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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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P PENINGKATAN LITERASI KEUANGAN DAN EDUKASI PENGELOLAAN KEUANGAN BAGI PELAKU UMKM DI KELURAHAN OLAK KEMANG Netty Herawaty; Sri Rahayu; Ratih Kusumastuti; Rahayu Rahayu; Widya Sari Wendry
Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/2025.v3i1/460/5/juramas

Abstract

The main objective of this community service is to improve the understanding and practical skills of MSME partners in financial literacy and management as a fundamental strategy to increase their business competitiveness. The main problems faced by MSME partners include (1) a lack of understanding of the importance of financial literacy; (2) a lack of structured transaction recording practices in accordance with accounting standards; and (3) the lack of a clear separation between personal and business finances. This results in weak control over cash flow and difficulties in determining working capital and business profitability. The method used in this activity is an educational approach through interactive lectures and technical assistance. The activity is carried out in several stages, including a preliminary survey, program socialization, training implementation (focusing on the importance of financial literacy, fund separation, and income-expenditure recording practices), activity evaluation, and program sustainability planning. It is hoped that through this community service, MSME actors in Olak Kemang Village will not only understand the theory but also be able to implement good financial management, so that simple financial reports can be presented, business capital can be managed well, and ultimately be able to encourage sustainable growth and MSME competitiveness.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PENGELOLA ANGGARAN DENGAN SPIP SEBAGAI VARIABEL MODERASI Saputra, Rifki Yus; Netty Herawaty; Eko Prasetyo
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.9095

Abstract

The phenomenon of delays in the disbursement of Employee Income Supplements (TPP) for up to six months and a decrease in budget realization in Batang Hari Regency reflects the weak implementation of good governance principles, particularly accountability, transparency, and internal control. This study aims to analyze the influence of accountability and transparency on the performance of budget managers with the Government Internal Control System (SPIP) as a moderator. The method used is a quantitative approach and uses a questionnaire as a data source. The study population includes 28 agencies, with a purposive sample of 32 TPP management employees in six main agencies. The data analysis process uses the SmartPLS 4 tool with the Structural Equation Modeling (SEM) principle with Partial Least Square (PLS). This study shows that accountability has no effect on the performance of budget managers, while transparency has a significant positive effect. SPIP has no direct effect on performance and does not moderate the relationship between accountability and performance. However, SPIP actually weakens the effect of transparency on performance, indicating that SPIP implementation has not been optimal. These findings confirm that transparency is an important factor in improving the performance of budget managers, while ineffective SPIP has the potential to reduce transparency. Keywords: : Accountability, Transparency, Spip, Budget Performance, Good Governance
The The Effect Of Internal Control, Integrity, Information Asymmetricity On The Tendency Of Accounting Fraud Viana, Yolanda Kerla; Rahayu, Sri; Herawaty, Netty
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46739

Abstract

This study aims to examine the influence of internal control variables, integrity and information asymmetry on the tendency of accounting fraud in the Regional Apparatus Organization (OPD) of the Jambi Provincial Service. This study uses a purposive sampling technique. The sample of this study was the head of the service, secretary and head of the finance and asset section of each OPD of the Jambi Provincial Service. Data collection was carried out by distributing questionnaires to 54 respondents, and only 41 questionnaires could be used. Data processing used SPSS 22.0 software. The results of the instrument quality test consisting of validity and reliability tests showed that all question items were valid and reliable. The results of the hypothesis test showed that simultaneously the performance measurement system, Integrity and Information Asymmetry influenced the Tendency of Accounting Fraud, while the Internal Control variable did not influence the Tendency of Accounting Fraud.
Pengaruh Penerapan Prinsip Good Corporate Governance Terhadap Kinerja Keuangan pada PT Perkebunan Nusantara VI (PTPN 6) Fairuz Putra Anvy; Netty Herawaty; Rahayu Rahayu
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3963

