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All Journal DIGEST MARKETING E-Jurnal Ekonomi Sumberdaya dan Lingkungan E-Journal Perdagangan Industri dan Moneter e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Paradigma Ekonomika JEJAK JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Masyarakat, Kebudayaan dan Politik Jurnal Ilmiah Universitas Batanghari Jambi J-MAS (Jurnal Manajemen dan Sains) Martabe : Jurnal Pengabdian Kepada Masyarakat SCIENTIA JOURNAL Jambura Agribusiness Journal Dinasti International Journal of Education Management and Social Science Jurnal Ekonomi Pembangunan Jurnal Aisyah : Jurnal Ilmu Kesehatan Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Southeast Asia Studi Ilmu Manajemen dan Organisasi Studium: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Aktual International Journal of Humanities Education and Social Sciences Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Business Studies and Management Review Nomico Jurnal Riset Multidisiplin Edukasi AT-TAKLIM: Jurnal Pendidikan Multidisiplin IPSSJ Indonesian Journal of Innovation Multidisipliner Research Nomico
Junaidi Junaidi
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ANALISIS PERILAKU KETIDAKPATUHAN WAJIB PAJAK BADAN (Studi Empirik Pada Kantor Pelayanan Pajak Pratama Jambi) Nur Kasma Dewi; Junaidi; Salman Jumaili
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 3 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1173.998 KB) | DOI: 10.22437/jaku.v1i3.3174

Abstract

This research is replicated from Mustikasari research (2007) and has modified by researcher. This research was conducted to investigate corporate tax non compliance behavior, especially the company of manufacturing industry that was registered in Pratama Tax Office in Jambi. The design of this research was the survey research by using the instrument of the questionnaire. Research using 142 samples of corporate tax payers. The data was analysed using Structural Equation Modeling (SEM) with program AMOS 21.0. The results of hypothesis testing conclude that: (1) attitude toward non compliance behavior on tax professional intention is positive and significant; (2) subjective norm on tax professional intention is positive significant; (3) moral obligation on tax professional intention is positive and significant; (4) perceived behavioral control on tax professional intention is positive and significant; (5) perceived behavioral control on corporate tax non compliance is negative and not significant; (6) tax professional intention on corporate tax non compliance is positive and not significant; (7) perceived of corporate financial condition on corporate tax non compliance is positive and not significant; (8) perceived of corporate facilities on corporate tax non compliance is positive and not significant; (9) perceived of organizational climate on corporate tax non compliance is positive and significant; (10) perceived of Account Representative on corporate tax non compliance is positive and significant.
FAKTOR-FAKTOR YANG MEMPENGARUHI LUASNYA PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN (Studi pada perusahaan Indeks Kompas 100 periode 2012-2014) Suhailah Amatullah; Afrizal; Junaidi
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.59 KB) | DOI: 10.22437/jaku.v1i4.3177

Abstract

This study aimed to analyze the factors that affect the extent of the company's financial statement disclosures . Factors tested were public ownership , company size , profitability , the number of commissioners, the proportion of independent directors and the number of audit committee members.The sampling technique used was purposive sampling method on the company compass 100 index in the Indonesia Stock Exchange 2012-2014 . Sample consisted of 132 company financial statements , there are 73 items to measure broad disclosure of financial statement disclosures .The results showed a positive influence of independent variables which covers all the variables.However, the significant effect is the probability, proportion of independent commissioners and the number of the audit committee
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL INT Shylvia Andriani; Junaidi; Sri Rahayu
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.387 KB) | DOI: 10.22437/jaku.v1i4.3178

