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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Erudio: Journal of Educational Innovation JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JURNAL RISET AKUNTANSI JAMBI JOURNAL OF APPLIED MANAGERIAL ACCOUNTING IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam FINANCIAL : JURNAL AKUNTANSI JURNAL LENTERA BISNIS Jurnal Akuntansi dan Keuangan FORTE JOURNAL Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Karya Abdi Masyarakat Journal of Business Studies and Management Review JAMER Jambi Accounting Review (JAR) Jurnal Pengabdian Pada Masyarakat Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Economic & Management Sciences (IJEMS)

Sri Rahayu

Department Accounting, Faculty Of Economics And Business, Universitas Jambi, Indonesia

Author-ID : 2476776

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Determinan ketepatan waktu pelaporan keuangan perusahaan pertambangan indonesia Tifanny Tifanny; Sri Rahayu; Reni Yustien
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 5 No 1 (2020): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.5.1.2020.53-60

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh debt to equity ratio profltabilitas, pergantian auditor dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan. Perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017 dipilih sebagai populasi penelitian. Metode pengambilan sampel adalah purposive sampling. Data dianalisis dengan regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas dan pergantian auditor memengaruhi ketepatan waktu pelaporan keuangan sedangkan variabel debt to equity ratio dan ukuran perusahaan tidak memeengaruhi ketepatan waktu pelaporan keuangan. Secara simultan keseluruhan variabel independen berpengaruh terhadap ketepatanwaktuan pelaporan keuangan. Abstract This study aims to analyze the effect of debt to equity ratio, profitability, auditor switching and size on the timeliness of financial reporting. Mining companies listed on the Indonesia Stock Exchange in 2014-2017 were selected as the study population. The sampling method is purposive sampling. Data were analyzed by logistic regression. The results showed that profitability and auditor turnover affect the timeliness of financial reporting. Debt to equity ratio and size do not affect the timeliness of financial reporting. Simultaneously, all of independent variable affected on the timeliness of financial reporting.

APAKAH FLEXIBLE PROCESS WORKFLOW BERPERAN MENENTUKAN NILAI PUBLIK? Alviony Intania; Sri Rahayu; Ratih Kusumastuti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 2 (2021): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.6.2.2021.77-88

Penelitian ini mengkaji pengaruh tingkat improve situation, capability level of actors, dan flexible process workflow terhadap nilai publik. Regresi linier berganda dipergunakan sebagai metode, dengan responden terpilih adalah masyarakat yang pernah melakukan pengurusan izin dan memanfaatkan e-government di Kota Sungai Penuh. Hasil penelitian membuktikan nilai publik dari proyek e-government dipengaruhi oleh improve situation dan capability level of actors. flexible process workflow tidak dapat mempengaruhi nilai publik. Hasil penelitian ini menemukan bahwa partisipasi masyarakat dibutuhkan proyek e-government. Partisipasi ini bukan hanya dalam penggunaan tetapi sebaiknya juga pada tahap perencanaan dan pengembangan. Abstract This study examines the effect of improve situation, capability level of actors, and flexible process workflow on public value. Multiple linear regression was used as a method, with the selected respondents being people who had done permit processing and used e-government in Sungai Penuh City. The results of the study prove that the public value of e-government projects is influenced by the improve situation and capability level of actors. flexible process workflow cannot affect public values. The results of this study found that community participation is required for e-government projects. This participation is not only in use but preferably also at the planning and development stages.

COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHAN Sri Rahayu; Yudi Yudi; Rahayu Rahayu; Novrida Qudsi Lutfillah; Dian Purnama Sari
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.20

