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All Journal Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Tadrib: Jurnal Pendidikan Agama Islam Sinkron : Jurnal dan Penelitian Teknik Informatika FINANCIAL : JURNAL AKUNTANSI JTIK (Jurnal Teknik Informatika Kaputama) Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal Teknik Industri Terintegrasi (JUTIN) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) Journal of Applied Business, Taxation and Economics Reseach Jurnal Prajaiswara East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat Journal of Business Studies and Management Review Jurnal Pepadu Jambi Accounting Review (JAR) Indonesian Journal of Applied and Industrial Sciences (ESA) Jurnal Ekonomi Syariah Indonesia Innovative: Journal Of Social Science Research Jurnal Kedokteran Hewan Jurnal Dehasen Mengabdi International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Neraca Manajemen, Akuntansi, dan Ekonomi JUPEMA Accounting Studies and Tax Journal PUBLIDIMAS SWAGATI: Journal of Community Service Asian Journal of Management, Entrepreneurship and Social Science Skena Teknologi Jurnal Pendidikan Buddha dan Isu Sosial Kontemporer (JPBISK) Jurnal Akuntansi Kontemporer Jurnal Cakrawala Akuntansi Nomico
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Universitas Potensi Utama
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Reaksi Pasar Modal Sebelum dan Sesudah Peristiwa Pengumuman Pertama Kasus Positif Coronavirus Disease (Covid-19) di Indonesia M, Aminatuzzuhriah; Yudi, Yudi; Yetti, Susfa
Jambi Accounting Review (JAR) Vol 4 No 1 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i1.25332

Abstract

Penelitian ini bertujuan untuk mengetahui reaksi pasar modal sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode studi peristiwa (event study) dengan mengambil peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia yang dipublikasikan oleh presiden Indonesia pada tanggal 2 Maret 2020. Penelitian ini dilaksanakan untuk mengetahui kandungan informasi dan melihat reaksi dari peristiwa dengan melihat perbedaan abnormal return, trading volume activity, dan market capitalization. Jenis data yang digunakan adalah data sekunder. Periode pengamatan dilakukan selama 24 bulan sebelum dan 24 bulan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. Hasil penelitian menunjukkan bahwa: (1) Tidak terdapat perbedaan yang signifikan terhadap abnormal return sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. (2) Terdapat perbedaan yang signifikan terhadap trading volume activity sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. (3) Tidak terdapat perbedaan yang signifikan terhadap market capitalization sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia.
The Influence of Audit Quality, Financial Distress, Audit Tenure, Debt Default, and Audit Delay on Going Concern Audit Opinion: A Case Study on Transportation and Logistics Service Companies Listed on the Indonesia Stock Exchange in 2018-2022 Zelovena, Syabina Maharani; Yudi, Yudi; Rahayu, Rahayu
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.832

Abstract

This research aims to examine the influence of Audit Quality, Financial Distress, Audit Tenure, Debt Default and Audit Delay on Going Concern Audit Opinions simultaneously and partially. This research is quantitative research. The population in this research is the Transportation and Logistics Sector Services companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period which have been audited totaling 36 companies. The sampling method was carried out using a purposive sampling method. The sample in this study was 17 companies over 5 years, so the total sample in this study was 85. The data analysis method used to test the hypothesis was descriptive statistics and logistic regression analysis using SPSS version 26 software. The results of this study indicate that Audit Quality, Financial Distress, Audit Tenure, Debt Default and Audit Delay simultaneously influence the Going Concern Audit Opinion. Meanwhile, partially Audit Quality and Audit Delay influence the Going Concern Audit Opinion. Financial Distress, Audit tenure, and Debt Default have no effect on Going Concern Audit Opinion.
Determination of the Fraud Hexagon on the Tendency of Fraudulent Financial Reporting in the Provinces of Indonesia Maharanti, Puan; Yudi, Yudi; Friyani, Rita
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.946

Abstract

Fraudulent financial reporting occurs when public officials and others intentionally engage in dishonest and illegal acts to alter or conceal financial information, thereby creating a false picture of financial health and performance. As a result, financial statements become unreliable and misleading for stakeholders when making important decisions. This study adopts the fraud hexagon which identifies six elements (pressure, capability, collusion, opportunity, rationalization, and arrogance) to analyze and obtain empirical evidence regarding the factors that influence the tendency of fraudulent financial reporting. A total of 34 provincial governments in Indonesia in 2019-2022 comprised the population and sample used in this study. Multiple linear regression data analysis techniques were used in this study to evaluate hypotheses using secondary data and SPSS 29. The results showed that the tendency of fraudulent financial reporting was simultaneously influenced by the elements of the fraud hexagon. The tendency of fraudulent financial reporting is partially influenced by pressure, opportunity and arrogance. However, the tendency of fraudulent financial reporting is partially uninfluenced by capability, collusion, and rationalization. Based on the results of this study, it is recommended that the government, society, and other stakeholders focus on key elements that affect the integrity of financial reporting.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Nanda Afrimelta; Mukhzarudfa, Mukhzarudfa; Yudi, Yudi
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 4 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v4i7.2584

