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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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The Financial Report Quality, Debt Maturity, and Foreign Ownership on Investment Efficiency Relationship Wirdanadia, Ananda; Herawaty, Netty; Hernando, Riski
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27814

Abstract

This research aims to investigate the effect of financial report quality, debt maturity, and foreign ownership on investment efficiency. This research uses a quantitative method with the population of basic materials sector companies listed on the Indonesia Stock Exchange. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that simultaneously, the quality of financial statements, debt maturity, and foreign ownership do not affect investment efficiency. Partially, debt maturity affects investment efficiency. The quality of financial statements and foreign ownership does not affect investment efficiency. This study provides the main implication, namely the importance of improving the quality of corporate financial management so that investors know essential factors to evaluate investment potential. The financial statement quality ensures accurate information as a basis for making the right investment decisions. Debt to maturity affects liquidity risk and financial stability, and foreign ownership brings better governance practices and access to capital and technology, all of which contribute to improving investment efficiency.
AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA TERHADAP PENGELOLAAN DANA DESA PADA DESA KOTO TELUK KECAMATAN HAMPARAN RAWANG KOTA SUNGAI PENUH: AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA TERHADAP PENGELOLAAN DANA DESA PADA DESA KOTO TELUK KECAMATAN HAMPARAN RAWANG KOTA SUNGAI PENUH syah, ikram; herawaty, netty; Yustien, Reni
Jambi Accounting Review (JAR) Vol 5 No 1 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i1.30609

Abstract

This research aims to determine the influence of village government accountability and transparency on the management of village funds in Koto Teluk Village, Hamparan Rawang District, Sungai Penuh City. The research method used is a quantitative descriptive research method. The data source used is primary data with data collection techniques using questionnaires. The sampling technique used purposive sampling, with sample criteria being the parties involved in preparing and reporting village funds so that a sample of 35 samples was obtained. The data analysis method uses multiple linear regression. The results of this research show that: Accountability has a positive effect on village fund management. Transparency has a positive effect on village fund management. The overall research results show that accountability and transparency have a positive effect on village fund management.
PENGARUH GREEN ACCOUNTING DAN CSR DISCLOSURE TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2022 Yolanda, Ferry; Herawaty, Netty; Wijaya, Rico
Jambi Accounting Review (JAR) Vol 5 No 2 (2024): 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 menguji pengaruh green accounting dan corporate social responsibility disclosure terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022. Green Accounting diproksikan dengan kinerja lingkungan yang diukur dengan PROPER, CSR Disclosure diproksikan dengan CSRDI yang diukur menggunakan Standar GRI 2021. Nilai perusahaan diukur menggunakan Tobins’Q. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik purposive sampling, yaitu pemilihan sampel berdasarkan kriteria yang telah ditentukan. Sampel yang diperoleh sebanyak 36 dari 12 perusahaan sektor energi pada periode pengamatan 2020-2022. Analisis data menggunakan regresi linier berganda dengan bantuan software Statistical Package for the Social Sciences 25. Hasil penelitian menunjukan green accounting berpengaruh terhadap nilai perusahaan. Sedangkan CSR Disclosure tidak berpengaruh terhadap nilai perusahaan. Penerapan green accounting akan meningkatkan citra perusahaan di mata pemegang saham, hal ini akan mempengaruhi keputusan pemegang saham.
PPM Perhitungan Harga Pokok Produksi Untuk Efisiensi Biaya Produksi Pada Industri Tahu di Kecamatan Jaluko Kabupaten Muaro Jambi Herawaty, Netty; Mansur, Fitriani
Jurnal Karya Abdi Masyarakat Vol. 3 No. 1 (2019): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.558 KB) | DOI: 10.22437/jkam.v3i1.7003

