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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 Management Studies and Entrepreneurship Journal (MSEJ) 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 Akuntansi, Keuangan dan Teknologi Informasi Akuntansi 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 Greenation International Journal of Economics and Accounting Journal of Global Economic Research Jurnal Pengabdian Masyarakat Dhana AKRUAL : Jurnal Akuntansi dan Keuangan` Harmony Management: International Journal of Management Science and Business Jurnal Cakrawala Akuntansi Dhana
Netty Herawaty
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Implementation of Accountability in Village Fund Management: Systematic Literature Review Abdallah, Zachari; Rahayu, Sri; Yudi, Yudi; Herawaty, Netty
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9596

Abstract

The purpose of the Village Fund is to enhance the village government's structure so that it may better manage growth and provide community services. in accordance with its authority, and to enhance the capacity of the community institutions in the village to plan, implement, and actively supervise development according to the village's potential. The study uses a systematic literature review approach by collecting data from a variety of sources, such as scholarly journals, official documents, and other pertinent publications. The results show that accountability in the management of village funds still faces various problems, such as low transparency, corruption, and restricted public participation. The search found ten articles in the indexed journal Scopus. Most research finds a link between the application of accountability in village fund management, while some studies find that there are major challenges related to accounting and the impact of local culture on management.
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; Herawaty, Netty; Fredy Olimsar
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : 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.
The Influence of Financial Distress, Leverage, and Free Cash Flow on Earnings Management Amalia, Hafizha Azra; Afrizal, Afrizal; Herawaty, Netty
Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i10.11772

Abstract

This study aims to determine the effect of financial distress, leverage, and free cash flow on earnings management in non-bank state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population in this study were non-bank state-owned companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling method used was the purposive sampling method, obtaining a sample of 18 companies with 4 years of observation. The independent variables in this study are financial distress, leverage, and free cash flow and the dependent variable in this study is earnings management. The data collection method uses secondary data taken from the annual financial reports from the official IDX website www.idx.co.id. This study uses a quantitative approach, and the data analysis method used is statistical analysis and multiple linear regressions using the SPSS computer program. The results of the study indicate that earnings management is influenced by financial distress, leverage, and free cash flow simultaneously. The results of the study indicate that financial distress does not have a significant effect on earnings management, leverage does not have a significant effect on earnings management, and free cash flow has a significant effect on earnings management.
Analisis Perbandingan Profitabilitas Dan Nilai Perusahaan Sektor Kesehatan Di BEI Sebelum Pandemi, Ketika Pandemi, Dan Sesudah Pandemi Covid-19 (Periode 2018-2023) Nanda, Dahlia Yulia; Herawaty, Netty; Olimsar, Fredy
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19546

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat perbedaan yang signifikan pada ketujuh rasio profitabilitas dan nilai perusahaan dengan menggunakan indikator price too book value, pada perusahaan sektor kesehatan yang terdaftar di bursa efek Indonesia periode 2018-2023. Teknik analisis yang digunakan dalam penelitian ini adalah statistik deskriptif dan uji kruskal wallis. Rasio gross profit margin, net profit margin, return on aset, return on equity, operating profit margin, return on investment, earning per share, price to book value terdapat perbedaan yang signifikan dari tahun 2018-2023. kata Kunci: Nilai perusahaan, analisis perbandingan, sektor kesehatan, profitabilitas
The Effect of Audit Opinion, Financial Distress, and Profitability on Audit Report Lag (Empirical Study of Non-Banking State-Owned Companies Listed on The Indonesian Stock Exchange In 2018-2022) Adisti Wulandari; Netty Herawaty; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i4.10764

Abstract

This study aims to ascertain and present actual data on the impact of financial crisis, profitability, and audit opinion on the delay of audit reports. Non-banking state-owned companies listed in 2018-2022 on the Indonesia Stock Exchange are the subject of this study. The sample size was selected through purposive sampling which resulted in 100 observation data. By using secondary data, this research is quantitative in nature. Panel data regression using the EViews 12 application is the selected data analysis technique. The study's conclusions show that audit report latency is influenced concurrently by audit opinion, financial difficulty, and profitability. Audit report latency is significantly impacted positively by financial difficulty, while it is significantly impacted negatively by audit opinion and profitability
Religiusitas sebagai Homologizer Moderasi dalam Hubungan antara Dimensi Fraud Diamond dan Kecurangan Akademik pada Perkuliahan Daring (Studi Kasus Mahasiswa Akuntansi) Tiswiyanti, Wiwik; Herawaty, Netty
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1675

