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All Journal JURNAL RISET AKUNTANSI JAMBI International Journal of Social Science West Science Accounting and Finance International Journal of Business and Quality Research
Sri Rahayu
Jambi University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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THE EFFECT OF FINANCIAL AND NON-FINANCIAL PERFORMANCE ON REGIONAL COMPETITIVENESS OF BUNGO DISTRICT WITH CAPITAL EXPENDITURE AND BUDGET GOVERNANCE AS INTERVENING Herawati; Syamsurijal Tan; Sri Rahayu; Syahmardi Yacob
International Journal of Social Science Vol. 1 No. 4: December 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v1i4.713

Abstract

This study aims to determine the effect of financial and non-financial performance, capital expenditure, budget management on regional competitiveness. Second, this study also determines the impact of financial and non-financial performance on regional competitiveness through capital expenditures and budget management in the Bungo Regency. Primary data were collected through direct interviews with respondents with predetermined criteria and processed using Structural Equation Model analysis with PLS. The results study found only financial and non-financial performance and budget management had a significant effect on regional competitiveness, while capital expenditure had no effect. This study also found that financial and non-financial performance affects regional competitiveness through budget management, but it had no effect if capital expenditures were intervening.
Systematic Literature Review: Pengaruh Green Accounting dan Good Corporate Governance terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi Suci Mulyani; Sri Rahayu; Wirmie Eka Putra
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2401

Abstract

This study aims to conduct a Systematic Literature Review (SLR) to analyze the influence  of Green Accounting on company value and profitability, the influence of Good Corporate Governance (GCG) on these two variables, and the role of profitability as a mediator in the relationship. The SLR method was used to synthesize 20 relevant articles published between 2019 to 2025 with a focus on the theory of Legitimacy, Stakeholder, and Signaling. The results show that Green Accounting generally has a positive effect on company value through increased environmental transparency, although inconsistencies arise in the mining sector. GCGs consistently increase the value of companies through strong oversight mechanisms, but their effectiveness is reduced in companies with concentrated ownership. These variables also have a positive impact on profitability, with Green Accounting improving long-term operational efficiency and GCG reducing conflicts of interest, although upfront costs may weigh on performance temporarily. Profitability acts as a partial mediator, giving investors a positive signal and increasing valuations. Green Accounting and GCG practices contribute significantly to corporate sustainability, especially in Indonesia, but require stricter regulatory support. Research gaps include methodological variations and a lack of focus on specific sectors, so further research is needed for better generalizations. 
The Influence of Regional Original Income (PAD) and General Allocation Fund (DAU) on Capital Expenditure in the Jambi Provincial Government 2015–2025 Selia Meilantika; Sri Rahayu; Rico Wijaya
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.4208

Abstract

This study aims to analyze the influence of Regional Original Revenue (PAD) and General Allocation Fund (DAU) on Capital Expenditure in the Jambi Provincial Government for the 2015-2025 period. The study uses a quantitative method with secondary data obtained from the Jambi Provincial Government Budget Realization Report published by the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. The research sample consists of 11 observations derived from time series data for the 2015-2025 period. Data analysis techniques used include descriptive statistics, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, coefficient of determination (R²) tests, F tests, and t tests with the help of the Statistical Package for Social Sciences (SPSS) program. The results of the study indicate that Regional Original Income (PAD) does not significantly influence Capital Expenditure with a significance value of 0.520. The General Allocation Fund (DAU) also does not significantly influence Capital Expenditure with a significance value of 0.455. Simultaneously, PAD and DAU do not significantly influence Capital Expenditure with a significance value of 0.708 in the F test. The coefficient of determination (R²) of 0.083 indicates that PAD and DAU are only able to explain variations in Capital Expenditure by 8.3%, while the remaining 91.7% is explained by other factors outside the research model. The results of this study indicate that the Capital Expenditure of the Jambi Provincial Government during the research period is not significantly influenced by PAD and DAU, but is likely more influenced by other factors such as the Special Allocation Fund (DAK), Revenue Sharing Fund (DBH), Budget Financing Surplus (SiLPA), and regional budgeting policies. Keywords: Regional Original Income, General Allocation Fund, Capital Expenditure, Regional Finance, Jambi Provincial Government.
Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Anggaran Belanja Modal (Studi Empiris pada Pemerintah se-Provinsi Jambi Tahun 2010-2014) Parassela Pangestu; Sri Rahayu; Fitrini Mansur
JURNAL RISET AKUNTANSI JAMBI Vol. 3 No. 1 (2020): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap belanja modal. Penelitian ini menggunakan sampel Kabupaten dan Kota di Provinsi Jambi periode 2010 – 2014. Ada 9 Kabupaten, 2 Kota, dan 1 Provinsi yang menjadi subjek penelitian ini, yaitu Kabupaten Batanghari, Kabupaten Bungo, Kabupaten Kerinci, Kabupaten Merangin, Kabupaten Muaro Jambi, Kabupaten Sarolangun, Kabupaten Tanjung Jabung Timur, Kabupaten Tanjung Jabung Barat, Kabupaten Tebo, Kota Jambi dan Kota Sungai Penuh, serta Provinsi Jambi. Penelitian ini menggunakan data sekunder yang diperoleh dari Laporan Keuangan masing-masing pemerintah daerah. Data penelitian berjumlah 60 data. Teknik analisis data dalam penelitian ini analisis regresi linear berganda dengan menggunakan software SPSS versi 22 for windows. Hasil penelitian adalah sebagai berikut. Hipotesis pertama, hasil menunjukkan bahwa PAD dan DAU berpengaruh terhadap belanja modal. Hipotesis kedua, PAD berpengaruh terhadap belanja modal. Hipotesis ketiga DAU tidak berpengaruh terhadap belanja modal.
Co-Authors Fitrini Mansur Herawati Herawati Parassela Pangestu Rico Wijaya Selia Meilantika Suci Mulyani Syahmardi Yacob Syamsurijal Tan Wirmie Eka Putra