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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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Prevention of Fraud to Achieve Accountability For Village Fund Management Mufidah Mufidah; Netty Herawaty
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14, No 1 (2023): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v14i1.363

Abstract

The study aims to analyze the influence of internal control and competence on fraud prevention to achieve accountability for village fund management in pandemic times. Internal control and competence of village officials become one of the challenges in this pandemic period where the village government is more efficient and effective in using the budget. But there are still factors that cause reduced accountability in the management of village funds caused by the change of village heads that bring an overhaul of their leadership structure. In addition, there are still many activities that are not in accordance with Permendes priority.This resulted in one of the causes of weak internal control and competence possessed by the village apparatus. This study used Purposive sampling in Muaro Jambi district as many as 50 respondents. This research is quantitative research with a causality research design. Cross-section data types and primary data sources. Data analysis techniques using SEM-PLS. The results showed that internal control significantly affects fraud prevention directly, and indirectly affects accountability. Conversely, competence does not affect fraud prevention and does not affect either directly or indirectly on accountability for village fund management. Fraud prevention affects accountability of village fund management.
PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) Aldi Dawamuz Z; Yudi Yudi; Netty Herawaty
Jambi Accounting Review (JAR) Vol. 3 No. 2 (2022): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Financial distress, Audit tenure dan Opini audit going concern tahun sebelumnya terhadap penerimaan audit going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor aneka industri yang terdaftar di BEI periode 2018-2020. Pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sebanyak 28 sampel dalam penelitian ini, Total 84 pengamatan. Pengujian hipotesis dilakukan dengan analisis regresi logistik dengan menggunakan software SPSS 26.0. Hasil penelitian menunjukkan bahwa Financial distress, Audit tenure, dan Opini audit going concern tahun sebelumnya secara simultan berpengaruh terhadap penerimaan audit Going concern. Financial distress dan Opini audit going concern tahun sebelumnya secara parsial berpengaruh terhadap penerimaan Opini audit Going concern. Sedangkan audit tenure secara parsial tidak berpengaruh terhadap penerimaan opini audit Going concern.
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEGAWAI TERHADAP KARAKTERISTIK LAPORAN KEUANGAN: THE EFFECT OF ACCOUNTING INFORMATION SYSTEM, INTERNAL CONTROL SYSTEM AND EMPLOYEE PERFORMANCE ON THE CHARACTERISTICS OF FINANCIAL STATEMENTS Halimatus Sakdiah; Netty Herawaty; Fredy Olimsar
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.310-322

Abstract

The goal of this study is to determine and evaluate the influence of accounting information system, internal control system and employee performance on the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province. This study utilized both primary and secondary data on a sample of 50 employees involved in the financial process of the Jambi Provincial Public Works and Public Housing Service. Data collection using the questionnaire method using an interval scale. Analyses of multiple linear regression by using SPSS for Windows. The findings revealed that partially and simultaneously the variables of the accounting information system, internal control system and employee performance affect the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province.
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.
Penerapan sistem pengendalian manajemen dan pengendalian internal terhadap kinerja karyawan pelayanan medis pada puskesmas di Kota Jambi Yustien, Reni; Herawaty, Netty
Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i1.17396

Abstract

This study aims to determine the implementation of management control systems and internal controls on the performance of medical service employees at health centers in Jambi city. The data used in this study is primary data through the distribution of questionnaires to puskesmas employees who work at Jambi city health centers. The sampling technique used was purposive sampling to obtain a sample of 10 accredited health centers. The analytical method used in this research is descriptive analysis. The first study results indicate that the management control system on the performance of medical service employees at the Jambi City Health Center has been implemented effectively. Second, internal control on the performance of medical service employees at the Jambi City Health Center has been implemented effectively. Third, the performance of employees at the Jambi City Health Center has been effective. Fourth, implementing the management control system and internal control on the performance of medical service employees at the Jambi City Health Center has been carried out effectively and efficiently.
PENGARUH LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN MAHASISWA DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JAMBI) Nurika, Nurika Valaena Putri; Herawaty, Netty; Yustien, Reni
Jambi Accounting Review (JAR) Vol 4 No 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.30037

