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All Journal Jurnal Akuntansi Multiparadigma BIOEDUSAINS: Jurnal Pendidikan Biologi dan Sains JURNAL LENTERA BISNIS JAZ: Jurnal Akuntansi Unihaz Jurnal Akuntansi dan Keuangan (JAK) Jurnal Penelitian Pendidikan Indonesia Ulil Albab
Rahayu Rahayu
Universitas Jambi
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHAN Sri Rahayu; Yudi Yudi; Rahayu Rahayu; Novrida Qudsi Lutfillah; Dian Purnama Sari
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.20

Abstract

Abstrak - Cost [In]Efficiency di balik Kebakaran Hutan dan LahanTujuan Utama - Penelitian ini  bertujuan mengungkap realitas akuntansi dari persepsi masyarakat tentang penyebab dibalik terjadinya bencana berulang setiap musim kemarau.Metode - Data diperoleh dari hasil wawancara dengan masyarakat Jambi yang terdampak langsung bencana, pengamatan dan telaah dokumen. Kearifan lokal Jambi “merun” atau “muhun” digunakan sebagai alat analisis data.Temuan Utama - Hasil penelitian menunjukkan sebagian besar masyarakat menjadikan efisiensi biaya pembukaan lahan besar-besaran dibalik bencana ini. Bencana berdampak pada ekonomi, sosial, kesehatan dan pendidikan. Budaya lokal masyarakat yang sangat menghargai alam ikut terkiki.Implikasi Teori dan Kebijakan - Penindakan tegas terhadap oknum dibalik terjadinya kebakaran hutan dan lahan harus dilakukan. Selain itu, akuntabilitas yang dibangun bukan hanya bersifat kalkulatif, tetapi menuju akuntabilitas holistik. Kebaruan Penelitian – Penyelidikan atas efisiensi biaya menjadi kebaruan atas penelitian ini. Abstract - Cost [In]Efficiency on Forest and Land FiresMain Purpose - This study aimed to reveal the accounting reality of people's perceptions about the causes behind repeated disasters every dry season.Method - The data were obtained from interviews with the Jambi community directly affected by the disaster, observations and document reviews. Jambi local wisdom “merun” or “muhun” was used as a data analysis tool.Main Findings – This study showed that most communities made the cost efficiency of the large-scale land clearing behind this disaster. Disasters had an impact on the economy, society, health and education. Farmers and the local culture of the people who respect nature were also being eroded.Theory and Practical Implications - Strict action against the person behind the occurrence of forest and land fires must be carried out. In addition, the accountability that was built was not only calculative but led to holistic accountability.Novelty - The investigation of cost efficiency was the novelty of this research.
Pengembangan Lembar Kerja Peserta Didik (LKPD) Berpola Claim, Data, Warrant (Cdw) untuk Meningkatkan Kemampuan Argumentasi Siswa Rahayu Rahayu; Muhammad Haris Effendi
BIOEDUSAINS: Jurnal Pendidikan Biologi dan Sains Vol 3 No 2 (2020): BIOEDUSAINS:Jurnal Pendidikan Biologi dan Sains
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.258 KB) | DOI: 10.31539/bioedusains.v3i2.1790

Abstract

This study aims to develop student worksheets (LKPD) patterned claim, data, warrant (CDW) on human respiratory system material and find out how teachers respond and student responses and the effect of using LKPD on student argumentation ability. The development model used in this research is addie development model consisting of 5 stages, namely analysis, planning, development, implementation and evaluation. The development of this LKPD uses due diligence based on expert validation of materials and validation of media experts, as well as teacher response and student response. Data analysis techniques used are qualitative and quantitative data analysis. The results of both validators state that LKPD is worthy of testing. Furthermore, the results of the teacher's response also stated that the LKPD is feasible in the trial with a score of 93%. Then the results of the odd and even group student response were obtained from kappa test of 0.673 with high category and correlation test of 0.806 with very strong category. This means that the two groups of students have been in touch and agreed to state that LKPD is worthy of trial. In conclusion, students can understand the problem of claims, data, warrant (CDW) arguments judging by the score of the paired sample t test of 0.000 which means that there is an influence of the use of student worksheets (LKPD) on students' argumentation ability. Keywords: Claim, Data, Warrant (CDW), Student Worksheet (LKPD), Argumentation Ability.
PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, UKURAN KAP DAN OPINI AUDIT GOING CONCERN TERHADAP AUDITOR SWITCHING (Studi Pada Perusahaan Perbankan di Bursa Efek Indonesia Tahun 2009– 2014) Syafrul Antoni; Wirmie Eka Putra; Rahayu Rahayu
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.634

