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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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Pengaruh Mekanisme Good Corporate Governance dan Struktur Kepemilikan Modal Terhadap Pengungkapan Laporan Keberlanjutan (Sustainbility Report) Janil Irawan; Enggar Diah Puspa Arum; Misni Erwati
JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora Vol. 4 No. 1 (2025): April: Jurnal Ilmu Sosial, Pendidikan Dan Humaniora
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jispendiora.v4i1.2371

Abstract

This study was conducted to see the effect of Good Corporate Governance Mechanism and Capital Ownership Structure on Sustainability Report Disclosure. The good corporate governance mechanism is seen from the number of Audit Committees, Board of Commissioners, and Board of Directors. The capital ownership structure is seen from Managerial Ownership, Institutional Ownership, and Foreign Ownership on the Sustainability Report indicator consisting of Economic, Environmental, and Social indicators. This study uses secondary data sourced directly from documents or files in the form of annual reports or sustainability reports of companies for the 2019-2023 period in energy sector companies listed on the Indonesia Stock Exchange (IDX). Data processing using the Smart-PLS application system with results showing that the Good Corporate Governance Mechanism has a significant positive effect on sustainability report disclosure, and the capital ownership structure has a positive effect on sustainability report disclosure.
The Application of Behavioral Aspects to the Accounting System Pt Perkebunan Nusantara Vi (Ptpn Vi) Jambi Region Ratih Kusumastuti; Iskandar Sam; Misni Erwati; Mifthahul Nurzanah
Indonesian Journal of Business Analytics Vol. 4 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i5.11466

Abstract

The purpose of this study was to present empirical support for the use of behavioral features in the accounting system. We carried out our investigation at PT Perkebunan Nusantara VI (PTPN VI). The sample technique used was called purposeful sampling. The research sample consisted of 45 respondents. two types of statistical analysis: descriptive and inferential. It is anticipated that the literature on accounting information systems and behavioral accounting will benefit from the study's examination of the behavioral components of the accounting system. Because understanding the behavioral characteristics of the accounting system can be taken into account when making decisions or policies for the company's advancement, the practical benefits of the research's findings assist the business. The results demonstrated that the accounting system is impacted by motivation. At PT. Perkebunan Nusantara VI (PTPN VI) Jambi Region, perception has no discernible impact on the accounting system, learning has no effect, and emotion has a partial impact.
The Influence of Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality on the Quality of Financial Reports at PT. Bahari Gembira Ria Nurmadia, Nurmadia; Afrizal, Afrizal; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.46871

Abstract

This study aims to analyze and empirically examine the influence of Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality on the Quality of Financial Reports at PT. Bahari Gembira Ria. The research employs a quantitative approach with a total of 45 respondents, and data were collected through the distribution of questionnaires. Data analysis methods include Statistical Analysis, Outer Model, Inner Model, and Hypothesis Testing using Partial Least Squares (PLS) analysis assisted by SmartPLS software version 4.1.1.2. The proposed hypotheses state that Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality affect the Quality of Financial Reports. The results indicate that partially, Human Resource Competence and Accounting Information Systems do not affect the Quality of Financial Reports, whereas Financial Management Accountability and Audit Quality have a significant effect. Simultaneously, Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality collectively influence the Quality of Financial Reports at PT. Bahari Gembira Ria.
Pelatihan Akuntansi Biaya Produksi Untuk Usaha Makanan Ringan Rumahan Berbasis Komunitas Di Kelurahan Olak Kemang Ridwan, Muhammad; Kusumastuti, Ratih; Erwati, Misni; Lutfi, Lutfi; Maisyarah, Nyimas Dian
Jurnal Pengabdian Sosial Vol. 3 No. 2 (2025): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/0wj1gx42