Abstract

The purpose of this research is to determine and obtains evidence empirical about the influence of the quality of human resources, the implementation of the regional financial accounting, and utilization of information technology on the quality of financial reports SKPD with a system of internal control the government as variable intervening. The research on the entire financial administration officials SKPD of Merangin regency on 2016 , by using the primary data was obtained from questionnaires distributed to respondents. A method of the sample collection by using purposive techniques of sampling , as many as 30 respondents. Analysis of data using smartpls version 3.0. through outer, inner model and hypothesis testing. Outer model and inner model showed the results of all research instrument are valid, realiabel and feasible to be to explain a model variables. The results of testing showing directly that the quality of human resources and the utilization of technology not significant on the quality of financial report, regional financial accounting system significant on the quality of financial report. Testing indirectly shows that the quality of human resources, regional financial accounting system, and utilization of information technology not significant on the quality of financial statements with internal control system of government as a variable no intervening. Implication from the review is expected to contribute empirically as lessons learned about the quality of human resources ,the system implementation accounting regional financial, utilization of information technology and system internal control the government in working units. Can also become as a reference for future researches and as information and consideration in the policies on regional financial management to achieve the quality of local government financial statements.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION (JRI) DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Survei Pada Perusahaan Perbankan di Kota Jambi) Primadi Prasetio; Junaidi; Asep Machpuddin
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (894.529 KB) | DOI: 10.22437/jaku.v1i4.3181

Abstract

ABSTRACT For reaching the target for the increase of managerial performance to consider factors that can influence the issue, among others, the participation of the budget. Participation budget can not walk alone in influencing managerial performance, but there are other factors that synergize, including organizational commitment and job relevant information (JRI). Researchs on the factors that influence managerial performance such as participation of the budget, organizational commitment and job relevant information has been carried out by some studies, but most of the empirical evidence is varied and inconsistent, which concluded that there was no direct relationship modest between participation and performance, including in the banking industry where the variable budget participation and managerial performance is the deciding factor thrive whether or not these companies so that from this article, researchers interested in conducting a study entitled "the Effect of participation budget on managerial performance with Job Relevant Information and Organizational commitment as a variable intervening" (survey on banking companies in the city of Jambi). "
PENGARUH SISTEM PENGUKURAN KINERJA, SISTEM REWARD, BUDAYA ORGANISASI, PEMBERDAYAAN PSIKOLOGIS DAN KEPUASAN KERJA TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada PT Bank Rakyat Indonesia Tbk Kantor Cabang Jambi) Rahmi Handayani; Afrizal; Junaidi
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.139 KB) | DOI: 10.22437/jaku.v1i4.3182

Abstract

The purpose of this study was to determine and obtain empirical evidence variable that effect managerial performance. variable examined in this study is performance measurement system, reward system, organization culture, psychological empowerment, job satisfaction. Until this research is PT Bank Rakyat Indonesia Tbk branch office in Jambi. Purposive sampling based on the results 44 manager that meet the criteria of the sample. Testing this hypothesis using multiple linear regression analysis. Hypothesistesting resultsshowthat performance measurement, reward system and organization cultureinfluence onmanagerial performance. Hypothesistesting resultsalsoshowthat psycholofical empowermenthas no influence and job satisfaction onmanagerial performance.
PENGARUH KETEPATAN SKEDUL ANGGARAN DAN KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH KABUPATEN BATANGHARI PROVINSI JAMBI Fauziah Fauziah; Junaidi Junaidi; Yuliusman Yuliusman
Jurnal Akuntansi & Keuangan Unja Vol. 2 No. 3 (2017): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.679 KB) | DOI: 10.22437/jaku.v2i3.4699