Abstrak - Cost [In]Efficiency di balik Kebakaran Hutan dan LahanTujuan Utama - Penelitian ini bertujuan mengungkap realitas akuntansi dari persepsi masyarakat tentang penyebab dibalik terjadinya bencana berulang setiap musim kemarau.Metode - Data diperoleh dari hasil wawancara dengan masyarakat Jambi yang terdampak langsung bencana, pengamatan dan telaah dokumen. Kearifan lokal Jambi “merun” atau “muhun” digunakan sebagai alat analisis data.Temuan Utama - Hasil penelitian menunjukkan sebagian besar masyarakat menjadikan efisiensi biaya pembukaan lahan besar-besaran dibalik bencana ini. Bencana berdampak pada ekonomi, sosial, kesehatan dan pendidikan. Budaya lokal masyarakat yang sangat menghargai alam ikut terkiki.Implikasi Teori dan Kebijakan - Penindakan tegas terhadap oknum dibalik terjadinya kebakaran hutan dan lahan harus dilakukan. Selain itu, akuntabilitas yang dibangun bukan hanya bersifat kalkulatif, tetapi menuju akuntabilitas holistik. Kebaruan Penelitian – Penyelidikan atas efisiensi biaya menjadi kebaruan atas penelitian ini. Abstract - Cost [In]Efficiency on Forest and Land FiresMain Purpose - This study aimed to reveal the accounting reality of people's perceptions about the causes behind repeated disasters every dry season.Method - The data were obtained from interviews with the Jambi community directly affected by the disaster, observations and document reviews. Jambi local wisdom “merun” or “muhun” was used as a data analysis tool.Main Findings – This study showed that most communities made the cost efficiency of the large-scale land clearing behind this disaster. Disasters had an impact on the economy, society, health and education. Farmers and the local culture of the people who respect nature were also being eroded.Theory and Practical Implications - Strict action against the person behind the occurrence of forest and land fires must be carried out. In addition, the accountability that was built was not only calculative but led to holistic accountability.Novelty - The investigation of cost efficiency was the novelty of this research.

KONSEP PENGELOLAAN DANA JAMINAN KESEHATAN NASIONAL BERBASIS NOSARARA NOSABATUTU Dian Purnama Sari; Sri Rahayu; Yudi Yudi
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.06

Abstrak: Konsep Pengelolaan Dana Jaminan Kesehatan Nasional Berbasis Nosarara Nosabatutu. Penelitian ini bertujuan menawarkan sebuah pembaharuan dari “akar” pengelolaan dana Jaminan Kesehatan Nasional (JKN). Filosofi Nosarara Nosabatutu digunakan sebagai metode untuk membangun sebuah landasan baru yang lebih holistik dalam memenuhi kebutuhan semua pihak yang berkepentingan. Penelitian ini menghasilkan delapan komitmen dalam filosofi Nosarara Nosabatutu menjadi alat membangun sistem pengelolaan dana JKN yang baru. Diharapkan, JKN berbasis filosofi Nosarara Nosabatutu menghasilkan sebuah konsep pengelolaan dana yang baru sehingga jaminan kesehatan bagi seluruh masyarakat dalam semangat persaudaraan dan persatuan. Abstract: National Health Insurance Fund Management Concept Based on Nosarara Nosabatutu. This study aims to offer a renewal of the "roots" of managing the National Health Insurance (NHI) fund. Nosarara Nosabatutu's philosophy is used as a method for building a new foundation that is more holistic in meeting the needs of all interested parties. This research resulted in eight commitments in the Nosarara Nosabatutu philosophy to be a tool to build a new NHI fund management system. It is hoped that NHI based on the philosophy of Nosarara Nosabatutu will produce a new concept of fund management so that health insurance for all citizens in brotherhood and unity.

PERSONAL CHARACTER DEVELOPMENT OF ACCOUNTING STUDENTS THROUGH CASE-BASED METHOD DURING THE COVID-19 PANDEMIC Sri Rahayu; Netty Herwaty; R Rahayu
Erudio Journal of Educational Innovation Vol 9, No 1 (2022): Erudio Journal of Educational Innovation
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18551/erudio.9-1.8

Primary Objective - to analyze the actions and experiences of accounting lecturers and students in online learning during the Covid-19 pandemic.Method - The study was action research. Data were collected through observation, discussion, documentation, and interviews. Research participants consisted of lecturers and students. Data analysis employed an interactive model.Primary Findings - Lecturers should be more creative and innovative in managing online classes. The personal characters developed include high participation, tolerance, respect for differences, independence, and thinking fast and critically. Theory and Policy Implications – This research contributes to the development of accounting education. Universities and faculties can make the case-based method an alternative for technical accounting courses.The research novelty is implementing the case-based method in online accounting education.

