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All Journal Jurnal Manajemen Terapan dan Keuangan Reaktor Indonesian Journal of Mathematics and Natural Sciences Seminar Nasional Teknik Kimia Kejuangan Prosiding Semnastek JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Pajak Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Materials Exploration and Findings Makara Journal of Technology Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat International Journal of Multidisciplinary Approach Research and Science JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Journal of Management, Economic, and Financial Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Jurnal Cakrawala Akuntansi
Yuliusman Yuliusman
Departemen Teknik Kimia, Fakultas Teknik, Universitas Indonesia, Depok 16424
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences

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The Influence of Love of Money, Machiavellianism, and Idealism on the Ethical Perception of Accounting Students with Religiosity as a Moderating Variable Aurin, Rizkiza; Afrizal, Afrizal; Yuliusman, Yuliusman
Journal of Management Economic and Financial Vol. 3 No. 3 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v3i3.79

Abstract

An accounting student's ethical outlook is crucial for future professional integrity. This study aims to analyze how the love of money, Machiavellianism, and idealism influence the ethical views of accounting students, with religiosity as the moderating variable. The research method used is quantitative, with a survey conducted among accounting students at the University of Jambi, class of 2021 and 2022. A sample of 224 students was selected using the Slovin formula. Hypothesis testing was performed using multiple linear regression and moderated regression analysis (MRA). The results of the study show that the ethical views of accounting students are negatively influenced by the love of money and Machiavellianism, which tend to undermine student ethics. In contrast, idealism significantly enhances the ethical views of accounting students. However, religiosity does not have a significant effect on the relationship between the love of money, Machiavellianism, and idealism with the ethical views of accounting students. These findings suggest that schools need to improve the teaching of ethics in accounting education to produce honest professionals.
DETERMINAN MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIER MENJADI AKUNTAN (STUDI PADA MAHASISWA AKUNTANSI DI KOTA JAMBI) Tuti, Srimastuti; Yuliusman, Yuliusman; Tiswiyanti, Wiwik
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 2 (2025): 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.v14i2.44331

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh parental influence, nilai-nilai sosial, dan persepsi terhadap pemilihan karier menjadi akuntan, serta apakah penghargaan finansial berperan sebagai variabel moderasi dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dengan kuesioner yang disebarkan kepada mahasiswa akuntansi di Perguruan Tinggi Kota Jambi dengan responden berjumlah 165 orang. Data yang terkumpul dianalisis menggunakan statistik deskriptif, teknik analisis regresi berganda moderasi, outer model dan inner model dengan SmartPLS 4.00. Hasil penelitian menunjukkan bahwa nilai-nilai sosial berpengaruh signifikan terhadap pemilihan karier menjadi akuntan, sedangkan parental influence dan persepsi tidak terbukti memiliki pengaruh signifikan. Selain itu, analisis moderasi menunjukkan bahwa penghargaan finansial tidak memoderasi pengaruh parental influence, nilai-nilai sosial, maupun persepsi terhadap pemilihan karier menjadi akuntan. Kata Kunci: Orang Tua, Nilai-Nilai Sosial, Persepsi, Penghargaan Finansial, Pemilihan Karier Menjadi Akuntan
PENGARUH DEWAN KOMISARIS INDEPENDEN DAN KEBERAGAMAN GENDER DEWAN DIREKSI TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023) Ramadhani, Indira Putri; Yuliusman, Yuliusman; Ridwan, Muhammad
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (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.v10i01.45730

Abstract

This purpose of this research was to determine effect of board independent commissioners and gender diversity of the board of directors on profitability, with firm size as a moderating variable, in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs purposive sampling in determining the research sample, based on specific predetermined criteria. This study used a sample of 59 companies. The data used is secondary data. The analysis method used in this study is Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0 software. The analysis was conducted in two stages, the outer model and the inner model. The results showed that independent commissioners do not have a significant effect on company profitability. Gender diversity of the board of directors and firm size both have a significant effect on profitability. The moderation test results show that firm size does not moderate the relationship between independent commissioners or gender diversity of the board of directors and profitability.
Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Computer-Assisted Audit Techniques (CAATs) oleh Auditor: Pendekatan UTAUT Septari, Al-Iqrom; Hizazi, Ahmad; Wahyudi, Ilham; Yuliusman, Yuliusman
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.v10i02.47293

