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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) 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) Jurnal Prajaiswara 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 Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Information Systems Management and Digital Business Journal of Management and Innovation Entrepreneurship (JMIE) Journal of Innovative and Creativity JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) 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 Optimal: Jurnal Ekonomi dan Manajemen
Netty Herawaty
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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.
Examining Fraud Hexagon on Fraudulent Financial Reporting in LQ45 Companies Listed on Indonesia Stock Exchange 2021–2024 Kesi Ramadani; Sri Rahayu; Netty Herawaty
Jurnal Prajaiswara Vol. 7 No. 1 (2026): April 2026
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v7i1.264

Abstract

Introduction/Main Objectives: This study aims to empirically prove the effect of fraud hexagon on fraudulent financial statements. The independent variables used in this study are stimulus, rationalization, opportunity, capability, arrogance, and collusion. Meanwhile, the dependent variable in this study is fraudulent financial statements. Research Methods: This study is a quantitative study. The population in this study consists of LQ45 companies listed on the Indonesia Stock Exchange for the period 2021-2024. The sample in this study was taken using purposive sampling with a sample size of 26 companies. The total observations were 104 observations, and after data processing, 1 outlier was found, so the total final observations were 103. The data analysis used in this study used secondary data sourced from the official website of the Indonesia Stock Exchange. The analysis technique used was multiple linear regression analysis with the assistance of SPSS software version 31.Finding/Results: The results of this study indicate that capability and collusion influence fraudulent financial reporting. Meanwhile, stimulus, rationalization, opportunity, and arrogance do not influence fraudulent financial reporting.
Sustainability Reporting Disclosure: The Role of Audit Committee Characteristics and Firm Size in Indonesian Mining Firms Zavira, Fayza; Herawaty, Netty; Silvera, Dica Lady
Jurnal Prajaiswara Vol. 7 No. 1 (2026): April 2026
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v7i1.266

Abstract

Introduction/Main Objectives: This study examines the influence of audit committee characteristics and firm size on sustainability reporting in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Differences between disclosed information and actual practices indicate that transparency has not been fully achieved. Background Problems The audit committee is expected to ensure the reliability of reporting and align disclosed information with actual conditions. Limitations in monitoring effectiveness raise concerns about how audit committee characteristics contribute to sustainability reporting quality. Novelty: This study analyzes audit committee characteristics, including size, independence, financial expertise, and meeting frequency, while emphasizing the gap between formal governance structures and their actual effectiveness. Research Methods: A quantitative approach is applied using panel data regression on 21 mining companies with 105 observations selected through purposive sampling. Finding/Results: The results show that audit committee size and meeting frequency have a positive and significant effect on sustainability reporting. Audit committee independence has a negative and significant effect. Financial expertise and firm size do not show a significant influence. Conclusion: Governance effectiveness is more influenced by active monitoring than formal structures. Strengthening the functional role of audit committees is essential to improve sustainability reporting quality.
CORE AND SUPPORTING DETERMINANTS OF AUDIT FEES: A SYSTEMATIC LITERATURE REVIEW Salsa Vonni Indrayani; Netty Herawaty; Achmad Hizazi
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 4 (2026): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i4.3897

Abstract

This study aims to systematically review the empirical literature on the determinants of audit fees. The review was conducted using a Systematic Literature Review (SLR) approach by analyzing articles published between 2020 and 2026. A total of 33 pertinent scholarly articles were chosen following a comprehensive evaluation procedure guided by established inclusion and exclusion standards, encompassing relevance to audit fee drivers, publication excellence, research robustness, and full text accessibility. The findings reveal that audit fees are consistently influenced by several core determinants, namely firm size, organizational complexity, audit risk, and corporate governance. In contrast, other variables, such as profitability, political connections, and ownership structure, exhibit inconsistent results across studies. These findings suggest that audit fee determination is not solely dependent on internal firm characteristics but is also shaped by institutional contexts and the research approaches employed. This study enriches the literature by presenting a more systematic conceptual integration of audit fee determinants and delivering interpretations regarding discrepancies identified in earlier studies.
THE EFFECT OF COMPANY SIZE, PROFITABILITY, AND SOLVENCY ON AUDIT DELAY IN COMPANIES Sri Wahyuni; Netty Herawaty; Achmad Hizazi
Journal of Information Systems Management and Digital Business Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jismdb.v3i3.3800

