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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 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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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.
The Influence of SISKEUDES, Internal Control System on Village Fund Accountability in Danau Kerinci Barat District, Kerinci Regency, Jambi Province Safira, Siska; Sam, Iskandar; 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.v17i1.47170

Abstract

This research aims to determine the influence of the Village Financial System and Internal Control System on the accountability of village fund management in West Lake Kerinci District, Kerinci Regency, Jambi Province. This research involved all villages in West Lake Kerinci District, Kerinci Regency, Jambi Province, totalling 14 villages. This research has 2 independent variables, namely the Village Financial System and Internal Control System, and 1 dependent variable, namely Village Fund Management Accountability. The population and sample in this study were 16 villages with a total of 56 respondents. The data used were primary and secondary data. Data collection techniques through distributing questionnaires. The tests used are data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. Based on the results of tests carried out on all data obtained from 14 villages in West Lake Kerinci District, it can be concluded that the Village Financial System and Internal Control System significantly influence the accountability of village fund management in West Lake Kerinci District, Kerinci Regency, Jambi Province.
IMPLEMENTATION OF ACTIVITY-BASED COSTING IN DETERMINING INPATIENT RATES AT RSUD RADEN MATTAHER JAMBI Patmalarsih, Abdila Rungki; Yudi, Yudi; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): 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.v18i1.47764

Abstract

The Activity-Based Costing (ABC) approach is a more sophisticated and accurate solution for tracing the source of costs. This study aims to provide empirical contributions regarding the relevance of applying ABC in determining more accurate inpatient rates at RSUD Raden Mattaher Jambi. Using a descriptive qualitative approach and case studies, this research explores how the application of ABC principles can improve cost allocation transparency, operational efficiency, and assist managerial decision-making. The findings indicate an overcost of 30% for the VIP class and 28% for the VVIP class, while the I, II, and III classes experienced undercosts of 6%, 38%, and 88%, respectively. The current inpatient rates applied by the hospital are Rp 1,187,803 for the VVIP class, Rp 807,683 (VIP), Rp 638,666 (Class I), Rp 551,901 (Class II), and Rp 469,900 (Class III). Therefore, the researchers hope that RSUD Raden Mattaher Jambi can process the costs incurred by the hospital and record the latest data on facilities and infrastructure in greater detail, ensuring that all information aligns with on-site conditions to identify areas of waste, improve efficiency, and optimize resource management in response to market dynamics and the evolving needs of patients.
THE EFFECT OF THE SISKEUDES AND HUMAN RESOURCE COMPETENCY ON THE TRANSPARENCY OF THE VILLAGE GOVERNMENT BUDGET IN THE BATANG ASAM DISTRICT, TANJABAR REGENCY, JAMBI PROVINCE Febriani, Ananda Fitri; Sam, Iskandar; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): 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.v18i1.48617

Abstract

Transparency in the management of village government budgets is an important aspect of good governance and public accountability in the management of village funds. The use of the Village Financial System (SISKEUDES) and the Competence of Village Human Resource are expected to support transparent financial management at the village level. This study aims to analyse the influence of SISKEUDES and Human Resource Competence on the transparency of village government budgets in Batang Asam Regency, Tanjung Jabung Barat Regency, Jambi Province. This study uses a quantitative approach with primary data collected through questionnaires distributed to village government officials. The research population included all villages in Batang Asam Regency, with a total sample of 88 respondents from 11 villages. The data were analyzed using multiple linear regression analysis, supported by data quality test and classical assumption test. The result showed that SISKEUDES and Human Resource Competencies together had a significant effect on budget transparency. Partially, SISKEUDES has a positive and significant effect, while Human Resource Competence does not have a significant effect. This study contributes to improving the understanding of technology supported village financial management in rural Indonesia and provides practical recommendations for policymakers to strengthen transparency in village financial management.
THE EFFECT OF CAPITAL STRUCTURE AND COMPANY SIZE ON PROFITABILITY WITH OPERATIONAL EFFICIENCY AS AN INTERVENING VARIABLE CASE STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX 2020-2023 Ikhlas, Prabu; Rahayu, Sri; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): 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.v18i1.49618

