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All Journal Jurnal Bisnis dan Manajemen Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS IJEBD (International Journal Of Entrepreneurship And Business Development) Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management International Journal of Public Budgeting, Accounting and Finance JIA (Jurnal Ilmiah Akuntansi) Journal of Islamic Monetary Economics and Finance AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah PANNMED (Pharmacist, Analyst, Nurse, Nutrition, Midwivery, Environment, Dentist) Majalah Ilmiah Warta Dharmawangsa Jurnal Abdimas Mandiri Ilomata International Journal of Management The Indonesian Journal of Accounting Research JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Community Empowerment Ilomata International Journal of Management Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) COMMENT: Journal of Community Empowerment Jurnal Abdimas Musi Charitas JURNAL ABDIKARYASAKTI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) EJOIN : Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Economics, Business, Accounting & Society Review Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies IPSSJ At-Ta'lim : Media Informasi Pendidikan Islam
Yusnaini Yusnaini
Fakultas Ekonomi Universitas Sriwijaya
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The Role of Ethical Environment in Reducing Escalation of Commitment Bias Tertiarto Wahyudi; Yusnaini Yusnaini; Agil Novriansa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.129-138

Abstract

Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present/absent) and ethical environment (strong/weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it
The Role of the Supply Chain Management in Responsibility of Indonesian Government Auditors in Detecting Corruptions: Analysis of Cognitive and Moral Effects Yusnaini Yusnaini; Burhanuddin Burhanuddin; Arista Hakiki
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

Abstract- This study tends to examining how a new analytical tool, can be useful to detect the fraudulent activities in Supply Chain Management. This study aims to analyze and provide empirical evidence regarding the perception of the Indonesian government's internal auditors' responsibility in detecting corruption. The theory of triangle model of responsibility [29] is used as a reference for analyzing research results. The 2x2 between experimental subjects design was conducted to investigate the research questions. The cognitive style tested is field style independent and field dependent, while the moral of the auditor is divided into high and low levels. The Participants are 92 internal government auditors in Indonesia. Results show that perceptions of responsibility for detecting corruption among groups that are field independent and dependent fields differ significantly. Thus the perception of responsibility for detecting corruption is higher for auditors with independent field cognitive style (FI) than for auditors with field dependent (FD) cognitive styles. Furthermore, the results show that the perception of responsibility for detecting corruption is higher for auditors with a high level of moral development than a low moral development level. 
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Silvia Arista; Tertiarto Wahyudi; Yusnaini Yusnaini
AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i2.9310

Abstract

This study aims to obtain empirical evidence about the influence of corporate governance structure and audit tenure on the integrity of financial statements. Population ofthis research is manufacturing companies listed on Indonesia Stock Exchange starting from 2015-2017. The sample selection used purposive sampling method and retrieved 66 companies. In this research, analysis data used multiple regression method.The results show that the corporate governance structure, consisted of independent commissioners, managerial ownership and audit committees had positive and significant influence on the integrity of financial statements, but institusional ownership had no influence. Meanwhile, audite tenure had negative and significant influence on integrity of financialstatements.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING PADA PT PUPUK SRIWIDJAJA PALEMBANG Fertika Andriana; Ermadiani Ermadiani; Yusnaini Yusnaini
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8924

Abstract

The study modified from Muhlis et al (2010) on the influence of participation of budgeting on the performance of regional government apparatus with organizational culture and organizational commitment as Moderator. The object in this research is PT Pupuk Sriwidjaja Palembang. Data is processed using SPSS.  From the results of analysis can be concluded that there is a positive influence and relation between participation of budget to managerial performance, there is no influence of organizational commitment to the participation relationship of budget preparation and Managerial performance. There is a negative and significant influence over the leadership style of the relationship between the participation of budget and managerial performance, which means leadership style weakens the influence of budget-making participation in managerial performance.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI) Anggi Syuhada; Yusnaini Yusnaini; Eka Meirawati
AKUNTABILITAS Vol 13, No 2 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i2.9515

Abstract

This study aimed at testing and finding the influence of good corporate governance and profitability to tax avoidance. This study used secondary data from financial and annual report of mining companies registered in Indonesian Stock Exchange 2013 -2017. Purposive sampling method was used in this study. Total sample were 55 from eleven companies. Analysis methods applied in this study were both descriptive analysis and statistical analysis technique. The result of the test showed that good corporate governance which was represented by the institutional possession, independent commissionaire council, and audit committee was not significantly influenced to the tax avoidance. Meanwhile profitability was found influenced to the tax avoidance negatively.
AKOMODASI KEPENTINGAN PEREMPUAN MELALUI ANGGARAN BERKEADILAN GENDER Yusnaini .; Yulia Saftiana
AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i1.3108

