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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) PEKBIS Journal of Business Studies and Management Review Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Cakrawala Akuntansi
Reni Yustien
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengelolaan Dana Desa Pada Desa-Desa Di Kecamatan Maro Sebo Ulu Kabupaten Batanghari Munawaroh, Madu; Herawaty , Netty; Yustien, Reni
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan Untuk mengetahui dan menganalisis pengaruh Transparansi dan Akuntabilitas terhadap pengelolaan dana desa di Kecamatan Maro Sebo Ulu. Penelitian ini dilakukan di 16 desa di kecamatan maro sebo ulu kabupaten batanghari.variabel dalam penelitian ini adalah transparansi dan akuntabilitas terhadap pengelolaan dana desa. Populasi dan sampel dalam penelitian ini yaitu sebanyak 16 desa dengan jumlah responden sebanyak 80, data yang digunakan adalah data primer dengan teknik pengumpulan data dengan menggunakan kuesioner. Pengujian yang digunakan adalah uji validitas, uji reliabilitas, uji analisis regresi linear berganda, uji hipotesis, uji koefisien determinasi. Berdasakan hasil pengujian yang telah dilakukan terhadap seluruh data yang diperoleh dari 16 desa di kecamatan maro sebo ulu, disimpulkan bahwa transparansi dan akuntabilitas secara signifikan berpengaruh terhadap pengelolaan dana desa pada desa desa di kecamatan maro sebo ulu kabupaten batanghari provinsi jambi.
Implementation of Calculation of Cost of Goods Production by Full Costing and Variable Costing Methods (Case Study of MSMEs in the Food Sector in Jambi City) Halim, Abdul; Rico Wijaya Z; Reni Yustien
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7585

Abstract

Struggle and careful planning are the keys to the company's development in facing various problems and market competition. In the production context, determining the cost of production (HPP) is a critical factor that influences company profits. In the paragraph above, methods for determining COGS, such as full costing and variable costing, are discussed to minimize errors in determining product selling prices. The importance of efficiency in calculating production costs is emphasized, especially for micro, small and medium enterprises (MSMEs), which often lack accuracy in determining the selling price of their products. A case study of MSMEs in Jambi City shows that manual recording of costs of goods manufactured needs to be improved to avoid errors and guarantee profits that are in line with expectations. By using the right methods, MSMEs can increase their competitiveness and achieve success in a competitive market
Factors That Influence the Quality of Local Government Financial Reports (Case Study on Jambi City Regional Apparatus Organizations) Arief Isdayanto; Enggar Diah Puspa Arum; Reni Yustien; Fitrini Mansur
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8131

Abstract

This research aims to test or analyze whether Human Resource Competency, Internal Control System, Use of Information Technology, Internal Audit, and Implementation of Government Policy influence the Quality of Jambi City Regional Government Financial Reports. The data used is primary data obtained through administering questionnaires to the Financial Administration Officials of Regional Apparatus Organizations (PPK-OPD) and the Finance Section of the Regional Financial and Asset Management Agency (BPKAD) in the Jambi City Regional Government. The sampling technique used the saturated sample method with a sample size of 48 respondents. The data analysis method uses descriptive analysis and Structural Equation Modeling (SEM) - Partial Least Square (PLS) analysis using Microsoft Excel and SmartPLS software.lThe research results show thatlHuman Resource Competency, InternallControl Systems, and Implementation ofmGovernment Policies influence thenQuality of RegionalnGovernment FinancialmReports. Meanwhile, themuse of InformationnTechnology and Internal Audit has no effectlon thelQuality oflRegional Government FinanciallReports
The INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS Ananda, Ocha; Rahayu, Sri; Yustien, Reni; Dewi, Erwita
Journal of Business Studies and Management Review Vol. 7 No. 2 (2024): JBSMR, Vol 7 No.2 June 2024
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v7i2.31907

Abstract

This study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud. The population in this study are Transportation & Logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample in this study was selected using a purposive sampling technique and obtained a sample of 75 observation data. The analysis method in this study uses multiple linear regression which is processed using SPSS 25 software. The results showed that External Pressure affected Financial Statement Fraud. While Ineffective Monitoring, Change in Auditor, Change in Directors, and Frequent Number of CEO Pictures do not affect Financial Statement Fraud.
The Influence Of Total Quality Management (TQM), Performance Measurement System, Reward System And Organizational Culture On Managerial Performance (Case Study At PT. Pos Indonesia (Persero) Jambi City) Mutiya, Aprillia; Yuliusman, Yuliusman; Yustien, Reni
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46733