Abstract

By positioning operational efficiency as an intermediary lens, this study examines the profitability resulting from capital structure and firm size. This research focuses on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Capital structure is measured using the Debt-to-Equity Ratio (DER), company size is measured by the natural logarithm of total assets, operational efficiency is proxied by the Operating Expenses to Operating Income (BOPO) ratio, and profitability is measured by Return on Assets (ROA). The research method used is a quantitative approach with path analysis. A purposive sampling technique resulted in 78 companies as the research sample, resulting in 234 observations during the observation period. Data processing was performed using software version 25. Theoretically, this study contributes to the development of corporate finance literature by broadening understanding of the role of operational efficiency as a mediating variable in the relationship between capital structure, firm size, and profitability in the property and real estate sector in Indonesia. The results of the study indicate that firm size has a positive effect on operational efficiency, while capital structure has a negative effect. Firm size also has a positive effect on profitability, while capital structure has a negative effect on profitability. However, operational efficiency has not been shown to mediate the relationship between capital structure and profitability or between firm size and profitability.
THE EFFECT OF CAPITAL STRUCTURE, LEVERAGE, COMPANY GROWTH, PROFITABILITY AND AUDIT QUALITY ON COMPANY VALUE Waton, Isbul; Friyani, Rita; Erwati, Misni
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): 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.v19i1.18591

Abstract

This study aims 1) To find out and obtain empirical evidence on the effect of capital structure, leverage, company growth, profitability, and audit quality on company value; 2) To find out and obtain empirical evidence on the effect of capital structure on company value; 3) To find out and obtain empirical evidence on the effect of leverage on company value; 4) To find out and obtain empirical evidence on the effect of company growth on company value; 5) To find out and obtain empirical evidence on the effect of profitability on company value; 6) To find out and obtain empirical evidence on the effect of audit quality on company value. The objects of the study were real estate and property companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample used in the study was 62 companies. The data analysis method used in the study was multiple linear regression analysis. The results of this study indicate that capital structure, leverage, company growth, profitability, and audit quality together affect company value. Based on the partial regression results, capital structure and leverage have a significant effect on company value, while company growth, profitability, and audit quality do not have a significant effect on company value. Keywords: Firm Value; Capital Structure; Leverage; Firm Growth; Profitability; Audit Quality
The Effect of Corporate Social Responsibility, Political Connection, and Good Corporate Governance on Tax Avoidance in Mining Companies Listed on The Indonesia Stock Exchange in 2018-2023 Romario Ananta Zalsy Dasilva; Afrizal; Misni Erwati
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.451

Abstract

This study aims to empirically prove the impact of corporate social responsibility, good corporate governance, and political connection on tax avoidance. The population used in this study consists of mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2023. The sample selection was carried out using purposive sampling, resulting in 78 samples of mining companies listed on the Indonesia Stock Exchange based on the sampling criteria. The data used in this study is secondary data, and the data collection method used is documentation. The data analysis method applied is multiple linear regression analysis using SPSS 25 software. The results of the study conclude that: (1) corporate social responsibility has an impact on tax avoidance, (2) good corporate governance has an impact on tax avoidance, (3) political connection has an impact on tax avoidance, and (4) the combined effect of corporate social responsibility, good corporate governance, and political connection significantly influences tax avoidance.
Pengaruh Good Corporate Governance, IOS, Intellectual Capital, dan Financial Distress terhadap Kualitas Laba Nurmaida Palentin Panjaitan; Afrizal; Misni Erwati
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 2 (2026): Edisi Januari-Maret
Publisher : Pustaka Bangsa Indonesia

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

Abstract

Penelitian ini menganalisis pengaruh Good Corporate Governance (GCG), Investment Opportunity Set (IOS), Intellectual Capital (IC), dan Financial Distress (FD) terhadap kualitas laba perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Pendekatan kuantitatif digunakan dengan data sekunder dan purposive sampling, menghasilkan 47 perusahaan (188 observasi). Kualitas laba diukur berbasis akrual dan FD diproksikan dengan Altman Z-Score. Analisis regresi linier berganda menunjukkan variabel GCG, IOS, IC, FD, dan interaksi IOS×FD berpengaruh simultan signifikan (Sig. 0,000) dengan koefisien determinasi 59,0%. Secara parsial, GCG dan IC berpengaruh negatif signifikan, FD berpengaruh positif signifikan, sedangkan IOS dan interaksi IOS×FD tidak signifikan pada taraf 5%. Hasil ini menegaskan bahwa tata kelola, kesehatan keuangan, dan pengelolaan modal intelektual berperan dalam menentukan kualitas laba perusahaan energi.
DIGITALISASI TRANSAKSI KEUANGAN SEBAGAI PENDORONG TATA KELOLA KEUANGAN UMKM: OPTIMALISASI PRODUKSI, MANAJEMEN DAN PEMASARAN DI KELURAHAN TAHTUL YAMAN, KECAMATAN PELAYANGAN, KOTA JAMBI Misni Erwati; Ratih Kusumastuti; Dica Lady Silvera; Dios Nugraha Putra; Sumarni Sumarni5
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 6 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2775

