Articles
<![CDATA[PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Thania Atika Pratiwi]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Ermadiani Ermadiani]]>
<![CDATA[ AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/ja.v12i1.9308
<![CDATA[This research is aimed to evaluate the influence of intellectual capital to the company’s performance which is shown by return on equity and return on assets on the telecommunication companies that listed in Indonesia Stock Exchange. The data collection technique method used in this research is documentation of annual financial statement which has been obtained from the official website of Indonesian Stock Exchange. The population of this research is telecommunication companies that listed in Indonesia Stock Exchange (IDX) in 2012-2017. The sample selection technique used is purposive sampling. Samples used in this research are 5 companies. The analysis method has been done is simple linear regressions. The result of this research shows that intellectual capital gives positive influence to the return on equity as well to the return on assets.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR UTAMA DAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016) ]]>
<![CDATA[Nadya Shinta Savira Gunawan]]>;
<![CDATA[Inten Meutia]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/ja.v12i2.9313
<![CDATA[The purpose of this research is to test whether there is influence of Corporate Social Responsibility disclosure and leverage on tax aggressiveness. The theories used in this research are Stakeholder Theory and Debt Covenant Hypothesis from Positive Accounting Theory. The type of this research is quantitative research. The population in this research is all main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. The total of companies selected as samples are 75 companies with the period research for three years, so the total of samples in this research are 225 samples that have been selected using purposive sampling technique. The data used in this study is secondary data in the form of annual reports of main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. Data collection technique used is documentation. The data analysis technique used is panel data regression. The results of this research showed that Corporate Social Responsibility disclosure has no influence on tax aggressiveness while leverage has negative and significant influence on tax aggressiveness.]]>
<![CDATA[THE EFFECT OF PERFORMANCE MEASUREMENT SYSTEM IMPLEMENTATION ON THE JAMBI LOCAL GOVERNMENT PERFORMANCE ]]>
<![CDATA[Muhammad Gowon]]>;
<![CDATA[Fortunasari Fortunasari]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/ja.v14i2.11184
<![CDATA[The purpose of this study is to investigate the effect of the implementation factors of Performance Measurement System (PMS) on government institution to the organizational performance of the Regional Device Work Unit (RDWU). Implementation, use and accountability are the stages of activity undertaken in the design of performance measurement systems. While the performance of the organization is the achievement of management as measured from the level of achievement of the program plan determined by the realization of the program that has been determined. Performance is measured by using a financial and non-financial approach whose data comes from the financial bureau and the regional organization bureau of Jambi province. The respondents of this study are 52 civil servants who are mostly part of the program staff. The type of data used is primary and secondary data from over 50 RDWU Jambi. This study is based on Quantitative Method of Structural Equation Modeling method using Partial Least Square (WarpPLS 6.00) analysis to test the hypothesis built. There is evidence that management commitment and leadership style have a significant positive effect on the use of PMS information. Legislative Council Authority and Supervision of Supreme Audit Board (SAB) also have a significant effect on performance accountability. This research has theoretical implication that institutional isomorphism occurs in everyday practice in the field and it plays an important role in the implementation process of performance measurement and accountability system in the public sector, especially in government of Jambi province. From the policy-making perspective, this research can be considered by the central government, legislative council and SAB that internal and external performance measurement system has a positive effect on the use of PMS and performance accountability in the provincial government of Jambi.]]>
<![CDATA[TRAINING AND MENTORING IN PREPARING FINANCIAL STATEMENTS AT BUMDES MERTA SARI ]]>
<![CDATA[Nur Khamisah]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Asfeni Nurullah]]>;
<![CDATA[Nilam Kesuma]]>;
<![CDATA[Muhammad Hidayat]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ COMMENT: Journal of Community Empowerment Vol 2, No 1 (2022): JUNE ]]>
Publisher : <![CDATA[COMMENT: Journal of Community Empowerment ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (4289.833 KB)
|
DOI: 10.33365/comment.v2i1.72
