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All Journal JDM Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Erudio: Journal of Educational Innovation Infestasi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Ilmiah Wahana Akuntansi EKONOMIS : Journal of Economics and Business IRJE (Indonesian Research Journal in Education) J-MAS (Jurnal Manajemen dan Sains) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Wawasan dan Riset Akuntansi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Sains Sosio Humaniora Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Buana Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Akuntansi dan Keuangan (JAK) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Jurnal Pengabdian Pada Masyarakat Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) International Journal of Management Research and Economics Journal of Innovative and Creativity JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) Asian Journal of Management, Entrepreneurship and Social Science Journal of Global Economic Research Jurnal Pengabdian Masyarakat Dhana AKRUAL : Jurnal Akuntansi dan Keuangan` Harmony Management: International Journal of Management Science and Business
Netty Herawaty
Universitas Jambi
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ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE DAN SPRINGGATE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN JASA KEUANGAN DAN ASURANSI (STUDI EMPIRIS PADA PERUSAHAAN DI BUMN TAHUN 2014 - 2016) Yosi Eka; Enggar Diah P.A; Netty Herawaty
Jambi Accounting Review (JAR) Vol. 2 No. 3 (2021): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini berjudul analisis financial distress dengan menggunakan metode Altman Z Score dan Springgate untuk memprediksi kebangkrutan pada perusahaan jasa keuangan dan asurangsi (studi empiris pada perusahaan di BUMN tahun 2014-2016). Tujuan penelitian untuk mengukur potensi financial distress perusahaan BUMN di Indonesia dengan menggunakan model Altman Z Score dan Springgate serta untuk melihat perbedaan penilaian potensi financial distress dengan menggunkan model Altman Z Score dan Springgate. Populasi dalam penelitian ini adalah perusahaan Jasa keuangan dan asuransi yang terdaftar di BUMN pada tahun 2014-2016. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 10 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah uji beda wicoxon dengan menggunakan software SPSS. Hasil penelitian ini menyimpulkan bahwa (1) berdasarkan penilaian potensi financial distress model Altman Z Score pada perusahaan BUMN periode 2014-2016 bahwa perusahaan berada dalam kondisi keuangan yang tidak bangkrut (2) berdasarkan penilaian potensi financial distress model Springate pada perusahaan BUMN periode 2014-2016 bahwa perusahaan berada dalam kondisi keuangan yang bangkrut (3) Berdasarkan hasil uji Wilcoxon menyatakan bahwa terdapat perbedaan penilaian potensi financial distress pada perusahaan BUMN dengan menggunakan model Altman Z Score dan Springate.
PENGARUH FEE AUDIT, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN ASIMETRI NFORMASI SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE, DAN KONSTRUKSI YANG TERDAFTAR DI BEI TAHUN 2016-2019) Rinaldi Rinaldi; Wirmie Eka P; Netty Herawaty
Jambi Accounting Review (JAR) Vol. 3 No. 1 (2022): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Fee Audit, Audit Tenure, dan Komite Audit terhadap Kualitas Audit dengan Asimetri Informasi sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini adalah perusahaan properti, real estate dan konstruksi yang terdaftar di BEI periode 2016-2019. Pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 33 perusahaan dalam penelitian ini, total data observasi sebanyak 132. Pengujian hipotesis dilakukan dengan analisis jalur menggunakan software SPSS 25.0. Hasil penelitian menunjukkan bahwa secara simultan Audit Fee, Audit Tenure, dan Komite Audit tidak berpengaruh terhadap Asimetri Informasi dan Kualitas Audit. Secara parsial Audit Fee, Audit Tenure, Komite Audit tidak berpengaruh terhadap Asimetri Informasi. Tenur audit mempengaruhi kualitas audit. Audit Fee, Komite Audit, dan Asimetri Informasi tidak berpengaruh terhadap Kualitas Audit. Melalui uji sobel, Asimetri Informasi tidak memediasi pengaruh Audit Fee, Audit Tenure, dan Komite Audit terhadap Kualitas Audit.
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA DAN REPUTASI KAP TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2020) Gabriel Siahaan; Yuliusman Yuliusman; Netty Herawaty
Jambi Accounting Review (JAR) Vol. 3 No. 1 (2022): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh opini audit tahun sebelumnya dan reputasi KAP baik secara simultan maupun parsial terhadap opini audit Going Concern. Penelitian ini menggunakan sampel perusahaan pertambangan yang terdaftar di BEI (Bursa Efek Indonesia) periode 2014 – 2020. Teknik sampling yang digunakan adalah purposive sampling. Sampel yang digunakan dalan penelitian ini berjumlah 15 perusahaan, total 105 data. Teknik analisis data yang digunakan meliputi analisa statistik frekuensi dan analisis regresi logistik. Software yang digunakan untuk olah data adalah SPSS 22 for windows. Hasil uji hipotesis menunjukkan bahwa opini audit tahun sebelumnya dan reputasi KAP berpengaruh simultan terhadap opini audit Going Concern. Pengujian secara parsial menunjukkan bahwa hanya opini audit tahun sebelumnya yang berpengaruh terhadap opini audit Going Concern, sedangkan reputasi KAP tidak berpengaruh terhadap opini audit Going Concern.
Penerapan WFH Sebagai Implikasi Transformasi Strategi Bursa Efek Indonesia Kantor Perwakilan Jambi Dalam Meningkatkan Literasi Pasar Modal Sarah Sinadela; Netty Herawaty; Muhammad Ridwan
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 1 (2023): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i1.3184