Abstract

The adoption of CAATs in Indonesia (especially in the southern part of Sumatra) is still relatively low, despite the efforts of auditing professional bodies to encourage the application of modern audit technologies among audit firms to deal with the rapid growth in information technology usage among business organizations. This study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) to explore of CAATs' usage and try to find answers to what factors may affect their adoption and acceptance. Using 86 valid responses from external auditors, the paper found that CAATs adoption is influenced by performance expectancy, effort expectancy, facilitating conditions, and self-efficacy. The findings suggest that policymakers should encourage external auditors to use CAATs by educating them about the advantages of doing so, improving their skills through increased CAATs training programs, creating incentive systems that encourage auditors to use CAATs, increasing investments in the management and technical infrastructure that supports CAATs, and using both intrinsic and extrinsic motivation.
Kinerja Pencapaian Target Kredit sebagai Pemoderasi Hubungan Determinan Perkembangan UMKM: Studi Kasus Pada Bank BRI di Kota Jambi Shelomita, Cindy; Yuliusman, Yuliusman; Hernando, Riski
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.v10i03.47314

Abstract

This study aims to examine the effect of People's Business Credit (KUR), the use of the BRISpot application, and debtor data accuracy on the development of MSMEs, as well as to determine the role of credit target achievement performance as a moderating variable at Bank BRI in Jambi City. This study employs a quantitative method with a survey approach targeting 100 MSME respondents who received KUR, and the data is analyzed using Structural Equation Modeling (SEM) via the SmartPLS software version 4.0. The results indicate that the accuracy of debtor data from the BRISpot application has a positive and significant effect on MSME development. Meanwhile, KUR and the use of the BRISpot application did not have a significant effect, and Credit Target Achievement Performance was unable to moderate the relationship between the three independent variables and SME development. This indicates that Bank BRI can review its performance appraisal system to focus more on the quality of financing and the sustainability of MSME businesses, rather than solely on the quantity of credit distribution.
Analysis of the Influence of Financial Distress, Capital Structure, Complexity of Company Operations, Auditor Opinion and KAP's Reputation on Audit Delay Clara Liany Tampubolon; Afrizal, Afrizal; Yuliusman, Yuliusman
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9255

Abstract

The aim of this research is to analyze the influence of financial distress, capital structure, company operational difficulties, auditor opinion, and KAP reputation on audit delay simultaneously and partially. Sampling used purposive sampling by considering a population of 84 property & real estate sector companies listed on the Indonesia Stock Exchange in 2020-2022. 71 companies were selected for three years or 213 eligible data. This quantitative research uses multiple linear regression analysis techniques using IBM SPSS version 26 software. The findings of this research reveal that financial distress, capital structure and company operational complexity have a significant effect on audit delay. On the other hand, the auditor's opinion and KAP reputation do not show any influence on audit delay.
The Responsibility of the Regional Government in Flood Management to Realize a Healthy Environment in Palembang Yuliusman, Yuliusman; Barkah, Qodariah; Kencana, Ulya
Jurnal Mediasas: Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Vol. 8 No. 3 (2025): Jurnal Mediasas: Media Ilmu Syariah dan Ahwal Al-Syakhsiyyah
Publisher : Islamic Family Law Department, STAI Syekh Abdur Rauf Aceh Singkil, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58824/mediasas.v8i3.462