Abstract

Penelitian tentang penganggaran, pengaruh ketepatan skedul, dan partisipasi penyusun anggaran telah banyak dilakukan, tetapi pengaruh ketepatan skedul anggaran dan karakteristik tujuan anggaran terhadap kinerja manajerial SKPD sepanjang pengetahuan saya belum pernah di lakukan. Tujuan penelitian ini di lakukan untuk mencari bukti empiris apakah ada pengaruh ketepatan skedul anggaran dan karakteristik tujuan anggaran terhadap kinerja manajerial SKPD pada Pemerintah Kabupaten Batanghari. Populasi penelitian ini adalah seluruh SKPD yang ada di lingkungan Pemerintah Kabupaten Batanghari. Unit analisisnya adalah unsur pimpinan dan penyusun anggaran. Pengumpulan data dengan kuesioner yang di antar langsung oleh penulis, sebelum dilakukan pengujian hipotesis dengan analisa regresi berganda, terlebih dahulu dilakukan pengujian kualitas data dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara simultan dan secara parsial ketepatan skedul anggaran dan karakteristik tujuan anggaran berpengaruh secara signifikan terhadap kinerja manjerial SKPD. Kata Kunci: Ketepatan skedul anggaran, karakteristik tujuan anggaran dan kinerja manajerial SKPD.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Etika Terhadap Kualitas Audit (Studi Empiris Pada BPK RI Perwakilan Provinsi Jambi) Dwi Apriana P; Sri Rahayu; Junaidi Junaidi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 3 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.747 KB) | DOI: 10.22437/jaku.v3i3.5387

Abstract

This study aims to examine the influence of competence, independence, professionalism and ethics on audit quality of empirical studies at BPK RI Representative of Jambi Province. The data in this study is the primary data using questionnaires and the strengthening of the discussion is confirmed by the interview. The type of research in this study is quantitative research. The sample in this research is the auditor of BPK RI Representative of Jambi Province as many as 62 people. The analytical method used is descriptive statistical method and hypothesis test by using IBM SPSS. The result of the analysis proves that the competence, independence, professionalism and ethics influence simultaneously to the quality of audit BPK RI Representation of Jambi Province. While partially, competence and independency have no effect on audit quality at BPK RI representatives of jambi province, while professionalism and ethics have an effect on audit quality at BPK RI representatives of jambi province.Keywords: Competence, independence, professionalism, ethics and audit quality
Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Pemerintah Daerah (Studi Pada Pemerintah Kabupaten/Kota di Provinsi Jambi) Lia Anggraini; Sri Rahayu; Junaidi
Jurnal Akuntansi & Keuangan Unja Vol. 4 No. 1 (2019): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.879 KB) | DOI: 10.22437/jaku.v4i1.7428

Abstract

ABSTRACT The purpose of this study is to provide empirical evidence of the influence of the characteristics of local governments on the performance of municipal / regency regional governments in Jambi Province. The population in this study were 11 districts / cities (9 districts and 2 cities) in Jambi Province in 2011-2015, the number of observations in this study was 55. The analytical method used was quantitative analysis, with panel data regression models using Eviews.10. The results of the study show: (1) The size of the local government does not affect the performance of the district / city government in Jambi Province. (2) The level of regional wealth has an effect on the performance of the district / city local government in Jambi Province. (3) Dependence on the Center has an effect on the performance of the district / city government in Jambi Province, (4) Capital expenditure Ratio does not affect the performance of the regency and city governments in Jambi Province, (5) Legislative Size does not affect the performance of district / city governments in Jambi Province, (6) Leverage does not affect the performance of district / city governments in Jambi Province (7) Size of regional government, level of regional wealth, dependence on the center, capital expenditure, legislative size, and leverage on Government performance Regency / City Region in Jambi Province. Keywords: Local Government Size, Regional Wealth Level, Dependence on Center, Capital Expenditures, Legislative Size, Leverge. ABSTRAK Penelitian bertujuan untuk memberikan bukti empiris pengaruh Karakteristik Pemerintah Daerah terhadap Kinerja Pemerintah Daerah kota/kabupaten di Provinsi Jambi. Populasi dalam penelitian ini adalah 11 kabupaten/kota (9 kabupaten dan 2 kota) pada Provinsi Jambi Tahun 2011-2015, jumlah pengamatan penelitian ini sebanyak 55. Metode analisis yang digunakan adalah analisis kuantitatif, dengan model regresi data panel dengan menggunakan Eviews.10. Hasil penelitian menunjukkan: (1) Ukuran pemerintah daerah tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi. (2) Tingkat kekayaan daerah berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi. (3) Ketergantungan pada Pusat berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi, (4) Rasio belanja modal tidak berpengaruh terhadap kinerja pemerintah daerah kabupaten dan kota di Provinsi Jambi, (5) Ukuran Legislatif tidak berpengaruh terhadap kinerja pemerintah daerah kabupaten/kota di Provinsi Jambi, (6) Leverage tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi.(7) Ukuran pemerintah daerah, tingkat kekayaan daerah, ketergantungan pada pusat ,belanja modal, ukuran legislative, dan Leverage berpengaruh terhadap kinerja Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi. Kata Kunci: Ukuran Pemerintah Daerah, Tingkat Kekayaan Daerah, Ketergantungan pada Pusat, Rasio Belanja Modal, Ukuran Legislatif, Leverge.
Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Ekonomi dengan Alokasi Belanja Modal Sebagai Variabel Intervening Anisa Ayu L; Sri Rahayu; Junaidi
Jurnal Akuntansi & Keuangan Unja Vol. 4 No. 2 (2019): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.819 KB) | DOI: 10.22437/jaku.v4i2.7792

