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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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Pengaruh Penerapan Standar Akuntansi Pemerintah, Sistem Pengendalian Internal dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Organisasi Pemerintah Daerah Provinsi Jambi Dengan Komitmen Organisasi Sebagai Variabel Moderating Luthfya, Ade; Rahayu, Sri; Friyani, Rita
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 9 No 1 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i1.30533

Abstract

Accounting has now increasingly developed in the era of globalisation, especially financial reporting which is very important. The purpose of this study was to test and obtain empirical evidence on the Effect of Implementation of Government Accounting Standards, Internal Control Systems and Utilization of Information Technology on the Quality of Financial Statements in Jambi Province Local Government Organisations with Organisational Commitment as a Moderating Variable. The research sample used Purposive Sampling technique. The quantitative method used as an analytical approach has a manifestation to test and verify a theory, positioning the theory deductively to become a benchmark for determining and solving a problem in research. The subjects of this study were Regional Apparatus Organisations located in Jambi Province. Sampling of employees related to the preparation of financial reports, data collection by distributing questionnaires with the number of respondents was 93 people. The results of this study found that the application of government accounting standards and the use of information technology had an effect on the quality of financial reports, while the internal control system had no effect. Organisational commitment is able to moderate the influence between the internal control system and the use of technology on the quality of financial statements, while organisational commitment is not able to moderate the influence between government accounting standards on the quality of financial statements.
Pengaruh Kinerja Non-Financial Dan Kinerja Financial Terhadap Return Saham Dengan Risiko Sistematis Sebagai Variabel Moderasi IZZAH, NUR; Wijaya Z, Rico; Friyani, Rita
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 9 No 3 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.41702

Abstract

This research aims to examine the influence of non-financial performance and financial performance on stock returns with systematic risk as a moderating variable. The population in this study includes 86 mining companies listed on the Indonesia Stock Exchange, with a sample of 31 companies selected randomly and having published financial reports over a 5 year period. The research method used is quantitative, with secondary data obtained from sources such as idx.com, yahoo.finance.com, as well as the company's official website. The technique used to manage data in this study is data analysis technique through excel computer program and WarpPLS 7.0 software assistance. The research results reveal that the variables profitability, solvency, institutional ownership, independent commissioners, and board of commissioners meetings have a significant influence on stock returns. Meanwhile, the variables liquidity, operational cash flow, and audit committee do not show a significant influence on stock returns. Systematic risk as a moderating variable is able to strengthen the relationship between profitability, solvency, liquidity, audit committee and independent commissioners and stock returns. However, systematic risk is unable to strengthen the relationship between independent variables, namely operational cash flow, institutional ownership, and board of commissioners meetings, on stock returns. These findings demonstrate the selective role of systematic risk in moderating the relationship between various performance factors and stock returns.
PEMASARAN ONLINE J.A SEAFOOD MELALUI LINKTREE Rosmeli, Rosmeli; Ekasari, Novita; Friyani, Rita; Nurhayani, Nurhayani; Wiralestari, Wiralestari
Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 10 No. 2 (2025): JURNAL ABDI : Media Pengabdian Kepada masyarakat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abdi.v10i2.35357

Abstract

The culinary industry plays a significant role in indonesia's regional gross domestic product (gdp). In 2023, the food and beverage industry contributed 39.10% to the non-oil and gas industrial gdp and 6.55% to the national gdp. J.A. Seafood is one of the culinary msmes located in jambi province. The production process begins with the purchase of fresh raw materials from fishermen's catches, which are then processed into ready-to-eat food and sold to consumers through digital marketing platforms. In running its business, J.A. Seafood already utilizes digital media. J.A. Seafood uses instagram, whatsapp, grabfood, gofood, shopeefood, and maximfood as its marketing channels. The business has a total of 6,070 followers. This large following presents an opportunity for J.A. Seafood to further expand its business. The objectives of the community service project for the partner business are: (1) to facilitate easier marketing for the partner by integrating all business channels into one link through linktree. The outcome of the community service project is that the partner business (J.A. Seafood) now has a linktree link displayed on its instagram account, making it easier for consumers to make purchases. The use of linktree also provides more convenient access for consumers through a single link. For the partner business, the use of linktree increases accessibility, allowing the partner to reach more customers across various platforms, ultimately leading to increased sales.
PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021) Muhammad Rasyid; Wiralestari; Friyani, Rita
Jambi Accounting Review (JAR) Vol 5 No 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.41810

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh dari proporsi komisaris independen, komite audit, kepemilikan institusional, dan kualitas audit terhadap penghindaran pajak. Penelitian ini mengambil sampel Perusahaan sektor energi yang terdaftar di BEI periode 2017 – 2021. Adapun metode pemilihan sampel dengan menggunakan purposive sampling. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan software SPSS 25. Hasil penelitian menunjukkan bahwa secara simultan proporsi komisaris independen, komite audit, kepemilikan institusional, dan kualitas audit berpengaruh terhadap penghindaran pajak dengan adjusted R2 sebesar 21,3%. Hasil uji pengaruh secara parsial menunjukkan hasil bahwa komite audit, kepemilikan institusional, dan kualitas audit berpengaruh  terhadap penghindaran pajak, sedangkan proporsi komisaris independent tidak berpengaruh terhadap penghindaran pajak.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Haswandy, Achnaf Feraldi; Hizazi, Achmad; Friyani, Rita
Jambi Accounting Review (JAR) Vol 5 No 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.42038

