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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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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
PENGARUH SIKAP BERWIRAUSAHA DAN DUKUNGAN SOSIAL TERHADAP INTENSI BERWIRAUSAHA MAHASISWA PENDIDIKAN EKONOMI ANGKATAN 2018-2019 UNIVERSITAS JAMBI Arpizal Arpizal; Sri Puji Rahayu; Novia Sri Dwijayanti
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 3 No. 1 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2021 - Mei 2022)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v3i1.844

Abstract

Penelitian ini bertujuan untuk memberikan gambaran sikap berwirausaha dan dukungan sosial terhadap intensi berwirausaha mahasiswa Pendidikan Ekonomi Angkatan 2018-2019 Universitas Jambi serta untuk menganalisis pengaruh sikap berwirausaha dan dukungan sosial terhadap intensi berwirausaha. Penelitian ini merupakan penelitian kuantitatif dengan metode expostfacto. Variabel sikap berwirausaha berpengaruh positif secara parsial terhadap intensi berwirausaha, hal ini dibuktikan dengan nilai thitung > ttabel atau 6,884 > 1,658. Variabel dukungan sosial berpengaruh positif secara parsial terhadap intensi berwirausaha, hal ini dibuktikan dengan nilai thitung > ttabel atau 8,464 > 1,658. Sikap berwirausaha dan Dukungan sosial secara simultan berpengaruh bersama-sama secara positif terhadap intensi berwirausaha, hal ini dibuktikan dengan nilai Fhitung > Ftabel atau 46,616 > 3,1 dengan nilai persamaan regresi berganda Y = 32,439 + 0,318 X1 + 0,299 X2 + e. Berdasarkan hasil penelitian diatas maka dapat di tarik kesimpulan bahwa sikap berwirausaha dan dukungan sosial berpengaruh positif dan signifikan terhadap intensi berwirausaha.
Peran Motivasi Belajar dalam Memediasi Komunikasi Guru Terhadap Hasil Belajar Siswa/I pada Mata Pelajaran Ekonomi Sekolah Menengah Atas Negeri (SMAN) 1 Kota Jambi Arpizal Arpizal; Sri Puji Rahayu
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 4 No. 1 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2022 - Mei 2023)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v4i1.1274

Abstract

Abstract: The purpose of this research is to analyze the effect of teacher communication on student learning outcomes, both directly and indirectly through learning motivation as an intervening variable. The population in this study were eleventh grade students of Senior High School (SMA) Negeri 1 Jambi City with a total of 123 students. Methods of data collection using survey methods, followed by statistical methods to test the hypothesis, namely by path analysis. The results of this study indicate that teacher communication has a positive and significant influence on student learning outcomes, both directly and indirectly through learning motivation as an intervening variable. Abstrak: Tujuan dilakukannya penelitian ini yaitu untuk menganalisis pengaruh komunikasi guru terhadap hasil belajar siswa/I baik secara langsung maupun tidak langsung melalui motivasi belajar sebagai variable intervening. Populasi dalam penelitian ini adalah siswa/I Sekolah Menengah Atas (SMA) Negeri 1 Kota Jambi kelas sebelas dengan jumlah 123 siswa/I. Metode pengumpulan data menggunakan metode survey, yang dilanjutkan dengan metode statistik untuk menguji hipotesis yaitu dengan analisis jalur. Hasil penelitian ini menunjukkan bahwa komunikasi guru memiliki pengaruh positif dan signifikan terhadap hasil belajar siswa/I baik secara langsung maupun tidak langsung melalui motivasi belajar sebagai variable intervening.
Bargaining for Punishment in Corruption Crime: Toward Justice from a Victimology Perspective Angga Aldilla Gussman; Hafrida Hafrida; Usman Usman; Sahuri Lasmadi; Elly Sudarti; Sri Rahayu
Ipso Jure Vol. 1 No. 11 (2024): Ipso Jure - December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/be8qn325

Abstract

Corruption is an extraordinary crime that causes significant losses to the state, both materially and immaterially, which has a broad impact on the economic, social and political stability of a country. As the main victim in corruption crimes, the state bears the burden of recovering the losses incurred. The concept of bargaining for punishment offers an alternative approach in corruption law enforcement by allowing the perpetrator to reduce the sentence through the return of state losses. This research aims to analyze the application of the concept of bargaining for punishment in the context of Indonesian criminal law, especially in realizing justice and benefits for the state as a victim. The method used is Normative Juridical legal research, this research discusses the relevance of bargaining for punishment in bridging the interests of the state for the recovery of losses with the principles of criminal justice. The results show that the application of this concept can accelerate the case settlement process, reduce the burden on the justice system, and maximize the return of lost state assets. However, the application of bargaining for punishment must be closely monitored so as not to harm the principle of justice, especially in dealing with perpetrators with a significant level of guilt. Bargaining for punishment has the potential to become a strategic mechanism in eradicating corruption in Indonesia, provided that it is applied proportionally by considering aspects of justice, expediency, and legal certainty. This research recommends strengthening regulations and guidelines for the implementation of bargaining for punishment to ensure optimal recovery for the state as victims of corruption crimes
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.
P PENINGKATAN LITERASI KEUANGAN DAN EDUKASI PENGELOLAAN KEUANGAN BAGI PELAKU UMKM DI KELURAHAN OLAK KEMANG Netty Herawaty; Sri Rahayu; Ratih Kusumastuti; Rahayu Rahayu; Widya Sari Wendry
Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/2025.v3i1/460/5/juramas

Abstract

The main objective of this community service is to improve the understanding and practical skills of MSME partners in financial literacy and management as a fundamental strategy to increase their business competitiveness. The main problems faced by MSME partners include (1) a lack of understanding of the importance of financial literacy; (2) a lack of structured transaction recording practices in accordance with accounting standards; and (3) the lack of a clear separation between personal and business finances. This results in weak control over cash flow and difficulties in determining working capital and business profitability. The method used in this activity is an educational approach through interactive lectures and technical assistance. The activity is carried out in several stages, including a preliminary survey, program socialization, training implementation (focusing on the importance of financial literacy, fund separation, and income-expenditure recording practices), activity evaluation, and program sustainability planning. It is hoped that through this community service, MSME actors in Olak Kemang Village will not only understand the theory but also be able to implement good financial management, so that simple financial reports can be presented, business capital can be managed well, and ultimately be able to encourage sustainable growth and MSME competitiveness.
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 -