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All Journal JDM Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Riset Akuntansi Terpadu SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business Akurasi : Jurnal Studi Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Indonesian Journal of Islamic Economics and Business Studium: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Business Analytics (IJBA) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Formosa Journal of Applied Sciences (FJAS) Asian Journal of Management Analytics Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jambi Accounting Review (JAR) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Innovative: Journal Of Social Science Research International Journal of Multidisciplinary Approach Research and Science Jurnal Penelitian Pendidikan Indonesia Accounting Studies and Tax Journal Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Cakrawala Akuntansi
Misni Erwati, Misni
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023 Afrilia, Putri; Rahayu, Sri; Erwati, Misni
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 2 (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.v18i2.17344

Abstract

The study investigates the impact of Good Corporate Governance Mechanisms and company size on the accuracy of financial reporting, employing a quantitative approach. The research focuses on companies in the Property and Real Estate sector listed on the Indonesian Stock Exchange during the 2021-2023 period. A purposive sampling method was used to select 64 companies, resulting in a total of 192 observations over three years. Data analysis was performed using logistic regression with IBM SPSS version 26. The findings indicate that managerial ownership, institutional ownership, and audit committees positively influence the accuracy of financial reporting. However, company size and independent commissioners do not significantly impact the timeliness of financial report submissions. Keywords: Timeliness of Submission of Financial Statements; Audit Committee ; Independent Commissioner ; Managerial Ownership ; Institutional Ownership; Company Size
Applicantion Model of Transparency and Accountability of Regional Government Financial Reporting: It’s Influence on the Level of Regional Government Corruption in Indonesia Sam, Iskandar; Kusumastuti, Ratih; Misni Erwati
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9057

Abstract

This research aims to empirically analyze the influence of transparency and accountability of local government financial reports (LKPD) on the level of local government corruption. It is important to carry out this research to see that the unqualified opinion (WTP) given by the Financial Audit Agency (BPK) has increased which shows that the presentation of regional government financial reports (LKPD) is getting better, but cases of corruption in government institutions continue to increase every year. The population used in this research is the City/Regency Governments throughout Riau. The type of data used in this research is secondary data. The City Government (Pemkot) that was the sample in this study was selected based on certain criteria (purposive sampling) with the aim of obtaining a sample that met the specified criteria. There are 15 city/district governments in Riau that can be used as samples in this research. The methods used in analyzing this research data are descriptive statistical analysis and inferential statistical analysis. Data processing was carried out using the IBM Statistical Package for Social Science (SPSS) version 25 and Warp PLS application programs. The research results prove that accountability influences the regional corruption index; Transparency influences the regional corruption index. Increasing accountability and transparency in government governance is an important step in efforts to reduce corruption and improve the quality of government in the regions. Concrete actions such as improving financial reporting, strengthening supervision, and increasing public access to government information must be taken to achieve this goal.
Determinants of MSME Income in Jambi City Erwati, Misni; Lutfi, Lutfi; Kusumastuti, Ratih; Afriantoni, Afriantoni
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9070

Abstract

Income is something matter important point in achieved purpose and sustainability business carried out. This study aim for test aspects influential determinants to MSME income in Jambi City, testing influence of business capital, costs power work, and technology information to Jambi City MSME income. Study This using the primary data obtained through questionnaire to Jambi City MSMEs and the samples used in the research This is 150 respondents with technique taking sample use random sampling method. Analysis techniques in study This are there descriptive statistics and analysis regression multiples using SPSS version 25 software, results study prove that : Business capital, costs power work, and technology information influential to Jambi City MSME income, business capital influential to MSME income. That thing show that the more The higher the business capital owned by MSMEs, the more well as support For get income, Costs power Work influential to city MSME income jambi. That thing show that the more tall cost power work issued by MSMEs should be will support For produce high income, Technology information influential towards Jambi City MSME income. That thing show that the more tall technology information used by MSMEs, then will can support For get high income.
PENGARUH ASIMETRI INFORMASI, KOMITMEN ORGANISASI, DAN STRATEGI ORGANISASI TERHADAP HUBUNGAN ANTARA KOMPENSASI BERBASIS INSENTIF DENGAN KINERJA Luthfi, Luthfi; Kusumastuti, Ratih; Erwati, Misni
Jurnal Dinamika Manajemen Vol. 13 No. 2 (2025): Jurnal Dinamika Manajemen
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jdm.v13i3.47262