Abstract

The purpose of this study is to examine the factors that influence the turnover of publicaccounting firms (KAP). These factors are management change, audit opinion, hoodsize and going-concern audit opinion. This topic was chosen because the issue ofauditor independence regarding the length of the engagement period is still relevant inthe business world, besides the Government of the Republic of Indonesia through theMinister of Finance Decree No. 423 / KMK.06 / 2002 concerning Public AccountantServices regulates the limitation of the period of KAP engagement, so that it thenimpacts on the replacement of KAP.This study analyzes the impact of the independent variables on the replacement ofKAP using logistic regression analysis. The object of research is a company listed onthe Indonesia Stock Exchange in 2009-2014. Samples are selected by purposivemethod with a focus on banking companies. The type of data in this study isdocumentary data obtained from ICMD 2009-2014, as well as published audited annualfinancial reports.Tests on 78 samples of financial companies listed on the IDX during 2009-2014 statedthat changes in KAP were related and influenced by audit opinion. The other variablesin this study did not significantly influence.
PENGARUH PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN DAN PERPUTARAN AKTIVA TETAP TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN TAHUN 2017-2021 Rahmanita Rahmanita; Achmad Hizazi; Rahayu Rahayu
JURNAL LENTERA BISNIS Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i3.797

Abstract

This study aims to examine receivable turnover, inventory turnover, and fixed asset turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. This research is using quantitative method with secondary data. The population used in this research was 85 samples. Sampling is based on a purposive sampling method that follows certain criteria. The analytical method used is multiple linear analysis using SPSS. Based on the results of the partial or t test, receivables turnover variable has no effect on profitability, meanwhile inventory turnover and fixed asset turnover have a significant effect on profitability. Simultaneously accounts receivable turnover, inventory turnover, and fixed asset turnover have a significant effect on profitability in food and beverage companies listed on the Indonesia Stock Exchange. Keywords: Accounts Receivable Turnover, Inventory Turnover, Fixed Asset Turnover, Profitability
ANALISIS FINANCIAL DISTRESS DENGAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI TAHUN 2017-2021 Cristyn Yohanna Sianipar; Netty Herawaty; Rahayu Rahayu
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1008

Abstract

This research aims to analyze the effect of the Altman Z-score financial ratio on financial distress in automotive and component manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The independent variables in this study include Net Working Capital to Total Assets, Retained Earnings to Total Assets, Earning Before Interest, and Tax to Total Assets dan Book Value of Equity to Total Liabilities. The dependent variable is financial distress. Purposive sampling was used to select a sample of 12 companies, and descriptive statistics were applied using the SPSS version 25 program. The results of the study indicate that 7 companies are healthy, 3 companies are experiencing financial distress, and 2 companies are in a gray area. The result found that all four financial ratios partially have an effect on financial distress and simultaneously all four ratios also have an effect on financial distress.
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 Kinerja Keuangan pada Pemerintah Daerah Kota Jambi Tahun Anggaran 2019-2021 Rizkiza Aurin; Iskandar Sam; Rahayu Rahayu
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 4: Maret 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i4.1463

Abstract

Analysis of Financial Performance in Jambi City Local Government Fiscal Year 2019 - 2021 is the title of this study. The purpose of this research is to assess the financial performance of the Jambi City Regional Government utilizing the Decentralization Ratio, Regional Financial Independence Ratio, Regional Financial Dependency Ratio, PAD Effectiveness Ratio, and Ratio Shopping Efficiency. This is a quantitative descriptive study. This study makes use of secondary data in the form of the Jambi City Government's Regional Budget Realization Report (APBD) for the 2019 - 2021 Fiscal Year. The results demonstrate that the Jambi City Government's Financial Performance, as measured by the Ratio of Degrees of Decentralization, is classified as incapable of carrying out decentralization efficiently. The proportion Regional Financial Independence is defined as still relying on central and/or provincial government support, which is very high, and has not demonstrated independence in its regional financial performance. The Regional Financial Dependence Ratio classifies regions as having a strong reliance on the federal and/or provincial governments. It is effective since it is in the range of 90% - 99%, and the Expenditure Efficiency Ratio is efficient.
Co-Authors Achmad Hizazi Cristyn Yohanna Sianipar Dian Purnamasari Iskandar Sam Muhammad Haris Effendi Hasibuan Netty Herawaty Novrida Qudsi Lutfillah Rahmanita Rahmanita Rizkiza Aurin Salman Jumaili Sri Rahayu Syafrul Antoni Wirmie Eka Putra Yudi Yudi