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All Journal Jurnal Manajemen Terapan dan Keuangan Indonesian Journal of Business Analytics (IJBA) International Journal of Economic Research and Financial Accounting Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Jurnal Cakrawala Akuntansi
Rita Friyani
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH SIZE PERUSAHAAN DAN IOS TERHADAP PRAKTIK EARNING MANAGEMENT PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Wirmie Eka Putra; Rita Friyani; Delta Ferryandi Wibowo
Jurnal Manajemen Terapan dan Keuangan Vol. 1 No. 2 (2012): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v1i2.1830

Abstract

This study aims to obtain empirical evidence about the impact of firm size and IOS on the practice of earning management. Objects in this study were 11 mining companies listed on the Stock Exchange along the period of 2006-2010. Earning management was calculated with the modified Jones models, while IOS measured by market to book value of equity, and size was measured by logarithm of total assets. This study use panel data regression models with Eviews 7.1 includes a series of test models, such as the Chow test and the Hausman test to choose the best model among the Common Effect, Fixed Effect and Random Effect. These results indicate that the firm size significantly influence the practice of earning management inversely. Large firms are having less earning management practise, and vice versa. Meanwhile, no significant effect was found between the IOS and earning management.  
PENGARUH DESENTRALISASI FISKAL, GOOD GOVERNANCE DAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH KOTA JAMBI (STUDI KASUS PADA DINAS PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA JAMBI) Rita Friyani
Jurnal Manajemen Terapan dan Keuangan Vol. 6 No. 2 (2017): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v6i2.4047

Abstract

Penelitian ini bertujuan untuk Untuk membuktikan secara empiris pengaruh Desentralisasi Fiskal, Good Governance dan Standar Akuntansi  Pemerintahan secara simultan terhadap Akuntabilitas Keuangan Pemerintah Daerah Kota Jambi, untuk membuktikan secara empiris pengaruh Desentralisasi Fiskal terhadap Akuntabilitas Keuangan Pemerintah Daerah Kota Jambi, pengaruh Good Governance terhadap Akuntabilitas Keuangan Pemerintah Daerah Kota Jambi dan pengaruh Standar Akuntansi Pemerintahan terhadap Akuntabilitas Keuangan Pemerintah Daerah Kota Jambi. Hasil penelitian madalah bahwa desentralisasi Fiskal, Good  Governance dan Standar Akuntansi Pemerintahan secara simultan (bersama-sama) berpengaruh terhadap Akuntabilitas Keuangan Pemerintah Daerah Kota Jambi, desentralisasi Fiskal tidak berpengaruh terhadap Akuntabilitas Keuangan Pemerintah Daerah Kota Jambi, good Governance tidak berpengaruh terhadap Akuntabilitas Keuangan Pemerintah Daerah Kota Jambi, standar Akuntansi Pemerintahan berpengaruh terhadap Akuntabilitas Keuangan Pemerintah Daerah Kota Jambi. ­­­­­­­­­­­­­­­­­­­­­­
The Role of Organizational Culture and Budget Participation in Enhancing Managerial Performance in Government: A Systematic Literature Review Ranti Melasari; Sri Rahayu; Wirmie Eka Putra; Rita Friyani; Wiwik Tiswiyanti
International Journal of Economics and Management Sciences Vol. 2 No. 2 (2025): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i2.811

Abstract

This study aims to systematically examine the relationship between budget participation and organizational culture on improving managerial performance in the government sector. Using the Systematic Literature Review (SLR) approach with PRISMA guidelines, a total of ten relevant national and international scientific articles in the period 2020 - 2025 were analyzed thematically and comparatively. The results showed that budget participation generally contributes positively to managerial performance, especially when supported by an adaptive, collaborative and inclusive organizational culture. Organizational culture plays an important role as a reinforcing factor, which can maximize the effectiveness of the participatory budgeting process. However, there were also variations in results that were influenced by organizational characteristics, leadership styles, and internal cultural readiness. This study concludes that the synergy between participatory systems and organizational culture is a key prerequisite for creating superior managerial performance in government environments. The findings provide strategic implications for policy makers in designing more participatory budget governance and building an organizational culture that supports bureaucratic transformation.
Determinants of Government Financial Reporting Quality: A Systematic Literature Review on the Role of Human Resource Competency Suryani Suryani; Sri Rahayu; Wirmie Eka Putra; Rita Friyani; Wiwik Tiswiyanti
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.787