Abstract

Tujuan pengabdian ini agar dapat meningkatkan pengetahuan dan pemahaman mitra tentang klasifikasi biaya dan perhitungan harga pokok produksi.Target pengabdian ini adalah meningkatkan pengetahuan dan kemampuan mitra dalam mengklasifikasi biaya dan menghitung harga pokok produksi. Luaran pengabdian ini adalah adanya metode pelatihan peningkatan pengetahuan dan pemahaman mitra tentang klasifikasi biaya dan cara perhitungan harga pokok produksi dalam bentuk laporan akhir pengabdian.Simpulan kegiatan yang dilakukan adalah peserta sudah mengetahui apa itu biaya produksi dan biaya non produksi. Peserta sangat semangat dan mengajukan pertanyaan-pertanyaan tentang pengelompokan biaya produksi dan non produksi dan bagaimana cara menghitung harga pokok produksi Tim pengabdian memberikan jawaban dan tanggapan dengan penjelasan yang mudah dipahami peserta pengabdian. Pengabdian berjalan lancar dan terlihat adanya komunikasi yang baik antara peserta dan tim pengabdian.
The Influence of Corporate Governance and Audit Quality on Financial Performance with Earnings Management as a Mediating Variable (Case Study on Manufacturing Companies Listed on the IDX) Mariyah, Siti; Afrizal, Afrizal; Herawaty, Netty
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fbe72h48

Abstract

This study aims to determine the effect of corporate governance and audit quality on financial performance with earnings management as a mediating variable. The population of this study is manufacturing companies listed on the IDX in 2020-2023. The sample of this study uses a purposive sampling technique with a total final sample of 175 manufacturing companies. This research method uses a quantitative method with secondary data in the form of company annual reports. The results of the study indicate that corporate governance has a positive effect on financial performance. Audit quality has a positive effect on financial performance. Earnings management has a positive effect on financial performance. Corporate governance has a negative effect on earnings management. Audit quality has a positive effect on earnings management. Earnings management is able to partially mediate the effect of corporate governance and audit quality on financial performance.
Financial Ratio Analysis to Improve Village Government Financial Performance: Case Study on the Sarang Burung Village Government, Jambi Luar Kota District, Muaro Jambi Regency Sherly Sarlina; Sri Rahayu; Netty Herawaty
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 2 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i2.243

Abstract

The purpose of this study is to evaluate the Sarang Burung Village Government's financial performance for the fiscal year 2020–2023 in the Jambi Luar Kota District of the Muaro Jambi Regency. Six financial ratios—the Degree of Decentralization Ratio, Village Financial Independence Ratio, Village Financial Dependency Ratio, PADes Effectiveness Ratio, Expenditure Efficiency Ratio, and Revenue Growth Ratio—will be used in this study to examine Sarang Burung Village's financial performance. The Realization Report of the Village Revenue and Expenditure Budget (APBDes) of Sarang Burung Village, Jambi Luar Kota District, Muaro Jambi Regency, for the fiscal years 2020–2023 is the source of secondary data used in this quantitative descriptive study. The study's findings indicate that the Sarang Burung Village Government's financial performance is classified as extremely poor based on the Degree of Decentralization Ratio, very low for the Village Financial Independence Ratio, very high for the Village Financial Dependency Ratio, ineffective for the PADes Effectiveness Ratio, less efficient for the Spending Efficiency Ratio, and not good for the PADes Growth Ratio. The SWOT Analysis employs the S-T strategy, which leverages internal strengths to counter external threats.
Uncovering the Relationship between Corporate Social Responsibility (CSR), Fraudulent Financial Statements (FFS), and Culture: A Literature Review Study Rizal Syafiie, Moh.; Herawaty, Netty; Mansur, Fitrini; Safelia, Nela; Kusumastuti, Ratih
International Journal of Educational Research & Social Sciences Vol. 6 No. 3 (2025): June 2025 ( Indonesia - Nigeria - Uzbekistan - Philippines )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v6i2.947

Abstract

This study aims to examine the relationship between Corporate Social Responsibility (CSR), Fraudulent Financial Statements (FFS), and Culture through a Systematic Literature Review (SLR) approach. CSR is a form of corporate social responsibility that covers economic, social, and environmental aspects. At the same time, FFS is the manipulation of financial statements that aims to present information that does not match the actual conditions. The relationship between these two concepts is debated in the literature because although CSR is expected to increase transparency and accountability, cases of FFS are still common even in companies that claim to implement CSR well. Through the SLR method, this study collects and analyzes previous studies in the past five years to identify the relationship patterns and factors influencing CSR, FFS, and Culture. The results show uncertainty, with some studies supporting that CSR can reduce FFS risk through increased ethics and transparency. In contrast, other studies find that CSR can be used as a legitimization tool to hide manipulative practices. This research enriches the accounting and financial management literature by providing a more comprehensive understanding of the role of CSR in FFS control and its practical implications for firms and stakeholders.
PENGARUH TRANSFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (STUDI KASUS PADA PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BEI PERIODE 2019-2022) Firdaus, Ahmad Amri; Wahyudi, Ilham; Herawaty, Netty
Jurnal Dinamika Manajemen Vol. 13 No. 2 (2025): Jurnal Dinamika Manajemen
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jdm.v13i2.43451