<![CDATA[BUMDes is a form of village institution which has activities to carry out economic activities or business to obtain useful benefits for the welfare of the community. The existence of BUMDes is expected to improve the living standards of the surrounding village communities. For that, it is necessary to carry out a good management in its financial management. Meanwhile, the majority of BUMDes BUMDes Merta Sari managements are still not very familiar with Accounting and Financial Statements. Therefore, this activity to the community is carried out with the aim of providing training and mentoring to the BUMDes Merta Sari managements in Banyu Urip Village. After the activity is completed, the managements of the BUMDes Merta Sari’s business unit in Banyu Urip Village have the ability to preparing financial Statements as a form of accountability to members who had invested in the business unit of the BUMDes Merta Sari, and to the managements of Banyu Urip Village.Keywords: BUMDES, Accounting, Financial statement]]>
<![CDATA[Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS) ]]>
<![CDATA[Fachri Syafaat]]>;
<![CDATA[Tertiarto Wahyudi]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 4 (2022): July 2022 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (285.299 KB)
|
DOI: 10.29138/ijebd.v5i4.1899
<![CDATA[Purpose: This study aim for testing the effect of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on the Quality of Accounting Information System (AIS). Design/ methodology / approach: This research is an associative quantitative research. The data used in this research is secondary data; previous research book and journals references and primary data; questionnaire spreaded to respondents. Technique of collecting data in this study was using the survey method with 145 respondents who were tested with the PLS (Partial Least Square) application. Findings: The results of this study indicate that Top Management Support and the use of information technology have a positive and significant effect on the quality of Accounting Information System, while the knowledge of Accounting Employee has a positive but not significant effect on the quality of Accounting Information System. Research limitations/implications: The questionnaires was distributed only to financial institutions. However, the distribution of this questionnaire was only limited to the recipients of the letter ( receptionist ) from the financial institutions due to the Covid-19 pandemic and it is possible that the respondents did not understand the contents of the questionnaire given the lack of explanation and understanding provided by the researcher. In addition, limited number of samples and didn’t fulfill the representation of all regions in Indonesia. Originality/value: The Paper is Original Paper Type: Research paper]]>
<![CDATA[SOCIALIZATION AND ASSISTANCE OF SOCIAL MEDIA UTILIZATION TO INCREASE SELLING POWER OF MSMES IN KERINJING OGAN ILIR VILLAGE ]]>
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Burhanuddin Burhanuddin]]>;
<![CDATA[Arista Hakiki]]>;
<![CDATA[Nur Khamisah]]>
<![CDATA[ JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April ]]>
Publisher : <![CDATA[Universitas Trisakti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (422.834 KB)
|
DOI: 10.25105/ja.v2i1.12489
<![CDATA[ This community service aims to provide solutions for MSME actors in Kerinjing Village in increasing selling power. To deal with the problems faced by business actors in Kerinjing village, socialization and assistance are needed in introducing, providing understanding and implementing the use of social media to market the products they produce. The implementation of this service is carried out by means of a lecture method related to the material followed by the process of assisting the creation of social media accounts and the use of social media in marketing products. This program of activities has been successfully implemented with satisfactory results. The output from the results of community service to participants is that the product promotion design is more attractive and easier to reach consumers. The results of this activity are expected to become teaching materials that can be delivered to students in the entrepreneurship and accounting information systems course.]]>
<![CDATA[MORAL INTENSITY AND ETHICAL ANALYSIS IN ACCOUNTING DECISION MAKING ]]>
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Eka Meirawati]]>
<![CDATA[ AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/ja.v17i1.20367
<![CDATA[Theoretically there are four stages in ethical decision making, namely identification of an ethical dilemma, ethical judgment, ethical intention, and ethical action. This study examines the relationship between perceived moral intensity and the first three stages of the ethical decision-making process for accounting students. This study uses an experimental design that uses four business scenarios. This study examines three stages in the ethical decision-making process and provides additional support for the role of moral intensity in ethical decision-making. The results of empirical testing at least partially support all the hypotheses developed in this study. Ethical identification was significantly related to ethical judgment and ethical intention of the four scenarios and ethical judgment was significantly related to ethical intention of the four scenarios. The two dimensions of moral intensity are differently related to the stages of the ethical decision-making process with social consensus emerging as the most important component of moral intensity]]>
