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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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Analisis Kinerja Keuangan Pemerintah Daerah Dan Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal Az-zhara Shatila; Sri Rahayu; Salman Jumaili
JURNAL LENTERA BISNIS Vol 12, No 2 (2023): JURNAL LENTERA BISNIS, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i2.772

Abstract

This study aims to determine the financial performance of the Districts/Cities Governments in Jambi Province with the Regional Financial Independence Ratio and the Degree of Regional Financial Decentralization. As well determine the effect of Original Local Government Revenue (PAD), Balancing Funds and Financing Surplus on the Capital Expenditure in Districts/Cities in Jambi Province. This study is a quantitative descriptive research and quantitative research. The data used in this study is quantitative data with documentation techniques. The sample for this research is 11 districts/cities in Jambi Province on the official website of the Directorate General of Fiscal Balance. This study uses the Descriptive Analysis Method using ratios was used to financial performance of the Districts/Cities Governments in Jambi Province and Multiple Linear Regression Analysis with the help of SPSS version 25 was used to determine the effect of Original Local Government Revenue (PAD), Balancing Funds and Financing Surplus on the Capital Expenditure in Districts/Cities in Jambi Province. The results showed that the financial performance of the Districts/Cities Governments in Jambi Province, in terms of  Regional Financial Independence Ratio, was categorized as very low and the Degree of Regional Financial Decentralization Ratio, it was categorized as very less. The results of testing the effect of PAD, Balance Fund and SILPA variables on Capital Expenditure show that PAD has no effect on Capital Expenditure, Balance Fund has no effect on Capital Expenditure, SILPA has an effect on Capital Expenditure.Keywords: Local Government Financial Performance, PAD, Balancing Fund, SILPA
MAKNA BIAYA PADA RITUAL NGATURANG CANANG MASYARAKAT BALI Sri Rahayu; Yudi Yudi; Dian Purnama Sari
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7028

Abstract

Abstrak: Makna Biaya pada Ritual Ngaturang Canang Masyarakat Bali. Studi  ini  bertujuan  mengungkap makna pengeluaran uang pada ritual ngaturang canang oleh masyarakat Bali. Ngaturang canang merupakan ritual meletakkan banten kecil setiap pagi di tempat-tempat suci. Pengelompokan wujud budaya digunakan sebagai metode analisis. Hasil  penelitian menemukan bahwa setiap rumah tangga masyarakat Bali mengeluarkan biaya harian untuk membeli canang. Jumlah biaya tergantung kepada jumlah canang yang mengikuti jumlah merajan setiap keluarga.  Keluarga  tidak berusaha melakukan efisiensi dengan cara menghindari atau mengurangi jumlah canang. Masyarakat Bali memaknai biaya ritual canang bukan sebagai pengorbanan ekonomi, tetapi bermakna syukur untuk mendekatkan diri kepada Tuhan dan menyeimbangkan diri dalam kehidupan.Abstract: The Meaning of Cost in the Ngaturang Canang Ritual Bali. The study aims to reveal the meaning of spending in the Ngaturang Canang Ritual in Bali. Ngaturang Canang is a ritual of placing small offerings in the holy places every morning. Categorisation of cultural forms were utilised as analysis tools. The findings suggest that Balinese households spend some amount daily for the ritual according to the number of merajan in each family. The family never intends to reduce spending in the name of efficieny. The Balinese regards ritual cost of Canang not as economic spending, but as form of gratitude to bring one closer to God and to balance life.
PERBANDINGAN ALOKASI BELANJA DAERAH KABUPATEN/KOTA DI SUMATERA (SEBELUM DAN SAAT PEMILIHAN KEPALA DAERAH) Tiara Utami; Sri Rahayu; Muhammad Gowon
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 4 (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.v7i4.20349

Abstract

Tujuan penelitian ini adalah untuk mengetahui perbandingan alokasi belanja kabupaten/kota sebelum dan saat pemilihan kepala daerah di Sumatera. Perbandingan dilakukan dengan cara membandingkan rata-rata proporsi belanja sebelum dan saat pemilihan kepala daerah. Ada lima pos belanja yang dibandingkan, antara lain: belanja hibah, belanja bantuan sosial, belanja barang dan jasa, belanja modal, dan belanja bantuan keuangan. Sampel dalam penelitian ini berjumlah 45 kabupaten/kota yang mengikuti pemilihan kepala daerah serentak di Sumatera pada tahun 2020. Penelitian ini merupakan penelitian yang bersifat deskriptif kuantitatif dengan data yang bersumber dari APBD kabupaten/kota di Sumatera tahun anggaran 2019 dan 2020. Teknik analisis yang digunakan untuk menguji hipotesis adalah uji Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan terdapat perbedaan rata-rata pada alokasi belanja hibah, belanja bantuan sosial, belanja barang dan jasa, belanja modal, dan belanja bantuan keuangan sebelum dan saat pemilihan kepala daerah di Sumatera.
Kompetensi SDM, Pemanfaatan Teknologi Informasi dan SPIP Terhadap Kualitas Laporan Keuangan Pemerintah Kota Jambi: Komitmen Organisasi sebagai Pemoderasi Sri Rahayu; Anggun Iga Yuditiya
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.12253

Abstract

This study aims to obtain empirical evidence of the influence of human resource competence, utilization of information technology, and internal control systems on the quality of local government financial reports with organizational commitment as a moderating variable. The source of data in research is primary data with a questionnaire. The number of respondents was 67 people. Hypothesis testing uses moderated regression analysis with the help of the SPSS version 23 program. The results show that human resource competence, information technology utilization, and internal control systems affect the quality of the Jambi City government's financial reports. Organizational commitment moderates the influence of human resource competence on the quality of local government financial reports.
The effect of auditor's competence, experience, professional ethics, and auditor's professional skepticism on the auditor's ability in detecting fraud Salman Jumaili; Sri Rahayu; Rahayu Rahayu
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232923

Abstract

The Internal Auditor in Higher Education is the Internal Supervision Unit which is a Lecturer with Additional Tasks appointed by the Higher Education Leader whose task is to assist the leader in supervising, evaluating, and reviewing non-academic activities. This study analyzes the influence of competence, experience of auditors, professional ethics, and professional skepticism of auditors on the ability of auditors to detect fraud (Survey of SPI Members of State Universities in Indonesia). This study used a questionnaire survey method with the number of respondents 47 people. The data is processed using smart PLS 3.0. The results of the study indicate that in the SPI PTN members, only Competence affects the Auditor's Ability to Detect Fraud, while the other variables are Auditor Experience, Professional Ethics, and Auditor Professional Skepticism have no effect.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA MENTARI SWALAYAN MUARA BUNGO Rita Friyani; Sri Rahayu; Akbar Alfarisi
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.108

Abstract

This study aims to find out how the application of cash sales accounting information systems at Mentari Swalayan Muara Bungo. This study used a purposive sampling method with a total sample of 25 people. This type of research is a case study with data collection techniques used, namely interviews, documentation and questionnaires. The data analysis technique used to answer the problem formulation is a descriptive qualitative technique by describing the cash sales accounting information system applied to Mentari Swalayan Muara Bungo. The results of this study indicate that the implementation of the Cash Sales Accounting Information System at Mentari Swalayan Muara Bungo is very good, however there are still some weaknesses such as incomplete accounting records in the form of general journals, sales journals, cash receipts journals and accounting records in the form of warehouse cards.
UANG NAI': ANTARA CINTA DAN GENGSI Sri Rahayu; Yudi Yudi
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.043 KB) | DOI: 10.18202/jamal.2015.08.6018

Abstract

Abstrak: Uang Nai’: Antara Cinta dan Gengsi. Studi ini bertujuan memahami doi menre atau uang Nai’ dalam Budaya Panai’ Bugis Makassar saat menentukan besaran uang belanja perkawinan. Analisis data menggunakan pola budaya perkawinan adat masyarakat Bugis yang dikemukakakan oleh Lamallongeng. Hasil penelitian menemukan fenomena tingginya uang Nai’, mahar dan sompa dipandang kaum muda Bugis dan orang luar sebagai bentuk harga. Lamaran dianggap transaksional antara kedua keluarga calon pengantin. Pandangan ini keliru, sebab nilai dibalik budaya panai’ merupakan bentuk penghargaan budaya Bugis terhadap wanita, siri’, prestise dan status sosial. Uang nai’ merupakan bentuk penghargaan keluarga pihak pria terhadap keluarga wanita karena telah mendidik anak gadisnya dengan baik. Abstract: Money of Na’i: Between Love and Prestige. This study is aimed to understand doi menre or money of Na’i at Panali’ culture of Bugis Makassar in determining amount of the wedding. The study used wedding culture pattern stated by Lamallongeng. The result shows that the higher of uang Nai’, dowry dan sompa have viewed by youth and society around as a form of price. Panai culture is a form of Bugis culture appreciation to the bride, siri’, prestige, and social status instead considered as a transactional between two families. Money of nai’ as an appreciation of groom family to bride because they have educated the woman as well.
The Effect of Financial Literacy, Financial Inclusion, Financial Technology Towards Financial Performance of Micro Business (Case study of micro waqf bank customers at As'ad Islamic Boarding School, Jambi City) Dhea Indah Arum Sari; Sri Rahayu; Muhammad Ridwan
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4491

Abstract

The aim of this research is to investigate how financial literacy, financial inclusion, and financial technology influence the financial performance of micro-enterprises.A sample of 68 respondents was randomly selected for data analysis through a questionnaire. The hypotheses were tested using the multiple linear regression analysis method with the assistance of SPSS For Window Version 25 software. The findings indicate that financial literacy, financial inclusion, and financial technology significantly influence the financial performance of micro-enterprises. Specifically, financial literacy positively affects the financial performance of micro-enterprises, while financial inclusion does not have a significant impact. Additionally, financial technology positively influences the financial performance of micro-businesses
Effect of Audit Delay, Audit Fee, Audit Tenure, and Going Concern Opinion for Voluntary Auditor Switching Annisa Rahmadhani; Sri Rahayu; Ratih Kusumastuti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4531

Abstract

This study examines the effect of audit delay, fees, tenure, and opinion going concern on voluntary auditor switching in financial sector companies listed on the IDX from 2017 to 2022. This research uses a quantitative approach with secondary data and a purposive sample of 222 companies. using logistic regression analysis with SPSS version 26. The results revealed that audit delay has a significant positive effect, while audit tenure has a significant negative effect on voluntary auditor switching. However, audit fees and going-concern opinions have no significant effect on voluntary auditor switching
Analysis of Village Government Financial Performance Using the Value for Money Method in Pamenang District, Merangin Nur Rahmi; Sri Rahayu; Salman Jumaili
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4740

Abstract

The purpose of this study was to determine the financial performance of village governments in Pamenang District, Merangin Regency using the value for money method which measures economic ratios, efficiency ratios and effectiveness ratios. This research is quantitative descriptive. The data used in this research is secondary data with documentation techniques. This research was conducted in 13 villages in Pamenang District, Merangin Regency. The results showed that the financial performance of the Village Government in Pamenang District, Merangin Regency, seen from the average economic ratio, was categorized as quite economical, seen from the efficiency ratio, it was categorized as efficient and the effectiveness ratio was categorized as quite effective
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 -