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All Journal JDM Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Riset Akuntansi Terpadu Daya Saing : Jurnal Ilmu Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business Jurnal Akuntansi Kompetif Akurasi : Jurnal Studi Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Indonesian Journal of Islamic Economics and Business Studium: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Indonesian Journal of Business Analytics (IJBA) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Formosa Journal of Applied Sciences (FJAS) Asian Journal of Management Analytics Jurnal Pengabdian Masyarakat Bhinneka 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 Pengabdian Sosial Jurnal Penelitian Pendidikan Indonesia Accounting Studies and Tax Journal Indonesian Journal of Economic & Management Sciences (IJEMS) Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi Jurnal Akuntansi dan Sistem Informasi Jurnal Ilmiah Ekonomi dan Keuangan Jurnal Manajemen dan Bisnis Indonesia Jurnal PROFIT: Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Misni Erwati
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 Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
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
The Effect of Fixed Asset Accounting System, Internal Control System on the Quality of Financial Statements of the Regional Government of Sungai Penuh City Irennia, Dina; Sam, Iskandar; Erwati, Misni
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i4.11177

Abstract

This study aims to determine“the effect of the fixed asset accounting system and internal control system on the quality of local government financial statements. The population in this”study consists of 30 regional government agencies (OPD), with a sample of 72 individuals from these 30 agencies, selected using the purposive sampling method. This research is quantitative in nature, using primary data. The data were processed using IBM SPSS Statistics 29. The data analysis technique employed is multiple linear regression analysis. The results indicate that the fixed asset accountingsystemand internal control system significantly affects the quality of financial statements. Additionally, according to the study, the internal control system and fixed asset accounting system both significantly affect the quality of financial statements”at the same time.
The Influence of Accountability, Transparency and Community Participation on the Management of Village Fund Allocations in Villages in Jambi District Outside the City of Muaro Jambi Regency Nelda Afrita; Nela Safelia; Misni Erwati
Formosa Journal of Applied Sciences Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i11.6582

Abstract

The purpose of this research is to determine: (1) How community involvement, accountability, and transparency affect village budget distribution management in Jambi Luar Kota District villages concurrently. (2) How accountability affects village money distribution management in Jambi Luar Kota District communities. (3) The impact of openness on the administration of village budget distribution in the Jambi Luar Kota subdistrict's communities. (4) The impact of village fund allocation management and community involvement in Jambi Luar Kota District villages. Data from surveys and documents were used in this study to gather information on community engagement, accountability, and transparency. This study employed both primary and secondary data sources.
Co-Authors Abdana Abdana Raseki Fhonna Afriantoni Afriantoni Afriantoni Afriantoni Afrilia, Putri Afrizal Afrizal Afrizal Afrizal Amin Insani Angga Pratama Angga Pratama Arda, Natasya Oktaviani Bambang Harimurti Cahyani, Utami Fajar Dewi Fitriyani Dhiya Ulhaq Dica Lady Silvera Dwi Putra, Rifal Enggar Diah Puspa Arum Faramitha Riskia Fatwa Ramadhan Febriani, Ananda Fitri Ferdy Fachrial Yusuf Fitri Chairunnisa Fitrini Mansur Fitrini Mansur Fredy Olimsar Gowon, Muhammad Grace Sri Marista Tampubolon Hamdani, Ahmad Harry Aprsiansyah Hengky Orlanda Hulu, Grecia Febnasdi Rahelia Ikhlas, Prabu Ilham Wahyudi Irennia, Dina Iskandar Sam Iskandar Sam Iskandar Sam Janil Irawan Januar, Wahyu Wiguna Jayawarsa, A.A. Ketut Khofifah Rahma Lina Susanti Lutfi Lutfi Lutfi Luthfi Luthfi, Luthfi Maisyarah, Nyimas Dian Mardhiyatan, Lifit Nur Mifthahul Nurzanah Monica Zuanur Safitri Muhammad Farhan Muhammad Febriansyah Muhammad Ridwan Muhammad Ridwan Muhammad Rizki Fajri Napitupulu, Ruth Sri Indah Nela Safelia Nelda Afrita Nurmadia, Nurmadia Nurmaida Palentin Panjaitan Okta Haviya Patmalarsih, Abdila Rungki Putra, Alvin Andika Putra, Dios Nugraha Putri, Putri Rizki Putri, Resame Rahayu Rahayu Ramah Ramah Ratih Kusumastuti Rico Wijaya Z rifky Rizkiyah Lestari Utami Romario Ananta Zalsy Dasilva Safira, Siska Sam, Iskandar Sanjaya, Pebi Sarra, Siti Sevia Pasaribu Sherlya Firnanda Siburian, Moria Norberta Siswahyudianto Soraya, Annisa SRI RAHAYU Sri Rahayu Sumarni Sumarni Sumarni Sumarni Sumarni5 Tasya Bunga Christi Violeta, Octa Diva Waode Maya Anggelya Putri Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyati Yudi - Yudi Yudi Yuliusman - Zulma, Gandy Wahyu Maulana