Abstract

This study aims to analyze the determinants of the quality of government financial reports with a focus on the role of human resource (HR) competency through a systematic literature review. Based on the analysis of 10 selected articles, it was found that HR competency has a variety of influences on the quality of financial reports, ranging from significant positive to insignificant, depending on the context and moderating variables. Several studies have shown that human resource competency has a direct or indirect effect through mediators such as information quality or internal control systems. On the other hand, other studies have revealed that factors such as information technology, accounting systems, and internal control often have a more dominant impact. These findings highlight the importance of a holistic approach that combines improving HR competency with strengthening supporting systems to achieve optimal financial report quality. The implications of this research can be a reference for the government and stakeholders in designing effective HR development and financial governance policies.
The Effect Of Current Ratio, Debt To Equity Ratio, And Price To Book Value On Financial Performance Of Property And Real Estate Sector Companies Listed On The Indonesia Stock Exchange In 2021-2023 Julianti, Eka; Rita Friyani; Eko Prasetyo
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.367

Abstract

This study examines the influence of the Current Ratio, Debt to Equity Ratio, and Price to Book Value on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange during the period 2021 to 2023. Financial performance is measured using Return on Assets (ROA), while the independent variables consist of Current Ratio (CR), Debt to Equity Ratio (DER), and Price to Book Value (PBV). The study employs a quantitative method with an explanatory approach and uses secondary data from 83 companies over three years, resulting in 249 firm-year observations. Multiple linear regression analysis was used to examine the relationships among variables, with the assistance of SPSS software. The results show that simultaneously, CR, DER, and PBV have a significant effect on financial performance. Partially, CR and PBV have a positive and significant effect, while DER has a negative and significant effect on ROA. These findings highlight the importance of liquidity, capital structure decisions, and market valuation in enhancing company profitability. This study contributes to financial decision-making practices for company management and investors in the property and real estate sector.
Effect of Financial Performance and Firm Size on Stock Price with Dividend Policy as Intervening Variable Novita Andriani; Achmad Hizazi; Rita Friyani
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.407

Abstract

This study aims to analyze the effect of profitability, liquidity, solvency, and firm size on stock prices with dividend policy as an intervening variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employed a quantitative approach with a causal associative method. The data used were secondary data obtained from audited annual financial reports. The sample was determined using purposive sampling, resulting in 70 companies that met the research criteria. Data analysis was conducted using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach and SmartPLS 4 software. The results show that profitability, solvency, and firm size have a significant direct effect on stock prices, while liquidity and dividend policy do not have a significant effect. Moreover, dividend policy does not mediate the relationship between profitability, liquidity, solvency, and firm size on stock prices. These findings suggest that dividend decisions are not yet strong enough to serve as market signals influencing stock price movements in the food and beverage sector. Nevertheless, the results confirm that the company's fundamental factors still contribute significantly to investor decision-making, especially through profitability and firm size indicators. This study is expected to provide valuable insights for investors, corporate management, policymakers, and academic literature development in the fields of financial management and capital markets
The Influence Of Internal Control And Information Technology On Financial Report Quality With Human Resource Competence Nur Azizah; Yudi Yudi; Rita Friyani
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.408

