERIOD Sri Wahyuni; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3787

Abstract

Within the Indonesia Stock Exchange (IDX), the impact of tax avoidance along with profitability toward firm value amongst basic material businesses throughout the 2020–2024 duration is investigated by this paper. Understanding how firm value is perceived by the market based on fiscal strategies alongside operational effectiveness represents the primary focus. Annual reports provided the secondary information utilised for this quantitative method of investigation. Seventy-five distinct data points were gathered across five years after fifteen firms were chosen via a purposive sampling technique. SPSS tools were applied to carry out multiple linear regression, classical assumption checks, plus descriptive statistical processing. It is revealed that tax avoidance, represented via the Effective Tax Rate (ETR), individually impacts firm value (Tobin’s Q) notably, yielding a significance figure of 0.027. Moreover, profitability (Return on Assets) similarly displays a substantial influence, possessing a 0.035 significance level. Concurrently, firm value is meaningfully altered by both factors according to the F-test outcomes (sig. 0.008). Ten per cent of firm value fluctuations are clarified by this framework per the Adjusted R Square, whereas external variables account for the other ninety per cent. Such conclusions verify that market price assessments for basic material organisations are influenced by signals like profitability and fiscal management for those investing in this area.
Pengaruh Metode Kodaly terhadap Kecerdasan Musikal Anak Usia Dini Sri Wahyuni
Indonesian Journal of Education Research (IJoER) Vol. 2 No. 1 (2021): February
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/ijoer.v2i1.519

Abstract

Tujuan Penelitian: Untuk mengetahui pengaruh metode kodaly terhadap kecerdasan musikal anak usia dini. Metodologi: Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif deskriptif. Populasi yang digunakan pada penelitian ini adalah seluruh siswa semester I tahun 2018 di Raudatul Atfal (RA) Al-Islam Desa Muhajirin Kab. Muaro Jambi yang terdiri dari 20 siswa. Sampel dipilih dengan teknik sampling jenuh. Pengumpulan data dilakukan dengan menggunakan instrumen angket metode kodaly dan angket kecerdasan musikal yang diisi oleh guru. Teknik analisis data yang digunakan dalam penelitian ini adalah uji normalitas, uji homogenitas, dan uji regresi. Temuan Utama: Dalam penelitian ini ditemukan bahwa penerapan metode kodaly memiliki pengaruh terhadap kecerdasan musikal anak usia dini di Raudatul Atfal (RA) Al-Islam Desa Muhajirin Kabupaten Muaro Jambi. Anak-anak yang dipaparkan dengan metode Kodaly menunjukkan peningkatan keterampilan dan kemampuan musik, termasuk ketepatan nada, kemahiran ritme, dan pemahaman bacaan musik. Keterbaruan/Keaslian dari Penelitian: Temuan baru dari penelitian ini adalah bahwa metode Kodaly efektif dalam meningkatkan tidak hanya keterampilan musik tetapi juga kemampuan verbal anak-anak. Metode Kodaly membantu anak mengembangkan keterampilan pendengaran seperti membedakan, mengidentifikasi, dan mengingat nada dasar dan pola ritme yang penting untuk perkembangan membaca dan menulis di kemudian hari.
Analysis of the Use of Discourse Cohesion Means of Speech Texts of the Regional Government of Jambi Province Sri Wahyuni
Indonesian Journal of Education Research (IJoER) Vol. 4 No. 6 (2023): December
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/ijoer.v4i6.791

Abstract

Purpose of the study: This research aims to describe the means of discourse cohesion and the use of discourse cohesion means in the speech text of the Jambi Province regional government at the plenary session on January 6 2016. The expected benefit of this research theoretically is that it can be used to develop theories about discourse, especially regarding the use of cohesion means in discourse speech text. Methodology: The method used in this research is a qualitative method with descriptive research type. This research data is in the form of a means of cohesion contained in discourse. Data was obtained by reading the entire discourse of the speech text and marking the found means of cohesion and recording them. Main Findings: The results of research in the speech text of the regional government of Jambi Province at the plenary session on January 6 2016 found that there were 9 types of cohesive devices, consisting of pronouns, substitutions, ellipsis, conjunctions, repetitions, synonyms, antonyms, hyponyms and collocations. It can be concluded that the most common means of cohesion are pronouns and conjunctions. So, from the results of the analysis that has been carried out, the text of the Jambi Province regional government's speech at the plenary session on January 6 2016 is included in the very cohesive category. Novelty/Originality of this study: From the results of this research, it can be seen that there has been progress, namely that 9 means of cohesion were found and no non-cohesive means were found. Meanwhile, previous research only found 8 means of cohesion and found several uses of non-cohesive means of cohesion.
Co-Authors Achmad Hizazi Enggar Diah Puspa Arum Ilham Wahyudi Netty Herawaty Wiralestari Wiralestari