Abstract

Acts of dishonesty are often committed by students, especially in online lectures, in order to get a high grade point average (IP). The achievement index is an indicator of success during education and to provide wider job opportunities. Education is all learning experiences that take place and affect the joints of life and affect one's behaviour in life. Accounting students are future accountants, accountants must comply with the accountant's code of ethics and avoid cheating. Academic fraud committed by accounting students is a behaviour that, if often carried out, has an impact on cheating to commit dishonesty in the world of work. The study aims to analyse the direct and indirect effects of the dimensions of the fraud diamond consisting of opportunity, opportunity, rationalisation and ability on academic fraud where religiosity as a moderating variable on the indirect relationship between the dimensions of the fraud diamond and academic fraud. The research population was accounting students in the class of 2019 and 2020 and still active in 2023, totalling 317 at a State University in Jambi City. Sample selection using proposive sampling and obtained a sample of 287. Data analysis using PLS. The results found that the dimensions of the fraud diamond: directly affect academic fraud in online lectures, and indirectly religiosity is not able to provide a strong influence on the relationship between the dimensions of the fraud diamond and academic fraud in online lectures. The research novelty is religiosity as a moderating homologizer, seen from religiosity does not interact or is unable to influence the relationship between the dimensions of the fraud diamond variable and the academic fraud variable in online lectures.
SISTEM PENJERNIH AIR METODE AERASI DI KELURAHAN PLAJU DARAT PALEMBANG Herawaty, Netty; Roni, Kgs. A; Yuliwati, Erna; Mardwita, Mardwita; Khotimah, Husnul
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 12 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i12.4396-4401

Abstract

Plaju Darat merupakan kelurahan terujung dari Kota Palembang yang berbatasan dengan Kabupaten Banyuasin dengan luas daerah 18,50 Ha. Kontur lahan di kelurahan ini berupa tanah rawa dimana 70% dari luas lahan digunakan untuk pertanian rawa dan sisanya untuk pemukiman. Dengan kondisi lahan yang berupa dataran rendah rawa, memunculkan persoalan tersendiri terkait ketersediaan air bersih. Aliran air bersih dari PDAM Tirta Musi memang telah menjangkau daerah ini, namun belum mencukupi kebutuhan masyarakat. Karenanya masih banyak masyarakat yang menggunakan air sumur untuk keperluan sehari-hari. Ketersediaan air bersih yang belum mencukupi meskipun layanan PDAM telah menjangkau daerah ini sehingga masyarakat masih menggunakan air sumur. Dari permasalahan diatas tim Pengabdian Kepada Masyarakat (PKM) Prodi Teknik Kimia Universitas Muhammadiyah palembang melakukan instalasi penjernih air dengan metode aerasi di salah satu pusat ibadah Kelurahan Plaju Darat yaitu masjid Sirajul Munir Sirajul Munir. Metode yang di terapkan dalam pengabdian dimulai dari 1). analisis situasi kelurahan, 2) merancang sistem instalasi penjernih air, 3) menginstalasi sistem penjernih air, 4) pengujian sistem penjernih air, 5) evaluasi hasil pengabdian. Hasil yang di capai berupa tersedianya sistem  penjernih air beserta peralatan pendukungnya guna menjamin keberlangsungan tersedianya air bersih untuk tempat ibadah masjid Sirajul Munir.
The Influence of Audit Fees, Audit Tenure, Company Size and Managerial Ownership on Audit Quality Apriani, Rosa; Herawaty, Netty; Friyani, Rita
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i7.9747