How Performance Mediate the Effects of Participation and Control Environment on Transparency Sri Rahayu; Yudi Yudi; Rahayu Rahayu; Salman Jumaili
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p05

This study examines the effect of participation and the internal environment on transparency with performance as a mediator. PLS 3.0 was used to analyze the research data. We were collecting data using a questionnaire. The research respondents were principals, teachers, and employees of public elementary schools. The number of respondents was as many as three participants. The results showed that participation and control environment had a positive effect on performance. Performance has a positive impact on transparency. Performance can mediate the effect of participation and control environment on transparency. Schools and local governments can use performance measurement with educational scorecards to assess school performance. School performance is evaluated comprehensively, not only from the management of academic activities. Schools must pay attention to financial management performance as well. School transparency must also be considered to increase the trust of all stakeholders. Keywords: educational scorecard, school, stakeholders, academic, finance

PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL INT Shylvia Andriani; Junaidi; Sri Rahayu
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

The purpose of this research is to determine and obtains evidence empirical about the influence of the quality of human resources, the implementation of the regional financial accounting, and utilization of information technology on the quality of financial reports SKPD with a system of internal control the government as variable intervening. The research on the entire financial administration officials SKPD of Merangin regency on 2016 , by using the primary data was obtained from questionnaires distributed to respondents. A method of the sample collection by using purposive techniques of sampling , as many as 30 respondents. Analysis of data using smartpls version 3.0. through outer, inner model and hypothesis testing. Outer model and inner model showed the results of all research instrument are valid, realiabel and feasible to be to explain a model variables. The results of testing showing directly that the quality of human resources and the utilization of technology not significant on the quality of financial report, regional financial accounting system significant on the quality of financial report. Testing indirectly shows that the quality of human resources, regional financial accounting system, and utilization of information technology not significant on the quality of financial statements with internal control system of government as a variable no intervening. Implication from the review is expected to contribute empirically as lessons learned about the quality of human resources ,the system implementation accounting regional financial, utilization of information technology and system internal control the government in working units. Can also become as a reference for future researches and as information and consideration in the policies on regional financial management to achieve the quality of local government financial statements.

Pengaruh Rasio Keuangan Terhadap Perubahan Laba (Studi Empiris Pada Bank Pembangunan Daerah ‎Se-Sumatera) Tahun 2011-2017‎ Bambang Hermanto; Sri Rahayu; Yudi Yudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 5 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Penelitian ini bertujuan mengetahui pengaruh rasio keuangan terhadap Perubahan Laba pada Bank Pembangunan Daerah Se-Sumatera Tahun 2011-2017. Analisis data penelitian ini menggunakan teknik Statistik Deskriptif, dan pengujiannya menggunakan Uji Asumsi Klasik, Analisis Regresi Berganda, Uji Hipotesis dan Koefisien Determinasi. Hasil penelitian menunjukkan bahwa secara simultan NPL, CAR, BOPO, NIM, LDR dan ROA berpengaruh positif terhadap Perubahan Laba, secara parsial NPL berpengaruh positif terhadap Perubahan Laba, NIM berpengaruh negatif terhadap Perubahan Laba, ROA berpengaruh positif terhadap Perubahan Laba, dan CAR, BOPO dan LDR tidak berpengaruh terhadap Perubahan Laba. Kata Kunci: Bank Pembangunan Daerah, Perubahan Laba, NPL, CAR, BOPO, NIM, LDR, ROA.

Analisis Penerapan Standar Akutansi Keuangan Untuk Entitas Tanpa Akuntabilitas Publik (SAK – ETAP) ‎‎(Studi Kasus UMKM Batik Aksara Incung Kerinci)‎ Tiara Lilis Surya; Afirzal Afrizal; Sri Rahayu
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 6 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Penelitian ini bertujuan untuk menganalisis laporan keuangan yang dibuat UMKM Batik Aksara Incung Kerinci. Mengingat batik sudah dimmasukkan kedalam 76 warisan budaya tak benda oleh UNESCO, untuk tetap menjaga kelestariannya tentu UMKM harus Batik harus delengkapi laporan keuangan yang sesuai standar laporan keuangan untuk entitas tanpa akuntabilitas publik (SAK –ETAP). Analisis data dalam penelitian ini menggunakan model Miles dan Huberman, pnegambilan data dengan cara observasi, wawancara dan dokumnetasi. Hasil penelitian ini menunjukan bahwa UMKM Batik Aksara Incung belum menerapkan laporan keuangan SAK ETAP, kendala yang dihadapi dalam pnerapan SAK ETAP adalah ketidak tauan UMKM atas Standar tersebut, seta kurangnya sosialisasi dari pemerintah atau instansi terkait standar tersebut. Kata Kunci: Akuntansi, UMKM, SAK-ETAP

