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All Journal Jurnal Manajemen Terapan dan Keuangan Seminar Nasional Teknik Kimia Kejuangan Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Pajak Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Prosiding Seminar Nasional Program Pengabdian Masyarakat Indonesian Journal of Business Analytics (IJBA) International Journal of Economics and Management Research Jambi Accounting Review (JAR) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah International Journal of Economic Research and Financial Accounting Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Commerce, and Management International Journal of Economics and Management Research
Yuliusman -
Universitas Jambi
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Medicine & Pharmacology Social Sciences Other

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ANALISIS KUALITAS SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN KUALITAS PELAYANAN JASA RAWAT JALAN (STUDI KASUS DI RSU NURDIN HAMZAH KABUPATEN TANJUNG JABUNG TIMUR) Misti Mardiana; Ilham Wahyudi; Yuliusman Yuliusman
Jambi Accounting Review (JAR) Vol. 3 No. 3 (2022): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

Sistem Informasi Akuntansi merupakan suatu alat yang menggabungkan teknologi dengan informasi yang dirancang untuk membantu dalam mengelola serta mengendalikan segala aktivitas organisasi yang terkait dengan administrasi sampai dengan keuangan. Penelitian ini bertujuan untuk mengetahui kualitas sistem informasi akuntansi dalam meningkatkan kualitas pelayanan pada RSU Nurdin Hamzah Kabupaten Tanjung Jabung Timur sudah terlaksana secara efektif. Penelitian ini merupakan penelitian primer yang dilakukan langsung oleh peneliti pada objek penelitian yaitu RSU Nurdin Hamzah Kabupaten Tanjung Jabung Timur. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, yaitu teknik penentuan dengan pertimbangan tertentu berjumlah sebanyak 50 reponden. Data dianalisis menggunakan statistic deskriptif, uji validitas, uji reliabelitas dengan analisis regresi sederhana. Hasil penelitian ini menyatakan bahwa Sistem Informasi Akuntansi di RSU Nurdin Hamzah Kabupaten Tanjung Jabung Timur berpengaruh signifikan dan telah terlaksana secara efektif.
Pengaruh Kinerja Keuangan, Suku Bunga, Inflasi, dan Nilai Tukar Terhadap Financial Distress Nursima Natasa*; Yuliusman Yuliusman; Riski Hernando
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26767

Abstract

Financial distress merupakan penurunan kondisi keuangan dalam perusahaan yang biasanya terjadi sebelum kebangkrutan maupun pada saat terjadinya likuidasi. Berdasarkan data yang di himpun dari Bursa Efek Indonesia, beberapa perusahaan sektor aneka industri telah mengalami kebangkrutan perusahaan. Hal ini dibuktikan dengan adanya penurunan laba selama dua tahun berturut-turut pada perusahaan sektor aneka industri pada tahun 2017-2021. Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, aktivitas, suku bunga, inflasi dan nilai tukar terhadap financial distress. Jenis penelitian ini adalah kuantitatif dengan metode dokumentasi. Jumlah populasi 58 perusahaan dengan teknik pengambilan sampel yaitu purposive sampling dengan jumlah 34 sampel. Instrumen yang digunakan yaitu laporan tahunan atau laporan keuangan sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Analisis data menggunakan analisis regresi linear berganda. Terdapat pengaruh yang signifikan antara variabel profitabilitas, likuiditas, leverage dan aktivitas terhadap financial distress. Sedangkan variabel suku bunga, inflasi dan nilai tukar tidak berpengaruh signifikan terhadap financial distress.
Gender-Diverse Audit Committees, Size of Public Accounting Firms, and Audit Opinions on Stock Prices Mediated by Audit Report Lag Zalisman Rahmadan; Yuliusman; Rita Friyani; Achmad Hizazi; Muhammad Gowon
Indonesian Journal of Business Analytics Vol. 3 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i4.5204

