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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL RISET AKUNTANSI JAMBI Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat International Journal of Economic Research and Financial Accounting Indonesian Journal of Economic & Management Sciences (IJEMS)
Fitrini Mansur
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Public Health Social Sciences Other

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Journal : Indonesian Journal of Economic

 1 
Factors That Influence the Quality of Local Government Financial Reports (Case Study on Jambi City Regional Apparatus Organizations) Arief Isdayanto; Enggar Diah Puspa Arum; Reni Yustien; Fitrini Mansur
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8131

Abstract

This research aims to test or analyze whether Human Resource Competency, Internal Control System, Use of Information Technology, Internal Audit, and Implementation of Government Policy influence the Quality of Jambi City Regional Government Financial Reports. The data used is primary data obtained through administering questionnaires to the Financial Administration Officials of Regional Apparatus Organizations (PPK-OPD) and the Finance Section of the Regional Financial and Asset Management Agency (BPKAD) in the Jambi City Regional Government. The sampling technique used the saturated sample method with a sample size of 48 respondents. The data analysis method uses descriptive analysis and Structural Equation Modeling (SEM) - Partial Least Square (PLS) analysis using Microsoft Excel and SmartPLS software.lThe research results show thatlHuman Resource Competency, InternallControl Systems, and Implementation ofmGovernment Policies influence thenQuality of RegionalnGovernment FinancialmReports. Meanwhile, themuse of InformationnTechnology and Internal Audit has no effectlon thelQuality oflRegional Government FinanciallReports
The Effect of Financial Distress and Accounting Prudence on Earnings Management in Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023 Putra, Alvin Andika; Fitrini Mansur; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9799

Abstract

This research aims to determine the influence of financial distress and accounting prudence on earnings management. The population in this study were transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The research sample was 22 companies taken with purposive sampling technique. This research is a quantitative study using secondary data. The data analysis technique used is multiple linear regression analysis. The results showed that financial distress has no effect on earnings management, while accounting prudence has a significant effect on earnings management. In addition, the results showed that financial distress and accounting prudence simultaneously have a significant effect on earnings management
Co-Authors Achmad Hizazi Arief Isdayanto Dica Lady Silvera Enggar Diah Puspa Arum Gustina, Azira Annisa Nelya Heriyani Heriyani Lutfi Lutfi Misni Erwati, Misni Parassela Pangestu Putra, Alvin Andika Ratih Kusumastuti Reni Yustien Rita Ninda Sari Sevia Pasaribu SRI RAHAYU