Abstract

This study aims to examine the influence of the internal control system and the use of information technology on the quality of the Jambi Provincial Government's financial reports with human resource competency as a moderating variable. The study population was all Regional Apparatus Organizations (OPD) in Jambi Province with a sample of 84 respondents consisting of the Head of Finance Subdivision, Finance Treasurer, and Finance Staff. The research method used a quantitative approach with multiple linear regression analysis and interaction test (Moderated Regression Analysis) with the help of SPSS version 30. The results showed that the internal control system and the use of information technology had an effect on the quality of financial reports. In addition, human resource competency was proven to significantly moderate the relationship between the internal control system and the use of information technology on the quality of financial reports. This indicates that the successful implementation of the internal control system and information technology is highly dependent on the level of human resource competency in managing and operating both. This research provides important implications for the Jambi Provincial Government to continue improving internal controls, technology utilization, and human resource competency to enhance the quality of accurate, reliable, and transparent financial reports. Furthermore, it is recommended that future research include additional variables and expand the sample size to obtain more comprehensive results.
The Effect of Disclosure on Sustainability Reporting, Company Size, Profitability and Leverage on The Value of Companies Included in The LQ45 Index For 2020-2022 Gusniadi, Revi Ilham; Rita Friyani; Fredy Olimsar
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7068

Abstract

This study aims to empirically prove the influence of sustainability report disclosure, company size, profitability and leverage on company value. This research is quantitative research using secondary data obtained from the company's annual report and the company's sustainability reporting report. The population in this study are companies that are members of the LQ45 index from 2020-2022. The number of samples used in this research was 51 data. The data analysis technique used is multiple linear regression analysis with the software used for data processing is SPSS version 25. Based on the results of the analysis it is known that simultaneously the sustainability report disclosure variables, company size, profitability and leverage influence company value, while partially the variables Sustainability report disclosure, company size, profitability and leverage have a significant effect on company value
The Influence of Financial Technology on Financial Performance Moderated by Internet Financial Reporting in Indonesia Moh. Rizal Syafiie; Ilham Wahyudi; Rita Friyani
Indonesian Journal of Business Analytics Vol. 4 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i3.9459

Abstract

It is hoped that the presence of fintech can be relied on to improve financial performance such as increasing profitability, reducing operational costs and overcoming credit problems. However, in reality the financial performance of fintech companies is still not optimal. This research aims to ensure that companies can continue to improve their financial performance and to determine the importance of fintech and digital financial services in the economy. This research method uses a quantitative approach. The population of this research are companies listed on the Indonesia Stock Exchange (BEI) which are included in the list of Financial Technology Companies. The data was processed using IBM SPSS version 22 software. The research results show that financial technology is able to improve financial performance and Internet Financial Reporting (IFR) is able to moderate the relationship between financial technology and financial performance in fintech companies listed on the Indonesia Stock Exchange (BEI) in 2018 - 2021.
The Influence of Skills, Experience and Gender on Audit Decisions (Empirical Study of Mr RI Representatives in Jambi) Azizah Kholiq; Haryadi; Rita Friyani
Indonesian Journal of Business Analytics Vol. 4 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i4.10196

Abstract

This study aims to determine the impact of experience, expertise, and gender on audit judgment (an empirical investigation conducted at BPK RI representatives in Jambi). The study's population consisted of BPK RI Representatives from Jambi Province. The study's sample was a saturated sample, which is a sampling strategy that uses the entire population as a research sample, with 67 respondents and a questionnaire return rate of 61. This study technique makes use of quantitative methods. This study uses primary data from questionnaires given to respondents. The results of the study show that competence has a big influence on audit judgment. This indicates that an auditor's level of knowledge will improve audit judgment and that experience has a significant impact on audit judgment. This proves that the variable of gender has no appreciable effect on the audit judgment; the audit judgment increases with the auditor's experience. audit judgment
Co-Authors Achmad Hizazi Azizah Kholiq Delta Ferryandi Wibowo Eka Julianti Fredy Olimsar Gusniadi, Revi Ilham Haryadi Ilham Wahyudi Iskandar Sam Moh. Rizal Syafiie Naomi Sayuna. M Novita Andriani Nur Azizah P. Eko Prasetyo Ranti Melasari SRI RAHAYU Suryani Suryani Wirmie Eka Putra Wiwik Tiswiyanti Yudi Yudi Zazatia