Abstract

This research examines and assesses the connection between gender-diverse audit committees, the size of public accounting firms, and audit opinions on stock price mediated by audit report lag. The research topic explored energy companies listed on the Indonesian stock exchange (IDX). Fifty-four data from three years of observation were included The research sample was selected with a purposive sampling technique, following three particular criteria. Data were analyzed using PLS-SEM analysis. Data processed using SmartPLS 3.2.9 application. The results of the tests showed that results were Gender-diverse audit committees did not affect Audit Report Lag. In contrast, the size of the public accounting firm and audit opinion affected the audit report lag. Gender-diverse audit committees had no direct and indirect effect on stock prices. In contrast, the public accounting firm's size and audit opinion affect stock prices directly and indirectly, and audit report lag affects stock prices.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi Tahun 2018-2021 Ari Nugroho; Yuliusman Yuliusman; Riski Hernando
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.24128

Abstract

This research is entitled The Effect of Regional Original Income and Balancing Funds on the Financial Performance of District and City Governments in Jambi Province in 2018–2021. The population of this study is the district and city local governments in Jambi Province in 2018–2021. The sampling technique uses purposive sampling, where the sample is determined based on what is determined. In line with that, there are 9 districts or cities in Jambi Province where samples were taken for 4 years. in order to obtain 36 observational data points. The data in this research is secondary data. The data analysis tool used in this study was the SPSS version 24 program. The results showed that local revenue had a positive and significant effect on regional government financial performance, and balancing funds had a significant effect on regional government financial performance.
Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance Yuliusman Yuliusman; Gandy Wahyu Maulana Zulma; Azolla Degita Azis
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232924

Abstract

This study aims to examine the direct and indirect effect of firm characteristic on company performance through voluntary risk management disclosure based on contingency factors. This study uses secondary data with a content analysis approach to the acquisition of risk management disclosure data based on annual report from sample of companies listed on the Indonesia Stock Exchange in 2017-2019 after the IFRS convergence was implemented in Indonesia. Currently, the regulator only requires disclosures of financial risk management compared to non-financial risk disclosures. Therefore, this study is expected to provide empirical evidence regarding the importance of voluntary risk management disclosure on firm performance has contingent relationship with considering external factors, consists of (1) business uncertainty, and (2) dynamic environment. The implication of this research is expected to become a consideration for regulators and entities to disclose non-financial information in the company's annual report because it can affect company performance amidst the uncertain business environment in developing countries such as Indonesia
The Influence of Corporate Governance Mechanisms on Financial Reporting Fraud (A Study on Property & Real Estate Sector Companies Listed on IDX in the Years 2018-2022) Dewi Aryani; Afrizal; Yuliusman
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4729

Abstract

The objective of this study is to investigate the impact of corporate governance mechanisms on financial statement fraud. The study focuses on board of commissioners, independent commissioners, managerial ownership, institutional ownership, and audit committees. Purposive sampling is used, targeting property and real estate companies listed on the Indonesian Stock Exchange from 2018 to 2022. The sample consists of 16 companies, resulting in a total of 80 data points over a 5-year period. Data analysis techniques include descriptive statistics and logistic regression analysis using SPSS software version 26. The findings reveal that the audit committee plays a positive role in preventing financial statement fraud, while the other factors examined do not exhibit significant influence
The Effect of Financial Literacy, Financial Attitude, Locus of Control, and Lifestyle on Financial Management Behavior (Case Study on Undergraduate Accounting Study Program Students Faculty of Economics and Business Jambi University) Anastasya Laga; Achmad Hizazi; Yuliusman
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4977