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Transfer Pricing, Sales Growth dan Leverage terhadap penghindaran pajak pada perusahaan sektor energy yang terdaftar di BEI Periode 2019-2022. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang bersumber dari Bursa Efek Indonesia (BEI) atau situs resmi masing-masing perusahaan. Populasi dalam penelitian ini berjumlah 85 perusahaan. Metode pengumpulan data yang digunakan yaitu purposive sampling dan didapat data sebanyak 17 perusahaan. Adapun metode analisis yang digunakan yaitu statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis. Hasil dari penelitian ini adalah transfer pricing memiliki pengaruh yang signifikan terhadap penghindaran pajak. Sedangkan, sales growth dan leverage tidak memiliki pengaruh signifikan terhadap penghindaran pajak. Secara bersama-sama transfer pricing, sales growth dan leverage berpengaruh secara simultan terhadap penghindaran pajak.
Integrasi Faktor Lingkungan, Sosial, dan Tata Kelola (ESG) dalam Strategi Keberlanjutan Perusahaan: Tinjauan Sistematis terhadap Dampak pada Kinerja dan Nilai Organisasi Damanik, Eva Setia Rini; Mansur, Fitrini; Safelia, Nela; Kusumastuti, Ratih; Herawaty, Netty
Journal of Global Economic Research Vol. 2 No. 2 (2025)
Publisher : Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/hcc09350

Abstract

Penelitian ini menyajikan tinjauan literatur sistematis mengenai integrasi faktor Lingkungan, Sosial, dan Tata Kelola (Environmental, Social, and Governance—ESG) dalam strategi keberlanjutan perusahaan serta dampaknya terhadap kinerja dan nilai organisasi. Studi ini mengidentifikasi, mengevaluasi, dan mensintesis hasil penelitian empiris dari jurnal terindeks Scopus selama sepuluh tahun terakhir. Fokus utama penelitian adalah bagaimana penerapan ESG dapat meningkatkan kinerja finansial, memperkuat reputasi, dan memberikan kontribusi signifikan terhadap pencapaian tujuan pembangunan berkelanjutan. Metode tinjauan sistematis digunakan dengan kriteria inklusi dan eksklusi yang ketat untuk memastikan relevansi dan kualitas literatur. Hasil analisis menunjukkan bahwa integrasi ESG dalam kebijakan perusahaan berkontribusi positif terhadap efisiensi operasional, pengelolaan risiko, serta nilai pasar perusahaan. Penelitian ini juga mengidentifikasi variasi implementasi ESG berdasarkan sektor dan wilayah geografis, serta kesenjangan dalam standar pengukuran ESG. Temuan ini memberikan gambaran komprehensif mengenai tren penelitian, tantangan, dan implikasi praktis bagi pengembangan strategi keberlanjutan yang efektif. Kesimpulannya, penguatan sinergi antara ESG dan keberlanjutan perusahaan merupakan elemen kunci dalam menghadapi tantangan bisnis masa depan.
PENGARUH TRANSFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Firdaus, Ahmad Amri; Wahyudi, Ilham; Herawaty, Netty
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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

Abstract

The purpose of this study was to determine and analyze the effect of Transfer Pricing, Sales Growth and Leverage on tax avoidance in energy sector companies listed on the IDX for the 2019-2022 period. This research is quantitative research. The type of data used is secondary data sourced from the Indonesia Stock Exchange (IDX) or the official website of each company. The population in this study amounted to 85 companies. The data collection method used was purposive sampling and obtained data for 17 companies. The analysis methods used are descriptive statistics, classical assumption tests, multiple linear regression and hypothesis testing. The result of this study is transfer pricing has a significant influence on tax avoidance. Meanwhile, sales growth and leverage have no significant effect on tax avoidance. Together transfer pricing, sales growth and leverage simultaneously affect tax avoidance.
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