Abstract

Perusahaan pertambangan menimbulkan kerusakan dalam operasinya. Hal ini membuat para analis terpesona untuk menyelidiki perusahaan ini. Dalam strategi pengambilan sampel, menggunakan kriteria tertentu. Sumber informasi yang digunakan adalah informasi tambahan yang diperoleh dari situs BEI (www.idx.com) dan informasi KLHK (www.proper.co.id). Jenis data yang dianalisis adalah data panel. Analisis data yang diterapkan adalah regresi data panel. Faktor kinerja lingkungan dan keuangan tidak mempunyai dampak positif dan tidak material terhadap nilai perusahaan. Sementara itu, biaya lingkungan dan struktur modal mempunyai dampak negatif dan kritis terhadap nilai perusahaan.
Perencanaan Keuangan dalam Rangka Menjaga Stabilitas Ekonomi Keluarga Jamaili, Salman; Mukhzarudfa, Mukhzarudfa; Hizazi, Achmad; Rahayu, Sri; Yustien, Reni; Yudi, Yudi; Rahayu , Rahayu
Jurnal JUPEMA Vol. 3 No. 1 (2024): Mei 2024
Publisher : Laboratorium Pembelajaran FKIP Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jupema.v3i1.31913

Abstract

Rumah tangga merupakan satuan organisasi terkecil di tengah masyarakat. Apabila dianalogikan dalam suatu organisasi atau Perusahaan, maka ayah menjadi top manajemen tertinggi. Ibu menjadi sekretaris sekaligus pengelola dana keluarga. Posisi ibu ini sepertinya sederhana, tetapi sebenarnya memerlukan strategi khusus karena harus menjaga stabiitas ekonomi keluarga. Tujuan diadakannya pengabdian ini adalah untuk memberikan pelatihan kepada individu/rumah tangga dilingkungan desa Simpang Karmeo, Kecamatan Bathiin XXIV Kabupaten Batanghari tentang mengatur keuangan keluarga melalui perencanaan keuangan untuk ibu-ibu rumah tangga. Metode yang digunakan adalah klasikal dengan pendekatan diskusi/tanya jawab dimulai dari tahapan perencanaan, tahapan pelaksanaan dan diakhiri dengan tahapan evaluasi dengan maksud agar materi dapat diterima oleh peserta dengan baik. Hasil yang diperoleh peserta pelatihan melalui simulasi atau praktek yang telah dilakukan yaitu peserta mampu menyusun dan merencanakan keuangan keluarga hal ini dapat dilihat dari hasil simulasinya, selain itu peserta pelatihan termotivasi untuk mengatur keuangan agar dapat menabung dan berinvestasi hal ini terlihat dari antusiasme peserta dalam berbagai pertanyaan untuk memahami materi yang telah diberikan. Kegiatan Pelatihan ini bermanfaat dan memberikan tambahan pengetahuan bagi masyarakat khususnya ibu-ibu rumah tangga di Desa Simpang Karmeo dalam mengatasi permasalahan yang sangat kompleks yang mereka hadapi dalam mengatur dan merencanakan keuangan rumah tangga.
Electronic Government and Accountability: Systematic Literature Review, Framework, and Agenda for Future Research Antoni, Syafrul; Rahayu, Sri; Yudi, Yudi; Herawary, Netty
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.340

