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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

Author-ID : 2428044

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

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TRAINING AND MENTORING IN PREPARING FINANCIAL STATEMENTS AT BUMDES MERTA SARI Nur Khamisah; Yusnaini Yusnaini; Asfeni Nurullah; Nilam Kesuma; Muhammad Hidayat; Abdul Rohman
COMMENT: Journal of Community Empowerment Vol 2, No 1 (2022): JUNE
Publisher : COMMENT: Journal of Community Empowerment

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

Analisis Framing dan Causal Cognitive Mapping dalam Pengambilan Keputusan Strategik: Suatu Studi Eksperimental Yusnaini Yusnaini
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.149

The objectives of this research are to examine and to give empirical evidence about framing and causal cognitive mapping effect on strategic decision making under uncertainty condition. The first hypothesis proposed is that there is bias in decision making caused by presented information of positive and negative framing. The second hypothesis suggests that the bias can be eliminated through causal cognitive mapping technique. In this research the bias that occurred can be measured by the risk of decision making preference, namely risk averse or risk seeking tendency.This research uses 2 x 2 between subject experimental designs. Participants are 114 student of MM UGM Jakarta executive class. In order to examine the hypotheses, independent sample t-test is used. The result is that the difference of average risk preference between participants who receive positive framing and participants who receive negative framing shows bias in decision making. The result of the test shows the supports the proposed hypotheses. This research empirically shows that framing and causal cognitive mapping technique affect strategic decision making under uncertainty. Specifically it can be concluded that: (1) decision makers that receive information in positive and negative framing will undergo bias in decision making; (2) participant who receive positive framing will tend to risk averse, whereas participant who receive negative framing will tend to risk seeking; (3) causal cognitive mapping technique can decrease bias as impact of framing in strategic decision making under uncertainty.

Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS) Fachri Syafaat; Tertiarto Wahyudi; Yusnaini Yusnaini
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 4 (2022): July 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

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

SOCIALIZATION AND ASSISTANCE OF SOCIAL MEDIA UTILIZATION TO INCREASE SELLING POWER OF MSMES IN KERINJING OGAN ILIR VILLAGE Yusnaini Yusnaini; Burhanuddin Burhanuddin; Arista Hakiki; Nur Khamisah
JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April
Publisher : Universitas Trisakti

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.

PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI PERIODE 2017-2021 Vera Vianna; Yusnaini Yusnaini
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini menganalisis strategi pajak, beban pajak tangguhan, dan struktur modal terhadap nilai perusahaan. Perusahaan Perkebunan BEI periode 2017-2021 dievaluasi. Data observasi dapat dianalisis dengan menggunakan uji asumsi klasik, regresi linier berganda, uji individu, uji simultan, dan uji determinasi. Perencanaan pajak tidak beri dampak nilai perusahaan, tidak seperti beban pajak tangguhan dan struktur modal. Struktur modal, penangguhan pajak, dan strategi pajak lainnya memengaruhi nilai perusahaan. Percobaan menemukan bahwa perencanaan pajak, biaya pajak tangguhan, dan struktur modal menjelaskan 19,7% dari harga saham. Aset Pajak Tangguhan, Kualitas Audit, Kepemilikan Manajerial, dan Kepemilikan Institusional menyumbang 80,3%.

MORAL INTENSITY AND ETHICAL ANALYSIS IN ACCOUNTING DECISION MAKING Yusnaini Yusnaini; Eka Meirawati
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.20367

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

Sociology of education: Strengthening the role of school committees in Sumber Rahayu Village, Muara Enim regency Yulasteriyani Yulasteriyani; Randi Randi; Dwi Mirani; Dian Sri Andriani; Yusnaini Yusnaini; Gita Insyanawulan; Yosi Arianti
Community Empowerment Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.8117

This activity aims to internalize the concept of educational sociology theory and strengthen the socio-cultural-educational relationship between the community and the school. This community service activity was carried out in three stages: pre-test, counseling, and post-test. The success of this community service activity can be measured from two achievements, including all series of community service events that went well and smoothly without hindrance, and sociology and school committee materials that were well received and understood by service participants. In addition, the pre-test and post-test results showed an increase in participants' knowledge and experience regarding the concept and theory of school committees.

Financial Distress, Free Cash Flow, Employee Diff, and Earnings Management Sri Maryati; Diah Fitriani; Yusnaini Yusnaini
Jurnal Akuntansi Bisnis Vol 21, No 2: September 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i2.10863

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.

TINGKAT RESPONSIVITAS MEMODERASI: KARAKTERISTIK PEMERINTAH DAERAH, TEMUAN HASIL PEMERIKSAAN DAN KINERJA KEUANGAN Ayunisa, Nirfa; Susetyo, Didik; Yusnaini, Yusnaini
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.7225

This research aims to examine the influence of local government characteristics and audit findings on financial performance moderated by the level of local government responsiveness. The population and sample are 180 districts and cities. secondary data from inspection reports. Financial reports audited by BPKRI from 2017 to 2019. Panel data regression analysis technique, eviews data processing software with a random effect model. The results show that legislative measures, SPI weaknesses and non-compliance with statutory regulations have no effect on financial performance. Meanwhile, government size and level of wealth have a significant effect on financial performance. The level of responsiveness cannot strengthen the influence of legislative measures, SPI weaknesses and non-compliance with statutory regulations on financial performance. Meanwhile, the level of responsiveness can strengthen the influence of government size and the level of regional government wealth on financial performance.

Accounting Information System Application Development on MSMEs in Kerinjing Village Arista Hakiki; Yusnaini; Aryanto
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.4

Accounting Information Systems can be used on all types and scales of business, both large scale and Micro, Small and Medium Enterprises (MSMEs). The phenomenon in the field shows that most MSMEs think that accounting information systems are not needed in managing business ventures and even seem expensive and complex. Based on this view, it is necessary to develop an accounting information system application for MSMEs. It is hoped that this development can provide solutions to problems related to the use of MSME accounting information system applications, especially in Kerinjing Village. Assistance activities for implementing accounting information system applications for MSMEs in Kerinjing Village, Ogan Ilir can be useful in contributing to the development of Micro, Small and Medium Enterprises business in Kerinjing Ogan Ilir Village, especially in optimizing the performance of accounting information systems. The output of this activity is an accounting information system application that can be implemented by MSMEs in Kerinjing Village, Ogan Ilir

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

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