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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
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Analysis of ethical decisions of tax consultants in Southern Sumatra Region Wiwik Tiswiyanti; Haryadi Haryadi; Sri Rahayu; Enggar Diah Puspa Arum
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 3 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (786.08 KB) | DOI: 10.22437/ppd.v10i3.13123

Abstract

This study aims to determine the factors that influence the ethical decision-making of tax consultants in the Southern Sumatra Region. The population of this research is all tax consultants who are members of the Indonesian Tax Consultants Association (IKPI), which includes the provinces of Lampung, South Sumatra, Bangka Belitung, and Jambi. The total population is 139 tax consultants. The entire population was used as the research sample (with a return sample of 109 respondents). Data were analyzed using SEM-WarpPLS. The results of the analysis found that: (1) Machiavellian had a negative effect on ethical decisions (2) Machiavellian had a negative effect on ethics and social responsibility (3) Ethics and social responsibility had a positive effect on ethical decisions (4) Ethics and social responsibility can partially mediate the relationship between Machiavellian and ethical decisions
Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Anggaran Belanja Modal (Studi Empiris pada Pemerintah se-Provinsi Jambi Tahun 2010-2014) Parassela Pangestu; Sri Rahayu; Fitrini Mansur
JURNAL RISET AKUNTANSI JAMBI Vol. 3 No. 1 (2020): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i1.325

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap belanja modal. Penelitian ini menggunakan sampel Kabupaten dan Kota di Provinsi Jambi periode 2010 – 2014. Ada 9 Kabupaten, 2 Kota, dan 1 Provinsi yang menjadi subjek penelitian ini, yaitu Kabupaten Batanghari, Kabupaten Bungo, Kabupaten Kerinci, Kabupaten Merangin, Kabupaten Muaro Jambi, Kabupaten Sarolangun, Kabupaten Tanjung Jabung Timur, Kabupaten Tanjung Jabung Barat, Kabupaten Tebo, Kota Jambi dan Kota Sungai Penuh, serta Provinsi Jambi. Penelitian ini menggunakan data sekunder yang diperoleh dari Laporan Keuangan masing-masing pemerintah daerah. Data penelitian berjumlah 60 data. Teknik analisis data dalam penelitian ini analisis regresi linear berganda dengan menggunakan software SPSS versi 22 for windows. Hasil penelitian adalah sebagai berikut. Hipotesis pertama, hasil menunjukkan bahwa PAD dan DAU berpengaruh terhadap belanja modal. Hipotesis kedua, PAD berpengaruh terhadap belanja modal. Hipotesis ketiga DAU tidak berpengaruh terhadap belanja modal.
Pengaruh Desentralisasi Fiskal, Kemandirian Keuangan Daerah, Efektivitas dan Efisiensi Terhadap Pertumbuhanekonomi dengan Indeks Pembangunan Manusia Sebagai Variabel Intervening (Studi Empiris Pada Pemerintahan Kabupaten Kota di Provinsi Jambi Tahun 2016-2019) irasriadipura irasriadipura; Sri Rahayu; Junaidi Junaidi
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 2 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v7i2.16267

Abstract

Penelitian ini memiliki tujuan untuk menguji pengaruhantara desentralisasi fiskal, Kemandiriaan Keuangn Daerah, Efektiitas dan Efisiensi terhadap pertumbuhan ekonomi dengan Indeks Pembangunan Manusia sebagai varibel intervening.Sampel penelitian adalah Kabupaten/Kota di Provinsi Jambi, dengan menggunakan data sekunder dari Biro Pusat Statistik   Indonesia periode 2016 sampai dengan 2019.Analisis data dilakukan dengan menggunakan analisis jalur dengan program SPSS.Hasil analisis mengindikasikan bahwa, pertama,desentralisasi fiskal, Kemandirian Keungan Daerah dan Efektivitas berpengaruh terhadap Pertumbuhan Eknomi, namun Efisiensi tidak berpengaruh terhadap Pertumbuhan Eknomi. Desentrlisasi Fiskal dan Efisiensi melalui Indeks Pembangunan Manusia Tidak berpengaruh terhadap Pertumbuhan Eknomi.Dan Kemndirin Keungan Daerah dan Efektiitas melalui Indeks Pembangunan Manusia berpengaruh terhadap Pertumbuhan Eknomi.
Pengaruh Perencanaan, Transparansi, Akuntabilitas dan Pengawasan Terhadap Daya Serap Anggaran Satuan Kerja di Lingkungan Kantor Wilayah Badan Pertanahan Nasional Provinsi Jambi dengan Gaya Kepemimpinan Sebagai Variabel Moderating Nella Permata S; Sri Rahayu; Yudi Yudi
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 2 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v7i2.19119