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan terhadap pertumbuhan ekonomi dengan alokasi belanja modal sebagai variabel intervening pada Pemerintah Kabupaten/Kota di Provinsi Jambi. Variabel kinerja keuangan yang diukur adalah derajat desentralisasi fiskal, pertumbuhan PAD, efektivitas PAD, Efisiensi Keuangan dan Kontribusi BUMD. Data dianalisis dengan analisis jalur menggunakaan program AMOS berdasarkan data sekunder berbentuk data panel yang bersumber dari data APBD Kabupaten/Kota di Provinsi Jambi. Hasil penelitian menunjukkan bahwa hanya derajat desentralisasi fiskal, efektivitas PAD dan efisiensi keuangan yang berpengaruh langsung terhadap alokasi belanja modal. Selain itu, hanya variabel pertumbuhan PAD, efektivitas PAD, efisiensi keuangan dan alokasi belanja modal yang berpengaruh langsung terhadap pertumbuhan ekonomi. Variabel alokasi belanja modal hanya memediasi secara parsial pengaruh variabel derajat desentralisasi fiskal, efektivitas PAD dan efisiensi keuangan terhadap pertumbuhan ekonomi. Kata Kunci: Kinerja Keuangan, Belanja Modal, Pertumbuhan Ekonomi.
Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Ekonomi Dengan Alokasi Belanja Modal Sebagai Variabel Intervening Anisya Ayu L; Sri Rahayu; Junaidi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 1 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v5i1.9252

