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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 Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal Teknik Industri Terintegrasi (JUTIN) Journal of Management - Small and Medium Enterprises (SME's) Jurnal Hukum Lex Generalis Devotion: Journal of Research and Community Service Journal of Applied Business, Taxation and Economics Reseach Jurnal Minfo Polgan (JMP) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Karya Abdi Masyarakat Journal of Business Studies and Management Review Jambi Accounting Review (JAR) Panthera : Jurnal Ilmiah Pendidikan Sains dan Terapan Jurnal Ekonomi Syariah Indonesia Innovative: Journal Of Social Science Research 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 International Journal of Information System and Innovation Management PUBLIDIMAS SWAGATI: Journal of Community Service Asian Journal of Management, Entrepreneurship and Social Science
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THE INFLUENCE OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH ORGANIZATIONAL COMMITMENT, LOCUS OF CONTROL AND DECENTRALIZATION AS MODERATING VARIABLES AT PT POS INDONESIA JAMBI CITY Rusfa, Melli Ramadhia; Yudi, Yudi; Gowon, Muhammad
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.976

Abstract

This research aims to determine the effect of budget participation on managerial performance with organizational commitment, locus of control and decentralization as moderating variables at PT. Pos Indonesia Jambi City. This research was conducted through a survey by distributing online questionnaires to the participants. A total of 67 employees from PT. Pos Indonesia Jambi City were selected as the sample for this study. The collected data was analyzed using a specific data analysis method. Prior to hypothesis testing, the classical assumptions were examined. The hypothesis testing was conducted using moderated regression analysis (MRA), including t-tests, F-tests, and coefficient of determination tests. The findings of this research indicate that budget participation has a significant impact on managerial performance. Furthermore, organizational commitment, locus of control, and decentralization collectively have a significant influence on the relationship between budget participation and managerial performance. However, individually, organizational commitment, locus of control, and decentralization do not have an effect on the relationship between budget participation and managerial performance.
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 FINANCEIAL 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.
Training on Building Multiple Choice Exam Question Applications with Php+Ajax+Mysql Nasution, Adnan Buyung; Hrp, Ahir Yugo Nugroho; Yudi, Yudi; Fauzi, Muhammad; Sari, Ria Eka; Gunawan, Heri
Jurnal Pengabdian Masyarakat Bestari Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v4i1.13524

Abstract

This training aims to provide participants with the knowledge and skills to develop web-based exam question applications using PHP and AJAX technologies. The activity is designed to enhance participants' capacity in developing dynamic and responsive applications that can be utilized in various educational institutions. The training involves theoretical sessions and hands-on practice, allowing participants to understand basic concepts and implement simple exam question applications with features such as question creation, answer management, and automatic grading.
The Role of Sharia Financial Institutions in Improving the Indonesian Economy: Focus on Murabahah Financing Saputra, Iin; Muhammad Aris; Yudi, Yudi; Ayub Rangkuti; Suryadi, Nanda
International Journal of Information System and Innovation Management (IJISIM) Vol. 2 No. 1 (2024): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

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

Abstract

This research is a literature study that examines the role of sharia financial institutions in improving the Indonesian economy with a focus on murabahah financing. The methodology used involves in-depth analysis of existing literature to produce a solid understanding of how Islamic financial institutions can contribute to the economy through murabahah financing. This study relies on relevant secondary data and literature analysis to provide a meaningful contribution to academic and policy-related understanding. The research results show that the implementation of murabahah financing by sharia financial institutions provides financial solutions in accordance with sharia principles, helps people own interest-free homes, and increases bank profitability and liquidity. Apart from that, murabahah financing also helps sharia financial institutions attract more customers and increase public trust in sharia-based financial services. It also plays a role in supporting financial inclusion, especially for communities that are underserved by conventional financial institutions. Overall, murabahah financing not only provides direct benefits for customers and banks, but also contributes positively to economic growth and welfare of Indonesian society.
ANALYSIS OF ACCOUNTABILITY AND TRANSPARENCY OF VILLAGE FUND ALLOCATION MANAGEMENT IN PEMATANG GAJAH VILLAGE, JAMBI LUAR KOTA DISTRICT, MUARO JAMBI REGENCY Widiyati, Sri; Yudi, Yudi; Rahayu, Rahayu
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 1 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i1.18231

Abstract

This study analyzes the accountability and transparency of village fund allocation management. This study was conducted in Pematang Gajah Village, Jambi Luar Kota District, Muaro Jambi Regency. This study uses a quantitative research type with a descriptive approach. The type of data used is primary data. The respondents in this study numbered 20 people. The data collection technique used was a survey technique, which involved distributing questionnaires. The results of this study indicate that the accountability and transparency of village fund allocation management in Pematang Gajah Village, Jambi Luar Kota District, Muaro Jambi Regency on the accountability program indicators obtained the highest percentage and has been running well. Processes of accountability, transparency, honesty, law accountability, and policy accountability have been running well and have followed applicable regulations. Keywords: Accountability; Transparency; Village Fund Allocation
Peningkatan Akuntabilitas Pengelolaan Bahan Habis Pakai Sekolah Rahayu, Sri; Yudi, Yudi; Rahayu, Rahayu; Yuliana, Yuliana
Jurnal Karya Abdi Masyarakat Vol. 3 No. 1 (2019): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.822 KB) | DOI: 10.22437/jkam.v3i1.7002

