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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.
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 Digital Transformation, Soft Skills, And Labor Market Considerations On The Perceptions Of Accounting Students To Become Public Accountants Dwi Putra, Rifal; Yudi, Yudi; Misni Erwati
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis 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 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 : Fakultas Ekonomi Dan Bisnis 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.