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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 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) 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 Jurnal Pepadu Jambi Accounting Review (JAR) Indonesian Journal of Applied and Industrial Sciences (ESA) Panthera : Jurnal Ilmiah Pendidikan Sains dan Terapan 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 Journal of Innovative and Creativity 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 Jurnal Pendidikan Buddha dan Isu Sosial Kontemporer (JPBISK) Jurnal Akuntansi Kontemporer Jurnal Cakrawala Akuntansi
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Pengaruh Kesulitan Keuangan, CSR, dan Manajemen Laba Terhadap Penghindaran Pajak dengan Tata Kelola Perusahaan yang Baik sebagai Variabel Moderasi Yuliansyah, Dwi Novrian; Rahayu, Sri; Yudi, Yudi
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 02 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47141

Abstract

This study aims to analyze the effect of financial distress, CSR, and earnings management on tax avoidance, with GCG as a moderating variable, in palm oil companies listed on the Indonesia Stock Exchange for the period 2019–2023. Employing a quantitative method with an explanatory approach, the study observes 12 palm oil companies, yielding 60 firm-year observations. Data were analyzed using panel data regression with the CEM, based on the results of the Chow test, Hausman test, and LM test. The findings reveal that Financial distress, CSR, Earnings Management does not have a significant effect on tax avoidance. Besides, GCG positively moderates the relationship between CSR and tax avoidance, revealing a paradox in which high CSR combined with strong governance may actually encourage tax avoidance, possibly due to moral licensing based on the company's positive reputation. This study highlights that the relationship between corporate governance factors and tax avoidance is not always linear, and that the interaction effects among governance mechanisms may produce outcomes that differ from, or even contradict, theoretical expectations.
USER SATISFACTION ANALYSIS OF FACULTY OF ECONOMICS AND BUSINESS SERVICES, UNIVERSITAS JAMBI Yudi, Yudi; Amin, Shofia; Indrawijaya, Sigit; Syeftiani, Try; Tialonawarmi, Feny
Journal of Business Studies and Management Review Vol. 8 No. 2 (2025): JBSMR, Vol 8 No.2 June 2025
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v8i2.43156

Abstract

User satisfaction is one of the keys to success in managing an institution or organization. The level of service satisfaction is an important indicator to assess the extent to which service user expectations are met, by measuring the suitability between expectations of performance and the real experience felt after the service is used. The Community Satisfaction Index Survey conducted at the Faculty of Economics and Business uses a mixed method research approach. The population in this survey is all service users at the Faculty of Economics and Business, University of Jambi, including: lecturers, education staff, students, alumni, graduate users and cooperation partners. Furthermore, the sample in this survey is a portion of the representative population, using the Stratified Random Sampling technique. The results show that the Faculty of Economics and Business received a good assessment in terms of reliability, responsiveness, and certainty, but still needs to make improvements to infrastructure and accelerate the response of academic administration, especially for students. Keywords : Service Quality, User Satisfaction, FEB UNJA Services
Analisis Penerapan Standar Akuntansi Keuangan UMKM Budidaya Jamur Tiram Pada Kecamatan Rawas Ulu Sumatera Selatan Akbar, Awal; Yudi, Yudi; Tiswiyanti, Wiwik
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47610

Abstract

This research aims to determine the application of Financial Accounting Standards for Accounting for Micro, Small and Medium Entities (SAK EMKM) in the UMKM for Cultivating Oyster Mushrooms in the Long River, Rawas Ulu District, Musi Rawas Ulu Regency. The background to this research is based on the fact that there are still many UMKM that have not prepared optimal financial reports based on SAK EMKM. Therefore, this research is important to identify the process of preparing financial reports and the factors that support or hinder the implementation of standards. This research uses a descriptive qualitative method which dominates the description and application of financial records based on SAK EMKM by conducting interviews and also taking financial reports for researchers to process so that they are appropriate based on SAK EMKM. The research results show that the process of preparing financial reports for UMKM is still carried out simply and is not completely in accordance with standards. The factors that cause the failure of SAK EMKM in the Long River Oyster Mushroom Cultivation business are internal factors, namely low understanding of accounting by business actors, discipline and human resources, while external factors are limited access and technology and supporting resources, lack of assistance and outreach from the government and institutions so that the implementation of SAK EMKM can run effectively.
Pengaruh Reputasi Kantor Akuntan Publik (KAP), Audit Fee, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023) Defiana, Amelia; Rahayu, Sri; Yudi, Yudi
Innovative: Journal Of Social Science Research Vol. 5 No. 5 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i5.20072