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh variabel perencanaan, transparansi, akuntabilitas dan pengawasan terhadap daya serap anggaran satuan kerja di lingkungan Kantor Wilayah BPN Provinsi Jambi dengan gaya kepemimpinan sebagai variabel moderating. Responden penelitian yang digunakan sebagai sampel berjumlah 48 orang. Kuisioner yang kembali dan dapat diolah berjumlah 45. Analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa perencanaan, transparansi dan akuntabilitas berpengaruh positif tapi tidak signifikan terhadap daya serap anggaran yang artinya bahwa perencanaan, transparansi dan akuntabilitas tidak dapat meningkatkan daya serap anggaran. Sedangkan pengawasan berpengaruh positif signifikan terhadap daya serap anggaran yang artinya bahwa pengawasan dapat meningkatkan daya serap anggaran. Variabel gaya kepemimpinan juga tidak dapat memoderasi hubungan antara daya serap anggaran dengan variabel perencanaan, transparansi, akuntabilitas dan pengawasan yang artinya gaya kepemimpinan tidak bisa memperkuat hubungan antara variabel daya serap anggaran dengan perencanaan, transparansi, akuntabilitas dan pengawasan.
Pengaruh Locus of Control, Emotional Quotient, Skeptisme dan Kompleksitas Tugas terhadap Kualitas Audit di KAP Kota Palembang Felix Andrian; Sri Rahayu; Netty Herawaty; Rahayu Rahayu
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 3 (2022): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i3.2449

Abstract

This research was conducted with the aim of examining the factors that are thought to affect audit quality in Palembang City. The population in this study were auditors who worked at KAP in Palembang City. This research was conducted with a total population of 10 KAP offices in Palembang City which had 64 auditors as respondents in this study. The results of the study concluded that locus of control, emotional intelligence, skepticism, and task complexity have an effect on audit quality.
FACTORS AFFECTING THE QUALITY OF REGIONAL FINANCIAL SUPERVISION Aspihani Ahyat; Sri Rahayu; Susfa Yetti
Journal of Business Studies and Management Review Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.099 KB) | DOI: 10.22437/jbsmr.v4i2.14183

Abstract

This research was conducted to analyze several factors that affected the quality of the inspectorate supervision, namely Independence, objectivity, expertise, due professional care, and accountability. Multiple regression analysis was chosen for this research, and the F statistic test and T statistic test were utilized for Hypothesis Test. The result indicated that (1) independence affected the quality of the inspectorate supervision, (2) objectivity affected the quality of the inspectorate supervision, (3) expertise affected the quality of the inspectorate supervision, (4) due professional care did not affect the quality of the inspectorate supervision, (5) accountability affected the quality of the inspectorate supervision. The influence of Independence, objectivity, expertise, due professional care, and accountability toward the inspectorate supervision had a strong coefficient of determination.
Pengaruh Penerapan Standar Akuntansi Pemerintahan, Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintahan Daerah Kabupaten Bungo Harry Aprsiansyah; Sri Rahayu; Misni Erwati
Jambi Accounting Review (JAR) Vol. 1 No. 1 (2020): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (758.258 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan Standar Akuntansi Pemerintahan, Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Bungo. Data yang digunakan dalam penelitian ini adalah data primer, dengan metode pengumpulan data dilakukan dengan menyebarkan kuesioner. Penelitian ini menggunakan sampel jenuh. Sampel yang digunakan sebanyak 36 responden. Pengolahan data menggunakan software SPSS 22. Sebelum dilakukan pengujian hipotesis dilakukan uji kualitas instrumen dan uji asumsi klasik. Hasil pengujian kualitas instrumen yang terdiri dari uji validitas dan reliabilitas menunjukkan bahwa semua item pertanyaan valid dan reliabel. Hasil uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas menunjukkan bahwa semua data memenuhi persyaratan. Hasil pengujian hipotesis menunjukkan bahwa secara simultan Penerapan Standar Akuntansi Pemerintahan, Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Mempengaruhi Kualitas Laporan Keuangan Pemerintah Kabupaten Bungo. Secara parsial variabel Penerapan Standar Akuntansi Pemerintahan dan Penggunaan Teknologi Informasi tidak berpengaruh terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Bungo dan variabel Kompetensi Sumber Daya Manusia berpengaruh terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Bungo.
Pengembangan Modul Matematika sebagai Penunjang Pembelajaran secara Online untuk Siswa SMK yang Melaksanakan Prakerin (Praktek Kerja Industri) Sri Rahayu; Bunga Ayu Wulandari; Muhammad Ali
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 1 (2023): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i1.3303