Abstract

Penelitian ini bertujuan menemukan bukti empiris mengenai pengaruh asimetri informasi, komitmen organisasi, dan strategi organisasi terhadap hubungan antara penerapan kompensasi berbasis insentif dengan kinerja manajerial. Populasi yang menjadi objek penelitian ini adalah seluruh manajer perusahaan jasa dan manufaktur yang beroperasi di Indonesia. Teknik penyampelan metode purposive sampling yang menjadi sampel penelitian adalah 57 manajer responden. Data diambil dari hasil pengisian kuisioner survey. Instrumen diuji validitas dan reliabilitas. Pengujian hipotesis menggunakan analisis regresi. Hasil penelitian membuktikan kompensasi berbasis insentif berpengaruh positif terhadap kinerja manajerial. Asimetri informasi berpengaruh pada hubungan antara kompensasi berbasis insentif dengan kinerja manajerial. Komitmen organisasi tidak berpengaruh pada hubungan antara kompensasi berbasis insentif dengan kinerja manajerial. Strategi organisasi tidak berpengaruh pada hubungan antara kompensasi berbasis insentif dengan kinerja manajerial.
Faktor–Faktor yang Mempengaruhi Investment Decision Making serta Dampaknya Terhadap Financial Wellbeing Pada Generasi Muda di Kota Jambi Ulhaq, Dhiya; Putra, Wirmie Eka; Erwati, Misni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.02.17152

Abstract

This study was conducted to determine the factors that influence Investment Decision Making and its impact on Financial Wellbeing of the younger generation in Jambi City. This study is a type of quantitative research. The determination of the number of samples in this study was 399 respondents with the sampling technique used was purposive sampling. The data used is primary data obtained through a digital questionnaire, namely a google form with a Likert scale. The data analysis method in this study uses PLS (Partial Least Square) using Smart PLS 4 software. The results of this study indicate that Financial Literacy, Mental Budgeting, Self Control and Financial Behavior have a significant positive effect on Investment Decision Making and Financial Behavior. Then Investment Decision Making plays an important mediator in the relationship between these variables. Therefore, understanding and awareness of these factors are important to increase success in investing. This study was limited to respondents from the younger generation in Jambi City, with data coverage still being suboptimal. Therefore, it is recommended that further research expand the population reach to obtain more representative data.
THE INFLUENCE OF FINANCIAL INCLUSION, FINANCIAL ACCESS, AND FINANCIAL ATTITUDE ON BUSINESS GROWTH AND ITS IMPACT ON THE WELFARE OF UMKM IN JAMBI CITY Putri, Resame; Putra, Wirmie Eka; Erwati, Misni
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 2 (2025): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i2.2848

Abstract

This study aims to explore the influence of financial inclusion, financial access, and financial attitude on business growth and the welfare of UMKM in Jambi City. Using a quantitative approach and SmartPLS software for data analysis, the research examines how these financial factors contribute to business development and overall well-being. The findings reveal that all three financial variables financial inclusion, access, and attitude have a positive and significant impact on both business growth and the welfare of MSME actors. Moreover, business growth plays a mediating role, meaning it acts as a crucial bridge that strengthens the relationship between financial factors and welfare outcomes. In other words, as UMKM grow, the positive effects of good financial practices become more evident in improving entrepreneurs' quality of life. These results highlight the importance of promoting financial literacy and access among small business owners. Therefore, it is recommended that government bodies and financial institutions actively support financial inclusion programs, improve financial access, and nurture a healthy financial attitude. Such efforts are essential to ensure the sustainable growth of UMKM and their meaningful contribution to the local economy.
DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH Amin Insani; Rahayu, Sri; Misni Erwati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.343

