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All Journal Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) FINANCIAL : JURNAL AKUNTANSI International Journal of Economics and Management Research
Yudi -
Jurusan Akuntansi Fakultas Ekonomi Universitas Jambi
Economics, Econometrics & Finance

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MAKNA BIAYA PADA RITUAL NGATURANG CANANG MASYARAKAT BALI Sri Rahayu; Yudi Yudi; Dian Purnama Sari
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7028

Abstract

Abstrak: Makna Biaya pada Ritual Ngaturang Canang Masyarakat Bali. Studi  ini  bertujuan  mengungkap makna pengeluaran uang pada ritual ngaturang canang oleh masyarakat Bali. Ngaturang canang merupakan ritual meletakkan banten kecil setiap pagi di tempat-tempat suci. Pengelompokan wujud budaya digunakan sebagai metode analisis. Hasil  penelitian menemukan bahwa setiap rumah tangga masyarakat Bali mengeluarkan biaya harian untuk membeli canang. Jumlah biaya tergantung kepada jumlah canang yang mengikuti jumlah merajan setiap keluarga.  Keluarga  tidak berusaha melakukan efisiensi dengan cara menghindari atau mengurangi jumlah canang. Masyarakat Bali memaknai biaya ritual canang bukan sebagai pengorbanan ekonomi, tetapi bermakna syukur untuk mendekatkan diri kepada Tuhan dan menyeimbangkan diri dalam kehidupan.Abstract: The Meaning of Cost in the Ngaturang Canang Ritual Bali. The study aims to reveal the meaning of spending in the Ngaturang Canang Ritual in Bali. Ngaturang Canang is a ritual of placing small offerings in the holy places every morning. Categorisation of cultural forms were utilised as analysis tools. The findings suggest that Balinese households spend some amount daily for the ritual according to the number of merajan in each family. The family never intends to reduce spending in the name of efficieny. The Balinese regards ritual cost of Canang not as economic spending, but as form of gratitude to bring one closer to God and to balance life.
UANG NAI': ANTARA CINTA DAN GENGSI Sri Rahayu; Yudi Yudi
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.043 KB) | DOI: 10.18202/jamal.2015.08.6018

Abstract

Abstrak: Uang Nai’: Antara Cinta dan Gengsi. Studi ini bertujuan memahami doi menre atau uang Nai’ dalam Budaya Panai’ Bugis Makassar saat menentukan besaran uang belanja perkawinan. Analisis data menggunakan pola budaya perkawinan adat masyarakat Bugis yang dikemukakakan oleh Lamallongeng. Hasil penelitian menemukan fenomena tingginya uang Nai’, mahar dan sompa dipandang kaum muda Bugis dan orang luar sebagai bentuk harga. Lamaran dianggap transaksional antara kedua keluarga calon pengantin. Pandangan ini keliru, sebab nilai dibalik budaya panai’ merupakan bentuk penghargaan budaya Bugis terhadap wanita, siri’, prestise dan status sosial. Uang nai’ merupakan bentuk penghargaan keluarga pihak pria terhadap keluarga wanita karena telah mendidik anak gadisnya dengan baik. Abstract: Money of Na’i: Between Love and Prestige. This study is aimed to understand doi menre or money of Na’i at Panali’ culture of Bugis Makassar in determining amount of the wedding. The study used wedding culture pattern stated by Lamallongeng. The result shows that the higher of uang Nai’, dowry dan sompa have viewed by youth and society around as a form of price. Panai culture is a form of Bugis culture appreciation to the bride, siri’, prestige, and social status instead considered as a transactional between two families. Money of nai’ as an appreciation of groom family to bride because they have educated the woman as well.
The Influence Of Internal Control Systems, Government Size, Information Technology And Human Resources On The Transparency Of Regional Government Financial Management: Study On Organizations Kerinci Regency Regional Apparatus (OPD) Zuska Ega; Yudi Yudi; Yuliusman Yuliusman; Sumarni Sumarni
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.190

Abstract

This research aims to determine the influence of internal control systems, government size, information technology, human resources on the transparency of regional financial management (case study of the Kerinci Regency Regional Apparatus Organization (OP). The population in this study were Civil Servants in 42 OPDs in Kerinci Regency consisting of 42 OPDs. The sample in this study used a saturated sample, namely a sampling technique using the entire population as a research sample consisting of 168 respondents. This research method uses quantitative methods. This research uses primary data obtained from questionnaires distributed to respondents. The research results show that the internal control system has no significant effect on the transparency of regional financial management, while the size of the government has a significant effect on the transparency of regional financial management, while information technology has no significant effect on the transparency of regional financial management and human resources have an effect on the transparency of regional financial management.
The Effect Of Locus Of Control, Budget Emphasis and Budget Participation On Information Asymmetry and Its Impact On Budgetary Slack Emalia Fitri; Wirmie Eka Putra; Yudi Yudi
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.191