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, solvabilitas, struktur modal dan ukuran perusahaan terhadap Nilai Perusahaan dengan corporate social responsibility sebagai variabel moderasi pada perusahaan aneka industri di Bursa Efek Indonesia tahun 2015-2019. Populasi penelitian ini adalah 45 perusahaan aneka industri. Teknik pengambilan sampel menggunakan purposive sampling sebanyak 22 perusahaan aneka industri. Software yang digunakan untuk olah data adalah IBM SPSS 25. Hasil Penelitian ini adalah 1) profitabilitas, likuiditas, solvabilitas, struktur modal, dan ukuran perusahaan secara simultan berpengaruh terhadap nilai perusahaan. 2) profitabilitas berpengaruh positf terhadap nilai perusahaan. 3) likuiditas berpengaruh positif terhadap nilai perusahaan. 4) solvabilitas berpengaruh positif terhadap nilai perusahaan 5) struktur modal tidak berpengaruh terhadap nilai perusahaan 6) ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan 7) corporate social responsibility mampu memoderasi hubungan profitabilitas, likuiditas, solvabilitas, struktur modal, dan ukuran perusahaan terhadap nilai perusahaan.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA (STUDI KASUS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2023) Anton Sugiarto; Friyani, Rita
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2188

Abstract

The purpose of this study was to examine the effect of financial ratios on earnings growth. The population of this study is Banking Companies listen on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The sampling technique used in this study is purposive sampling technique, which is a sample determination technique by selecting samples according to certain criteria. This study used 20 companies as samples, with an observation time of four years so that there were 80 obsevation data. This study uses secondary data sourced from the company’s annual report. In this study the data analysis technique uses multiple linier regression analysis. The results of hypothesis testing show that simultaneously Current Ratio, Cash Ratio, Return On Assets, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio, and Total Assets Turn Over affect profit growth. Partially Current Ratio, Cash Ratio, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio have no effect on profit growth while Return On Assets and Total Assets Turn Over affect profit growth. Keywords: Current Ratio, Cash Ratio, Return On Assets, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio, total Assets Turn Over, Profit Growth
The Effect of Organizational Commitment, Professionalism, and Ethical Behavior on Auditor Performance in Public Accounting Firms in Sumatra Region Nazipah Putri, Wiwik; Kusumastuti, Ratih; Friyani, Rita
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11329

Abstract

The purpose of this study is to study how auditor performance is affected by the following factors: organizational commitment to the auditor's work, auditor professionalism, and ethical behavior. In addition, this study examines how organizational contribution, professionalism, and ethical behavior affect auditor performance. This study involved auditors from all over Sumatra who worked at Public Accounting Firms (KAP). The sample consisted of 5 regions: Jambi, Pekanbaru, Palembang, Medan, and Batam, with a total of 62 respondents. The data collection method through the SPSS 29 Software for Windows questionnaire was used to conduct the analysis of this study, which used multiple linear regression. According to the results of the study, although organizational commitment does not affect auditor performance, professionalism and ethical behavior significantly affect auditor performance. In addition, professionalism and ethical behavior affect the performance of auditors simultaneously with the organization's commitments.
Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan Pada Perusahaan Umum Daerah Tirta Mayang Kota Jambi Tahun 2021-2023 Mahardika, Raditya; Friyani, Rita; Wendry, Widya Sari
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 02 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.46253

Abstract

This study aims to analyze the financial performance of PERUMDA Tirta Mayang Kota Jambi during the 2021–2023 period using financial ratio analysis, including profitability, liquidity, activity, and solvency ratios. The research method applied is descriptive quantitative with a case study approach focusing on a single subject. The results indicate that profitability ratios such as Gross Profit Margin (GPM), Net Profit Margin (NPM), and Return on Assets (ROA) have improved, reflecting enhanced efficiency and effectiveness in resource management. However, Operating Profit Margin (OPM) declined in 2022 before recovering in the following year. In terms of liquidity, the Current and Quick Ratios declined but remained within acceptable levels, while the Cash Ratio remained below ideal standards. Activity ratios such as Total Asset Turnover (TATO) were stable, Fixed Asset Turnover (FATO) decreased, and Working Capital Turnover (WCTO) showed significant improvement. For solvency, rising Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) indicate increased reliance on debt financing. Overall, the company’s financial performance shows a positive trend, although certain aspects still require further attention.  
Pengaruh Struktur Modal, Profitabilitas, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Junia, Dinda Nelandi; Friyani, Rita; Wendry, Widya Sari
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 02 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.46312

Abstract

This purpose of this study is to examine how capital structure, profitability, and company growth on company value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. This study uses a quantitative approach with purposive sampling techniques, resulting in a sample of energy companies that meet the research criteria. Data were analyzed using multiple linear regression to test the proposed hypotheses. The sample consisted of 51 selected energy companies, and data were processed using SPSS version 27 software. The results indicate that capital structure and profitability significantly influence firm value, while firm growth does not significantly influence firm value. Simultaneously, all three independent variables significantly influence firm value.
Pengaruh Mekanisme Good Corporate Governance Dan Firm Size Terhadap Kinerja Keuangan BUMN Di BEI Tahun 2021-2023 Putri, Fia Anjelia; Friyani, Rita; Wijaya Z, Rico
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1775

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh mekanisme good corporate governance dan firm size terhadap kinerja keuangan. Populasi dalam penelitian ini adalah Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik sampel jenuh, yaitu dengan menjadikan semua populasi menjadi sampel. Penelitian ini menggunakan 27 perusahaan sebagai sampel, dengan waktu pengamatan selama tiga tahun sehingga terdapat 81 data pengamatan. Penelitian ini menggunakan data sekunder yang bersumber dari laporan tahunan perusahaan. Dalam penelitian ini teknik analisis data menggunakan analisis sem-pls. Software yang digunakan untuk mengolah data adalah SmartPLS versi 4. Hasil pengujian hipotesis menunjukkan bahwa mekanisme good corporate governance tidak berpengaruh terhadap kinerja keuangan. Dan firm size berpengaruh terhadap kinerja keuangan..
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