Abstract

Program pengabdian kepada masyarakat ini dirancang untuk meningkatkan kapasitas pengelolaan keuangan pada usaha camilan rumahan di Kelurahan Olak Kemang melalui pelatihan akuntansi biaya produksi dengan pendekatan berbasis komunitas. Banyak pelaku usaha mikro dan kecil masih mengandalkan metode tradisional dan tidak terstruktur dalam menghitung biaya produksi, sehingga menyebabkan ketidakakuratan dalam penetapan harga jual, penurunan daya saing, serta margin keuntungan yang terbatas. Untuk mengatasi permasalahan tersebut, program ini memberikan sesi pelatihan, pendampingan, dan latihan praktis mengenai konsep dasar klasifikasi biaya, perhitungan penggunaan bahan baku, biaya tenaga kerja, alokasi overhead, dan penentuan harga pokok produksi. Pelaksanaan kegiatan dilakukan secara partisipatif untuk memastikan pengetahuan dan keterampilan yang diperoleh dapat langsung diterapkan dalam aktivitas bisnis sehari-hari. Hasil kegiatan menunjukkan bahwa para peserta memperoleh pemahaman yang lebih baik mengenai cara mencatat, menghitung, dan menganalisis biaya produksi secara sistematis, yang berdampak pada peningkatan akurasi penetapan harga serta meningkatnya kesadaran terhadap pengendalian biaya. Selain itu, program ini memperkuat kolaborasi antar pelaku usaha berbasis komunitas, sehingga tercipta sistem dukungan yang mendorong berbagi pengetahuan dan pemecahan masalah secara kolektif. Dengan meningkatkan kompetensi individu dan jejaring komunitas, inisiatif ini tidak hanya berkontribusi pada peningkatan efisiensi dan profitabilitas usaha, tetapi juga mendukung keberlanjutan pembangunan ekonomi lokal dalam jangka panjang.
Pemetaan Usaha UMKM Melalui Pencatatan dan Penilaian Kelayakan untuk Akses Modal di Kelurahan Olak Kemang Keuangan Kelurahan Berbasis Digital di Kantor Lurah Olak Kemang Kusumastuti, Ratih; Erwati, Misni; Lutfi, Lutfi; Sumarni, Sumarni; Maisyarah, Nyimas Dian
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.849

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk memperkuat literasi keuangan dan keberlanjutan usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Olak Kemang melalui kegiatan pemetaan usaha secara sistematis, pencatatan keuangan, serta penilaian kelayakan sebagai dasar dalam mengakses permodalan. Banyak UMKM di wilayah tersebut menghadapi kendala dalam mengelola data keuangan dan menyiapkan dokumen penilaian kelayakan yang dibutuhkan oleh lembaga keuangan, sehingga peluang untuk memperoleh tambahan modal menjadi terbatas. Kegiatan ini dilaksanakan melalui lokakarya partisipatif, sesi pendampingan, dan bantuan langsung dalam penerapan sistem pencatatan keuangan sederhana yang disesuaikan dengan karakteristik usaha lokal. Selain itu, diperkenalkan pula kerangka evaluasi kelayakan untuk membantu para pelaku UMKM memahami indikator utama kesehatan keuangan, potensi pertumbuhan usaha, serta strategi manajemen risiko. Hasil program menunjukkan bahwa para peserta UMKM memperoleh peningkatan keterampilan dalam mendokumentasikan transaksi, menyusun laporan keuangan dasar, dan menganalisis kelayakan usaha. Proses pemetaan juga menghasilkan profil ekosistem usaha yang lebih jelas dan dapat dimanfaatkan oleh pemerintah maupun lembaga keuangan dalam merancang skema pembiayaan yang tepat sasaran. Program ini tidak hanya meningkatkan kapasitas manajerial para pelaku UMKM, tetapi juga mendorong inklusi keuangan dengan menjembatani kesenjangan antara usaha kecil dan akses terhadap pendanaan eksternal. Dengan demikian, inisiatif ini berkontribusi pada penguatan ketahanan ekonomi masyarakat dan mendukung pengembangan ekonomi lokal yang lebih berkelanjutan.
Analysis of Financial Performance Measurement at the Jambi City Government Manpower, Cooperatives and SMEs Office Based on the Value For Money Concept Pratama, Angga; Sam, Iskandar; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46729

Abstract

This study aims to evaluate the financial budget performance of the Department of Manpower, Cooperatives, and Small-Medium Enterprises (UKM) of the Jambi City Government through the Value for Money approach. The assessment incorporates three dimensions: economy, efficiency, and effectiveness. Economic value is measured by comparing the actual expenditure to the budgeted cost. Efficiency is calculated using the input-output ratio based on the LAKIP data of the agency, while effectiveness is assessed through the outcome-output ratio. The data analyzed includes activity program budgets for the fiscal years 2017 to 2019.The findings reveal that the budget implementation during the study period was relatively economical, with economic ratios of 94.25% in 2017, 91.71% in 2018, and 94.97% in 2019 indicating that actual expenditures were consistently below budget allocations. The efficiency ratios recorded were 100.55%, 102.07%, and 101.74% for the respective years, suggesting that the programs delivered more output than input, and thus met efficiency criteria. The effectiveness ratio remained stable at 100% across all three years, demonstrating that the output achieved was aligned with the intended outcomes.This study contributes to public sector financial management literature by offering empirical evidence on the applicability of Value for Money principles in evaluating local government budget performance. The results provide practical insights for policymakers and financial managers in enhancing budget accountability and optimizing resource allocation to achieve public service goals effectively and efficiently.
The Influence Of Digital Transformation, Soft Skills, And Labor Market Considerations On The Perceptions Of Accounting Students To Become Public Accountants Dwi Putra, Rifal; Yudi, Yudi; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.46731