Abstract

This research aims to describe the transformation of the Jambi Representative Indonesia Stock Exchange (BEI) strategy in increasing capital market literacy during the Covid-19 pandemic after the implementation of Work From Home (WFH), education, socialization and various activities carried out as well as challenges and Problem Solving. This study uses a descriptive qualitative approach, with data collection techniques literature study, interviews, and documentation. Interviews were conducted with the Head of the Indonesia Stock Exchange Jambi Representative Office, Trainers, and Administrative Staff. The data analysis technique is done by inductive thinking. The results of the research show that there are strategies carried out by the Indonesia Stock Exchange (IDX) Jambi Representative Office, namely socialization and education strategies and other strategies in the form of digitalization strategies. Activities from this socialization and education strategy include public outreach, capital market schools (SPM), Islamic capital market schools (SPMS), visiting several agencies, establishing Investment Galleries, collaborating with securities companies and digitalization strategies, namely social media as a medium for disseminating information capital market. Challenges and problem solving include lack of understanding of digital applications and skills, limited internet and network access, lack of understanding of digital media communication culture. 
The effect of income prospects, social media, and environment through motivation on student entrepreneurial interests during the COVID-19 pandemic Netty Herawaty; Wiwik Tiswiyanti; Reni Yustien
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 6 (2023): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v10i6.16835

Abstract

This study aims to determine and analyze the effect of income prospects, social media, and environment on university students’ entrepreneurship interest during the Covid-19 pandemic directly and indirectly through motivation. This study uses primary data by distributing questionnaires to respondents. The population of this study is active students of the Faculty of Economics and Business, Universitas Jambi, Indonesia, in the even semester of 2020/2021. The sampling size in this study is determined using Slovin’s formula. The number of samples acquired is 191 students. The data is analyzed using path analysis. The results show that income prospects and social media directly affect motivation, while the environment does not directly affect motivation. The prospects of income, social media, and environment do not directly affect the interest in entrepreneurship, while motivation directly affects the interest in entrepreneurship. The motivation variable can mediate the income prospects and social media variable on the interest in entrepreneurship but cannot mediate the environmental variable in the interest in entrepreneurship. 
Peran Inkubator Bisnis dan Teknologi (IBT) Universitas Jambi dalam Pengelolaan Keuangan pada Bisnis Rintisan Gubuk Nenas Jambi (Studi Kasus pada Bisnis Rintisan Gubuk Nenas Jambi) Dwi Istiqomah; Netty Herawaty; Reni Yustien
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.719 KB) | DOI: 10.31629/jiafi.v6i1.4817