Abstract

This study examines the juridical aspects of the local government’s role and responsibility in addressing flooding in Palembang City based on Law Number 32 of 2009 concerning Environmental Protection and Management. The issue arises from the weak implementation of regional policies in realizing the community’s right to a good and healthy environment. The study aims to analyze the conformity of local government accountability with the principles of environmental justice and sustainability. The research employs a normative legal method using statutory, conceptual, and case approaches, analyzed qualitatively. The findings indicate that although several regulations govern environmental management and disaster mitigation, their implementation remains suboptimal due to poor institutional coordination and weak law enforcement. The study concludes that strengthening the local government’s legal responsibility and policy enforcement is essential to ensure the protection of the right to a healthy and sustainable environment.   [Penelitian ini membahas aspek yuridis peran dan tanggung jawab pemerintah daerah dalam penanganan banjir di Kota Palembang berdasarkan Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup. Permasalahan muncul karena masih lemahnya implementasi kebijakan daerah dalam mewujudkan hak masyarakat atas lingkungan hidup yang baik dan sehat. Penelitian ini bertujuan menganalisis kesesuaian pelaksanaan tanggung jawab hukum pemerintah daerah dengan prinsip keadilan lingkungan dan keberlanjutan. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa meskipun terdapat berbagai regulasi yang mengatur pengelolaan lingkungan dan mitigasi bencana, implementasinya belum optimal karena keterbatasan koordinasi antarinstansi dan lemahnya penegakan hukum. Kesimpulannya, dibutuhkan penguatan peran pemerintah daerah dalam kebijakan dan penegakan hukum lingkungan untuk menjamin perlindungan hak atas lingkungan hidup yang sehat dan berkelanjutan.]
INDEPENDENSI DEWAN, FREKUENSI RAPAT, KEPEMILIKAN INSTITUSIONAL DAN KINERJA PERUSAHAAN: BOARD INDEPENDENCE, BOARD MEETING FREQUENCY, INSTITUTIONAL OWNERSHIP AND COMPANY PERFORMANCE Yuliusman, Yuliusman; Safelia, Nela
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.133-145

Abstract

The performance index of companies in the infrastructure, utilities, and transportation sectors experienced a decline of 12% at the end of 2020. This fact triggered this research to find out and analyze how company performance is influenced by board independence, frequency of meetings, and institutional ownership. The research sample are 80 companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange during 2018-2020, which were obtained by purposive sampling. The data analysis technique is multiple linear regression analysis. The results showed that partially the frequency of meetings and institutional ownership had an effect on company performance, while the board independence variable had no effect.
Pengaruh Kinerja Keuangan, Suku Bunga, Inflasi, dan Nilai Tukar Terhadap Financial Distress Natasa*, Nursima; Yuliusman, Yuliusman; Hernando, Riski
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26767

Abstract

Financial distress merupakan penurunan kondisi keuangan dalam perusahaan yang biasanya terjadi sebelum kebangkrutan maupun pada saat terjadinya likuidasi. Berdasarkan data yang di himpun dari Bursa Efek Indonesia, beberapa perusahaan sektor aneka industri telah mengalami kebangkrutan perusahaan. Hal ini dibuktikan dengan adanya penurunan laba selama dua tahun berturut-turut pada perusahaan sektor aneka industri pada tahun 2017-2021. Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, aktivitas, suku bunga, inflasi dan nilai tukar terhadap financial distress. Jenis penelitian ini adalah kuantitatif dengan metode dokumentasi. Jumlah populasi 58 perusahaan dengan teknik pengambilan sampel yaitu purposive sampling dengan jumlah 34 sampel. Instrumen yang digunakan yaitu laporan tahunan atau laporan keuangan sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Analisis data menggunakan analisis regresi linear berganda. Terdapat pengaruh yang signifikan antara variabel profitabilitas, likuiditas, leverage dan aktivitas terhadap financial distress. Sedangkan variabel suku bunga, inflasi dan nilai tukar tidak berpengaruh signifikan terhadap financial distress.
Pengaruh E-Commerce Shopee, Sistem Informasi Akuntansi, dan Persepsi Risiko terhadap Minat Berwirausaha Mahasiswa Universitas di Jambi Az-zahra Osman, Rani Nur; Farhana, Disya Yuke; Yuliusman, Yuliusman; Gowon, Muhammad
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.955

