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All Journal Jurnal Reviu Akuntansi dan Keuangan Prosiding Seminar Nasional INDOCOMPAC Jurnal Dimensi Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) Dinasti International Journal of Digital Business Management Journal of Accounting and Finance Management (JAFM) Jurnal Manajemen, Organisasi, Dan Bisnis PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING

Arna Suryani, Arna

Universitas Batanghari Jambi

Author-ID : 560751

Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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VALUE BASED AND MARKET BASED AS PREDICTORS OF STOCK PRICES IN LQ45 COMPANY Suryani, Arna
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to obtain empirical evidence whether value added and market value is predictorof stock prices. The value based concepts is measured by economic value added and marketbased concepts measured by market value added. The object of study is index LQ45 companieslisted in Indonesian Stock Exchange period 2012-2016. The selection of samples based on purposive sampling with certain criteria and selected as many as 18 companies index LQ45. The dataused in this research is secondary data using quantitative approach. Further testing will bedone by classical assumptions against the data collected using regression analysis and testhypothesis F and t.The results of this study prove empirically that together Economic Value Added and MarketValue Added is positive and significant predictor of the companyâ€™s stock price because the significant is 0.000 smaller than 0.05. Partially significant level of 0.05 EVA has a negative effectof 0.14 on stock prices, it can be concluded that the EVA is a predictor variable has a negativeeffect that is not significant to stock prices at index LQ45. Significant level of MVA that is equalto 0.000 smaller than the significant level of 0.05. MVA positive influence of 0.599 to stock price.It can be concluded that the partial variable MVA positive effect is a significant predictorvariable to stock prices at index LQ45.Keyword:economic value added, market value added, financial performance, stock price

ANALYSIS OF KNOWLEDGE LEVEL, ATTITUDE, AND MANAGEMENT BEHAVIOR TOWARD FINANCIAL: A CASE STUDY OF MICRO AND SMALL INDUSTRY IN JAMBI CITY Suryani, Arna; Herianti, Eva
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2964

This research was conducted to analyze the level of knowledge, attitude, and management behavior toward financial. The primary data is taken from interview and questionnaire to the respondents of micro and small industry (UMK) in Jambi city. The data is analyzed descriptively by using scale range counting the score frequency of each question and counting score every component the research. From the results obtained, this confirmed that level of knowledge, attitude and management behavior toward finance of UMK in Jambi is categorize as high. The higher knowledge, attitude and management behavior toward financial show that individuals are able to comprehend the basic knowledge of personal financial which consists of basic things related to the use of financial management. UMK in Jambi city are able to learn and implement the knowledge, attitude, and management behavior toward financial to provide added value. Decision making and resource management, financial management is useful in order to run the business continuously. The UMK in Jambi city are demanded to have general knowledge of financial, financial management knowledge, saving and investment knowledge, risk and insurance knowledge and credit and debt knowledge in order to be able implement the better financial planning to get the best decision. Keywords: Knowledge, Attitude, Financial Management Behavior

PENGARUH KUALITAS AUDITOR, AUDIT DELAY DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2012-2014 Herianti, Eva; Suryani, Arna
Prosiding Seminar Nasional INDOCOMPAC Akuntansi Manjemen, Akuntansi Keuangan, Audit dan Pasar Modal
Publisher : Prosiding Seminar Nasional INDOCOMPAC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.76 KB)

Informasi akuntansi dibutuhkan oleh berbagai pihak untuk proses pengambilan keputusan. Namun, informasi akuntansi yang dibuat oleh manajemen perusahaan berpotensi dipengaruhi oleh kepentingan pribadi sehingga membutuhkan adanya pihak ketiga yang independen untuk memberikan penilaian atas kualitas informasi atas hasil audit. Penelitian ini bertujuan untuk menguji pengaruh kualitas auditor, audit delay dan audit tenure terhadap kualitas audit Perbankan yang terdaftar di BEI periode 2012-2014. Metode pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 28 perbankan selama tiga tahun sehingga data yang dianalisis sebanyak 84 observasi dengan menggunakan regresi logistik dengan alat analisis bantuan SPPS versi 17. Hasil penelitian menunjukkan bahwa kualitas auditor berpengaruh positif dan signifikan terhadap kualitas audit, tetapi audit delay dan audit tenure tidak berpengaruh terhadap kualitas audit. Kata Kunci : Kualitas Auditor, Audit Delay, Audit Tenure, Kualitas Audit. Accounting information needed by the various parties to the decision making process. However, the accounting information prepared by management companies potentially affected by self-interest so requires an independent third party to provide an assessment of information quality. This study aimed to examine the influence of auditors quality, audit delay and audit tenure on audit quality in banks listed on the Stock Exchange 2012-2014. The sampling method using purposive sampling and obtained a sample of 28 banks for three years so that the data are analyzed by 84 observation using logistic regression analysis tools help SPPS version 17. The results showed that the auditor quality positive effect on the audit quality, but audit delay and audit tenure has no effect on audit quality. Keywords: Auditors Quality, Audit Delay, Audit Tenure, Audit Quality.