Abstract

This study aims to provide empirical evidence on the influence of Total Quality Management (TQM), performance measurement systems, reward systems, and organizational culture—both simultaneously and partially—on managerial performance. The research was conducted at PT Pos Indonesia (Persero) in Jambi City, with a sample of 46 respondents selected using purposive sampling. Data were analyzed using multiple linear regression, supported by validity and reliability tests, classical assumption tests, and hypothesis testing. Data processing was carried out using SPSS version 22 for Windows.The findings reveal that TQM, performance measurement systems, reward systems, and organizational culture, when tested simultaneously, have a significant influence on managerial performance. However, when examined partially, only TQM and reward systems demonstrate a statistically significant effect on managerial performance, whereas performance measurement systems and organizational culture do not show a significant impact.This study contributes to organizational performance literature by confirming that quality management practices and effective reward mechanisms are essential drivers of managerial performance. In contrast, the lack of significant influence from performance measurement systems and organizational culture suggests the need for deeper structural alignment and cultural reinforcement within the organization. Practically, the results offer strategic insights for companies aiming to enhance managerial effectiveness through quality-centric management and motivational incentives.
Analysis Of Spending Standards And Assessment Of The Fairness Of Regional Spending Budget At The Office Of Investment And One-Door Integrated Services (DPM-PTSP) Of Jambi Province Sasvira Ismiradita Putri; Gowon, Muhammad; Yustien, Reni
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46745

Abstract

This study aims to analyze the standard spending and assess the fairness of regional spending budgets at the Office of Investment and One-Stop Integrated Services (DPM-PTSP) of Jambi Province. Focusing on three key activities—Formal Education and Training, Monitoring and Evaluation, and Investment Development—the research employs a Standard Spending Analysis (ASB) approach using a simple linear regression model. Secondary data from the 2016–2019 Budget Implementation Documents (DPPA) were analyzed with SPSS software to determine budget accuracy and fairness. The findings reveal varying levels of budget accuracy: Formal Education and Training experienced both overfinancing and underfinancing, Monitoring and Evaluation showed inconsistency, and Investment Development was consistently underfinanced. However, the fairness analysis suggests that most allocations fell within reasonable limits based on ASB calculations. These results highlight the importance of evidence-based budgeting in enhancing the efficiency, effectiveness, and accountability of regional financial management. The study recommends the integration of ASB frameworks into budget planning processes to minimize inefficiencies. Future research should explore broader regional contexts and include performance-based indicators to evaluate the impact of budget fairness on public service delivery.
The Effect Of Corporate Governance, Company Size On Financial Statement Fraud In Banking Companies Kurnia, Zirda; Yuliusman, Yuliusman; Yustien, Reni
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46755

Abstract

This research entitled the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. There is a scandal (gap fenomenon) in financial companies relate to the manipulation financial statement that occurred in 2018. Some of the supported studies conducted research on the effect of corporate govenance and firms size to financial statement fraud of the results in this research show conclusions that are relatively inconsistent with each other (research gap). This research aimed to determine empirically the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. The population in this research are banking companies on Indonesia Stock Exchange in period 2014-2018. The sampling method used is purposive sampling with the number of samples is 35 companies. The analysis method use in this research is multinomial logistik regression with SPSS software version 22.0 for windows. The result of this research concluded that (1) the board of commissioners, independent commissioners, audit committees, the effectiveness of internal audit, and firms size simultaneously have effect to fraudulent financial statements (2) the board of commissioners, independent commissioners, and firms size partially have affect to fraudulent financial statements (3) audit committees and the effectiveness of internal audit have no effect to fraudulent financial statements.
Co-Authors - Afrizal A Halim Achmad Hizazi Ananda, Ocha Andi Mirdah Arief Isdayanto Dewi Fitriyani Enggar Diah Puspa Arum Erehandri, Rivaldo Erwita Dewi Fitrini Mansur Gowon, Muhammad Herawaty , Netty Jamaili, Salman Kurnia, Zirda Melyza Melyza Mukhzarudfa, Mukhzarudfa Munawaroh, Madu Mutiya, Aprillia Netty Herawaty Nurika, Nurika Valaena Putri P. Eko Prasetyo Rahayu , Rahayu Rico Wijaya Z Sasvira Ismiradita Putri SRI RAHAYU syah, ikram Wirmie Eka Putra Yudi Yudi Yuliusman Yuliusman