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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

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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

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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 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

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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

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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

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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.
Faktor-faktor sosial ekonomi yang mempengaruhi keterlibatan penduduk lanjut usia dalam pasar kerja di Provinsi Jambi Junaidi Junaidi; Erfit Erfit; Purwaka Hari Prihanto
Masyarakat, Kebudayaan dan Politik Vol. 30 No. 2 (2017): Masyarakat, Kebudayaan dan Politik
Publisher : Faculty of Social and Political Science, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.195 KB) | DOI: 10.20473/mkp.V30I22017.197-205

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The study aims to analyze: 1) individual characteristics and profession of elderly in Jambi province; 2) socioeconomic factors affecting involvement of elderly in labor market. Data used in this study is from “raw data” National Socio-Economic Survey or Survei Sosial Ekonomi Nasionnal (SUSENAS) of Jambi Province in 2015. The results of the study reveals: 1) the number of elderly working is relatively large. Nearly half (48,99 percent) of elderly have working as their main activity; 2) the characteristics of elderly who work are: a) predominant in rural areas; b) predominant by men; c) generally has status as the head of the family; d) generally less educated (only graduate from primary school or below); e) mostly working in agricultural with a relatively long working hours; 3) The results of binary logistic regression show that age, sex, education, marital status, status in family, health conditions, and location of rural-urban affect significantly involvement of elderly in labor market.
Pertambangan emas tanpa izin (PETI) dan kesejahteraan keluarga di sekitar wilayah pertambangan Junaidi Junaidi
e-Jurnal Ekonomi Sumberdaya dan Lingkungan Vol. 11 No. 1 (2022): e-Jurnal Ekonomi Sumberdaya dan Lingkungan
Publisher : Konsentrasi Ekonomi Sumberdaya Alam dan Manusia, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jels.v11i1.18988

Abstract

This study aims to 1) analyze the impact of illegal gold mining (IGM) on social, economic, and environmental conditions as well as the problems faced by families in the IGM area; 2) Formulate strategies for handling the impact of IGM on family welfare. The research was conducted in Pangkalan Jambu District, Merangin Regency, Jambi Province. The type of data used is primary data sourced from family respondents and informants in the area around mining. Data were collected through questionnaires, in-depth interviews, and Focus Group Discussions (FGD). The results of the analysis found that IGM activities in general have been able to grow new job opportunities and increase people's income. However, from social and environmental aspects, there are various negative impacts of IGM on family welfare. Therefore, in dealing with the impact of IGM on family welfare, three policy strategies are recommended, namely: 1) increasing family capacity; 2) strengthening the values ​​of local wisdom and social capital in society; 3) People's Mining Area and Small-Scale Mining programs. Keywords: Family welfare, Illegal gold mining, Income shock
Co-Authors AA Sudharmawan, AA Abdul Wahab Adi Bhakti Adi Bhakti Adi Bhakti Adi Bhakti Adi Bhakti Adi Bhakti Afrizal Al Parok Al Parok Amri Amir Amri Amir Amri Amir Amril Amril Amril Amril Andini Andini Andri Devita Anisa Ayu L Anisya Ayu L Apri Sri Nurjanah Ari Susanto Arman Delis Asep Machpuddin Bayu Permana Candra Mustika Candra Mustika Cici Swarsih Dira Puji Lestari Dwi Hastuti Dzaki Furqoni ZA Edward Edward Edwin Maulana Rozmar Erfit Erfit Erni Achmad Etik Umiyati Etik Umiyati Etik Umiyati Etik Umiyati Etik Umiyati Faradina Zevaya Fauziah Fauziah Fera Diana Fitri Fitri Hardiani Hardiani Haryadi Haryadi Haryadi Haryadi Haryadi Hasan Basri Heni Pujiastuti Heriberta Heriberta Ilham Wahyudi Ilmiyati Ilmiyati irasriadipura irasriadipura Islakhiyah Islakhiyah Jaya Kusuma Edi Jefri Marzal Jumairi Jumairi Lia Anggraini Litta Rizki Ardiningrum Muhammad Azka Vernanda Muhammad Iqbal Muhammad Safri Mutiara Mardatillah Nopriansyah Nopriansyah Nur Kasma Dewi Nurhayani Nurhayani Nyimas Dian Maisyarah Parluhutan Parluhutan Parmadi Parmadi Pepi Putriani Primadi Prasetio Purwaka Purwaka Hari Prihanto Purwaka Hari Prihanto Purwaka Hari Prihanto Qorina Novitri Rahma Wardana Putri Rahmi Handayani Raina Damarsari Rohana Rohana rosmeli, rosmeli Salman Jumaili Salman Jumaili Septina Sovia Shylvia Andriani Sihol Situngkir Siti Aminah Siti Hodijah Siti Hodijah Sri Rahayu Suhailah Amatullah Sulung Tino Anggara Syaparuddin Syaparuddin Syaparuddin Syaparuddin TITIN HARTINI Toher Junrillah Tona Aurora Lubis Tri Egi Sundari Tri Utari Ukat Firmansyah ulfamawaddah ulfamawaddah Yanti Heryanti Yuliusman - Yulmardi Yulmardi Yusral Yusral Yusrizal Yusrizal Zamzami Zamzami Zamzami Zamzami Zamzami Zulfanetti Zulfanetti Zulfina Adriani Zulgani Zulgani