Abstract

Local government financial performance is an indicator used to monitor, measure, evaluate, and achieve the implementation of effective and efficient regional financial management. The research aims to determine the effect of local original income, balancing funds, capital expenditure, economic growth, and audit opinions on the financial performance of district/city governments in Jambi Province for the 2019-2021 period. A total of 33 samples in 11 districts/cities were obtained using a non-probability sampling technique. Secondary data was obtained from the official websites of DJPK, BPS, and BPK Jambi province. The results showed that the variable of local original income had a positive influence on the financial performance of local governments and the variable of equalization funds had a negative influence on the financial performance of local governments, but for variables of capital expenditure, economic growth, and audit opinions did not affect the financial performance of local governments. The results of this study make an important contribution in efforts to improve government performance and services to the community.
Analysis of Fraudulent Behavior using the Fraud Hexagon Approach at Jambi University Hulu, Grecia Febnasdi Rahelia; Iskandar Sam; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.8939

Abstract

This research aims to determine and analyze fraudulent behavior using the fraud hexagon approach at Jambi University. The fraud hexagon used in this research consists of several factors, namely pressure, opportunity, rationalization, ability, arrogance, and collusion. This research uses quantitative and descriptive research methods. The type of data used is primary data collected using a questionnaire from 106 respondents who are leaders and employees whose scope of work is in the finance and procurement of goods/services at Jambi University. The results of this research show that if fraudulent behavior occurs at Jambi University, the most dominant factor in the fraud hexagon is the pressure factor
Analysis of the Financial Performance of the Government of Tangkit Baru Village, Sungai Gelam District, Muaro Jambi Regency for the 2020-2022 Period Sarra, Siti; Iskandar Sam; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9532

Abstract

This research aims to determine the financial performance of the Tangkit Baru Village Government by using the Degree of Decentralization, Regional Financial Dependency, and Regional Financial Independence, Village Original Income Effectiveness Ratio and SWOT Analysis. This research is quantitative descriptive using secondary data consisting of Tangkit Baru Village Revenue and Expenditure Budget Realization Report for the 2020-2022 Period. The research results show that the Degree of Financial Performance of the Tangkit Baru Village Government is based on Decentralization Ratio is categorized as extremely poor, The Village Original Income Ratio is quite effective, and the regional financial dependency ratio is very high; the regional financial independence ratio is very low and involves an educational relationship pattern
The Effect of Financial Distress and Accounting Prudence on Earnings Management in Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023 Putra, Alvin Andika; Fitrini Mansur; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9799

Abstract

This research aims to determine the influence of financial distress and accounting prudence on earnings management. The population in this study were transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The research sample was 22 companies taken with purposive sampling technique. This research is a quantitative study using secondary data. The data analysis technique used is multiple linear regression analysis. The results showed that financial distress has no effect on earnings management, while accounting prudence has a significant effect on earnings management. In addition, the results showed that financial distress and accounting prudence simultaneously have a significant effect on earnings management
Co-Authors - Afrizal Abdana Abdana Raseki Fhonna Afriantoni Afriantoni Afriantoni Afriantoni Afrilia, Putri Amin Insani Angga Pratama Arda, Natasya Oktaviani Bambang Harimurti Dewi Fitriyani Dwi Putra, Rifal Enggar Diah Puspa Arum Faramitha Riskia Fitri Chairunnisa Fitrini Mansur Fitrini Mansur Fitrini Mansur Fredy Olimsar Gowon, Muhammad Hamdani, Ahmad Harry Aprsiansyah Hengky Orlanda Hulu, Grecia Febnasdi Rahelia Irennia, Dina Iskandar Sam Iskandar Sam Janil Irawan Jayawarsa, A.A. Ketut Lina Susanti Lutfi Lutfi Lutfi Luthfi Luthfi, Luthfi Mardhiyatan, Lifit Nur Mifthahul Nurzanah Monalisa Monalisa Monica Zuanur Safitri Muhammad Farhan Muhammad Febriansyah Muhammad Ridwan Muhammad Rizki Fajri Napitupulu, Ruth Sri Indah Nela Safelia Nelda Afrita Nurmadia, Nurmadia Okta Haviya Putra, Alvin Andika Putri, Putri Rizki Putri, Resame Ratih Kusumastuti rifky Rizkiyah Lestari Utami Sam, Iskandar Sarra, Siti Sevia Pasaribu Soraya, Annisa SRI RAHAYU Sri Rahayu Sri Rahayu Tasya Bunga Christi Ulhaq, Dhiya Violeta, Octa Diva Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyati Yudi - Yudi Yudi Yuliusman Yuliusman Zulma, Gandy Wahyu Maulana