Abstract

The background of the problem is whether or not the implementation of good corporate governance principles has an impact on financial performance at PT Perkebunan Nusantara VI (PTPN 6). This study uses a quantitative approach with a descriptive research type. In the context of this study, primary data was collected through direct questionnaire distribution to respondents at PT Perkebunan Nusantara VI (PTPN 6). The selection of data collection methods through questionnaires with closed questions is expected to assist researchers in collecting relevant and reliable data related to the influence of transparency, independence, accountability, responsibility, and fairness on financial performance at PT Perkebunan Nusantara VI (PTPN 6). In this study, the population used was all employees of PT Perkebunan Nusantara VI (PTPN 6) recorded in the personnel data as of October 2024, totaling 257 people. The analysis used in this study is descriptive statistical analysis. Research Instrument Tests include validity tests and reliability tests. Before conducting regression and correlation analyses, it is important to conduct classical assumption tests. Linear regression analysis is a method used to examine how changes in the dependent variable are affected by fluctuations in two or more independent variables. Hypothesis tests include the t-test, F-test, and R2 test. Based on the analysis and discussion regarding the impact of the implementation of good corporate governance principles on financial performance at PT Perkebunan Nusantara VI (PTPN 6),
Pengaruh Pembangunan Kepercayaan, Dialog Tatap Muka, Komitmen Proses, Serta Pemahaman Bersama Dan Hasil Awal Terhadap Keberhasilan Tata Kelola Kolaboratif Se Kelurahan Kota Banjarbaru Destiana, Anindya Risa; Mahyuni, Mahyuni; Samahuddin, Samahuddin; Herawaty, Netty
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10609

Abstract

This study aims to analyze the effects of trust building, face-to-face dialogue, commitment to process, and shared understanding with intermediate outcomes on collaborative governance success across all urban villages in Banjarbaru City. This research employs a quantitative explanatory survey design. Data were collected through questionnaires from collaborative actors at the village level and analyzed using multiple linear regression to examine both partial and simultaneous relationships among variables. The results show that trust building has a positive and significant effect on collaborative governance success, indicating that inter-actor trust, transparency, and accountability are key drivers of effective collaboration. Face-to-face dialogue demonstrates a significant negative relationship, suggesting that intensive interactions without clear direction and follow-up may reduce collaborative effectiveness. Commitment to process does not show a significant partial effect, indicating that procedural commitment mainly functions as a supporting mechanism rather than a direct determinant of outcomes. Shared understanding and intermediate outcomes exhibit a significant negative effect, implying that unmanaged preliminary agreements may create excessive expectations and hinder final outcomes. Simultaneously, all variables significantly influence collaborative governance success, confirming that collaborative governance operates as an integrated and dynamic system where relational, communicative, and procedural dimensions interact to shape policy outcomes.
Analysis of The Cost of Production of Tofu by Using The Full Costing Method (Case Study at Tofu Factory) Dyah Sari Ningrum; Netty Herawaty; Fredy Olimsar
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.361

Abstract

Accurate determination of the cost of goods produced is very important for business actors to know the amount of costs incurred in the production process and as a basis for setting selling prices. This study aims to analyze the calculation of the cost of production of tofu using the full costing method in a tofu factory. The full costing method takes into account all production costs, both raw material costs, direct labor, and fixed and variable factory overhead costs. This research uses a case study approach with data collection through observation, interviews, and documentation at the tofu factory which is the object of research. The results of the analysis show that the calculation of the cost of production using the full costing method provides a more complete and accurate picture compared to the method that has been used by the factory. Thus, the application of this method can help business owners in making selling price decisions, evaluating cost efficiency, and increasing company profits.
Pengaruh Sistem Pengendalian Manajemen, Sistem Informasi Akuntansi dan Gaya Kepemimpinan Terhadap Kinerja Manajerial (Studi Kasus pada Dinas Sosial Kota Jambi) P. F, Yaasmiinah Febriani; Herawaty, Netty; Z, Rico Wijaya
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2769

Abstract

This study aims to analyze the influence of management control systems, accounting information systems, and leadership styles simultaneously and partially on managerial performance at the Social Services Department in Jambi City using a quantitative approach. Data collection techniques were conducted using questionnaires distributed to respondents, and then analyzed using the Structural Equation Modeling - Partial Least Square (SEM-PLS) method to test the relationship between variables. The results of the study indicate that simultaneously there is a positive and significant influence between the variables of management control systems, accounting information systems, and leadership styles on managerial performance. However, partially only the accounting information system variable has no significant effect on managerial performance at the Social Services Department in Jambi City.
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.
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