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All Journal 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 Jambe Law Journal SCIENTIA JOURNAL JURNAL RISET AKUNTANSI JAMBI JOURNAL OF APPLIED MANAGERIAL ACCOUNTING IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam FINANCIAL : JURNAL AKUNTANSI JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) PAMPAS: Journal of Criminal Law Jurnal Engineering 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 Ipso Jure Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Pengabdian Masyarakat
Sri Rahayu
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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.
Models of Intellectual Intelligence, Emotional Intelligence and Emphasizing the Role of Auditor Performance with Spiritual Intelligence as Moderating Variables (Empirical Study of Inspectorate of Riau Province) Badewin; Amri Amir; Sri Rahayu; Rike Setiawati
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 2 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i2.3935

Abstract

The purpose of this study was to determine the effect of intellectual intelligence, emotional intelligence and role stress on auditor performance by using emotional intelligence as a moderator variable (an empirical study at the Inspectorate of Riau Province). All auditors from inspection agencies in Riau Province participated in this study. The sample for data analysis was selected by convenience sampling, so that the number of samples filled in the questionnaire was 68 respondents. The data analysis method uses the partial least square method with the structural equation model method which examines the influence of intelligence, emotional intelligence and role variables on auditor performance. The results of the study show that the intellectual intelligence variable has a positive and significant effect on performance; Emotional intelligence variable has no effect on auditor performance and role stress has no effect on auditor performance. Spiritual intelligence moderates the effect of intellectual intelligence on auditor performance. And spiritual intelligence cannot moderate the influence of emotional intelligence and role pressure on auditor performance
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
Effect of Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Net Profit Margin (NPM) and Earning Per Share (EPS) on Stock Prices Muhammad Rafi; Sri Rahayu; Muhammad Ridwan
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5035

Abstract

The purpose of this research is to examine and verify the impact of Return on Assets, Return on Equity, Debt to equity ratio of manufacturing companies, current ratio, net profit margin, and earnings per share related to stock prices focusing on the cement subsector and listed for 2016– 2021 on the Indonesia Stock Exchange. The sample analysis carried out in this study involved 5 companies, with observations made for 6 years from 2016 to 2021. The data used came from secondary sources, namely the company's annual financial statements downloaded from the IDX's official website. The research strategy for data analysis is multiple linear regression. The results of the study show that individually, Earning Per Share has an influence on stock prices, but Return on Assets, Return on Equity, Debt to Equity Ratio, Current ratio, net profit margin, and stock prices do not seem to be connected
Co-Authors Adriani Adriani Afrizal Aisyah Humairo Akbar Alfarisi Alviony Intania Amri Amir Andre Rabiula Angga Aldilla Gussman Anggun Iga Yuditiya Anisa Ayu L Anisya Ayu L Annisa Rahmadhani Arpizal Aspihani Ahyat Az-zhara Shatila B, Sylvia Kartika Wulan Badewin Bambang Hermanto Bunga Ayu Wulandari Dasrinal Tessal Dessy Rahkmawaty Destipa Imelia desty puji r Dhea Indah Arum Sari Dheny Wahyudhi Dian Purnamasari Diane Marlin Dwi Febri S Dwi Noerjoedianto Eko Prasetyo Elly Sudarti Elsa Fandora Endah Sri Wahyuni Enggar Diah Puspa Arum Eri Noprianto Evi Hidayakh Felix Andrian Ferri Saputra T Fitrini Mansur Gowon, Muhammad Hafrida Hamzah, Hamzah Harry Aprsiansyah Haryadi Haryadi Haryadi Haryadi Hendra Dhermawan Sitanggang Herry Liyus Hijjatun Nadia Ilham Wahyudi Indra Kharisma P Iqbal Kinanta Putra irasriadipura irasriadipura Jodion Siburian Junaidi Junaidi Khaldun, Muhammad Hafidz Ibnu Kusnadewi Lestari Lia Anggraini Lilik Purwastuti M. Ridwan Marizha Dwi R Miftahul Jannah Misni Erwati, Misni Monalisa Monalisa MUHAMMAD ALI Muhammad Rafi Muhammad Rakhendi Setiawan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nasution, Helmi Suryani Nella Permata S Netty Herawaty Novia Sri Dwijayanti Novrida Qudsi Lutfillah Nur Rahmi Okta Adi Saputra Padilah Padilah Parassela Pangestu Poni Hasperi 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 Reni Yustien Renny Listiawaty Rico Wijaya Z rifky Rike Setiawati Rita Friyani Rizki Ibnu Rahmad Sahuri Lasmadi Salman Jumaili Samratul Fuady SAUDAGAR, FERDIAZ Shylvia Andriani Susfayetti Tiara Lilis Surya Tiara Utami Tifanny Tifanny Ummi Kalsum Usman Usman Widya Sari Wendry Wiralestari, Wiralestari Wiwiek Tiswiyanti Wiwik Tiswiyanti Yolanda Ramadani Yudi - Yudi Yudi Yudi Yudi Yudi Yudi Yudi Yudi Yulia Monita Yuliana Yuliana Yuliana Yuliusman -