VALUE BASED AND MARKET BASED AS PREDICTORS OF STOCK PRICES IN LQ45 COMPANY Arna Suryani
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to obtain empirical evidence whether value added and market value is predictorof stock prices. The value based concepts is measured by economic value added and marketbased concepts measured by market value added. The object of study is index LQ45 companieslisted in Indonesian Stock Exchange period 2012-2016. The selection of samples based on purposive sampling with certain criteria and selected as many as 18 companies index LQ45. The dataused in this research is secondary data using quantitative approach. Further testing will bedone by classical assumptions against the data collected using regression analysis and testhypothesis F and t.The results of this study prove empirically that together Economic Value Added and MarketValue Added is positive and significant predictor of the company’s stock price because the significant is 0.000 smaller than 0.05. Partially significant level of 0.05 EVA has a negative effectof 0.14 on stock prices, it can be concluded that the EVA is a predictor variable has a negativeeffect that is not significant to stock prices at index LQ45. Significant level of MVA that is equalto 0.000 smaller than the significant level of 0.05. MVA positive influence of 0.599 to stock price.It can be concluded that the partial variable MVA positive effect is a significant predictorvariable to stock prices at index LQ45.Keyword:economic value added, market value added, financial performance, stock price

ANALISIS PENGARUH DEBT FINANCING DAN EQUITY FINANCING TERHADAP PROFIT EXPENSE RATIO PADA PERBANKAN SYARIAH JAMBI PERIODE 2003-2010 Arna Suryani
Jurnal Ilmiah Universitas Batanghari Jambi Vol 11, No 3 (2011): Oktober
Publisher : Universitas Batanghari Jambi

In accordance with the mission of Islamic banking as an institution budging in Islamic banking, the Bank syariah mandiri play an active role in running an independent intermediary function, through the funding of community and channel it back to the community in the form of financing. While walking on the path to Islamic principles but the Bank Syariah Mandiri still want to profit as much as possible in assessing its performance in accordance with Islamic principles that have been determined. This can be evidenced by the profit generated bank syariah mandiri in 2009 is 196.415.940 rupiah and 2010 is 290.942.628 rupiah.In this research, the author uses descriptive method with approach of associative and quantitative methods. For statistical calculations the authors use the computer program SPSS version 16.0. The analysis tool used is multiple linear regression analysis, the classical assumption test, multiple correlation analysis, analysis of determination t test, F test, and partial correlation analysis.Based on the findings that partial regression coefficient of variable rate debt financing and equity financing to produce the level of -0.166 and -0.374 means that a negative effect on profit or expense ratio is inversely proportional. If the level of debt financing and equity financing levels have increased, the expense ratio will decrease profits. And vice versa, if the level of debt financing and equity financing rate has decreased, the expense ratio will increase profit.Thus the authors conclude that the influence between the level of debt financing and equity financing to the profit level of expense ratio is negatively affected and there a weak association between the independent variable on the dependent variable.Key word : Debt financing, Equity financing, Profit expence Ratio

ANALISIS PENGARUH TINGKAT PERPUTARAN PIUTANG DAN TINGKAT PERPUTARAN PERSEDIAAN TERHADAP RENTABILITAS EKONOMI PADA PT. AFRESH INDONESIA JAMBI arna suryani
Jurnal Ilmiah Universitas Batanghari Jambi Vol 16, No 1 (2016): Februari
Publisher : Universitas Batanghari Jambi

The purpose of this research is to: (1) determine the level of receivable turnover, (2) determine the level of inventory turnover, (3) determine the level of economic rentability, (4) knowing the influence of reveivable trunover and inventory turn over to wards economic rentability. The object of this research is PT. Afresh Indonesia in Jambi from 2012 to 2014 period.Methods of data collection in this study was done by using documentation technique. The method analysis used descriptive analysis and inferensial analysis. Statistical analysis tool used is multiple linier regretion and hyphotesis testing F and t test. Data processing techniques performed by statistical analysis using SPSS 18.0The hypothesis of this research is receivable turnover and inventory turnover, having significant influence to economic rentability simultaneously and partially. Hypothesis testing is one by F test dan t test. By comparing the coefficient of determinance is know for account receivable turnover amounted 15.8% and inventory turnover amounted to 24.4%. it can be seen that the level of account receivable turn over has more dominant influence on economic rentability.Keywords: Receivables Turnover, Inventory Turnover, Economic Rentability