Abstract

This study aims to analyze the effect of firm size, profitability, and solvency on audit delay using the Systematic Literature Review (SLR) method. The study employed 15 articles published during the 2021–2026 period obtained from Google Scholar. The results indicate that most studies found that firm size and profitability tend to reduce audit delay, while solvency tends to prolong audit delay. A total of 10 articles supported the effect of firm size on audit delay, 8 articles supported the effect of profitability, and 9 articles supported the effect of solvency. Meanwhile, several other studies reported insignificant results due to differences in industry characteristics, operational complexity, and the quality of the company’s internal control systems. This study demonstrates that audit delay is influenced not only by the company’s financial condition but also by the effectiveness of corporate governance and the company’s audit process.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PENGELOLA ANGGARAN DENGAN SPIP SEBAGAI VARIABEL MODERASI Rifki Yus Saputra; 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
SYSTEMATIC LITERATURE REVIEW: THE EFFECT OF AUDIT OPINION AND PROFITABILITY ON FIRM VALUE Sri Widiyati; Netty Herawaty; Achmad Hizazi
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3799

Abstract

This systematic literature review examines the influence of Audit Opinion and Profitability on Firm Value, motivated by the necessity of enhancing market performance amid changing economic conditions. Utilizing the Systematic Literature Review (SLR) method, this study analyzed 16 open-access journal articles published between 2020 and 2025, sourced from Google Scholar using the keywords “audit opinion and profitability”. The synthesized findings reveal that the inconsistency in prior research is structurally driven by specific contextual and methodological boundaries. (1) The impact of an Audit Opinion on Firm Value is highly sensitive to industry classification; standard unqualified opinions serve as a baseline necessity for general sectors but are heavily discounted in sustainability-driven indices, while its direct effect is further diluted when firm size is factored in methodologically. (2) The relationship between Profitability and Firm Value is structurally shaped by geographic market maturity and internal risk controls. While frontier markets heavily rely on net earnings as a primary investment compass, modern investors in emerging markets evaluate profits contextually and penalize high earnings if paired with poor corporate governance or a lack of corporate social responsibility (CSR). (3) When tested collectively, Audit Opinion and Profitability provide a high-integrity, comprehensive information mapping that effectively dictates firm value by minimizing information asymmetry. Overall, this review concludes that firm value is a multidimensional construct, causing investors to evaluate both financial performance and information credibility simultaneously before making investment decisions.
DETERMINAN AUDIT FEE DAN DAMPAKNYA TERHADAP KUALITAS AUDIT: A SYSTEMATIC LITERATURE REVIEW Nola Safira; Netty Herawaty; Achmad Hizazi
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 4 (2026): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i4.3849