Abstract

This study aims to produce a Mathematics Module to Support Online Learning for Vocational High School Students Carrying Out Internships (Industrial Work Practice). This research is development research, with the research design used is Research and Development (R&D) with the ADDIE model (Analyze, Design, Development, Implementation, Evaluation) which consists of five stages, namely the analysis stage, design stage, development stage, implementation stage and evaluation stage. The subjects of this study were 20-30 students of class XI Automotive Light Vehicle Engineering at Setih Setio 1 Muara Bungo Vocational School. The procedure for this research was preliminary research, designing modules, preparing instruments, expert tests, individual tests, and student tests. The feasibility of this product is seen from the results of expert validation by achieving the appropriate criteria for the module. Research results based on the assessment of material experts in the very feasible category, and the media expert's assessment in the very feasible category, the assessment of students on small-scale tests and large-scale tests gave an average percentage of positive responses. Based on the assessment of material experts, media experts, design experts, student responses, it can be concluded that the mathematics module with statistics material is appropriate for use as a support for SMK students who carry out Internship (Industrial Work Practice).
Local government performance: financial condition perspective Sri Rahayu; Yudi Yudi; Rahayu Rahayu
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 6 (2023): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v10i6.11779

Abstract

The government performance measurement is essential to assess target achievement and public services, one of which is measured from the perspective of financial conditions. This study aimed to measure the performance of the regency and municipal in Jambi Province. The measurement used eight ratios of the basic factors of local governments' finance to analyze financial conditions. Furthermore, Jambi municipal and Sungai Penuh municipal are the regions with the best financial condition viewed from regional income factors. At the same time, Tanjabbar has the best financial condition from regional expenditure factors. From operational factors, the best position was held by three regions: Kerinci, Tanjabbar, and Sarolangun Regencies. Additionally, Muaro Jambi Regency has the best financial condition viewed from the debt structure factor. Overall, the regencies and municipalities in Jambi Province are in good financial condition. Four regions are averagely good, six regions have better financial conditions, and one region is in the best financial condition compared to those included in the assessment process.
Local government performance: financial condition perspective Sri Rahayu; Yudi Yudi; Rahayu Rahayu
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 6 (2023): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v10i6.11779

Abstract

The government performance measurement is essential to assess target achievement and public services, one of which is measured from the perspective of financial conditions. This study aimed to measure the performance of the regency and municipal in Jambi Province. The measurement used eight ratios of the basic factors of local governments' finance to analyze financial conditions. Furthermore, Jambi municipal and Sungai Penuh municipal are the regions with the best financial condition viewed from regional income factors. At the same time, Tanjabbar has the best financial condition from regional expenditure factors. From operational factors, the best position was held by three regions: Kerinci, Tanjabbar, and Sarolangun Regencies. Additionally, Muaro Jambi Regency has the best financial condition viewed from the debt structure factor. Overall, the regencies and municipalities in Jambi Province are in good financial condition. Four regions are averagely good, six regions have better financial conditions, and one region is in the best financial condition compared to those included in the assessment process.
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 -