Abstract

This research aims to determine the role of Jambi University Business and Technology Incubator (IBT) in financial management process at Gubuk Nenas Jambi. This research also aims to determine the financial management process in Gubuk Nenas Jambi. This research is a qualitative descriptive research which shows the role of Jambi University’s IBT in conducting training and assistance in the financial management process at Gubuk Nenas Jambi. This research uses data collection techniques such as interview, literature study, and documentation of Gubuk Nenas Jambi’s financial records. The sampling technique carried out in this research used a purposive sampling technique. Data analysis carried out in the form of data collection, data reduction, data presentation, and drawing conclusions.
The Impacts of the Fraud Diamond Dimension, Religiosity, and Misuse of Information Technology on Student Academic Dishonesty Netty Herawaty; Masbirorotni Masbirorotni
Indonesian Research Journal in Education |IRJE| Vol. 6 No. 2 (2022): IRJE |Indonesian Research Journal in Education|
Publisher : Universitas Jambi, Indonesia

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Abstract

This research aimed to find out and analyze how the dimensions of fraud diamond, religiosity, and misuse of information technology affect student academic dishonesty in the COVID-19 era. This research used primary data by distributing questionnaires. The population of this research was active students in the faculty of economics and business, in one public university in Jambi. The sampling of this research used the Slovin formula for a minimum of 98 respondents. The method of data analysis was done by using the multiple regression. The research results showed that the fraud diamond dimension affected academic dishonesty, however, religiosity did not affect academic dishonesty, while misuse of information technology affected academic dishonesty.
Is Financial Management Mediating the Role of Love of Money and Human Resources Competence in Explaining MSMEs’ Performance? Netty Herawaty
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 10 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v10i1.7392

Abstract

This study aims to analyze the role of financial management in mediating the impact of the love of money and human resource competence on MSMEs’ performance. It used primary data gathered from 143 respondents through a direct survey. The respondents were the owners of culinary MSMEs in the City of Jambi that were selected based on a cluster sampling method to represent all types of culinary MSMEs. Six hypotheses were formulated to achieve the aim of the study. Path analysis based on multiple regression and Sobel tests were applied to test the hypotheses. The analysis results show that human resource competence affects financial management and impacts MSMEs’ performance directly and indirectly. On the other hand, love of money did not impact financial management. It did not impact MSMEs’ performance either directly or indirectly. Thus, this study provides a piece of evidence for financial management as a mediating variable between human resources competence and MSMEs’ performance.
ANALYSIS OF THE EFFECT OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY OF THE COST OF BANK LOANS IN THE COMPANY LQ-45 INDEX 2016-2021 Nia Sofiana Sofiana; Achmad Hizazi; Netty Herawaty
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 1 (2023): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v7i1.21958

Abstract

Salah satu sumber modal perusahaan diperoleh melalui pinjaman. Bank sebelum menyalurkan dananya akan mempertimbangkan besaran risiko bagi ke dua belah pihak. Risiko default risk yang dimliki perusahaan akan berbanding lurus dengan biaya pinjaman yang akan diberikan. Cara menekan default risk perusahaan ialah dengan melakukan tindakan monitoring. Tindakan monitoring yang dimaksudkan ialah dengan mengaplikasikan good corporate governance (GCG) juga monitoring dari kualitas audit eksternal. Riset ini bertujuan menjelaskan dan mengananlisis apakah GCG dan audit quality berpengaruh signifikan terhadap cost of bank loans. Pada riset ini GCG diwakili dengan 3 (tiga) variabel yaitu; kepemilikan institusional, komite audit, dan dewan komisaris independen. Terdapat beberapa variabel kontrol dalam riset ini yaitu; leverage, ukuran perusahaan, return on asset, probabilitas kebangkrutan, dan current ratio. Penelitian ini memiliki 141 amatan dengan 25 sampel dan 45 populasi. Kelayakan data diuji dengan statistic deskriptive dan uji asumsi klasik yang selanjutnya di analisis memakai analisis multiple linear regression. Hasil riset menyimpulkan secara parsial hanya kualitas audit yang terbukti berpengaruh negatif  terhadap cost of bank loans. Sementara variabel kepemilkan institusional, komite audit, dan dewan komisaris independen  juga variabel kontrol yaitu variabel leverage, ukuran perusahaan, ROA, probabilitas kebangkrutan, dan current ratio  secara parsial tidak ditemukan adanya keberpengaruhan terhadap cost of bank loans.   One source of company capital is obtained through loans. The bank before distributing the funds will consider the amount of risk for both parties. The risk of default risk owned by the company will be directly proportional to the loan costs that will be given. The way to reduce company default risk is to carry out monitoring actions through the implementation of good corporate governance and external audit quality. This research aims to explain and analyze whether good corporate governance and audit quality have a significant effect on the cost of bank loans. Good corporate governance in this research is represented by 3 (three) variables namely; the proportion of institutional ownership, the number of audit committees, and the proportion of independent commissioners. There are several control variables in this research, namely; leverage, company size, return on assets, bankruptcy probability, and current ratio. This study has 141 observations with 25 samples and 45 populations. The feasibility of the data was tested with descriptive statistics and classical assumption tests which were then analyzed using multiple linear regression. The research results concluded that partially only audit quality proved to have a negative effect on the cost of bank loans. Meanwhile, institutional ownership, audit committee, and independent board of commissioners variables as well as control variables, namely leverage, firm size, ROA, bankruptcy probability, and current ratio, partially found no effect on the cost of bank loans.
Faktor-faktor yang Mempengaruhi Keterlambatan Penyerapan Anggaran Satuan Kerja Kementerian/Lembaga di Wilayah Pembayaran KPPN Jambi Weni Febriani; Netty Herawaty; Gandy Wahyu Maulana Zulma
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3340