Abstract

The community service program entitled “Digitalization of Financial Transactions as a Driver of MSME Financial Governance: Optimization of Production, Management, and Marketing in Tahtul Yaman Village, Pelayangan District, Jambi City” was conducted by a team of lecturers from the Faculty of Economics and Business, Universitas Jambi. This program aims to improve the financial governance of Micro, Small, and Medium Enterprises (MSMEs) through the digitalization of financial transactions to enhance operational efficiency and transparency. The implementation method employed a participatory approach consisting of socialization, training, mentoring, and evaluation stages. The training activities included the use of digital financial applications, digital-based transaction recording, and digital marketing strategies. The program involved 30 MSME actors in Tahtul Yaman Village as the main participants. The outcome measurement was conducted using pre-test and post-test to assess participants’ understanding, as well as observation and questionnaires to evaluate the level of digital system implementation in business activities. The results indicate significant achievements, with 80% of participants showing increased understanding of financial transaction digitalization, and 75% successfully implementing digital financial recording systems in their daily operations. In addition, improvements were observed in production management and digital marketing capabilities. The program also strengthened collaboration among MSME actors, local government, and academics in supporting a sustainable business ecosystem. The digitalization of financial transactions enhances transparency and accountability in MSME financial management, which in turn contributes to local economic growth. Overall, this program is expected to serve as a replicable model for improving MSME financial governance in other regions and to promote community welfare through more effective and efficient business management. ABSTRAKProgram pengabdian kepada masyarakat dengan judul “Digitalisasi Transaksi Keuangan sebagai Pendorong Tata Kelola Keuangan UMKM: Optimalisasi Produksi, Manajemen, dan Pemasaran di Kelurahan Tahtul Yaman, Kecamatan Pelayangan, Kota Jambi” dilaksanakan oleh tim dosen dari Fakultas Ekonomi dan Bisnis, Universitas Jambi. Kegiatan ini bertujuan untuk meningkatkan tata kelola keuangan UMKM melalui digitalisasi transaksi keuangan guna meningkatkan efisiensi operasional dan transparansi pengelolaan keuangan. Metode pelaksanaan program menggunakan pendekatan partisipatif melalui tahapan sosialisasi, pelatihan, pendampingan, dan evaluasi. Kegiatan pelatihan meliputi penggunaan aplikasi keuangan digital, pencatatan transaksi berbasis digital, serta strategi pemasaran digital. Program ini melibatkan sebanyak 30 pelaku UMKM di Kelurahan Tahtul Yaman sebagai peserta utama. Pengukuran hasil dilakukan melalui pre-test dan post-test untuk menilai peningkatan pemahaman peserta, serta observasi dan kuesioner untuk mengevaluasi tingkat implementasi sistem digital dalam kegiatan usaha. Hasil pelaksanaan menunjukkan pencapaian yang signifikan, dimana 80% peserta mengalami peningkatan pemahaman terkait digitalisasi transaksi keuangan, dan 75% peserta telah mampu mengimplementasikan sistem pencatatan keuangan digital dalam aktivitas usahanya. Selain itu, terjadi peningkatan kemampuan dalam pengelolaan produksi dan pemasaran berbasis digital. Program ini juga mendorong terbentuknya kolaborasi antara pelaku UMKM, pemerintah setempat, dan akademisi dalam mendukung pengembangan ekosistem bisnis yang berkelanjutan. Dengan adanya digitalisasi transaksi keuangan, transparansi dan akuntabilitas pengelolaan keuangan UMKM meningkat, yang pada akhirnya berkontribusi terhadap pertumbuhan ekonomi lokal. Program ini diharapkan dapat menjadi model replikasi bagi pengembangan tata kelola keuangan UMKM di daerah lain serta meningkatkan kesejahteraan masyarakat melalui pengelolaan usaha yang lebih efektif dan efisien.
Co-Authors - Afrizal Abdana Abdana Raseki Fhonna Afriantoni Afriantoni Afriantoni Afriantoni Afrilia, Putri Afrizal Afrizal Amin Insani Angga Pratama Angga Pratama Arda, Natasya Oktaviani Bambang Harimurti Cahyani, Utami Fajar Dewi Fitriyani Dica Lady Silvera Dwi Putra, Rifal Enggar Diah Puspa Arum Faramitha Riskia Febriani, Ananda Fitri Fitri Chairunnisa Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA 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 Monalisa Monalisa 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 Ratih Kusumastuti Rico Wijaya Z rifky Rizkiyah Lestari Utami Romario Ananta Zalsy Dasilva Safira, Siska Sam, Iskandar Sarra, Siti Sevia Pasaribu Sherlya Firnanda Siburian, Moria Norberta Siswahyudianto Soraya, Annisa Sri Rahayu SRI RAHAYU Sumarni Sumarni Sumarni Sumarni Sumarni5 Tasya Bunga Christi Ulhaq, Dhiya Violeta, Octa Diva Waode Maya Anggelya Putri Waton, Isbul Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyati Yudi - Yudi Yudi Yuliusman - Zulma, Gandy Wahyu Maulana