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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) IJBE (Integrated Journal of Business and Economics) FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Innovation in Management, Accounting and Business Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat International Journal of Business and Applied Economics (IJBAE) Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Multidisciplinary Approach Research and Science Jurnal Cakrawala Akuntansi

FRIYANI, RITA

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Author-ID : 1127547

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Determination of the Fraud Hexagon on the Tendency of Fraudulent Financial Reporting in the Provinces of Indonesia Maharanti, Puan; Yudi, Yudi; Friyani, Rita
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.946

Fraudulent financial reporting occurs when public officials and others intentionally engage in dishonest and illegal acts to alter or conceal financial information, thereby creating a false picture of financial health and performance. As a result, financial statements become unreliable and misleading for stakeholders when making important decisions. This study adopts the fraud hexagon which identifies six elements (pressure, capability, collusion, opportunity, rationalization, and arrogance) to analyze and obtain empirical evidence regarding the factors that influence the tendency of fraudulent financial reporting. A total of 34 provincial governments in Indonesia in 2019-2022 comprised the population and sample used in this study. Multiple linear regression data analysis techniques were used in this study to evaluate hypotheses using secondary data and SPSS 29. The results showed that the tendency of fraudulent financial reporting was simultaneously influenced by the elements of the fraud hexagon. The tendency of fraudulent financial reporting is partially influenced by pressure, opportunity and arrogance. However, the tendency of fraudulent financial reporting is partially uninfluenced by capability, collusion, and rationalization. Based on the results of this study, it is recommended that the government, society, and other stakeholders focus on key elements that affect the integrity of financial reporting.

DETERMINANTS OF INVESTMENT INTEREST OF THE JAMBI CITY COMMUNITY IN THE CAPITAL MARKET Setiawan, Rafika Gina; Afrizal; Friyani, Rita
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.855

The main goal of the study is to investigate how factors like investment knowledge, investment returns, investment risk, and the bandwagon effect affect people's propensity to make investments in Jambi City. The study focuses on residents of Jambi City who have a Single Investor Identification (SID). Using the Slovin formula and a straightforward random sampling strategy, samples were chosen. Respondents were given questionnaires utilizing descriptive approaches throughout the first round of data collection. The outcomes indicate that the community's inclination to engage in capital market investments is significantly shaped by their investment knowledge, investment returns, and the influence of the bandwagon effect. Conversely, the impact of investment risk on the community's willingness to participate in capital market investments appears to be less substantial. It's worth noting that the coefficient of determination (R Square) illustrates that the independent variables effectively explain investment interest, with approximately 36% of this interest attributed to factors not encompassed within the model.

Uji Tingkat Akurasi Model Prediksi Kebangkrutan pada Perusahaan Sektor Kesehatan di Bursa Efek Indonesia Tahun 2012-2022 Rusadi, Lia Atthahira; Mukhzarudfa, Mukhzarudfa; Friyani, Rita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5456

The purpose of this research is to determine the level of accuracy or accuracy of the Altman Z-Score, Fulmer, Grover, Springate, Taffler, Zavgren and Zmijewski models in predicting bankruptcy in Health sector companies listed on the Indonesia Stock Exchange. The period of years in this study is 2012 to 2022. This type of research used is a descriptive quantitative design. The population in this study amounted to 33 health sector companies. Then the sample of this study amounted to 9 with a period of 11 years which resulted in a total of 99 samples with the sampling process using the sampling method to be used in this study is the judgment sampling method, which is one form of purposive sampling. The data used is secondary data in the form of company financial reports from the website www.idx.co.id. The grover and fulmer model is determined as the most accurate model in predicting the bankruptcy of Health sector companies listed on the Indonesia Stock Exchange based on the results of this study with a score of 100%. The next model is the zavgren model with a score of 94.95%, and the zmijewski model with a score of 92.93%. Furthermore, followed by the springate model with a score of 83.84%, the taffler model of 70.71% and the last place is occupied by the altman z-score model with an accuracy score of only 53.54%.

Analysis of Bank Health Level to Potential of Financial Distress Distress Using the RGEC Method (Case Study of Regional Development Banks in Indonesia for the 2019-2023 Period) Isti Fajri Khairunnisa; Wiralestari; Friyani, Rita
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12748

The objective of this study is to examine the financial health of Regional Development Banks in Indonesia from 2019 to 2023 using the RGEC method as proxies for the Non-Performing Loan (NPL) Ratio, Load to Deposit Ratio (LDR), Proportion of Independent Commissioners (KI), Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). Secondary data collected from all of Indonesia's regional development bank sites is utilized in this quantitative descriptive research. There were 105 pieces of company data analyzed in this study, with 21 companies making up the sample. Multiple linear regression analysis is the method used for the analysis. The SPSS software was utilized to conduct this computational analysis. Financial distress was found to be significantly affected by the following variables: Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR), but not by the Noan Performing Loan (NPL) variable, independent commissioners, Return On Assets (ROA), or Return On Equity (ROE).

PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) STUDI KASUS PADA UMKM DI KABUPATEN BUNGO, JAMBI Putra, Dian Octama; Friyani, Rita; Olimsar, Fredy
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.612

Studi ini ditujukan supaya dapat bermanfaat bagi UMKM dalam rangka mengelola informasi keuangan yang diperlukan untuk pengambilan keputusan dan pengajuan pinjaman secara efektif. UMKM diharapkan mampu memelihara atau menghasilkan laporan keuangan sendiri dengan menggunakan standar akuntansi SAK EMKM. Penelitian ini menggunakan pendekatan studi kasus untuk penelitian kualitatif. Terdapat 85 sampel yang berasal dari 17 Kecamatan yang berada di Kabupaten Bungo, berdasarkan Hasil Wawancara, kebanyakan UMKM di Kabupaten Bungo dalam melaporkan keuangan nya tidak mengaplikasikan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM), bahkan kebanyakan UMKM justru belum memiliki laporan keuangan.

The Effect of Audit Quality, Profitability, Liquidity, and Solvency on Going Concern Audit Opinions in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2020-2023 Andalas, Ricgo Putra; Friyani, Rita; Erawati, Misni
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13527

This study was conducted with the aim of obtaining information on the effect of Audit Quality, Profitability, Liquidity, and Solvency on going concern audit opinion. The population used during this study were companies engaged in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2020-2023. The sample in this study was selected using purposive sampling method with the number obtained as many as 284 samples. This study uses logistic regression analysis method. The results obtained provide information that profitability has a significant negative effect on business continuity opinion. Then auditor quality, liquidity, and solvency have no significant effect on business continuity opinion. Simultaneously audit quality, profitability, liquidity, and solvency have an influence on business continuity opinion.

Pelatihan Perhitungan Biaya Bahan Baku Dalam Pengambilan Keputusan Menerima atau Menolak Pesanan Pada UMKM di Kabupaten Muaro Jambi Friyani, Rita; Yuliana, Yuliana; Arisondha, Edy
Jurnal Karya Abdi Masyarakat Vol. 3 No. 1 (2019): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Tujuan pengabdian ini adalah untuk memberikan pelatihan perhitungan biaya bahan baku dalam pengambilan keputusan menerima atau menolak pesanan pada UMKM di Kabupaten muaro Jambi. Mitra dalam pengabdian ini adalah UMKM Budidaya Ikan Gurame Taufik di Desa Kota Karang Kecamatan Kumpeh Ulu Kabupaten Muaro Jambi . Pelatihan tersebut dilakukan dengan metode ceramah, tutorial dan diskusi yang dilaksanakan dalam satu hari. Diharapkan dengan adanya pelatihan tersebut, maka UMKM Budidaya Ikan Gurame Taufik di Desa Kota Karang Kecamatan Kumpeh Ulu Kabupaten Muaro Jambi mampu menggunakan akuntansi manajemen dalam hal ini perhitungan biaya bahan baku untuk mengambil keputusan menerima atau menolak pesanan yang meminta haga lebih rendah dari harga pasar dan pemesan berada jauh dari lokasi UMKM tersebut. Dengan diterimanya pesanan dalam jumlah besar maka pendapatan dari UMKM Budidaya Ikan Gurame Taufik di Desa Kota Karang Kecamatan Kumpeh Ulu Kabupaten Muaro Jambi diharapkan akan meningkat.

Pengelolaan Keuangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Aplikasi Lamikro Pada Usaha Kuliner Tm Cemal Cemil Wiralestari, Wiralestari; Friyani, Rita
Jurnal Karya Abdi Masyarakat Vol. 3 No. 1 (2019): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Pengabdian kepada masyarakat ini dilakukan pada Usaha Kuliner TM Cemal Cemil. Adapun tujuan dari dilaksanakannya pengabdian adalah untuk membantu TM Cemal Cemil dalam meningkatkan kualitas jasa dan kegiatan manajemennya, berupa Pengelolaan keuangan, sehingga menghasilkan informasi akuntansi yang berkualitas. Metode pelaksanaan pengabdian dilakukan dengan 4 (empat) tahap, yaitu: sosialisasi, tutorial, diskusi, dan pendampingan. Dengan tahap-tahap tersebut diharapkan TM Cemal Cemil dapat memahami lebih mendalam aplikasi Lamikro.