Abstract

Penelitian ini bertujuan untuk menguji pengaruh reputasi kantor akuntan publik (KAP), audit fee, dan ukuran perusahaan terhadap integritas laporan keuangan pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Populasi penelitian ini adalah seluruh perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia yang berjumlah 69 perusahaan. Jenis penelitian yang digunakan yaitu penelitian kuantitatif dan penelitian ini menggunakan purposive sampling dengan kriteria-kriteria yang telah ditetapkan. Berdasarkan kriteria dalam penelitian sampel, jumlah sampel yang diperoleh adalah 14 perusahaan selama 5 tahun periode penelitian, sehingga total sampel yang diperoleh sebanyak 70 data. Penelitian ini menggunakan analisis linier berganda dan menggunakan program SPSS versi 30 sebagai alat bantu. Hasil penelitian menunjukkan bahwa reputasi kantor akuntan publik (KAP) tidak berpengaruh terhadap integritas laporan keuangan, audit fee berpengaruh terhadap integritas laporan keuangan, dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan.
Interpretive Paradigms in Accounting Research Methodology: A Philosophy of Science Approach – Gadamer's Hermeneutics Yudi, Yudi
Devotion : Journal of Research and Community Service Vol. 4 No. 11 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i11.601

Abstract

This article discusses interpretive paradigms in accounting science research methodology. The methodology discussed refers to the philosophy of hermeneutics developed by Hans-Georg Gadamer, namely subjective hermeneutics. One of the developments in the philosophy of hermeneutics is adopted its application to the field of accounting through an intrerpretive paradigm. The discussion in this article is expected to enrich knowledge in the study of interpretation paradigms in the field of accounting with a hermeneutic approach.
Rancang Bangun Aplikasi Kasir untuk BUMDES Berbasis Web Menggunakan Metode Extreme Programing Yudi, Yudi; Tedyyana, Agus
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 4 (2025): October
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i4.48905

Abstract

In the digital era, Village-Owned Enterprises (BUMDes) face challenges in managing transactions and stock items that are still done manually using Microsoft Excel. This method is less efficient, prone to errors, and time consuming in data processing. To overcome these problems, this research designs and develops a web-based cashier application using the Extreme Programming method. This method was chosen because of its flexible approach in handling changing user needs and improving the efficiency of software development. This application has main features such as recording transactions, managing stock items, and real-time sales reporting. Testing is done using the Black Box Testing method to ensure that the system runs according to its function. The implementation results show that this application can improve efficiency in recording transactions, reduce errors in data processing, and provide stock information and sales reports more accurately and quickly.
Implementation of Accountability in Village Fund Management: Systematic Literature Review Abdallah, Zachari; Rahayu, Sri; Yudi, Yudi; Herawaty, Netty
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9596

Abstract

The purpose of the Village Fund is to enhance the village government's structure so that it may better manage growth and provide community services. in accordance with its authority, and to enhance the capacity of the community institutions in the village to plan, implement, and actively supervise development according to the village's potential. The study uses a systematic literature review approach by collecting data from a variety of sources, such as scholarly journals, official documents, and other pertinent publications. The results show that accountability in the management of village funds still faces various problems, such as low transparency, corruption, and restricted public participation. The search found ten articles in the indexed journal Scopus. Most research finds a link between the application of accountability in village fund management, while some studies find that there are major challenges related to accounting and the impact of local culture on management.
Pengenaan Pidana bagi Saksi Pemberi Keterangan Palsu dalam Sistem Hukum Pidana Yudi, Yudi; Nourma, Nourma; Firstnandiar, Firstnandiar
Jurnal Hukum Lex Generalis Vol 6 No 7 (2025): Tema Hukum Pidana
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i7.1667

Abstract

One of the problems in the judicial system is the provision of false testimony in court. This not only hinders the process of investigating the truth but can also be detrimental to the parties involved, including undermining public trust in the judicial system. Therefore, a witness in a criminal case is required to report what they saw, knew, and heard under oath. The purpose of the trial is to discover the material truth, that is, the truth that actually occurred, in order to achieve justice. As stipulated in Article 242 of the Criminal Code, this act is a criminal offense. In addition to being repressive, enforcing criminal penalties against witnesses who provide false testimony is evidence of an effort to uphold the law and maintain the integrity of the judicial process. The method used is descriptive with a normative juridical research approach. If a witness is proven to have given false testimony, they will be subject to criminal penalties as stipulated in the Criminal Code. Therefore, it is crucial in a trial process to present witnesses whose testimony is credible and whose testimony is believed to be truthful.
ANALISIS PERBANDINGAN KINERJA KEUANGAN RISK-BASED BANK RATING PADA BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA PERIODE 2016-2020: COMPARATIVE ANALYSIS OF RBBR FINANCIAL PERFORMANCE IN BUS AND BUK IN INDONESIA FOR THE 2016-2020 PERIOD Hustilah, Niken; Yudi, Yudi; Hernando, Riski
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.191-208

