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All Journal Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Business Studies and Management Review Jambi Accounting Review (JAR) Indonesian Journal of Economic & Management Sciences (IJEMS)
Susfayetti
Universitas Jambi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO SOLVABILITAS, RASIO AKTIVITAS DAN RASIO PASAR TERHADAP HARGA SAHAM Mayang Oktaviani Malik; Yuliusman Yuliusman; Susfa Yetti
Jurnal Manajemen Terapan dan Keuangan Vol. 12 No. 2 (2023): 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.v12i2.25330

Abstract

The purpose of this study was to determine the effect of liquidity ratios, profitability ratios, solvency ratios, activity ratios, and market to share price ratios in companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for the 2019-2021 period. The samples in this study were 39 Companies in the Basic Industry and Chemical Sector Listed on the Indonesian Stock Exchange. The data in this research is secondary data. The analytical method used is the classical assumption test and multiple regression analysis using the SPSS 25 program. The results show that simultaneously the variable liquidity ratios, profitability ratios, solvency ratios, activity ratios, and market ratios affect stock prices. Partially, market ratios have an effect on stock prices, while liquidity ratios, profitability ratios, solvency ratios, and activity ratios have no effect on stock prices in chemical and basic industrial companies listed on the Indonesia Stock Exchange in 2019-2021.
Pengaruh Audit Internal, Dan Pengendalian Internal, Terhadap Good Corporate Governance (Studi Kasus PTPN VI) Muhammad Syahratul Ikhsan; Ratih Kusumastuti; Susfa Yetti
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 4 (2023): November : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i4.1364

Abstract

Good Corporate Governance plays an important role in facilitating long-term growth, profitability and competitive advantage of companies in the global business landscape. Especially for organizations that have embraced transparency and openness, strong corporate governance practices serve as a shield against the common challenges that companies face in the contemporary business environment. Therefore, in accordance with this perspective, State-Owned Enterprises (BUMN) must also have the ability to adhere to the principles of Corporate Governance (Sanjaya et al., 2016).
The Influence of Implementation of Corporate Social Responsibility (CSR) on Increasing MSME Income (Case Study at PT PLN (Persero) UP3 Jambi) Nafisah Ainun Nisa; Nela Safelia; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4859

Abstract

This study aims to determine influence of the implementation of corporate social responsibility (CSR) of the Training and Coaching Program, Capital Loans, and Assistance on Increasing MSME Income (a case study at PT PLN UP3 (Persero) Jambi).  The sampling technique used is simple random sampling with sampling using the slovin formula.  Respondents in this study amounted to 51 fostered MSME partners.  The type of data used is in the form of primary data.  The data analysis used in this study is multiple linear regression analysis and by using the SPSS version 25 application to perform data processing.  The results of the study show that training and coaching have an effect on increasing MSME income.  Meanwhile, capital loans and assistance have no effect on increasing MSME income
Analysis of the Financial Performance of the Mekar Sari Village Government, Kumpeh Jambi District 2020-2022 Berlin Dhamos Syahputra Silalahi; Wiwik Tiswiyanti; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5418

Abstract

This research aims to analyze financial conditions by assessing the financial performance of the Mekar Sari Village Government, Kumpeh District. The data used in this research is secondary data sourced from the Mekar Sari Village Government Budget Realization report for the period 2020 to 2022. The ratio analysis used in this research is: 1) Effectiveness Ratio, 2) Efficiency Ratio, 3) Village Financial Independence Ratio, 4) Economic Ratio. The research results show that the performance of the Mekar Sari Village Government, Kumpeh District in 2020-2022 has an average effectiveness ratio of 92.12% with effective criteria. The average efficiency ratio is 98.47% with efficient criteria. The average village independence ratio is 107.50% with independent criteria. The economic ratio has a value of 98.52% with economic criteria
The Role of Profitability in Moderating the Influence of Company Size, Company Activities, Board of Directors, and Audit Committee on Disclosure of Sustainability Reports in Non-Financial Companies Registered on BEI and Publishing Sustainability Reports for 2018-2020 Ario Satria; Yuliusman; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5819

Abstract

This research aims to collect empirical evidence regarding the influence of company size, performance, board of directors and audit committee on sustainability reporting, profitability as a moderating variable. This research is quantitative research using secondary data obtained from the Indonesian Stock Exchange. The subjects of this research include non-financial companies listed on the IDX in 2018-2020. The sampling method uses a purposive sampling method with the criteria that non-financial companies have registered and published financial reports and sustainability reports for the 2018-2020 period. The research sample consisted of 32 companies over 3 years, so the total sample for this research was 96. The data analysis technique used was descriptive statistics and moderate regression analysis (MRA) using SPSS version 21 software with a significance level of 5%. The results of this research show that different company sizes and audit committees have an effect on sustainability reporting, while company performance and the board of directors have no effect on sustainability reporting for Sustainable Development. The profit variable cannot adjust the influence of company size, company performance, board of directors and audit committee on sustainability reporting
PENGARUH INDEPENDENSI DAN INTEGRITAS TERHADAP KINERJA PENGAWASAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING Okta Adi Saputra; Sri Rahayu; Susfa Yetti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12433

Abstract

A high level of voluntary disclosure can indeed increase the transparency of the his study aims to determine the influence of independence and integrity on the performance of supervision through motivation as an intervening variable at the Provincial Inspectorate of Jambi. The approach used in this research is a quantitative approach. The data used in this study are the results of questionnaires filled out by auditors and P2UPD (Regional Government Internal Supervisory Apparatus). The data collection technique employed is the distribution of written statement questionnaires. Subsequently, the data analysis technique used is SmartPLS version 4. The results of this study indicate that the variables of independence and integrity affect the performance of supervision. However, the motivation variable does not affect the performance of supervision. Furthermore, the variable of independence through motivation on the performance of supervision and the variable of integrity through motivation do not affect the performance of supervision. Keywords: Independence, Integrity, Supervision performance, Motivation
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
Co-Authors Abdul Wahab Adisti Wulandari Affrizal Affrizal Afrizal Afrizal Afrizal Akun Fadly Ario Satria Aspihani Ahyat Badewin Berlin Dhamos Syahputra Silalahi Dewi Fitriyani Hikmah Afritenti Ilham Wahyudi Mayang Oktaviani Malik Muhammad Syahratul Ikhsan Mukhzarudfa Mukhzarudfa Nafisah Ainun Nisa Nela Safelia Nella Safelia Netty Herawaty Okta Adi Saputra Rahman Hakim Ratih Kusumastuti Riki Setiawan Sri Rahayu Tona Aurora L Wilyan Dari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yuliusman -