ANALISA KINERJA KEUANGAN PADA KOPERASI PEGAWAI NEGERI (KPN) SWAKERTA PADA DINAS KOPERASI UMKM PROVINSI JAMBI Arna Suryani
Jurnal Ilmiah Universitas Batanghari Jambi Vol 17, No 3 (2017): Oktober
Publisher : Universitas Batanghari Jambi

This research was conducted to find out how the financial performance of the cooperative civil servants (KPN) Swakerta at Dinas Koperasi SMEC Jambi province in raising the rest of the business results (SHU) as well as the ability to know how the financial performance cooperative public servants (KPN) Swakerta at Dinas Koperasi SMEC jambi province in fulfilling the obligations of both short term and long term review of financial ratio analysis. This research is descriptive research with data types used are secondary data, obtained directly from KPN Swakerta Cooperative Agency of SMALL MEDIUM ENTERPRISES in Jambi province with a period of pemangamatan years 2011 to 2015. Methods of analysis used is ratio analysis based on the decision of the Minister of cooperatives and small and medium enterprises no. 06/Per/m. KUKM/V/2006 performance assessment guidelines of the cooperative. Based on the results of research financial performance based on the ratio of earning ratios as measured by return on assets (ROA) acquired for 7.66% with standard 7%-< 10% performance dikatergori good and based on return on equity of 10.11% with standard 9%-< 15% performance categorized quite well. Based on liquidity ratio obtained 752.61% with standard < 125 s/d > 325% categorized poorly performing. While the financial performance based on solvency ratio is categorized very well based on the debt to asset ratio (DAR) and debt to equity ratio (DER) with 40% and standard < < 70%. To improve the performance of financial liquidity ratio of the cooperative civil servants (KPN) Swakerta at Dinas Koperasi SMEC Jambi province should have to raise and add to the amount of debt and further enhance the smooth smooth asset to be able to optimize lancarnya funds so that it could reduce the funds that are idle. For subsequent researchers are advised to add the variable or ratio-a ratio more as well as assess the performance of cooperatives are more comprehensive.Keywords: cooperatives, financial statements, ratio analysis, financial performance

ANALISIS KELAYAKAN INVESTASI PADA USAHA KECIL MENENGAH DENGAN PENDEKATAN PAYBACK PERIOD DAN PROFITABILITY INDEKS (STUDI KASUS 3 USAHA COUNTER HANDPHONE) DI KECAMATAN JAMBI SELATAN DAERAH THEHOK JAMBI Arna Suryani
Jurnal Ilmiah Universitas Batanghari Jambi Vol 10, No 3 (2010): Oktober
Publisher : Universitas Batanghari Jambi

Principally, several enterprises undergo effort ( trade ) to want their works go forward and go on expanding. In the research that becomes the object of investigation is three counters handphone, that is, eughty three Cell, Mitto Cell, Hokky Cell, which the company has the Average Small Trade aspectssuch as communication within its activities sell a kind of the communicative products as new handphone, pulse physically and electrically, the physic type of the infrastructure facilities handphone such as : Chasing Handphone, Battery, Handphone Case, Headset, Etc.In this research, is used the secondary data, the investigation method is used by descriptive quantitative. There is also data collection methods practiced with two system, that is : library research and location survey. And then, the usage of analysis instruments is the approach concern with PayBack Period ( PBP ) and Profitability Index (PI).Result of the investigation has found in this research concern with PayBack Period for 2005-2009 is : counter handphone eighty three Cell has PayBack Period one of them is one year four months and counter handphone Mitto Cell PayBack Period was obtained one year three months and finally the counter handphone Hokky Cell PayBack Period was obtained one year three months.Thus, it is explanation above can be inferred that PayBack Period obtained or produced come from the income cash stream ( proceeds ) and capital outlays, so that can be identified by payback period of each counter handphone.Keyword : Payback Period, Profitability Indeks

ANALISIS KEBUTUHAN MODAL KERJA PADA PDAM TIRTA MAYANG KOTA JAMBI PERIODE 2011-2015 Arna Suryani
Jurnal Ilmiah Universitas Batanghari Jambi Vol 16, No 3 (2016): Oktober
Publisher : Universitas Batanghari Jambi