Abstract

Electronic government (e-government) is an effective tool to enhance accountability in public organizations. However, the implementation of e-government to enhance accountability remains unclear and involves many complex processes due to multiple accountabilities disorder. The e-government elements that contribute to mitigating the disorders and dysfunctions of accountability relationships are still underdeveloped in the current literature. This paper aims to provide an understanding of how e-government can enhance organizational accountability by reviewing the relevant literature. This research employs a systematic literature review methodology using PRISMA reporting guidelines. The authors searched for scholarly articles in the online Elsevier (Scopus) database, written in English and accessible in full text. The study utilizes data from 18 articles to conduct the systematic literature review. The findings indicate that most previous studies on the impact of e-government on accountability were published in 2009 and 2010. Additionally, the findings show that developed countries dominate the research locations with a total of 16 articles, while only 2 articles pertain to developing countries. The predominant methodology used in studies on the impact of e-government on accountability is website content analysis, accounting for 9 articles.
Systematic Literature Review: Analysis Of The Role Of Accounting On Sustainable Tourism Practices, The Influence Of Corporate Social Responsibility And Green Finance Behavior On Indonesia's Tourism Efrina, Liona; Rahayu, Sri; Yudi, Yudi; Herawaty, Netty
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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

Abstract

The tourism industry in Indonesia has grown rapidly in recent years. However, this growth also brings significant environmental and social impacts, such as environmental pollution, exploitation of natural resources, and cultural degradation. Therefore, sustainable tourism is becoming increasingly important to ensure environmental sustainability and the wellbeing of local communities in the long term. Accounting has an important role in supporting sustainable tourism practices. This study aims to determine the role of accounting on sustainable tourism practices, the influence of corporate social responsibility and green finance behavior on Indonesia's tourism sector. This study uses a systematic literature review method. Data is collected through literature searches from academic databases such as Google Scholar. The data collected were analyzed using thematic analysis methods to identify the main themes that emerged from the selected literature. The results of the study show that the role of accounting in sustainable tourism practices is very important because it helps to manage, measure, and report the economic, environmental, and social impacts of tourism activities. In addition, it was found that Corporate Social Responsibility (CSR) and Green Finance behavior towards Indonesia's tourism sector.
Analisa Proses Pencapaian Opini Wajar Tanpa Pengecualian Pada Pemerintah Daerah Kabupaten Tanjung Jabung Timur (Periode 2015 -2018) Sari, Fadhilah; Hizazi, Hizazi; Yudi, Yudi
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 8 No 4 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i4.36594

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor perolehan opini WTP serta upaya untuk mempertahankan opini WTP atas Laporan Keuangan Pemerintah Daerah oleh pemerintah Kabupaten Tanjung Jabung Timur Karena Kabupaten Tanjung Jabung Timur Mampu Meraih Opini WTP pada Tahun 2017 dan mempertahankannya di 2018 setelah pada tahun 2015 dan tahun 2016 opini yang di raih hanya WDP. Penelitian ini merupakan penelitian kualitatif dan teknik pengumpulan data dalam penelitian ini menggunakan wawancara, observasi dan dokumentasi. Penelitian ini menggunakan software alat analisis data kualitif NVIVO 12 Plus dengan uji realibilitas Kappa menggunakan NVIVO. Hasil penelitian menunjukkan bahwa faktor-faktor yang mendukung pemerintah Kabupaten Tanjung Jabung Timur memperoleh opini WTP yakni koordinasi antar unit kerja, penyajian laporan keuangan yang wajar, proses audit, komitmen pimpinan, melakukan tindak lanjut atas rekomendasi BPK, reviu oleh Inspektorat, komitmen pimpinan, pembinaan kepada pengelola keuangan dan aset serta pemberian sanksi kepada SKPD yang memiliki temuan serta adanya reward jika mampu meraih opini WTP dan mempertahankannya. Adapun, upaya yang dilakukan oleh pemerintah Kabupaten Tanjung Jabung Timur yakni meningkatkan kegiatan monitoring terkait SPJ, membuat prosedur-prosedur baru, meningkatkan sarana prasarana serta sumber daya manusia, melakukan rekonsiliasi data laporan keuangan SKPD secara berkala.
Pengaruh Solvabilitas, Profitabilitas, dan Umur Perusahaan terhadap Audit Delay pada Perusahaan sektor Consumer Cylicals yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022 Fandora, Elsa; Rahayu, Sri; Yudi, Yudi
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.579

Abstract

This research aims to determine the influence of solvency, profitability, and company age on audit delay in companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange from 2020 to 2022. This study is quantitative in nature. The sample was taken using Purposive Sampling, consisting of 25 companies out of 157 companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during 2020-2022, resulting in 75 analyzed data points. The analytical techniques employed included descriptive statistics and multiple linear regression analysis. The data was processed using SPSS version 26 for Windows. Solvency was measured using Debt to Asset Ratio (DAR), profitability was measured using Return on Asset (ROA), and company age was measured by subtracting the year of the study from the year the company was listed on the Indonesia Stock Exchange. The partial results of this research indicate that profitability and company age have an influence on audit delay, while solvency does not affect audit delay in companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange.Keywords: Audit delay, Solvency, Profitability, Company age. 
The Influence Of Accounting Information System Utilization And Internal Control On The Quality Of Regional Financial Reports With Accounting Understanding As A Moderating Variable (Study At The Jambi Provincial Government Office) Putra, Oky; Rahayu, Sri; Yudi, Yudi
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/5bysah78