Abstract

This study aims to examine the effect of digital transformation, soft skills, and labor market considerations on the perceptions of accounting students in choosing a career as a public accountant. The method used is quantitative with a causal associative approach. The data were collected through a questionnaire of 158 Jambi University accounting students class of 2021 and analyzed using multiple linear regression with the help of SPSS version 25. The results of the study partially show that digital transformation has no effect on the perception of accounting students to become public accountants. Meanwhile, soft skills and labor market considerations have a positive effect on student perceptions. Simultaneously, the three variables affect student perceptions in determining career choices as public accountants. These findings indicate that although technology is an important part of the accounting profession, students are more influenced by soft skills readiness and labor market conditions in shaping their perceptions and interest in a career as a public accountant.
The Influence Of Budget Participation, Budget Goal Clarity, And Accounting Control On The Performance Of Regional Government Organizations Cahyani, Utami Fajar; Gowon, Muhammad; Erwati , Misni
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46735

Abstract

The aim of this study was provided empirical evidence of the influence of participation in budgeting, clarity of budget targets, and accounting control on the performance of regional apparatus organizations in Bungo District Offices. This research included in quantitative research. The data used in this study are primary data obtained from respondents through questionnaires. The respondents of this study are the chairmans, secretaries, heads of financial subsections, and financial staff. The sample determined by the purposive sampling method. The data analysis method used is multiple linear regression analysis using SPSS 22.0. Hypothesis testing using the F test and t test. The results of this study indicate that: 1) Participation in Budget Arrangement, Budget Targets Clarity, and Accounting Control affect the Performance of Regional Apparatus Organizations, 2) Participation in Budget Arrangement affects the Performance of Regional Apparatus Organizations, 3) Clarity of Budget Objectives influences the Performance of Regional Apparatus Organizations, 4) Accounting Control influences the Organization Performance of Regional Apparatuses.
The Effect Of Audit Quality, Audit Opinion And Company Size On Audit Report Lag In Listed Mining Sector Companies On The Indonesia Stock Exchange Januar, Wahyu Wiguna; Gowon, Muhammad; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46740

Abstract

The purpose of this study is to determine the effect of audit quality, audit opinion, and company size on audit report lag. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique used is purposive sampling, with selected companies that meet specific criteria related to audit data availability. The data analysis method applied in this study is multiple linear regression. The results of this study show that audit quality and company size have a significant effect on audit report lag, while audit opinion does not have a significant influence. These findings suggest that larger companies tend to have shorter audit report lags, possibly due to better audit preparedness, and that higher audit quality can facilitate a more efficient audit process. The implication of this study is that companies need to improve their internal control systems and audit readiness, especially those with smaller operational scales, to avoid delays in financial reporting. Regulators and auditors are encouraged to consider company characteristics and audit quality when designing audit planning and oversight procedures. Future research could expand the analysis by including variables such as auditor workload, financial distress, or the use of audit technology, and by applying the model across different industry sectors for comparative insights.
The Effect Of Regional Financial Accounting Systems, Internal Control Systems And The Role Of Internal Auditors On The Quality Of Financial Statements (Study on Regional Apparatus Organizations of Jambi Province) Siburian, Moria Norberta; Wahyudi, Ilham; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46752

Abstract

The purpose of this study is to examine the influence of the regional financial accounting system, internal control system, and the role of internal auditors on the quality of financial reports within the Jambi Province Regional Apparatus Organization. The research was conducted across various government offices by involving financial administration officers and expenditure treasurers as respondents. Data were collected using a questionnaire and analyzed through linear regression techniques with the support of statistical software. The findings indicate that both the regional financial accounting system and the role of internal auditors have a significant impact on improving the quality of financial reporting. Conversely, the internal control system does not show a notable influence. These results imply that enhancing accounting systems and empowering internal audit functions can contribute meaningfully to better financial governance in regional institutions.
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