Abstract

The purpose of this study was to analyze and determine the effect of budget planning, human resources, and procurement of goods/services on delays in budget absorption for work units Ministries/Institutions in the Jambi KPPN environment. This type of research is quantitative with a population of 244 SATKERS at KPPN Jambi. To take a sample of 89 samples used the purposive sampling technique. The research variables are three independent variables, namely budget planning, human resources, and procurement of goods/services, and one dependent variable is the delay in budget absorption. Using multiple linear regression analysis with SPSS 25, the hypothesis was tested to analyze the correlation of the variables. Based on the research results, budget planning affects the delay in budget absorption, human resources affect the delay in budget absorption, and the procurement of goods/services affects the delay in budget absorption.
Co-Authors - Afrizal ., yasmin Abdallah, Zachari Achmad Hizazi Adisti Wulandari Afrizal Al Hafiz fitra Auliyah Aldi Dawamuz Z Amalia, Hafizha Azra Anci Fadelly A Anvy, Fairuz Putra Apriani, Rosa B, Sylvia Kartika Wulan Cristyn Yohanna Sianipar Damanik, Eva Setia Rini Dewi Fitriyani Dwi Istiqomah Enggar Diah P.A Enggar Diah P.A Enggar Diah Puspa Arum Erna Yuliwati, Erna Felix Andrian Firdaus, Ahmad Amri Fitriani Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gabriel Siahaan Halimatus Sakdiah Haryadi Haryadi Hazman Tharis Hernando, Riski Husnul Khotimah Ilham Wahyudi Jayawarsa, A.A. Ketut Laurencius Simatupang Liona Efrina S Mansur, Fitriani Mardwita, Mardwita MASBIROROTNI - Mufidah Mufidah Muhammad Ridwan Muhammad Ridwan Nanda, Dahlia Yulia Nela Safelia Nia Sofiana Sofiana Novia Dian Anggraini Nurika, Nurika Valaena Putri Pratama, Ramadan Rizky R Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Ratih Kusumastuti Reka Maiyarni Reni Yustien Reni Yustien Reni Yustien Rico Wijaya Z Rinaldi Rinaldi Riski Hernando Rita Friyani Rizal Syafiie, Moh. Rizki Yuli Sari Rizky Yulisari Roni, Kgs. A Rurry Patradhiani Sahat Maruli saleh, zulkifli Sarah Sinadela Satria Pradana Sherly Sarlina Simatupang, Laurencius SITI MARIYAH Soedjatmiko SRI RAHAYU Sri Rahayu Susfa Yetti syah, ikram Weni Febriani Widia, Oktari Widya Sari Wendry Wirdanadia, Ananda Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Wulan Novi Hastuti Yolanda, Ferry Yosi Eka Yudi Yudi Yudi Yudi Yuliusman - Zulma, Gandy Wahyu Maulana