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All Journal Jurnal Akuntansi Multiparadigma Jurnal Computech & Bisnis (e-Journal) 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 KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Jurnal Karya Abdi Masyarakat Journal of Business Studies and Management Review JAMER Jambi Accounting Review (JAR) Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia Ipso Jure Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Pengabdian Masyarakat Jurnal Dinamika Sosial dan Sains Harmoni Economics: International Journal of Economics and Accounting Profixa: International Journal of Economic and Business Research
Sri Rahayu
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Systematic Literature Review: Determinants of Financial Statement Disclosure in Local Governments and Implications for Jambi City Government Mery Rohaya Sihombing; Sri Rahayu; Rico Wijaya
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kmqmhs27

Abstract

Financial statement disclosure is a critical element of public sector accountability and transparency, yet the determinants influencing disclosure quality in local governments remain fragmented across the literature. This study aims to systematically review and synthesize the determinants of local government financial statement disclosure and to derive implications for the Jambi City Government. Using a Systematic Literature Review (SLR) approach, relevant studies were identified from major academic databases and analyzed through thematic synthesis and qualitative content analysis. The findings indicate that disclosure quality is influenced by interconnected factors, including human resource competence, governance quality, internal control systems, audit mechanisms, organizational commitment, information systems, and accounting standards implementation. The review also reveals growing attention to technological and organizational dimensions alongside traditional governance and compliance factors. The synthesis suggests that effective disclosure practices require integrated institutional, managerial, and technological support rather than reliance on regulatory compliance alone. The study contributes by providing a comprehensive framework of disclosure determinants and offering evidence-based insights for strengthening financial transparency and accountability in local governments.
PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, AUDIT DELAY DAN FEE AUDIT TERHADAP AUDITOR SWITCHING Seli Puspita; Sri Rahayu; Riski Hernando
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/t83k6g62

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui dan memberikan bukti secara empiris mengenai Pengaruh Financial Distress, Audit Tenure, Audit Delay dan Fee Audit terhadap Auditor Switching. Penelitian ini dilakukan pada perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023). Jenis penelitian ini yaitu penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan yang telah diaudit yang diperoleh dari situs resmi perusahaan maupun situs resmi Bursa Efek Indonesia serta literatur, jurnal maupun sumber lain yang berkaitan dengan fenomena yang dibahas dalam penelitian ini. Teknik pemilihan sampel menggunakan purposive sampling yaitu berdasarkan kriteria yang telah ditentukan oleh peneliti sehingga didapat sampel sebanyak 79 perusahaan dengan 3 tahun pengamatan dengan jumlah keseluruhan 237 data observasi. Teknik analisis data dalam penelitian ini yakni menggunakan regresi Regresi Logistik yang diolah dengan bantuan aplikasi Spss 25. Hasil penelitian dapat disimpulkan bahwa: 1) Financial Distress secara parsial tidak berpengaruh terhadap Auditor Switching, 2) Audit Tenure secara parsial berpengaruh terhadap Auditor Switching, 3) Audit Delay  secara parsial tidak berpengaruh terhadap Auditor Switching,4) Fee Audit secara parsial tidak berpengaruh terhadap Auditor Switching,5) Financial Distress, Audit Tenure, Audit Delay dan Fee Audit secara simultan berpengaruh terhadap Auditor Switching.
The Role Of Electronic Word Of Mouth In Improving Product Purchase Decisions Which Social Media Activities, Easy Transactions, Product Quality, And Giveaway Promotions At The Kerinci Chic Shoes Store influence Elex Sarmigi; Sri Rahayu; Enggar Diah Puspa Arum; Rico Wijaya; Endah Sri Wahyuni
JURNAL COMPUTECH & BISNIS Vol. 18 No. 1 (2024): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/39qn9g83

Abstract

This research aims to determine whether social media activities, ease of transactions, product quality, and giveaway promotion can influence purchasing decisions directly or indirectly mediated by electronic word of mouth (E-WOM). This research uses a quantitative approach with primary data collected with the help of an online questionnaire using Google Forms. The population of this research is Chic Shoes Shop customers, with a sample of 104 buyers. This research data was analyzed using the Structural Equation Model (SEM) using the SmartPLS 3.2.9 application. This research found that product quality directly positively and significantly affects purchasing decisions. Meanwhile, social media activities, ease of transactions, giveaway promotions, and word of mouth cannot influence purchasing decisions directly. This research also found that social media activities, product quality, and giveaway promotion positively and significantly affected E-WOM. In contrast, ease of transactions did not significantly affect purchasing decisions directly. This research also found that E-WOM cannot mediate the relationship between social media activities, product quality, ease of transactions, and giveaway promotion on purchasing decisions.
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 Bella Ranita Putri Bunga Ayu Wulandari Dasrinal Tessal Dessy Rahkmawaty Destipa Imelia desty puji r Dhea Indah Arum Sari Dheny Wahyudhi Dheny Wahyudhi Dian Purnamasari Diane Marlin Dwi Febri S Dwi Noerjoedianto Eko Prasetyo Elly Sudarti Elsa Fandora Endah Sri Wahyuni Enggar Diah Puspa Arum Enggar Diah Puspa Arum Eri Noprianto Evi Hidayakh FADILAH FABIANY, NYAYU 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 Ika Rahmawati 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 Mery Rohaya Sihombing Miftahul Jannah Misni Erwati 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 Nys. Arfa 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 Rahayu Rainiyati Rainiyati Ratih Kusumastuti Rd. Halim Reni Yustien Reni Yustien Renny Listiawaty Rico Wijaya Z rifky Rike Setiawati Riski Hernando Rita Friyani Rizki Ibnu Rahmad Sahuri Lasmadi Salman Jumaili Samratul Fuady SAUDAGAR, FERDIAZ Seli Puspita Shylvia Andriani Sri Widiyati Susfayetti Syafrul Antoni Tari Apriani Tiara Lilis Surya Tiara Utami Tifanny Tifanny Tirza Venisia Sinambela Try Syeftiani Ummi Kalsum Usman Usman Widya Sari Wendry Wira Lestari Wiralestari Wirmie Eka Putra Wiwiek Tiswiyanti Wiwik Tiswiyanti Yolanda Ramadani Yudi Yudi - Yudi Yudi Yudi Yudi Yudi Yudi Yudi Yudi Yulia Monita Yuliana Yuliana Yuliana Yuliusman -