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap perilaku keuangan mahasiswa dengan religiusitas sebagai variabel moderasi. Populasi dalam penelitian ini adalah mahasiswa program studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi. Sampel dalam penelitian ini dipilih melalui metode simple random sampling dengan jumlah sampel sebanyak 285 mahasiswa. Penelitian menggunakan analisis regresi linear sederhana dan moderating regression analysis. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh terhadap perilaku keuangan mahasiswa. Selain itu, religiusitas dapat memoderasi literasi keuangan dalam mempengaruhi perilaku keuangan mahasiswa. Atau dengan kata lain religiusitas dapat memperkuat literasi keuangan dalam mempengaruhi perilaku keuangan mahasiswa.
Pelatihan Perhitungan Harga Pokok Produksi Untuk Pengembangan Usaha Produksi Kuliner Kue Di Kota Jambi Herawaty, Netty; Rahayu, Sri; Tiswiyanti, Wiwik; Rahayu, Rahayu; B, Sylvia Kartika Wulan
Jurnal JUPEMA Vol. 3 No. 2 (2024): November 2024
Publisher : Laboratorium Pembelajaran FKIP Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jupema.v3i2.36680

Abstract

Pengabdian ini berjudul Pelatihan Perhitungan Harga Pokok Produksi Untuk Pengembangan Usaha Produksi Kuliner Kue Di Kota Jambi. Pengabdian ini dilaksanakan dengan mitra usaha kuliner Lapis Angso Duo. Tujuan pengabdian ini adalah meningkatkan pengetahuan dan kemampuan mitra dan peserta lainnya dalam perhitungan harga pokok produksi dan bagaimana pembelian bahan baku yang efisien sehingga pada saat ada orderan, produksi tidak terhambat hanya karena ketidaktersediaan bahan baku atau kekurangan bahan baku. Permasalahan mitra yaitu permasalahan dalam perhitungan harga pokok produksi yang nantinya akan berdampak terhadap penentuan harga jual produk, permasalahan dalam pembelian, kapan sebaiknya mengorder kembali bahan baku, Permasalahan dengan adanya keterbatasan modal usaha dan permasalahan pemasaran. Metode yang digunakan dengan menggunakan ceramah kepada mitra dan peserta pengabdian dengan menyampaikan materi yang berkaitan dengan harga pokok produksi. Hasil pengabdian ini memperlihatkan bahwa pemahaman peserta terhadap perhitungan harga pokok produksi sudah ada namun mereka belum mempraktekkan secara utuh. Harapan peserta adalah adanya kegiatan lanjutan dari tim untuk tahun-tahun akan datang terutama dalam hal akuntansi UMKM.
Pendampingan Pengelolaan Keuangan pada Organisasi Perempuan di Kota Jambi Herawaty, Netty; Rahayu, Sri; Rahayu, Rahayu; Wendry, Widya Sari; B, Sylvia Kartika Wulan
Jurnal Pengabdian Pada Masyarakat Vol 9 No 2 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i2.704