<![CDATA[Financial Distress, Free Cash Flow, Employee Diff, and Earnings Management ]]>
<![CDATA[Sri Maryati]]>;
<![CDATA[Diah Fitriani]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 21, No 2: September 2023 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24167/jab.v21i2.10863
<![CDATA[This study examines the effects of financial distress, free cash flow and employee diff on earnings management. Companies that experience financial difficulties and have little free cash flow are predicted to carry out earnings management to hide poor financial performance. Companies that experience an increase in the number of workers which is not followed by an increase in profits are also predicted to carry out earnings management. To test the hypothesis, samples were taken from transportation, infrastructure, hotel, restaurant and tourism sector companies listed on the Indonesia Stock Exchange in 2019-2022. A total of 137 observations were available to test the hypothesis. Testing was carried out using regression analysis with the help of Eviews 12. The results showed that free cash flow has positive effect on earnings management but financial distress and employee diff had no effect on earnings management. The practical implication of the research results is that investors must pay attention to cash flow conditions before using profits as a basis for making investment decisions.]]>
<![CDATA[Sosialisasi dan Pendampingan Persiapan Peralihan Aplikasi Sistem Informasi Pelaporan Keuangan Menuju Networking-Web Based Application Pada Koperasi Karyawan PT. Pusri ]]>
<![CDATA[Arista Hakiki]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Burhanudin Burhanudin]]>
<![CDATA[ Sriwijaya Accounting Community Services Vol. 2 No. 2 (2023): Sriwijaya Accounting Community Services ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sacs.v2i2.31
<![CDATA[The purpose of this activity is to carry out socialization and assistance in preparation for the transition of financial reporting information system applications to Networking-Web Based Applications at the Koperasi Karyawan PT. PUSRI. The benefit of this activity is that it can contribute to the development of cooperative business in Palembang, especially in the use of financial reporting system applications. The mentoring method is by providing explanations about the financial reporting system applications used by cooperative actors, simulations, use trials, discussions and feedback. The main output of this activity is the creation of a financial reporting system application that can be used routinely and optimally by cooperative actors in Palembang, especially at Kopkar PT. Pusri Palembang. The target and target audience for this activity are all accounting and finance staff as well as cooperative management. With this service activity, cooperative actors can understand the importance of the role of preparing simple financial reports for cooperatives which are useful in showing the results of their business (profit/loss) to analyze the development of their business and by using networking-web based applications it makes it easier for MSMEs to prepare financial reports. more easily and quickly]]>
<![CDATA[Bibliometric Analysis of University Social Responsibility: Advancing Transparency and Sustainability in Higher Education ]]>
<![CDATA[Yuni Ekawarti]]>;
<![CDATA[Mohamad Adam]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Hasni Yusrianti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jia.v9i2.77647
<![CDATA[While the importance of University Social Responsibility (USR) is widely acknowledged in academic discourse, there remain substantial gaps in understanding how it interacts with sustainability, especially in terms of transparency as a measurable outcome. This study specifically addresses these gaps by employing bibliometric analysis to comprehensively explore the scope of literature on 'University Social Responsibility,' establishing it as a crucial transparency indicator for sustainability practices in higher education institutions. Using the VOSviewer tool, data from 356 scientific articles, published between 2006 and 2023 and sourced from Scopus, were meticulously analyzed. This analysis elucidates the relationships between authors, journals, and keywords, providing fresh insights into the evolving research landscape. These insights identify emerging trends that link USR to sustainability initiatives in higher education and elucidate the relationship between USR and transparency in achieving sustainability goals. The findings offer valuable insights for researchers and policymakers, underscoring the importance of transparency-based USR practices in promoting sustainable development.]]>