Abstract

Every company must provide quality financial reports presented in the form of company financial statements or with accounting information. Public accountants are needed to find misrepresentations or fraud in financial statements and reduce the possibility of this happening. This research aims to provide an explanation and analysis of the effect of audit fees, audit duration, company size and managerial ownership on audit quality in transportation and logistics sector companies listed on the IDX in 2016-2022. This study involved 63 observations, each with 9 samples and 30 populations. Data analysis was carried out using descriptive statistics, classical assumption tests and multiple linear regression analysis using SPSS 25 software. The results of the study concluded that audit fees and company size had an effect, but audit tenure and managerial ownership did not.
The Influence of Profitability and Dividend Policy on Company Stock Prices with Good Corporate Governance as a Moderating Variable (Study on IDX High Dividend 20 Period 2020-2022) Widia, Oktari; Herawaty, Netty; Friyani, Rita
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i10.11636

Abstract

The research conducted aims to see the effect of profitability ratio, dividend policy on stock prices with good corporate governance as a moderating variable on the IDX High Dividend 20 index for the period 2020-2022. The analysis techniques used are descriptive statistics, classical assumption tests, moderated regression analysis (MRA) tests, and hypothesis tests with the SPSS version 29 program. The results of this study indicate that partially profitability has an effect on stock prices, dividend policy has no effect on stock prices and good corporate governance cannot moderate the relationship between profitability and dividend policy on stock prices on the IDX High Dividend 20 for the period 2020-2022.
Pengaruh Komisaris Independen, Profitabilitas, Likuiditas, dan Growth Opportunity Terhadap Nilai Perusahaan Pratama, Ramadan Rizky; Herawaty, Netty; Ridwan, Muhammad
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i3.2610

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komisaris independen, profitabilitas, likuiditas, dan growth opportunity terhadap nilai perusahaan pada sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Nilai perusahaan diukur menggunakan rasio Tobin’s Q, sedangkan Return on Assets (ROA) digunakan sebagai indikator profitabilitas, Current Ratio (CR) sebagai ukuran likuiditas, dan pertumbuhan total aset sebagai representasi dari growth opportunity. Data penelitian diperoleh dari laporan tahunan perusahaan otomotif yang dipublikasikan melalui situs resmi BEI maupun situs web masing-masing perusahaan. Penelitian ini menggunakan 11 perusahaan sebagai sampel dengan periode observasi selama lima tahun, sehingga menghasilkan 55 unit data observasi. Analisis data dilakukan menggunakan metode regresi data panel dengan pendekatan Random Effect Model (REM) melalui perangkat lunak EViews 12. Hasil analisis menunjukkan bahwa komisaris independen tidak berpengaruh signifikan terhadap nilai perusahaan. Sebaliknya, profitabilitas dan likuiditas memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Adapun growth opportunity tidak menunjukkan pengaruh yang signifikan terhadap nilai perusahaan.
Co-Authors - Afrizal ., yasmin Abdallah, Zachari Achmad Hizazi Adisti Wulandari Afrizal Al Hafiz fitra Auliyah Aldi Dawamuz Z Amalia, Hafizha Azra Ammanda, Rinaldi Anci Fadelly A Apriani, Rosa B, Sylvia Kartika Wulan Cristyn Yohanna Sianipar Damanik, Eva Setia Rini Destiana, Anindya Risa Dewi Fitriyani Dwi Istiqomah Dyah Sari Ningrum Enggar Diah P.A Enggar Diah P.A Enggar Diah Puspa Arum Erna Yuliwati, Erna Fairuz Putra Anvy 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 Mahyuni Mahyuni 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 P. Eko Prasetyo P. F, Yaasmiinah Febriani Pratama, Ramadan Rizky R Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Ratih Kusumastuti Reka Maiyarni Reni Yustien Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rita Friyani Rizal Syafiie, Moh. Rizki Yuli Sari Rizky Yulisari Roni, Kgs. A Rurry Patradhiani Sahat Maruli saleh, zulkifli Samahuddin, Samahuddin Saputra, Rifki Yus Sarah Sinadela Satria Pradana Sherly Sarlina Simatupang, Laurencius SITI MARIYAH Soedjatmiko Sri Rahayu SRI RAHAYU Susfa Yetti syah, ikram Viana, Yolanda Kerla Weni Febriani Widia, Oktari Widya Sari Wendry Wirdanadia, Ananda Wirmie Eka Putra Wiwik Tiswiyanti Wulan Novi Hastuti Yolanda, Ferry Yosi Eka Yudi Yudi Yudi Yudi Yuliusman - Zulma, Gandy Wahyu Maulana