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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 Journal of Management - Small and Medium Enterprises (SME's) 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 Comprehensive Science 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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The Influence of Fundamental Analysis and Technical Analysis Towards the Prediction of Stock Price With Dividend Policy as Moderating Variable FATMAWATI; Wira, Lestari; Friyani, Rita
Indonesian Journal of Business Analytics Vol. 4 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i3.9420

Abstract

The aim of the research is to find out the relationship between fundamental analysis and technical analysis towards stock price. Fundamental analysis is interpreted by debt to equity ratio, earnings per share, current ratio, and return on assets. Technical analysis is interpreted by volume of trade and The Composite Stock Price Index. Furthermore, by applying dummy variable, dividend policy is applied as moderation variable to test the relationship between fundamental analysis towards the stock price as well as technical analysis towards the stock price.  The population of the research is banking companies listed in IDX in 2019-2022. Technical analysis applied double regression analysis and moderated regression analysis (MRA) using SPSS 26. The finding of the research stated that technical analysis and fundamental analysis influence the stock price. Company policy to share dividend for the stock holders was proven to influence the relationship between those variables.  
The Influence of Audit Fees, Audit Tenure, Company Size and Managerial Ownership on Audit Quality Apriani, Rosa; Herawaty, Netty; Friyani, Rita
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i7.9747

Abstract

Every company must provide quality financial reports presented in the form of company financial statements or with accounting information. Public accountants are needed to find misrepresentations or fraud in financial statements and reduce the possibility of this happening. This research aims to provide an explanation and analysis of the effect of audit fees, audit duration, company size and managerial ownership on audit quality in transportation and logistics sector companies listed on the IDX in 2016-2022. This study involved 63 observations, each with 9 samples and 30 populations. Data analysis was carried out using descriptive statistics, classical assumption tests and multiple linear regression analysis using SPSS 25 software. The results of the study concluded that audit fees and company size had an effect, but audit tenure and managerial ownership did not.
The Influence of Profitability and Dividend Policy on Company Stock Prices with Good Corporate Governance as a Moderating Variable (Study on IDX High Dividend 20 Period 2020-2022) Widia, Oktari; Herawaty, Netty; Friyani, Rita
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i10.11636

Abstract

The research conducted aims to see the effect of profitability ratio, dividend policy on stock prices with good corporate governance as a moderating variable on the IDX High Dividend 20 index for the period 2020-2022. The analysis techniques used are descriptive statistics, classical assumption tests, moderated regression analysis (MRA) tests, and hypothesis tests with the SPSS version 29 program. The results of this study indicate that partially profitability has an effect on stock prices, dividend policy has no effect on stock prices and good corporate governance cannot moderate the relationship between profitability and dividend policy on stock prices on the IDX High Dividend 20 for the period 2020-2022.
PEMANFATAN APLIKASI “PARTO JAMBE” BAGI UMKM KULINER DI KOTA JAMBI Rosmeli, Rosmeli; Ekasari, Novita; Wiralestari, Wiralestari; Friyani, Rita; Achmad, Erni
Abdimas Galuh Vol 5, No 2 (2023): September 2023
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v5i2.12036

Abstract

UMKM Kuliner merupakan sector yang terus mengalami perkembangan. Jumlah UMKM kuliner di Kota Jambi terus mengalami peningkatan setiap tahunnya. Sampai pada tahun 2022 jumlah UMKM berjumlah 21.186 unit. Pemanfaatan digital marketing masih belum dimanfaatkan secara maksimal oleh UMKM. Untuk memperluas hasil produksi ke pemerintah Provinsi Jambi maka para UMKM harus menjadi mitra dengan aplikasi Parto Jambe. Aplikasi ini merupakan satu satunya marketplace lokal yang dimiliki oleh Provinsi Jambi. Aplikasi ini mulai ada dari keprihatinan ada UMKM lokal yang mengalami kemunduran penjualan akibat Covid-19 yang lalu. Sampai saat ini sudah terdapat 396 mitra dengan 2.693 variasi produk. Pemanfaatan aplikasi Parto Jambe bagi para UMKM akan memberikan dampak pada  para UMKM untuk memperluas hasil penjualan dan meningkatkan pendapatan UMKM.
Pemanfaatan Akuntansiku Sebagai Alat Pengelolaan Keuangan Dan Penyusunan Laporan Keuangan Berbasis Digital Pada Usaha Kedai Kopi Di Kota Jambi Wiralestari, Wiralestari; Arum, Enggar Diah Puspa; Wijaya, Rico; Friyani, Rita
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.12175