Abstract

Tujuan utama dari kegiatan pengabdian ini adalah tertibnya administrasi pengelolaan bahan habis pakai di sekolah yang menjadi mitra pengabdian. Tersedianya program pengelolaan persediaan bahan habis pakai sederhana yang berbasis excel sehingga menghasilkan pengelolaan bahan habis pakai yang baik, serta dapat meningkatkan akuntabilitas dan transparansi pengelolaan bahan habis pakai. Tim Peneliti memilih dua mitra Sekolah Dasar Negeri di Kota Jambi yaitu SDN 60 dan SDN 85 Kota Jambi. Pelatihan diberikan kepada operator pengelola data persediaan sekolah. Hasil pemantauan setelah pelaksanaan kegiatan oleh tim, operator kedua sekolah telah mampu menggunakan aplikasi pengelolaan bahan habis pakai sekolah. Pelatihan Pengelolaan Keuangan bagi Sekolah belum banyak dilakukan. Hasil dari pelatihan ini diharapkan dapat meningkatkan akuntabilitas pengelolaan bahan habis pakai di sekolah, sehingga dapat meningkatkan kualitas pertanggungjawaban pengelolaan keuangan sekolah.
Pengelolaan Keuangan Kelompok Usaha Mikro, Kecil dan Menengah Berbasis Wanita Rahayu, Sri; Yudi, Yudi; Tiswiyanti, Wiwiek; Rahayu, Rahayu
Jurnal Karya Abdi Masyarakat Vol. 3 No. 2 (2019): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.04 KB) | DOI: 10.22437/jkam.v3i2.8476

Abstract

Artikel ini bertujuan untuk mengungkap pentingnya pengelolaan keuangan bagi kelompok Usaha Mikro, Kecil dan Menengah (UMKM) berbasis wanita. Artikel ini disusun berdasarkan pengalaman tim melakukan kegiatan pengabdian dan pembinaan terhadap usaha peningkatan pendapatan keluarga (UP2K) pada tiga tahun terakhir. Pengabdian terakhir yang dilakukan terkait tema adalah Pengabdian Skim Bina Desa yang dilaksanakan Desa Mendalo darat dan Desa Mendalo Indah. Salah satu program yang terus dikembangkan oleh Tim PKK kedua desa tersebut adalah pengembangan UP2K. Walaupun relatif baru bagi pengurus, pengurus harus melakukan pengelolaan keuangan dana UP2K dengan baik.Kendala utama yang menyebabkan lambannya perkembangan UP2K adalah keterbatasan anggaran, rendahnya kompetensi SDM dan data UMKM yang kurang tersedia. Hal ini dapat menurunkan kepercayaan anggota kepada pengurus. Kegiatan pengabdian telah dilaksanakan dengan lancar.Pengelolaan keuangan UP2K melingkupi administrasi keuangan kelompok khusus, Administrasi keuangan kelompok pelaksana, Laporan Pertanggungjawaban Periodik (Triwulan) dan Laporan Pertanggungjawaban Tahunan.
Co-Authors Abdallah, Zachari Achmad Hizazi Agus Tedyyana, Agus Akbar, Awal Anggarani, Vera Arman Arman Awan, Awan Ayub Rangkuti Chairofta, Alvareza Damayanti Rusmana, Fenny Defiana, Amelia DINI ARIDYA PUTRI Djojo, Achmad Fandora, Elsa Fauzi, Rai Ahmad Febriansa, M Rahman Firstnandiar, Firstnandiar Fitriadi, Khairul FRIYANI, RITA Ginting, Erwin Gowon, Muhammad Hamzah, Hamzah Hanny Handiyani Hendra Hendra Herawary, Netty Heri Gunawan Hizazi, Hizazi Hrp, Ahir Yugo Nugroho Ilham Wahyudi Jamaili, Salman Junaidi Junaidi Junaidi, J Kapadia, Raju Karlena Indriani Khaldun, Muhammad Hafidz Ibnu Khoiriyah, Atifa Zulfa Kresna Ramanda Lestari, Astuti Lihawa, Wahyudin Liona Efrina S M, Aminatuzzuhriah Maharanti, Puan Meliana, Siska Merry, Maria Monique Ds, Eska Prima Muhammad Aris Muhammad Fauzi Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nanda Afrimelta Nandang, Ignatius Nasution, Adnan Buyung Nasution, Suswati Netty Herawaty Nilaprapti, Endang Nirmalawati Nirmalawati Nourma, Nourma Novita, Irawati Nursifitri, Nadya Octary, Tiara Putra, Oky Putri Ayu, Ronika Rachmadi, Agus Rahayu , Rahayu Rahayu Rahayu Rainiyati Rainiyati Ratih Kusumastuti Reni Yustien Ria Eka Sari, Ria Eka Riszki, Riszki Rizki B, Anisa Rosyada, Ida Rusfa, Melli Ramadhia Ruswandi, Uus Sagita, Dora Salman Jumaili Sapitri, Yulia Saputra, Bagus Handi Saputra, Iin Sari, Delsy Cantika Sari, Fadhilah SAUDAGAR, FERDIAZ Sembiring, Nita Shofia Amin Sianturi, Charles Sigit Indrawijaya Sinaga, salsa SRI RAHAYU Sri Widiyati, Sri Suhariyanto, S Suryadi, Nanda Susfa Yetti, Susfa Suwandhi, Albert Syafrul Antoni Tialonawarmi, Feny Tiswiyanti, Wiwiek Tutik Sri Hariyati Venty Diwi Afriastuti Waisen, Waisen Widiastuti, Fitri Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wiwik Tiswiyanti Yuliana Yuliana Yuliansyah, Dwi Novrian Zelovena, Syabina Maharani Zulfina Adriani