Praktik Pengawasan Pengelolaan Keuangan Sekolah Sri Rahayu; Mukhzarudfa; Yuliusman; Yuliana
Jurnal Akuntansi & Keuangan Unja Vol. 4 No. 1 (2019): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

ABSTRACT The purpose of this research to uncover the practice of supervision on school financial management. The data used in the form of primary to be collected through the questionnaire and in-depth interviews. Respondents and informants of this study were school principals and supervisors. Quantitative and qualitative research methods were used in this study. The results of the research show that supervision at the planning and implementation stage is very good, as evidenced by the involvement of stakeholders in the preparation of school plans, although with different patterns. Supervision at the reporting and accountability stage are still at a good position. The role of supervisor is very needed in supervising school financial management. Supervisory competence regarding financial management must be improved through training, socialization and technical guidance. Keywords : School , supervision , efficiency and effective ABSTRAK Tujuan penelitian ini untuk mengungkap praktik pengawasan pengelolaan keuangan sekolah. Data yang digunakan berupa data primer yang akan dikumpulkan melalui kuesioner dan wawancara mendalam. Responden dan informan penelitian ini adalah kepala sekolah dan pengawas sekolah. Metode penelitian kuantitatif dan kualitatif digunakan pada penelitian ini. Hasil riset menunjukkan pengawasan pada tahap perencanaan dan pelaksanaan sangat baik, terbukti dengan keterlibatan stakeholders dalam penyusunan rencana sekolah, walaupun dengan pola yang berbeda-beda. Pengawasan pada tahap pelaporan dan pertanggungjawaban masih berada pada posisi baik. Peran pengawas sangat dibutuhkan dalam pengawasan pengelolaan keuangan sekolah. Kompetensi pengawas tentang pengelolaan keuangan harus ditingkatkan melalui pelatihan, sosialisasi dan bimbingan teknis. Kata Kunci : Sekolah, Pengawasan, efisiensi dan efektif.

Co-Authors Adriani Adriani Afrizal Aisyah Humairo Akbar Alfarisi Alviony Intania Anggun Iga Yuditiya Anisa Ayu L Anisya Ayu L Annisa Rahmadhani Aspihani Ahyat Az-zhara Shatila B, Sylvia Kartika Wulan Bambang Hermanto Bunga Ayu Wulandari Destipa Imelia Dhea Indah Arum Sari Dian Purnamasari Dwi Febri S Dwi Noerjoedianto Elsa Fandora Endah Sri Wahyuni Enggar Diah Puspa Arum Eri Noprianto Evi Hidayakh Felix Andrian Ferdiaz Saudagar Ferri Saputra T Fitrini Mansur Gowon, Muhammad Hamzah, Hamzah Harry Aprsiansyah Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Hendra Dhermawan Sitanggang Ilham Wahyudi Indra Kharisma P Iqbal Kinanta Putra irasriadipura irasriadipura Jodion Siburian Junaidi Junaidi Khaldun, Muhammad Hafidz Ibnu Kusnadewi Lestari Lia Anggraini M. Ridwan Marizha Dwi R Miftahul Jannah Misni Erwati, Misni MUHAMMAD ALI Muhammad Rafi Muhammad Ridwan Mukhzarudfa Nasution, Helmi Suryani Nella Permata S Netty Herawaty Novrida Qudsi Lutfillah Nur Rahmi Okta Adi Saputra Parassela Pangestu Poni Hasperi Praditia Eko Prasetyo Utomo Pranatalindo S R Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rainiyati Rainiyati Ratih Kusumastuti Rd. Halim Reni Yustien Renny Listiawaty Rico Wijaya Z Rita Friyani Rizki Ibnu Rahmad Salman Jumaili Salman Jumaili Shylvia Andriani Susfayetti Tiara Lilis Surya Tiara Utami Tifanny Tifanny Ummi Kalsum Wendry, Widya Sari Wiralestari, Wiralestari Wiwiek Tiswiyanti Wiwik Tiswiyanti Yudi - Yudi Yudi Yudi Yudi Yudi Yudi Yudi Yudi Yuliana Yuliana Yuliana Yuliusman -

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