Abstract

Organisasi Aisyiyah dan Forhati Jambi bekerja sama dalam program pengabdian untuk meningkatkan pemahaman dan keterampilan pengelolaan keuangan. Tujuan program ini yaitu untuk meminimalkan perbedaan dalam penyusunan laporan keuangan. Tantangan yang dihadapi adalah perbedaan persepsi tentang akun yang digunakan, ketidaksamaan dalam penggunaan istilah, kurangnya data yang jelas untuk penyusunan laporan, dan kurangnya pemeriksaan internal yang efektif. Solusinya adalah memberikan pendampingan tentang pengelolaan keuangan. Metode yang digunakan adalah ceramah dan pendampingan langsung dalam menyusun laporan keuangan. Proses pengabdian meliputi survei awal, sosialisasi, pelaksanaan program, evaluasi, dan upaya untuk menjaga keberlanjutan program. Harapan dari program ini adalah agar pengurus dapat menyusun laporan keuangan secara sesuai dengan standar akuntansi, mengurangi perbedaan persepsi tentang akun, dan meningkatkan pengetahuan tentang pengelolaan keuangan. Hasilnya diharapkan akan memberikan pemahaman yang lebih baik tentang pentingnya pengelolaan keuangan dalam organisasi dan penyusunan laporan keuangan sesuai dengan standar akuntansi. The Aisyiyah and Forhati Jambi organizations are collaborating on a service program to enhance understanding and skills in financial management. The aim of this program is to minimize discrepancies in financial report preparation. Challenges include differing perceptions of the accounts used, inconsistencies in terminology, a lack of clear data for report preparation, and ineffective internal audits. The solution is to provide guidance on financial management. The methods employed include lectures and direct assistance in preparing financial reports. The service process includes initial surveys, socialization, program implementation, evaluation, and efforts to sustain the program. The hope for this program is that it enables administrators to prepare financial reports in accordance with accounting standards, reduce differences in account perceptions, and enhance knowledge of financial management. The expected outcome is to provide a better understanding of the importance of financial management in organizations and the preparation of financial reports in accordance with accounting standards.
Systematic Literature Review: Analysis Of The Role Of Accounting On Sustainable Tourism Practices, The Influence Of Corporate Social Responsibility And Green Finance Behavior On Indonesia's Tourism Efrina, Liona; Rahayu, Sri; Yudi, Yudi; Herawaty, Netty
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The tourism industry in Indonesia has grown rapidly in recent years. However, this growth also brings significant environmental and social impacts, such as environmental pollution, exploitation of natural resources, and cultural degradation. Therefore, sustainable tourism is becoming increasingly important to ensure environmental sustainability and the wellbeing of local communities in the long term. Accounting has an important role in supporting sustainable tourism practices. This study aims to determine the role of accounting on sustainable tourism practices, the influence of corporate social responsibility and green finance behavior on Indonesia's tourism sector. This study uses a systematic literature review method. Data is collected through literature searches from academic databases such as Google Scholar. The data collected were analyzed using thematic analysis methods to identify the main themes that emerged from the selected literature. The results of the study show that the role of accounting in sustainable tourism practices is very important because it helps to manage, measure, and report the economic, environmental, and social impacts of tourism activities. In addition, it was found that Corporate Social Responsibility (CSR) and Green Finance behavior towards Indonesia's tourism sector.
The Effect Of Debt Default, Audit Tenure and Liquidity On Going Concern Audit Opinion Acceptance Novia Dian Anggraini; Netty Herawaty; Rico Wijaya
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2727

Abstract

This study aims to find out how Debt Default, Audit Tenure and Liquidity can affect the acceptance of the Going Concern Audit Opinion (Empirical Study on Manufacturing Companies in Various Industrial Sectors listed on the IDX for the 2019-2022 period). The sample in this study is Manufacturing Companies in the Various Industrial Sectors using the Purposive Sampling technique so that 26 companies with 4 years of observation (104 observation data) were obtained that met the criteria. The data used is in the form of secondary data obtained from the company's annual report through the Indonesia Stock Exchange (IDX) website and the official website of the related company. Researchers use a quantitative approach to describe research problems through trend descriptions or being able to explain the relationship between variables. The analysis technique used in this study is data analysis using descriptive statistical analysis and logistic regression analysis with the help of SPSS 30 software. The method of data collection is by means of documentation and literature study. The results of the study concluded that Debt Default significantly affected the acceptance of going concern audit opinions, while Tenure and Liquidity Audit did not significantly affect the acceptance of going concern audit opinions.
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