Abstract

This research aims to determine the influence of locus of control, budget emphasis and budget participation on the budgetary slack with information asymmetry as an intervening variable in the Regional Apparatus Organization (OPD) of Kerinci Regency. The population in this study includes all Regional Regional Apparatus Organization (OPD) in Kerinci Regency, totaling 42 OPD with respondents taken namely the Head of OPD, OPD Secretary, Finance Section and Program Planning Section. The research sample was selected using saturated sampling, namely a sampling technique using the entire population as a research sample consisting of 168 respondents. This research method uses quantitative methods. This research uses primary data obtained through questionnaires distributed to respondents. The research results show that locus of control has a negative effect on the budgetary slack, while budget emphasis and budget participation have a positive effect on the budgetary slack. locus of control and budget emphasis have a positive effect on information asymmetry, while budget participation has a negative effect on information asymmetry. Information asymmetry is able to mediate the influence of locus of control, budget emphasis and budget participation on the budgetary slack.
Pengaruh Solvabilitas, Profitabilitas, dan Umur Perusahaan terhadap Audit Delay pada Perusahaan sektor Consumer Cylicals yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022 Elsa Fandora; Sri Rahayu; Yudi Yudi
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.579

Abstract

This research aims to determine the influence of solvency, profitability, and company age on audit delay in companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange from 2020 to 2022. This study is quantitative in nature. The sample was taken using Purposive Sampling, consisting of 25 companies out of 157 companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during 2020-2022, resulting in 75 analyzed data points. The analytical techniques employed included descriptive statistics and multiple linear regression analysis. The data was processed using SPSS version 26 for Windows. Solvency was measured using Debt to Asset Ratio (DAR), profitability was measured using Return on Asset (ROA), and company age was measured by subtracting the year of the study from the year the company was listed on the Indonesia Stock Exchange. The partial results of this research indicate that profitability and company age have an influence on audit delay, while solvency does not affect audit delay in companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange.Keywords: Audit delay, Solvency, Profitability, Company age. 
PENGARUH TRANSPARANSI, AKUNTABILITAS, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KABUPATEN BATANGHARI) Siti Umami Khikmah; Achmad Hizazi; Yudi Yudi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12536

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh transparansi, akuntabilitas, sistem pengendalian intern pemerintah, dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah. Laporan keuangan yang berkualitas dapat dipengaruhi oleh beberapa faktor yaitu transparansi, akuntabilitas, sistem pengendalian intern pemerintah, dan kompetensi sumber daya manusia. Pendekatan kuantitatif dengan metode analisis regresi linier berganda dibantu SPSS Versi 29 for Windows dalam mengolah data digunakan dalam penelitian ini. Pengumpulan data diperoleh melalui kuesioner atau angket. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh sebanyak 82 sampel. Hasil penelitian diperoleh bahwa secara simultan transparansi, akuntabilitas, sistem pengendalian intern pemerintah, dan kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Secara parsial transparansi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, akuntabilitas berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Sedangkan secara parsial sistem pengendalian intern pemerintah tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah dan Kompetensi sumber daya manusia tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.
PENGARUH UKURAN PERUSAHAAN, FEE AUDIT DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (STUDI EMPIRS PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BEI PERIODE 2020-2023) Sintya Dame Kristin S; Yudi Yudi; Riski Hernando
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13340

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh ukuran perusahaan, fee audit dan independensi terhadap kualitas audit baik secara parsial maupun simultan. Kualitas audit pada penelitan ini diukur dengan menggunakan proksi KAP Big Four dan Non Big Four. Populasi dalam penelitian ini adalah perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia dari tahun 2020-2023 sebanyak 81 perusahaan. Metode pengambilan sampel menggunakan purposive sampling dan memperoleh sebanyak 34 perusahaan. Periode pengamatan 4 tahun dari 2020-2023 sehingga memperoleh 136 data penelitian. Metode analisis yang digunakan yaitu regresi logistik dan software yang digunakan untuk menganalisis data adalah SPSS 23. Hasil analisis dalam penelitan ini membuktikan bahwa ukuran perusahaan tidak berpengaruh terhadap kualitas audit, fee audit berpengaruh negatif terhadap kualitas audit dan independensi berpengaruh terhadap kualitas audit. Secara simultan semua variabel independen (Ukuran Perusahaan, Fee Audit, dan Independensi berpengaruh terhadap Kualitas Audit).
Co-Authors Achmad Hizazi Dian Purnamasari Elsa Fandora Emalia Fitri Riski Hernando Sintya Dame Kristin S Siti Umami Khikmah Sri Rahayu Sumarni Wirmie Eka Putra Yuliusman - Zuska Ega