Abstract

This study examines the impact of accounting information system utilization and internal control on the quality of local government financial reports, with accounting comprehension as a moderating variable. The research was conducted in the Provincial Government Offices of Jambi, employing a quantitative approach based on primary data collected through structured questionnaires. The sample consists of employees from 21 government offices, and data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The findings reveal that the utilization of accounting information systems does not significantly influence the quality of financial reports. In contrast, internal control has a significant positive effect. Furthermore, accounting comprehension strengthens the relationship between both accounting information systems utilization and internal control with the quality of financial reports. This study concludes that enhancing the quality of local government financial reports requires the optimization of internal controls and effective utilization of accounting information systems, supported by sufficient accounting comprehension among personnel. These insights provide valuable contributions to advancing transparency and accountability in local government financial management practices.
Co-Authors Abdallah, Zachari Achmad Hizazi Agus Tedyyana, Agus Akbar, Awal Anggarani, Vera Arman Arman Assobary, Alfanna Ibnu Azkia, Muti'a Chairofta, Alvareza Damayanti Rusmana, Fenny Defiana, Amelia DINI ARIDYA PUTRI Djojo, Achmad Dwi Novrian Yuliansyah Dwi Putra, Rifal Fajrillah, Fajrillah Fandora, Elsa Fauzi, Rai Ahmad Febriansa, M Rahman Fitriadi, Khairul FRIYANI, RITA Friyani, ⁠Rita Ginting, Erwin Gowon, Muhammad Hady Octama, Ghaly Naufal Hamzah Hamzah Hamzah, Hamzah Hanny Handiyani Herawary, Netty Heri Gunawan Hernando, Riski Hizazi, Hizazi Hrp, Ahir Yugo Nugroho Hurip Pratomo Hustilah, Niken Ihwana, Sandy Imannisa, Maulida Indradewa, Rhian Jamaili, Salman Jimmy Jimmy Johan Johan Junaidi Junaidi Junaidi, J Kapadia, Raju Karlena Indriani Khaldun, Muhammad Hafidz Ibnu Khoiriyah, Atifa Zulfa Kresna Ramanda Lestari, Anggi Putri Lestari, Astuti Lihawa, Wahyudin Liona Efrina S Lisniasari, Lisniasari M, Aminatuzzuhriah M. Yogi Riyantama Isjoni Maharanti, Puan Maysarah , Nyimas Dian Meliana, Siska Merry, Maria Misni Erwati Monique Ds, Eska Prima Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nanda Afrimelta Nandang, Ignatius Nasution, Adnan Buyung Nasution, Suswati Netty Herawaty Nilaprapti, Endang Nirmalawati Nirmalawati Novita, Irawati Nursifitri, Nadya Octary, Tiara Patmalarsih, Abdila Rungki Putra, Oky Rachmadi, Agus Rahayu , Rahayu Rahayu Rahayu Rainiyati Rainiyati ramadhan, Muhammad Gema Ratih Kusumastuti Reni Yustien Ria Eka Sari, Ria Eka Riszki, Riszki Rizki B, Anisa rizqiyah, wasiatur Rosyada, Ida Ruswandi, Uus Sagita, Dora Salman Jumaili Sam, Iskandar Saputra, Bagus Handi Sari, Delsy Cantika Sari, Fadhilah SAUDAGAR, FERDIAZ Selwen, Panir Sembiring, Nita Shofia Amin Sianturi, Charles Sigit Indrawijaya Sinaga, salsa Siswahyudianto SRI RAHAYU Sri Rahayu Sri Widiyati, Sri Suhariyanto, S Susfa Yetti, Susfa Susi Susanti Syafrul Antoni Syamsiar, Syamsiar Tarigan, Helpiana Tialonawarmi, Feny Tiara Aninditha Tiswiyanti, Wiwiek Tutik Sri Hariyati Venty Diwi Afriastuti Waisen, Waisen Widiastuti, Fitri Wijaya , Rico Wiwik Tiswiyanti Yeni Risyani Yuliana Yuliana Yuliana Yuliana Zelovena, Syabina Maharani Zulfa, Atifa Zulfina Adriani