Abstract

This study aims to see how financial literacy, financial attitude, locus of control, and lifestyle influence financial management behavior. For data analysis using a questionnaire, the sample of 100 respondents was chosen using a purposive sampling technique. Using SPSS For Windows Version 26 software, the multiple linear regression analysis approach was used to evaluate the hypothesis. The findings in this study are that financial literacy, financial attitude, locus of control, and lifestyle have a positive and significant influence on financial management behavior. Partially, financial literacy and lifestyle have a positive influence on financial management behavior, while financial attitude and locus of control have no effect on financial management behavior
The Effect of Profitability, Leverage, Corporate Social Responsibility and Firm Size on Company Value with Good Corporate Governance as a Moderating Variable in Technology Companies Listed on the Bei in 2019-2022 Megawati Ajo Putri; Yuliusman; Rahayu
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5050

Abstract

This study aims to obtain empirical evidence of the influence of Profitability, Leverage, Corporate Social Responsibility and Firm Size on Company Value with Good Corporate Governance as a moderating variable. The population in this study are technology sector companies listed on the IDX in 2019-2022. The sample in this study were 11 companies for 4 years, so the total sample was 44. The data analysis technique used was Moderate Regression Analysis (MRA) with a significance level of 5%. The results showed that the variable profitability and firm size had an effect on firm value, while leverage and corporate social responsibility had no effect on firm value. Good corporate governance variables can moderate profitability and firm size on firm value, but cannot moderate leverage and corporate social responsibility variables on firm value
The Role of Profitability in Moderating the Influence of Company Size, Company Activities, Board of Directors, and Audit Committee on Disclosure of Sustainability Reports in Non-Financial Companies Registered on BEI and Publishing Sustainability Reports for 2018-2020 Ario Satria; Yuliusman; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5819

Abstract

This research aims to collect empirical evidence regarding the influence of company size, performance, board of directors and audit committee on sustainability reporting, profitability as a moderating variable. This research is quantitative research using secondary data obtained from the Indonesian Stock Exchange. The subjects of this research include non-financial companies listed on the IDX in 2018-2020. The sampling method uses a purposive sampling method with the criteria that non-financial companies have registered and published financial reports and sustainability reports for the 2018-2020 period. The research sample consisted of 32 companies over 3 years, so the total sample for this research was 96. The data analysis technique used was descriptive statistics and moderate regression analysis (MRA) using SPSS version 21 software with a significance level of 5%. The results of this research show that different company sizes and audit committees have an effect on sustainability reporting, while company performance and the board of directors have no effect on sustainability reporting for Sustainable Development. The profit variable cannot adjust the influence of company size, company performance, board of directors and audit committee on sustainability reporting
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.
Co-Authors . Marnas Achmad Hizazi Adi Ikhsan Syukri Amri Afrizal AFRIZAL AFRIZAL Afrizal Afrizal Agus Solikhin Al Parok Al Parok Anastasya Laga Aprisarado Taurussino Ari Nugroho Ario Satria Arsyadt Arsyadt Ayudia Febrihartini Azolla Degita Azis Dahmiri Dedy Setiawan Dedy Setiawan Dewi Aryani Erma Yani F. Husni Hasbullah, F. Husni Fauziah Fauziah Gabriel Siahaan Gandy Wahyu Maulana Zulma Gowon, Muhammad Idham Khalik Ilham Wahyudi Indra Lila Kusuma Junaidi Junaidi Lia Kurniati Lucky Enggraini Fitri Lucky Enggrani Fitri Mayang Oktaviani Malik Megawati Ajo Putri Misti Mardiana Muhammad Amin Muhammad Ridwan Mukhzarudfa Mukhzarudfa Mukhzarudfa Musyayaddah Musyayaddah Nela Safelia Netty Herawaty Nursima Natasa* Nyimas Dian Maisyarah Padila Padila Rafika Rahayu Ratih Kusumastuti Reni Yustien Rico Wijaya Z Riki Setiawan Riski Hernando Rita Friyani Sri Rahayu Sumarni Sumarni Sumarni Susfayetti Tri Candra Anggraini Wahyu Rohayati Wirmie Eka Putra Wiwik Tiswiyanti Yudi - Yudi Yudi Yuliana Zalisman Rahmadan Zuska Ega Zuska Ega