Abstract

Pengabdian Kepada Masyakat ini Pelatihan Pengelolaan Keuangan dan Penyusunan Laporan Keuangan Berbasis Digital Akuntansi UMKM Pada Usaha Kedai Kopi. Pengabdian ini dilakukan di Kedai Kopi yaitu Lowwatt Coffe yang teletak di Kecamatan Kotabaru dan Berlin Coffe yang terletak di Kecamatan Telanaipura, Kota Jambi. Dalam kegiatan pengabdian ini tidak saja hanya menggunakan metode pemaparan materi namun juga dilakukan metode pelatihan, praktik serta diskusi mengenai pengelolaan keuangan dan penyusunan laporan keuangan berbasis digital. Kedai kopi merupakan jenis usaha yang termasuk dalam usaha mikro kecil menengah (UMKM). Aplikasi yang digunakan adalah Aplikasi Akuntansiku yangmana aplikasi sangat sesuai dengan kegiataan UMKM. Aplikasi ini merupakan system aplikasi keuangan yang digunakan untuk UMKM termasuk usaha kedai kopi. Aplikasi ini berguna untuk memecahkan permasalahan terkait bidang manajemen keuangan yaitu pengelolaan keuangan dan bidang akuntansi yaitu cara penyusunan laporan keuangan. Pemanfaatan atas aplikasi ini mempermudah mitra pengabdian dalam melakukan pencatatan transaksi sampai dengan penyusunan laporan keuangan. Dengan menggunakan aplikasi ini diharapkan mitra dapat mengelola keuangan dan menyusun laporan keuangan secara baik.
Pengaruh Implementasi Sistem Informasi Pemerintahan Daerah (SIPD), Transparansi dan Akuntabilitas Terhadap Pengelolaan Dana Dengan Teknologi Informasi Sebagai Variabel Moderasi di OPD Kabupaten Merangin Suci Ramadani, Aulia; Yuliusman, Yuliusman; Friyani, Rita
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i3.2573

Abstract

Penelitian ini menganalisis pengaruh implementasi Sistem Informasi Pemerintahan Daerah (SIPD), transparansi, dan akuntabilitas terhadap pengelolaan dana di Organisasi Perangkat Daerah (OPD) Kabupaten Merangin, dengan teknologi informasi sebagai variabel moderasi. Sampel terdiri dari 23 OPD dengan 69 responden. Metode kuantitatif menggunakan WarpPLS 8.0 diterapkan untuk menguji data. Hasil menunjukkan bahwa implementasi SIPD tidak berpengaruh signifikan terhadap pengelolaan dana, yang mengindikasikan penerapan SIPD yang belum merata tidak meningkatkan kualitas pengelolaan dana. Sebaliknya, transparansi dan akuntabilitas memiliki pengaruh positif signifikan, menandakan bahwa peningkatan kedua aspek tersebut dapat meningkatkan efektivitas pengelolaan dana. Teknologi informasi berperan sebagai variabel moderasi yang memperkuat hubungan antara implementasi SIPD dan pengelolaan dana, namun tidak memoderasi hubungan antara transparansi dan akuntabilitas dengan pengelolaan dana. Temuan ini memberikan wawasan penting bagi pengembangan kebijakan pengelolaan dana di OPD Kabupaten Merangin, serta menekankan perlunya peningkatan implementasi SIPD dan pemanfaatan teknologi informasi untuk mendukung transparansi dan akuntabilitas.
Comparative Financial Performance Analysis of Digital Banks in Indonesia Situmorang, Muhammad Ariel Jackviando; Friyani, Rita; Olimsar, Fredy
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.46215

Abstract

This study aims to analyze and compare the financial performance of ten digital banks in Indonesia using a descriptive-comparative approach with a qualitative perspective. The data employed are secondary data obtained from financial reports for the year 2023. The analysis focuses on four main categories of financial ratios: liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The findings suggest that only a limited proportion of digital banks are able to achieve the industry benchmarks across the observed indicators. While certain institutions demonstrate relative strength in liquidity and solvency, the majority fall short of expectations in profitability measures, particularly in returns on assets, returns on equity, and asset turnover. Within this context, Krom Bank is identified as the digital bank exhibiting the most robust financial performance compared to its counterparts. This study offers a comparative assessment of Indonesian digital banks’ financial performance using audited 2023 data, applying four key ratios. By benchmarking against industry standards, it provides new insights into performance gaps and resilience, highlighting the unique challenges and strengths of digital banking in an emerging economy. This study contributes to theoretical understanding of digital banking by revealing financial performance patterns and structural gaps in emerging markets. It also offers practical guidance for regulators and practitioners through a diagnostic framework that supports policy design, risk management, and sustainable sectoral growth.
Systematic Literature Review: The Role of Audit Quality in Detecting Fraud Liana, Jenny; Friyani, Rita; Mukhzarudfa, Mukhzarudfa
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3865