Abstract

This paper discuss how important budget gender as way to accomodate women interest. Public budgets are not merely economic tools, but summarise policies in monetery terms and express political priorities. Budgets, therefore, are not gender-neutral. They effect women and men indifferent ways, reflecting the uneven distribution of power within society as economic disparities, different living conditions and ascribed social roles. Gender budgeting seeks to make the gender impact of budgets visible and to transform them into an instrument increasing gender equality. Gender budgeting basically involves all levels of government, national, regional and local. Gender budgeting thus involves all stages of the budgetary process and implies gender-sensitive analysis, assessment and restructuring of budgets. Keyword: budget gender, public budgets, gender equality
PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT Hadi Budiman; Yusnaini Yusnaini; Relasari Relasari
AKUNTABILITAS Vol 11, No 2 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i2.8935

Abstract

This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang.  The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence  audit quality simultaneous.
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Thania Atika Pratiwi; Yusnaini Yusnaini; Ermadiani Ermadiani
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9308

Abstract

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.
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) Nadya Shinta Savira Gunawan; Inten Meutia; Yusnaini Yusnaini
AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i2.9313

Abstract

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.
THE EFFECT OF PERFORMANCE MEASUREMENT SYSTEM IMPLEMENTATION ON THE JAMBI LOCAL GOVERNMENT PERFORMANCE Muhammad Gowon; Fortunasari Fortunasari; Yusnaini Yusnaini
AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i2.11184

Abstract

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.
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Afrida, Anggrelia Agil Novriansa Ali Djamhuri Anggi Syuhada Anisa Listya Artib, Shadiqy Aryanto Asfeni Nurullah Asrul Dedy Athallah, Muhammad Fakhri Ayunisa, Nirfa Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Catherine Darma Yanti Dewi, Kencana Diah Fitriani Dian Sri Andriani Diendha Annisa Nur Attaullah Djuniar, Lis Dwi Mirani Dwirini Dwirini Dyah Hapsari Ekonugraheni Ermadiani, Ermadiani Erna Safitry Fachri Syafaat Faiza Sabrina Anugrah Febria, Nabila Dwi Fenty Astrina Fenty Fenty, Fenty Astrina Fertika Andriana Fortunasari, Fortunasari Fuadah, Luk Luk Gabriel Ananta Ghina Saumalia Gita Insyanawulan Gowon, Muhammad Gozali, Efva Octavina Donata Gunawan, Yakub Hadi Budiman Hakiki, Arista Hamzah, Ruth Samantha Harefa, Tulus Hasni Yusrianti HASNI YUSRIANTI Hera Febria Mavilinda Hidayat, Wahyudi Nur Ichsan Siregar, Muhammad Ika Sasti Ferina, Ika Sasti Inten Meutia Jessica Laurenza Manik Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Lina Dameria Siregar Lis Djuniar Listya, Anisa Lovanka Salsabila Aulia Putri Luk Luk Fuadah Lyra Metta Aurellia Meirawati, Eka Meita Rahmawati Mohamad Adam Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra Nabiilah Putri Nadya Shinta Savira Gunawan Nayla Zahiya Syifa Nazari, Esa Cahyani Nilam Kesuma Nilam Kesuma Ningsih, Endang Kusdiah Nur Ainun Nur Aisyah, Putri Nur Khamisah Nurhaliza, Novia Dewi Siti Nurwijayanti Patmawati Patmawati Patmawati Patmawati, Patmawati Praditya, Krisna Pramana Dwi Syahputra Prasetyawati, Tyas Pratiwi, Trie Sartika Putra, Muhammad Aditya Rahmad Haqqi Rakha Maulana Ramadhan, Fahmi Indra Randi Randi Relasari, Relasari Retna Mahriani Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Sartika Pratiwi, Trie Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Siregar, Muhammad Ichsan Sri Maryati Stevi Natasia Chandritike Supitriyani, Supitriyani Susetyo, Didik Tania Haura Azahra Tertiarto Wahyudi Thania Atika Pratiwi Titin Vegirawati Tulus Harefa Vera Vianna Vicky Rosalia Wahyudi Nur Hidayat Wahyudi Nur Hidayat Wahyudi, Tertiaro Wani Fitriah Wani Wani, Wani Fitriah Widyastuti , Fitria Heny Yanti, Darma Yanuar Ramadhan Yerisma Welly Yosi Arianti Yulasteriyani Yulasteriyani Yulia Saftiana YULIA SAFTIANA, YULIA Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar