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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jambi Accounting Review (JAR) International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development
Susfa Yetti, Susfa
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Immunology & microbiology Industrial & Manufacturing Engineering Social Sciences Other

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The Effects of Liquidity, Audit Tenure, and KAP Reputation on Going Concern Audit Opinion Mawaddah, Mawaddah; Rahayu, Sri; Yetti, Susfa
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.52

Abstract

This study aims to find out how Liquidity, Audit Tenure, and KAP Reputation can affect acceptance of Going Concern Audit Opinions (Empirical Studies on Hotels, Resorts, and Cruise Lines Sub-Industry Companies listed on the IDX for the 2018-2021 period). The sample in this study is hotels, resorts, and cruise lines sub-industry companies using purposive sampling techniques so that 15 companies with 4 years of observation (60 observational data) were obtained that met the criteria. The data used is in the form of secondary data obtained from the company's annual report via the Indonesian Stock Exchange (IDX) website or the official website of the related company. Researchers use a quantitative approach to describe research problems through trend descriptions or being able to explain the relationship between variables. The analysis technique used in this study is data analysis using descriptive statistical analysis and logistic regression analysis with the help of SPSS 29 software. The data collection method is using documentation and literature study. The results of the study concluded that liquidity can significantly influence the acceptance of going concern audit opinions, while audit tenure and KAP reputation do not significantly the influence acceptance of going concern audit opinions.
Reaksi Pasar Modal Sebelum dan Sesudah Peristiwa Pengumuman Pertama Kasus Positif Coronavirus Disease (Covid-19) di Indonesia M, Aminatuzzuhriah; Yudi, Yudi; Yetti, Susfa
Jambi Accounting Review (JAR) Vol 4 No 1 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i1.25332

Abstract

Penelitian ini bertujuan untuk mengetahui reaksi pasar modal sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode studi peristiwa (event study) dengan mengambil peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia yang dipublikasikan oleh presiden Indonesia pada tanggal 2 Maret 2020. Penelitian ini dilaksanakan untuk mengetahui kandungan informasi dan melihat reaksi dari peristiwa dengan melihat perbedaan abnormal return, trading volume activity, dan market capitalization. Jenis data yang digunakan adalah data sekunder. Periode pengamatan dilakukan selama 24 bulan sebelum dan 24 bulan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. Hasil penelitian menunjukkan bahwa: (1) Tidak terdapat perbedaan yang signifikan terhadap abnormal return sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. (2) Terdapat perbedaan yang signifikan terhadap trading volume activity sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. (3) Tidak terdapat perbedaan yang signifikan terhadap market capitalization sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia.
ANALISIS PENERAPAN METODE BALANCE SCORECARD SEBAGAI PENGUKURAN KINERJA PADA PUSKESMAS MARO SEBO ILIR BATANGHARI Intan Syahrina; Yudi; Yetti, Susfa
Jambi Accounting Review (JAR) Vol 4 No 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.27984

Abstract

This study aims to determain the performance analysis at the Maro Sebo Ilir Healt Center, Batanghari District, using the Balance Scorecard method. In analyzing the data researchers used qualitive methods. This analysis is based on interviews and by looking at existing data at the puskesmas, both financial and non-financial data. The sample in this study, namely performance of the financial perspective, the performance of the customer perspective, the performance of the internal business process perspective, and the performance of the growth and learning perspective. The result of the study using the Balance Scorecarad method at the Maro Sebo Ilir Healt Center show at the financial perspective which has an everage results is more effective than the results of the four research variables. The results showed than the Balance Scorecard analysis from the UPT Puskesmas Maro Sebo Ilir had Performed poorly, namely 80% was below the standard set at 80% - 100%%. Keyward : Balance Scorecard, Performance Measurement, Performance of the Maro Sebo Ilir Healt Center
The Effect of Organizational Commitment and Personal Costs on Intention to do Whistleblowing Pratiwi, Yunita; Rahayu, Sri; Yetti, Susfa
International Journal of Multidisciplinary Approach Research and Science Том 1 № 02 (2023): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v1i02.74

Abstract

This research was conducted to examine the causes or factors that influence a person's intention to do whistleblowing. This study aims to determine whether Organizational Commitment and Personal Cost affect the intention to do whistleblowing at the Jambi Province Education Office. The data used is primary data obtained through questionnaires distributed to employees who work at the Jambi Province Education Office and the research sample is 268 employees who work at the Jambi Provincial Education Office with a sampling technique using saturated sampling method. Methods of data analysis using multiple linear regression analysis using the SPSS program.
Analisis Faktor Penentu Optimalisasi Kinerja dan Pelayanan PTN BLU di Universitas Jambi Wijaya, Rico; Yetti, Susfa; Tiswiyanti, Wiwik
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 9 No 4 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.42164

Abstract

This study aims to analyze the factors that determine the optimization of performance and services of State Universities with Public Service Agency status (Perguruan Tinggi Negeri Badan Layanan Umum or PTN BLU) at Universitas Jambi using the Balanced Scorecard (BSC) approach. The Balanced Scorecard is used as a strategic performance measurement tool by considering four main perspectives: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective. This research employs a descriptive quantitative method to explain the factors contributing to the optimization of performance and services. Data is collected through published financial reports and questionnaires distributed to management, lecturers, students, and academic staff at Universitas Jambi. The findings indicate that the financial perspective, customer perspective, internal business process perspective, and learning & growth perspective play significant roles in enhancing the performance and services of PTN BLU at Universitas Jambi. By understanding these determining factors, Universitas Jambi can formulate more effective strategic policies to improve the performance and services of PTN BLU. The implications of this study are expected to serve as a reference for other universities in implementing the Balanced Scorecard to optimize institutional governance in a more structured and sustainable manner.
Co-Authors Intan Syahrina M, Aminatuzzuhriah Mawaddah Mawaddah, Mawaddah Pratiwi, Yunita Rico Wijaya Z SRI RAHAYU Wiwik Tiswiyanti Yudi Yudi Yudi