Abstract

This research aims to examine articles related to the role of audit quality in detecting fraud. This study uses the blibliometrics-based Systematic Literature Review (SLR) method to identify, evaluate, and synthesize relevant empirical research results from Scopus' reputable database. The literature search was carried out with a combination of the keywords fraud detection and quality audit. Of the 110 articles identified, as many as 34 articles met the inclusion criteria after going through the selection process using the PRISMA protocol. The results of this study show that fraud detection is a multidimensional phenomenon influenced by a combination of individual auditor factors (competence, professionalism, skepticism), quality of internal governance and control, and the use of technologies such as CAATs, big data analytics, and artificial intelligence. Audit quality has proven to be an important catalyst that strengthens the effectiveness of fraud detection, although traditional proxies such as KAP size and tenure audits do not always consistently explain fraud detection capabilities. Overall, these findings confirm that synergies between audit quality, governance mechanisms, and intelligent automation are needed to improve the effectiveness of fraud prevention and detection.
The ANALISIS KINERJA KEUANGAN PADA PEMERINTAH KOTA JAMBI PERIODE TAHUN 2020-2023 Anggriani, Windi; Friyani, Rita; Safelia, Nela
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the financial performance of the Jambi City Government for the period 2020–2023 using several key financial ratios: the Degree of Fiscal Decentralization, Regional Financial Independence, Financial Dependency, PAD Effectiveness, and Expenditure Efficiency. It also formulates strategies to improve regional financial performance through a SWOT analysis. The study employs a quantitative descriptive method based on APBD data, supported by qualitative analysis for strategy formulation. The findings show that the degree of decentralization and fiscal independence remain low, while financial dependency is consistently categorized as very high. PAD effectiveness is relatively good but fluctuates, and expenditure efficiency varies across the period. These results highlight the need to optimize PAD sources and strengthen expenditure management. The SWOT analysis produces strategies such as digitalizing PAD services, enhancing spending efficiency, strengthening collaboration with regional enterprises and the private sector, and improving fiscal accountability. Implementing these strategies is expected to enhance fiscal capacity and strengthen long-term financial independence for the Jambi City Government.
ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS IN THE FORESTRY SERVICE OF JAMBI PROVINCE Zazatia, Zazatia; Sam, Iskandar; Friyani, Rita
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.45300

Abstract

This thesis research discusses the Analysis of Fixed Asset Accounting Treatment at the Jambi Provincial Forestry Service. The main objective of this study is to evaluate whether the accounting treatment of fixed assets at the Jambi Provincial Forestry Service complies with the Government Accounting Standards Statement (PSAP) No. 07. The research was conducted using a qualitative descriptive approach, which involved collecting data through document review, observation, and interviews with relevant officials at the Forestry Service. The analysis focused on four key aspects of fixed asset accounting: recognition, measurement, depreciation, and disclosure. The findings indicate that the Jambi Provincial Forestry Service has generally applied PSAP No. 07 correctly. Fixed assets are recognized in line with ownership criteria, measured based on acquisition cost, depreciated systematically, and disclosed appropriately in financial reports. These results show that the accounting treatment of fixed assets at the Forestry Service is consistent with the requirements of PSAP No. 07. Thus, this study contributes by providing evidence that a regional government institution has implemented PSAP No. 07 properly, reinforcing the importance of compliance with government accounting standards to ensure transparency and accountability in public sector financial reporting. Keywords: Fixed Assets, Recognition, Measurement, Depreciation, Disclosure.
Co-Authors Achmad Hizazi Afrizal Alvaro, Rakan Andalas, Ricgo Putra Anggelita, Cristina Merry Des Anggriani, Windi 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 Liana, Jenny Luthfya, Ade Maharanti, Puan Mahardika, Raditya Misni Erwati, Misni muhammad rasyid Mukhzarudfa, Mukhzarudfa Nazipah Putri, Wiwik Nela Safelia Netty Herawaty NOVITA EKASARI Nur Izzah Nurhayani nurhayani Nurjanah, Rahma Putra, Dian Octama Putri, Agnes Maidia Putri, Fia Anjelia Rahmadani, Novi Ratih Kusumastuti Riani, Nita Rico Wijaya Z Rosmeli, Rosmeli rosmeli, rosmeli Rusadi, Lia Atthahira Salman Jumaili Sam, Iskandar Setiawan, Rafika Gina Situmorang, Muhammad Ariel Jackviando SRI RAHAYU Suci Ramadani, Aulia Thamrin, Wisnami Syakhira Triani, Yuli Waton, Isbul Widia, Oktari Widya Sari Wendry Wira, Lestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yossinomita Yudi Yudi Yuliana Yuliana Yulianti, Melly Maragretha Zazatia, Zazatia