Abstract

This study aimed to examine the effect of financial performance on economic growth with the allocation of capital expenditure as an intervening variable in District/City Governments in Jambi Province. The financial performance variables measured were the degree of fiscal decentralization, growth of PAD, effectiveness of PAD, financial efficiency and BUMD’s contribution. Data analyzed using path analysis with AMOS program were based on secondary data in the form of panel data sourced from district/city APBD datas in Jambi Province. The results showed that only the degree of fiscal decentralization, the effectiveness of PAD and financial efficiency had direct effect on the allocation of capital expenditure. In addition, only growth of PAD, effectiveness of PAD, financial efficiency and allocation of capital expenditures had direct effect on economic growth. The capital expenditure allocation variable only partially mediated the effect of the fiscal decentralization, PAD effectiveness and financial efficiency on economic growth. Keywords: Financial Performance, Capital Expenditure, Economic Growth.
Co-Authors AA Sudharmawan, AA Abdul Wahab Adi Bhakti Adi Bhakti Afrizal Aidillah Amri Lubis, Wahdan Ainun Iliana, Desra Al Parok Amri Amir Amri Amir Amri Amir Amri Amir Amril Amril Amril Amril Andi Subandi Andini Andini Andri Devita Anggraeni, Lidya Anisa Ayu L Anisya Ayu L Apri Sri Nurjanah Ari Susanto Arman Delis Asep Machpuddin Asfahani, Fadwa Rhogib Asharah, Dina Bayu Permana Candra Mustika Candra Mustika Celaudia Imelia Putri Cici Swarsih deki Irawan Delpi Iztihad Ilaika Denmar, Denmar Dira Puji Lestari Dwi Apriana P Dwi Hastuti Dwi Hastuti Dwi Noerjoedianto Dzaki Furqoni ZA Edwin Maulana Rozmar Erfit Erfit Erfit Erfit Erni Achmad Erni Achmad Ervina, Nella Etik Umiyati Faradina Zevaya Fauziah Fauziah Feby Yanti Rulenza Fera Diana Ferry Satria Ferry Satria Fitri Fitri Hardiani Hardiani Hari Prihanto, Purwaka Hartina, Siti Haryadi Haryadi Haryadi Haryadi - Haryadi Haryadi Haryadi Haryadi Hasan Basri Heni Pujiastuti Heppi Syofya, Heppi Heriberta Heriberta Heriberta Heru Prasetio Hesmi Susimandri Ilham Wahyudi Ilham Wahyudi Ilmiyati Ilmiyati Inisa, Azura irasriadipura irasriadipura Islakhiyah Islakhiyah Jaya Kusuma Jaya Kusuma Edi Jaya Kusuma Edy Jefri Marzal Jumairi Jumairi Juniati Juniati Lia Anggraini Lidya Anggraeni Litta Rizki Ardiningrum LUBIS, PAULINA Lubis, Wahdan Adillah Amri Maisyarah, Nyimas Dian Marsyandy Putri, Amanda Moh Sahroni Nurkodri Muhammad Azka Vernanda Muhammad Iqbal Muhammad Luthfi Muhammad Safri Muhammad Safri, Muhammad Mustakim Mustakim Mustika, Candra Mutiara Mardatillah Nazirwan Nazirwan Nella Ervina Nofridianti, Aulia Nofriyanti Nofriyanti Nopriansyah Nopriansyah Nur Cahaya Nur Kasma Dewi Nurfatia, Nabila Nurhayani dan Rosmeli Nurhayani Rosmeli Nurhayani nurhayani Nurhayani Nurhayani Nuri, Desi Rahma Nurjanah, Rahma Nurkodri, Moh Sahroni Nuwrun Thasimmim, Said Parluhutan Parluhutan Parmadi Parmadi Parmadi Parmadi, Parmadi, Parok, Al Pepi Putriani Prasetio, Primadi Prayanti, Novi Purwaka Purwaka Hari Prihanto Purwaka Hari Prihanto Qorina Novitri Raden Mohamad Herdian Bhakti Rafiqi Rahma Wardana Putri Rahmawati, Rahmawati Rahmi Handayani Raina Damarsari Ramadhan, Raihan Fajri Rhogib Asfahani, Fadwa Rio, Rio Rohana Rohana Safitri, Erni Sagita, Dora Salman Jumaili Sawaluddin F Tanjung Selamet Rahmadi Septina Sovia Setiawan Assegaf Setiawan Assegaf Shylvia Andriani Siga, Mustaqim Sirait, Juwita Siti Aminah Siti Hodijah Siti Hodijah Sri Rahayu Sri Rahayu Suhailah Amatullah Sulung Tino Anggara Suri, Putri Intan Syahmardi Yacob Syamsurijal Tan Syaparuddin Syaparuddin Syaparuddin Syaparuddin Tanjung, Sawaluddin F Tasia Sapta, Liliana Taufiq Taufiq Tawaffal, Fernada TITIN HARTINI Toher Junrillah Tona Aurora Lubis Tona Aurora Lubis Tri Egi Sundari Tri Utari Ukat Firmansyah ulfamawaddah ulfamawaddah Widiastuti, Fitri Yanti Heryanti Yudi Yudi Yuliusman - Yulmardi Yulmardi Yusral Yusral Zamzami Zamzami zamzami Zamzami Zamzami Zamzami Zamzami Zamzami, Wahyu Zulfanetti Zulfanetti Zulfanetti, Zulfanetti Zulfina Adriani Zulgani Zulgani