The purpose of this study is as follows. Knowing enough working capital at PDAM Tirta Mayang Jambi 2011-2015 and analyzing the amount of working capital requirement at PDAM Tirta Mayang Jambi 2011-2015. In this study, the authors used secondary data. The data used are the financial statements of PDAM Tirta Mayang Jambi 2009-2013. Data collection methods used are library research. Data analysis method used is the analysis of qualitative and quantitative analysis. The analytical tool used is the analysis of working capital turnover, working capital needs analysis, and trend analysis of horizontal. Based on the analysis of the table shows that the working capital needs analysis on PDAM Tirta Mayang Jambi City has fluctuated over the last 5 years. In 2015 the working capital requirements analysis biggest by the number Rp 21,042,794,4. In 2011 the working capital needs analysis is the smallest with a number Rp 10,115,197. With total working capital needs analysis Rp14,802,778.54 and with average Rp 55,230,723. Keyword : capital, company

PRINCIPLES OF PRUDENTIAL IN IFRS FINANCIAL STATEMENTS AND ITS EFFECT ON EARNINGS RESPONSE COEFFICIENT AND PROFIT MANAGEMENT Arna Suryani; Eva Herianti
Jurnal Ilmu Ekonomi dan Pembangunan Vol 16, No 2 (2016): Jurnal Ilmu Ekonomi dan Pembangunan
Publisher : EP FEB UNS

The purpose of this study is to determine the effect of prudential principle of financial statements in IFRS on earnings response coefficients and profit management of manufakturing companies. This study uses analytical methods Partial Least Square (PLS) through analisys software called Smart PLS 2.0 M3. The object of this research is manufacturing companies in Indonesia with a total of 57 analysis unit manufacturing company during the period from 2013 to 2015.Based on the results of the study, it is obtained the following findings: the precautionary of financial principle is proven to have a significant positive effect on the earnings response coefficient. The prudential financial principle is proven to have significant harmful impact on earnings.Manajemen is proved to have significant positive effect on banking principles prudential reports. Then, precautionary principle financial statements have greater direct influence on earnings response coefficients.This study has implications both theoretically and manajerial. The theoretical implication, the study makes an important contribution in the development of the theory of the precautionary principle financial statements, earnings response coefficients and earnings management. Managerial implications, this research has implications for users of financial statements in taking decision that is not only based on accounting figures, but also need to look at the quality of earnings presented. The precautionary principle financial statements required to reduce opportunistic earnings management so as to improve the quality of earnings and designated by increased earnings response coefficients. Keywords: Principle of Prudence, Financial Statement, Earnings Response Coefficient, Profit Management

Co-Authors Abdul Wahid Adhan, Ahmad AHMADI Ali Akbar Amin, Saifuddin Aminullah Assagaf Anggrainy Putri Ayuningrum Asmadillah, Fifin Atikah Atikah Budi Darma Catur Fatchu Ukhriyawati Dessy Jusfartinah Destami, Gina Dery Elia Rossa Emma Rachmelya Erizon, Tommi Eva Herianti Eva Herianti Evi Adriani Fajri, Ilham Fajri Fakhrul Rozi Yamali Fe Fe Febriani, Yulita Giriati, Giriati Halim, Yulita Zulkarnaen Hana Tamara Putri Hardian, Riki Hartanto, Erwin Hati, Ravika Permata Hendarji, Hendarji Irzani Irzani, Irzani Ismail, Shafinar Jonner Simarmata Marantikasari, Shanti Maryani Maryani Mira Yona Najri, Pauzan Nurdianto, Nurdanto Pasribu, Rohana Marito Putra, Candra Dwi Putri, Idfi Diana Putri, Megawati Listyana R. Adisetiawan, R. Rahma Linda Ridianto, Rini Ridwan, Mu’ammar Rini Susanti Rizki Eka Putra, Rizki Eka Rojuaniah Rojuaniah Said Almaududi, Said Santika, Syahira Dwi Sespi Jumaida Siburian, Egi Lianry Simatupang, Mona Rebeca Siregar, Hanafi Sri Langgeng Ratnasari Sudirman Sudirman Suryanti Suryanti Sutoro . tanjung, rona Tawee, Seow Tetty Asnawi Ulviadita, Utari Usman Usman Yani, Asminar Fitri Yenti, Zesmi Yunan Surono Zulkifli Zulkifli

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