Praktek Akuntansi Manajemen Terkait Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Variabel Costing Pada Home Industry Kue Tradisional Wulan Friyani, Rita; Yuliana, Yuliana; Wiralestari, Wiralestari; Hernando, Riski; Olimsar, Fredy
Jurnal Karya Abdi Masyarakat Vol. 4 No. 1 (2020): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Tujuan pengabdian ini adalah untuk memberikan pelatihan perhitungan harga pokok produksi dengan metode full costing dan variabel costing pada Home Industry Kue Tradisional Wulan. Mitra dalam pengabdian ini adalah Home Industry Kue Tradisional Wulan di Kota Baru Jambi. Pelatihan tersebut dilakukan dengan metode ceramah, tutorial dan diskusi yang dilaksanakan dalam satu hari. Diharapkan dengan adanya pelatihan tersebut, maka Home Industry Kue Tradisional Wulan mampu menggunakan akuntansi manajemen dalam hal ini perhitungan biaya produksi dan menyajikan dalam bentuk laporan harga pokok produksi sebagai bahan pertimbangan dalam penentuan harga jual, perhitungan laba, dan pencatatan akuntansi lainnya. Dengan perhitungan harga produksi diharapkan penenetapan harga jual yang akurat, perhitungan laba yang tepat, dan pencatatan akuntansi yang memadai.

Perbaikan Proses Pengirisan Adonan Dan Kemasan Kerupuk Serta Bantuan Teknis Dalam Rangka Meningkatkan Pendapatan Kelompok Usaha Harapan Maju Kabupaten Tanjung Jabung Barat Nurhayani, Nurhayani; Lestari, Wira; Friyani, Rita; Artis, Novita Ekasari Dearmi
Jurnal Karya Abdi Masyarakat Vol. 5 No. 3 (2021): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Kelompok usaha kerupuk Harapan Maju terletak di Kelurahan Tungkal Harapan dengan jumlah anggota terdiri dari 7 usaha rumah tangga yang merupakan ibu rumah tangga Beberapa kendala yang di hadapi oleh kelomok usaha Harapan Jaya adalah pengukusan yang membutuhkna waktu lama karena masih menggukan kukusan biasa dan proses pengemasan menggunakan lilin. Kegiatan pengabdian kepada masyarakat ini dilakukan pada bulan Juli tanggal 17 tahun 2021 di rumah ketua kelompok usaha di Tungkal Harapan Kabupaten Tanjung Jabung Barat. Pengabdian diikuti oleh 7 anggota Kelompok usaha Harapan Maju . Pengabdian dilakukan dengan memberikan penjelasan tentang manajemen industri (Aspek Produksi, Teknik Pengemasan dan Bauran Pemasaran) dan teknologi sederhana yang dapat di gunakan di dalam proses produksi kerupuk dalam upaya meningkatkan kapasitas produksi. Kemudian peserta mempraktekkan penggunaan bantuan teknis yang diberikan yang berupa panci kukusan 40 cm dan mesin sealer pengemasan kerupuk. Dari hasil kegiatan pihak mitra pengabdian dapat meningkatkan produkstivitas, efisiensi dan perbaikan cara mengemasan kerupuk yang akhirnya dapat meningkatkan pendapatan anggota Kelompok usaha kerupuk Harapan Maju.

Co-Authors Achmad Hizazi Afrizal Alvaro, Rakan Andalas, Ricgo Putra Anggelita, Cristina Merry Des Anton Sugiarto Apriani, Rosa Arisondha, Edy Artis, Novita Ekasari Dearmi Candra Mustika Enggar Diah Puspa Arum Erawati, Misni Erni Achmad Fatmawati Fatmawati Fredy Olimsar Haliza, Titania Nurul Haswandy, Achnaf Feraldi Hernando, Riski Isti Fajri Khairunnisa Junia, Dinda Nelandi Lestari, Wira Luthfya, Ade Maharanti, Puan Mahardika, Raditya muhammad rasyid Mukhzarudfa, Mukhzarudfa Nazipah Putri, Wiwik Netty Herawaty NOVITA EKASARI Nur Izzah Nurhayani nurhayani Nurjanah, Rahma Putra, Dian Octama Putri, Agnes Maidia Putri, Fia Anjelia Rahmadani, Novi Ratih Kusumastuti Rico Wijaya Z Rosmeli, Rosmeli rosmeli, rosmeli Rusadi, Lia Atthahira Salman Jumaili Setiawan, Rafika Gina Situmorang, Muhammad Ariel Jackviando SRI RAHAYU Suci Ramadani, Aulia Thamrin, Wisnami Syakhira Triani, Yuli Widia, Oktari Widya Sari Wendry Wira, Lestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yossinomita Yudi Yudi Yuliana Yuliana Yuliusman Yuliusman

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