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<![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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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[MANAJEMEN BIAYA AKTIVITAS DI-ERA PANDEMI COVID-19 PADA HOME INDUSTRI DI DESA MUARA PENIMBUNG ILIR ]]>
<![CDATA[Sri Maryati]]>;
<![CDATA[Muhammad Ichsan Siregar]]>;
<![CDATA[Abdullah Saggaf]]>;
<![CDATA[Trie Sartika Pratiwi]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ Jurnal Abdimas Musi Charitas Vol. 6 No. 1 (2022): Jurnal Abdimas Musi Charitas Vol 6, No. 1, Juni 2022 ]]>
Publisher : <![CDATA[Universitas katolik Musi Charitas ]]>
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DOI: 10.32524/jamc.v6i1.308
<![CDATA[The COVID-19 virus has had a significant impact on businesses. Both household business actors, small and medium businesses and businesses in an even larger scope. As one of the government's efforts to control the occurrence of a significant impact, the enactment of policies that support business actors to survive and also funding assistance that can be absorbed directlyThis service aims to provide understanding and knowledge as well as related activity cost management to be implemented as a provision in identifying costs attached to products, especially songket products at Songket SMEs in Muara Penimbung Ilir. Sriwijaya University through the service program did not escape participating in efforts to reduce the impact of Covid-19 for business actors by attracting villages in Inderalaya District, especially Muara Penimbung Village which is a fostered village of Sriwijaya University. Muara Penimbung Ilir Village is a village that is familiar with songket craftsmen. This service is carried out using several stages, namely the preparation stage, the core activity stage, and the monitoring and evaluation stage. As for this service activity, it concludes that the diversity of educational backgrounds and community livelihoods is one of the factors that Muara Penimbung Village requires attention in order to survive in the Covid 19 Pandemic Era, especially for Songket business actors. Lack of knowledge related to cost management makes it difficult for business actors to control costs and have not been able to identify costs that have added value and do not have added value for their products and which activity costs are attached to these products so that they are able to contribute to determining the selling price.Based on the results of our dedication in a series of stages, songket business actors have been able to understand and identify value-added and non-value-added costs and have tried to take into account related costs that can be considered to add value to their products.]]>
<![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 ]]>
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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 ]]>
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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[Manfaat Program CSR PT TeL Pulp and Paper untuk Pendidikan dan Kesehatan Masyarakat (People) Desa Banuayu ]]>
<![CDATA[Cecilia Tobing]]>;
<![CDATA[Randi Randi]]>;
<![CDATA[Yoyok Hendarso]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan Vol. 2 No. 1 (2023): Maret : Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan ]]>
Publisher : <![CDATA[Universitas Maritim AMNI Semarang ]]>
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DOI: 10.58192/sidu.v2i1.664
<![CDATA[Berdasarkan hasil penelitian mengenai manfaat program CSR PT TeL Pulp and Paper bagi pendidikan dan kesehatan masyarakat Desa Banuayu Kecamatan Empat Petulai Dangku Kabupaten Muara Enim, penelitian ini menggunakan metode penelitian kualitatif dan menggunakan teori triple bottom line dari John Elkington. Penelitian ini bertujuan untuk mendeskripsikan program CSR PT TeL Pulp and Paper untuk pendidikan dan kesehatan masyarakat Desa Banuayu. Dalam menganalisis manfaat program CSR PT TeL Pulp and Paper bagi masyarakat Desa Banuayu dapat disimpulkan bahwa PT TeL Pulp and Paper memberikan manfaat pendidikan dan kesehatan (people) Desa Banuayu dengan pengadaan program beasiswa ikatan dinas Bidiksitel, bantuan peralatan sekolah, bantuan fasilitas mencuci tangan, program sunatan massal.]]>
<![CDATA[Peran Kerapatan Adat Nagari (KAN) dalam Menyelesaikan Perkara Sako dan Pusako di Nagari Sulit Air Kecamatan X Koto Diatas Kabupaten Solok Sumatera Barat ]]>
<![CDATA[Nur Azizah]]>;
<![CDATA[Dadang Hikmah Purnama]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ Jurnal Empirika Vol 8, No 1 (2023) ]]>
Publisher : <![CDATA[Master Program in Sociology, Faculty of Social and Political Science, Universitas Sriwijay ]]>
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DOI: 10.47753/je.v8i1.132
<![CDATA[Penelitian ini bertujuan untuk memahami peran Kerapatan Adat Nagari (KAN) dalam menyelesaikan perkara sako dan pusako di Nagari Sulit Air Kecamatan X Koto Diatas Kabupaten Solok Sumatera Barat. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan strategi etnografi. Pengumpulan data diperoleh melalui wawancara mendalam dengan 11 informan, observasi dan dokumentasi. Hasil penelitian ini menunjukan bahwa Kerapatan Adat Nagari Sulit Air sudah berupaya dalam menjalankan perannya menyelesaikan perkara sako dan pusako sesuai dengan hukum adat istiadat yang berlaku. Sebagaimana dalam peraturan daerah yang sudah ditetapkan bahwa penyelesaian perkara diselesaikan dengan proses bajanjang naik batanggo turun. Kemudian masyarakat dan Pemerintah Nagari Sulit Air memiliki harapan yang besar terhadap Kerapatan Adat Nagari agar bisa menyelesaikan perkara sako dan pusako sehingga dapat membuat keputusan yang jelas. Namun dalam proses penyelesaian ini masih ada beberapa perkara yang belum bisa diselesaikan oleh Kerapatan Adat Nagari dan belum bisa memberikan keuputusan yang jelas terhadap suatu perkara. Kemudian masyarakat dan Pemerintah Sulit Air menilai bahwa Kerapatan Adat Nagari sudah berupaya menjalankan perannya walaupun masih jauh dari harapan yang mereka inginkan.]]>
