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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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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
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, SISA LEBIH PEMBIAYAAN ANGGARAN DAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAMBI Iqbal Kinanta Putra; Sri Rahayu; Rita Friyani
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1049

Abstract

Regional government financial performance is the level of achievement of work results in the field of regional finance and a tool that can be used to record, measure, assess and achieve effective and efficient implementation of regional financial management. This research aims to examine the influence of local original income, balancing funds, excess budget financing and regional expenditure on the financial performance of district/city regional governments in Jambi province for the 2018-2022 period. The data used is secondary data obtained from the Jambi Province DJPK website and the total data is 55 from 11 district/city samples obtained using non-probability sampling techniques. The results of the research reveal that the regional original income variable has a positive effect on the financial performance of regional governments and the remaining variables over budget financing and regional expenditure have a negative effect on the financial performance of regional governments, but the balancing funds variable has no effect on the financial performance of regional governments. The results of this research indicate the importance of increasing regional funds in improving government performance and services to the community. Keywords: Regional Original Income, Balancing Funds, Excess Budget Financing, Regional Expenditures, Regional Government Financial Performance.
Pendampingan Pengelolaan Keuangan pada Organisasi Perempuan di Kota Jambi Herawaty, Netty; Rahayu, Sri; Rahayu, Rahayu; Wendry, Widya Sari; B, Sylvia Kartika Wulan
Jurnal Pengabdian Pada Masyarakat Vol 9 No 2 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i2.704

Abstract

Organisasi Aisyiyah dan Forhati Jambi bekerja sama dalam program pengabdian untuk meningkatkan pemahaman dan keterampilan pengelolaan keuangan. Tujuan program ini yaitu untuk meminimalkan perbedaan dalam penyusunan laporan keuangan. Tantangan yang dihadapi adalah perbedaan persepsi tentang akun yang digunakan, ketidaksamaan dalam penggunaan istilah, kurangnya data yang jelas untuk penyusunan laporan, dan kurangnya pemeriksaan internal yang efektif. Solusinya adalah memberikan pendampingan tentang pengelolaan keuangan. Metode yang digunakan adalah ceramah dan pendampingan langsung dalam menyusun laporan keuangan. Proses pengabdian meliputi survei awal, sosialisasi, pelaksanaan program, evaluasi, dan upaya untuk menjaga keberlanjutan program. Harapan dari program ini adalah agar pengurus dapat menyusun laporan keuangan secara sesuai dengan standar akuntansi, mengurangi perbedaan persepsi tentang akun, dan meningkatkan pengetahuan tentang pengelolaan keuangan. Hasilnya diharapkan akan memberikan pemahaman yang lebih baik tentang pentingnya pengelolaan keuangan dalam organisasi dan penyusunan laporan keuangan sesuai dengan standar akuntansi. The Aisyiyah and Forhati Jambi organizations are collaborating on a service program to enhance understanding and skills in financial management. The aim of this program is to minimize discrepancies in financial report preparation. Challenges include differing perceptions of the accounts used, inconsistencies in terminology, a lack of clear data for report preparation, and ineffective internal audits. The solution is to provide guidance on financial management. The methods employed include lectures and direct assistance in preparing financial reports. The service process includes initial surveys, socialization, program implementation, evaluation, and efforts to sustain the program. The hope for this program is that it enables administrators to prepare financial reports in accordance with accounting standards, reduce differences in account perceptions, and enhance knowledge of financial management. The expected outcome is to provide a better understanding of the importance of financial management in organizations and the preparation of financial reports in accordance with accounting standards.
Pengaruh Solvabilitas, Profitabilitas, dan Umur Perusahaan terhadap Audit Delay pada Perusahaan sektor Consumer Cylicals yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022 Elsa Fandora; Sri Rahayu; Yudi Yudi
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.579

Abstract

This research aims to determine the influence of solvency, profitability, and company age on audit delay in companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange from 2020 to 2022. This study is quantitative in nature. The sample was taken using Purposive Sampling, consisting of 25 companies out of 157 companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during 2020-2022, resulting in 75 analyzed data points. The analytical techniques employed included descriptive statistics and multiple linear regression analysis. The data was processed using SPSS version 26 for Windows. Solvency was measured using Debt to Asset Ratio (DAR), profitability was measured using Return on Asset (ROA), and company age was measured by subtracting the year of the study from the year the company was listed on the Indonesia Stock Exchange. The partial results of this research indicate that profitability and company age have an influence on audit delay, while solvency does not affect audit delay in companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange.Keywords: Audit delay, Solvency, Profitability, Company age. 
PENGARUH INDEPENDENSI DAN INTEGRITAS TERHADAP KINERJA PENGAWASAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING Okta Adi Saputra; Sri Rahayu; Susfa Yetti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12433