Abstract

This research was conducted with the aim of knowing the financial performance and soundness of Islamic Commercial Banks and Conventional Commercial Banks using the RBBR (Risk Based-Bank Rating) method with aspects of Risk Profile (NPL/NPF, and LDR/FDR), Good Corporate Governance (GCG), Earnings (ROA, ROE, and BOPO), and Capital (CAR). This research is a comparative quantitative study that was analyzed using the Independent Sample T-Test and Mann Whitney. The results of this study show that there are significant differences in the financial performance of Islamic Commercial Banks and Conventional Commercial Banks in terms of the NPL/NPF ratio, while for the ratio of LDR/FDR, GCG, ROA, ROE, BOPO, and CAR there is no significant difference in the financial performance of Islamic Commercial Banks and Conventional Commercial Banks. The soundness level of Islamic commercial banks is in a better condition than conventional commercial banks in the ratio of LDR/FDR, while the NPL/NPF, ROA, ROE, and BOPO ratios of conventional commercial banks are in better condition than Islamic commercial banks. GCG Aspect and CAR are in the same good health condition as Islamic Commercial Banks and Conventional Commercial Banks
AKTIVITAS PENGENDALIAN INTERNAL PADA PEMERINTAH KOTA PUSAKO DALAM PEMAHAMAN FUNGSIONALISME STRUKTURAL PARSONS Yudi, Yudi; Rahayu, Sri
Jurnal Akuntansi Kontemporer Vol. 11 No. 1 (2019)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v11i1.2072

Abstract

The research of this interpretive study is about the activities of internal control in the government of Pusako City in Jambi Province. The researcher used Parsons' structural functionalism theory to understand each role of the internal control factor. The results of this theory analysis are that all sub systems in a system must interact with each other even though the process allows conflict. The results of the study found that internal control had not gone well. The causes are internal control factors such as organizational structure, division of tasks and responsibilities, the role of leaders, commitment to competence, and Human Resource (HR) policies that are not yet integrated.
Co-Authors Abdallah, Zachari Achmad Hizazi Agus Tedyyana, Agus Akbar, Awal Anggarani, Vera Aris, Muhammad Arman Arman Awan, Awan Chairofta, Alvareza Damayanti Rusmana, Fenny Defiana, Amelia DINI ARIDYA PUTRI Djojo, Achmad Dwi Putra, Rifal Fajrillah, Fajrillah Fandora, Elsa Fauzi, Rai Ahmad Febriansa, M Rahman Firstnandiar Glica Aini Suniaprily Fitriadi, Khairul FRIYANI, RITA Ghaly Naufal Hady Octama Ginting, Erwin Gowon, Muhammad Hamzah Hamzah Hamzah, Hamzah Hanny Handiyani Hendra Hendra Herawary, Netty Heri Gunawan Hernando, Riski Hizazi, Hizazi Hrp, Ahir Yugo Nugroho Hurip Pratomo Hustilah, Niken Ilham Wahyudi Indradewa, Rhian 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 Lisniasari, Lisniasari Lutfi Lutfi M, Aminatuzzuhriah Maharanti, Puan Meliana, Siska Merry, Maria Misni Erwati, Misni Monique Ds, Eska Prima 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 Rainiyati, Rainiyati ramadhan, Muhammad Gema Rangkuti, Ayub Ratih Kusumastuti Reni Yustien Ria Eka Sari, Ria Eka Rico Wijaya , Rico Wijaya 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 Selwen, Panir Sembiring, Nita Septianingsi, Septianingsi Shofia Amin Sianturi, Charles Sigit Indrawijaya Sinaga, salsa SRI RAHAYU Sri Rahayu Sri Widiyati, Sri Suhariyanto, S Suryadi, Nanda Susfa Yetti, Susfa Suwandhi, Albert Syafrul Antoni Syamsiar, Syamsiar Tialonawarmi, Feny Tiswiyanti, Wiwiek Tutik Sri Hariyati Venty Diwi Afriastuti Waisen, Waisen Widiastuti, Fitri Wilianto Wilianto Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wiwik Tiswiyanti Yuliana Yuliana Yuliansyah, Dwi Novrian Zelovena, Syabina Maharani Zulfa, Atifa Zulfina Adriani