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi audit fee serta implikasinya terhadap kualitas audit melalui pendekatan Systematic Literature Review (SLR). Kualitas laporan keuangan yang andal dan transparan merupakan aspek penting dalam meningkatkan kepercayaan pemangku kepentingan. Dalam konteks ini, audit eksternal berperan sebagai mekanisme pengawasan yang membantu mengurangi asimetri informasi antara manajemen dan pengguna laporan keuangan. Audit fee menjadi salah satu faktor utama yang mencerminkan tingkat kompleksitas penugasan audit, risiko audit, serta besarnya upaya dan sumber daya yang dikeluarkan auditor dalam melaksanakan proses audit. Penelitian ini menggunakan pedoman PRISMA 2020 dengan sumber literatur yang diperoleh dari database bereputasi seperti Scopus, ScienceDirect, SpringerLink, Emerald Insight, Taylor & Francis, MDPI, dan Google Scholar, dengan rentang publikasi tahun 2020–2025. Berdasarkan proses seleksi literatur, diperoleh 15 artikel yang memenuhi kriteria inklusi untuk dianalisis lebih lanjut. Hasil kajian menunjukkan bahwa audit fee memiliki kecenderungan berpengaruh positif terhadap kualitas audit karena memungkinkan auditor mengalokasikan sumber daya yang lebih baik, meningkatkan kompetensi, serta melaksanakan prosedur audit secara lebih efektif. Namun, hubungan tersebut tidak bersifat linear, karena audit fee yang terlalu tinggi dapat menimbulkan potensi ketergantungan auditor terhadap klien, sedangkan audit fee yang terlalu rendah dapat menurunkan efektivitas dan kualitas audit. Selain itu, hubungan antara audit fee dan kualitas audit juga dipengaruhi oleh faktor lain seperti reputasi auditor, ukuran Kantor Akuntan Publik (KAP), kompleksitas perusahaan, dan mekanisme corporate governance. Penelitian ini diharapkan dapat memberikan kontribusi teoritis dalam pengembangan literatur audit serta kontribusi praktis bagi auditor, perusahaan, dan regulator dalam meningkatkan kualitas audit.
Co-Authors ., yasmin Abdallah, Zachari Achmad Hizazi Achmad Hizazi Adisti Wulandari Afrizal Afrizal Afrizal Al Hafiz fitra Auliyah Albetris Albetris Aldi Dawamuz Z Amalia, Hafizha Azra Ammanda, Rinaldi Anci Fadelly A Apriani, Rosa B, Sylvia Kartika Wulan Cristyn Yohanna Sianipar Destiana, Anindya Risa Dewi Fitriyani Dwi Istiqomah Dyah Sari Ningrum Eko Prasetyo Enggar Diah Puspa Arum Enggar Diah Puspa Arum Eva Setia Rini Damanik Fairuz Putra Anvy Felix Andrian Firdaus, Ahmad Amri Fitriani Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gabriel Siahaan Halimatus Sakdiah Haryadi Haryadi Hazman Tharis Ilham Wahyudi Jayawarsa, A.A. Ketut Kesi Ramadani Laurencius Simatupang Liona Efrina S Lutfi Lutfi Mahyuni Mahyuni Mansur, Fitriani MASBIROROTNI - Mufidah Mufidah Muhammad Ridwan Muhammad Ridwan Musthafa Luthfi Nadia Putri Nanda, Dahlia Yulia Nela Safelia Nia Sofiana Sofiana Nola Safira Novia Dian Anggraini Nurika, Nurika Valaena Putri Pratama, Ramadan Rizky R Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Ratih Kusumastuti Reka Maiyarni Reni Yustien Reni Yustien Reni Yustien Rico Wijaya Z Rico Wijaya Z Rifki Yus Saputra Riski Hernando Rita Friyani Rizal Syafiie, Moh. Rizki Yuli Sari Rizky Yulisari Rurry Patradhiani Sahat Maruli saleh, zulkifli Salsa Vonni Indrayani Samahuddin, Samahuddin Sarah Sinadela Satria Pradana Sherly Sarlina Silvera, Dica Lady Simatupang, Laurencius SITI MARIYAH Siti Mariyah Soedjatmiko Sri Rahayu SRI RAHAYU Sri Rahayu Sri Wahyuni Sri Widiyati Susfa Yetti syah, ikram Viana, Yolanda Kerla Weni Febriani Widia, Oktari Widya Sari Wendry Wirdanadia, Ananda Wirmie Eka Putra Wiwik Tiswiyanti Wulan Novi Hastuti Yaasmiinah Febriani P. F Yolanda, Ferry Yosi Eka Yudi Yudi Yudi Yudi Yuliusman - Zavira, Fayza Zulma, Gandy Wahyu Maulana