Abstract

A high level of voluntary disclosure can indeed increase the transparency of the his study aims to determine the influence of independence and integrity on the performance of supervision through motivation as an intervening variable at the Provincial Inspectorate of Jambi. The approach used in this research is a quantitative approach. The data used in this study are the results of questionnaires filled out by auditors and P2UPD (Regional Government Internal Supervisory Apparatus). The data collection technique employed is the distribution of written statement questionnaires. Subsequently, the data analysis technique used is SmartPLS version 4. The results of this study indicate that the variables of independence and integrity affect the performance of supervision. However, the motivation variable does not affect the performance of supervision. Furthermore, the variable of independence through motivation on the performance of supervision and the variable of integrity through motivation do not affect the performance of supervision. Keywords: Independence, Integrity, Supervision performance, Motivation
ANALISIS PENGARUH PENDAMPINGAN KELUARGA TERHADAP PENGETAHUAN DAN PERILAKU GIZI IBU BALITA KOMUNITAS SAD DI JAMBI Ummi Kalsum; Dwi Noerjoedianto; Rizki Ibnu Rahmad; Hendra Dhermawan Sitanggang; Helmi Suryani Nasution; M. Ridwan; Rd. Halim; Haryadi Haryadi; Adriani Adriani; Jodion Siburian; Sri Rahayu; Praditia Eko Prasetyo Utomo; Renny Listiawaty
FORTE JOURNAL Vol 4 No 2 (2024): Edisi Juli 2024
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/fj.v4i2.906

Abstract

Masalah gizi masih cukup tinggi di Indonesia dan juga Provinsi Jambi baik itu permasalahan gizi kurang dan stunting. Permasalahan gizi balita juga ditemukan pada komunitas Suku Anak Dalam dan masih cukup tinggi. Hal ini dikarenakan rendahnya pengetahuan dan perilaku gizi. Tujuan penelitian adalah menilai efektivitas pendampingan dan edukasi kepada ibu balita komunitas SAD terhadap peningkatan pengetahuan dan perilaku gizi ibu balita SAD di desa Dwi Karya Bakti Kecamatan Pelepat Kabupaten Bungo Provinsi Jambi. Metode penelitian adalah Mixed Method dengan rancangan Sequential Eksplanatori yang dilakukan di permukiman komunitas SAD desa Dwi Karya Bakti. Populasi dan sampel pada penelitian ini adalah semua ibu yang memiliki bayi dan balita. Data dianalisis dengan t-paired test. Penelitian menemukan terdapat peningkatan pengetahuan dan perubahan perilaku ibu balita SAD tentang gizi setelah dilakukan pendampingan dan edukasi selama 6 bulan oleh mahasiswa studi independen (program MBKM). Peningkatan nilai rata-rata skor pengetahuan dan perilaku ibu tentang gizi terbukti signifikan dengan P-value masing-masing sebesar P= 0,000 untuk pengetahuan dan P=0,017 untuk perilaku antara sebelum dan sesudah dilakukan pendampingan. Disarankan untuk memberikan pendampingan dan edukasi yang rutin secara berkesinambungan kepada ibu balita komunitas SAD agar status gizi dan kesehatan ibu dan anak balita semakin meningkat.
Strengthening the Economy through Family Skills Enhancement Training Rahayu, Sri; Yudi, Yudi; Rainiyati, Rainiyati; Hamzah, Hamzah; Tiswiyanti, Wiwik; Khaldun, Muhammad Hafidz Ibnu
Jurnal Karya Abdi Masyarakat Vol. 9 No. 1 (2025): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jkam.v9i1.37201

Abstract

Each family member must have the skills to support each other in improving the family's welfare. Husbands and fathers, as heads of the family, must be able to manage all family activities. As the family's financial manager, the mother has the authority to manage all family income well so that it can be used to meet the family's needs. Mothers and children can also contribute to finding sources of revenue for the family. This community service activity (PkM) is carried out by improving the skills of mothers and young women to manage family finances and strengthen business skills as an alternative source of family income. The business skills provided are sewing traditional community clothing at the activity partner's location. All participants were very enthusiastic about participating in the training activities. This was evident from the discussion and the many questions asked by group members. Members and prospective group members hope that training activities to improve skills for women can continue to be carried out in the future.
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 -