Abstract

Penelitian ini difokuskan untuk mengidentifikasi pengaruh Shopee sebagai platform e-commerce, penerapan sistem informasi akuntansi, serta persepsi risiko terhadap minat mahasiswa universitas di Jambi dalam berwirausaha. Tingginya angka pengangguran terbuka di kalangan usia muda menunjukkan perlunya pembinaan jiwa kewirausahaan di perguruan tinggi. Walaupun Shopee menguasai lebih dari separuh pangsa pasar e-commerce di Indonesia, tingkat ketertarikan mahasiswa untuk berwirausaha masih tergolong rendah. Pendekatan kuantitatif digunakan dengan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) melalui perangkat lunak SmartPLS. Data dikumpulkan dari 200 mahasiswa menggunakan kuesioner berskala Likert. Hasil analisis menunjukkan bahwa penggunaan Shopee berpengaruh positif signifikan terhadap minat wirausaha mahasiswa, demikian pula sistem informasi akuntansi, sedangkan persepsi risiko memberikan pengaruh negatif signifikan. Secara keseluruhan, ketiga faktor tersebut menjelaskan 67,3% variasi minat wirausaha mahasiswa. Temuan ini diharapkan dapat memperkuat pengembangan ekosistem kewirausahaan digital di lingkungan perguruan tinggi.
Co-Authors - Afrizal Aimanah, Ummul Alfi Maghfirwan Ramadhan, Alfi Amelia, Putri Ananda Putra Sangaji, Ananda Anggara Anggara Anggara Anggara, Anggara Anondho Wijanarko Arsyadt, Arsyadt Aurin, Rizkiza Az-zahra Osman, Rani Nur Azwar Manaf Clara Liany Tampubolon Dahmiri Dedy Setiawan Dianursanti Eko Prasetio, Eko F. Husni Hasbullah, F. Husni Farhana, Disya Yuke Fitri, Lucky Enggraini FRIYANI, RITA Gowon, Muhammad Heri Hermansyah Hernando, Riski Hizazi, Ahmad Ilham Wahyudi Indra Lila Kusuma, Indra Lila Kencana, Ulya Kezia Elkardiana, Kezia Kitakawa, Naomi Shibasaki Kurnia, Zirda Lucky Enggrani Fitri M. Iwan Fermi Mieldan, Ghina Ivana Misni Erwati, Misni Misri Gozan Momoji Kubo, Momoji Muhammad Amin Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Musyayaddah, Musyayaddah Mutiya, Aprillia Naomi Shibasaki-Kitakawa, Naomi Nata, Pan Ade Natasa*, Nursima Nela Safelia Nelson Saksono Oktariani, Edma Nadhif Pan Nata, Pan Praswasti P. D.K Wulan, Praswasti P. D.K Qodariah Barkah Rahayu Rahayu Ramadhani, Indira Putri Ratih Kusumastuti Reni Yustien Riani, Nita Rico Wijaya Z Rita Arbianti Rita Friyani, Rita Friyani Roekmijati Soemantojo, Roekmijati Roekmijati W. Soemantojo, Roekmijati W. Sahrinra, Irgi Salman Jumaili, Salman Jumaili Septari, Al-Iqrom Setijo Bismo Shelomita, Cindy Sitepu, Latresia Aprilia BR Sohabat Nasuha Sonia, Reiny Erica Sri Wahyuni Subihi Subihi Subihi Subihi, Subihi Suci Ramadani, Aulia Sulistyawan, Angga Wahyu Susfayetti, Susfayetti Sutrasno Kartohardjono Tania Surya Utami Toshiy Yonemoto, Toshiy Tuti, Srimastuti Violeta, Octa Diva Widodo Wahyu Purwanto Widodo Wahyu Purwanto Wijanarko, A. Wiwik Tiswiyanti Yulianto Sulistyo Nugroho