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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN I-Finance Journal Journal of Accounting and Investment Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT International Journal of Economics Development Research (IJEDR) Sricommerce: Journal of Sriwijaya Community Services Jurnal Ekuilnomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Unram Journal of Community Service (UJCS) Journal of International Conference Proceedings Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis
HASNI YUSRIANTI
Universitas Sriwijaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Training of Cash Waqf Management on Da'i and Mubaligh Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni; Patmawati, Patmawati; Budiman, Anton Indra
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.99

Abstract

Community Service Implementation Activities with the theme "Socialization and Education of Cash and Productive Waqf on Da'i Mubaligh in South Sumatra" were carried out at the end of November 2021 through an online system and this service activity was responded well by the participants. This can be seen from the evaluation that is filled in through the google form. Good responses regarding service activities are broadly divided into at least two things: first, this activity is able to increase participants' knowledge and; both presenters mastered the material presented well. Some participants suggested doing similar activities on a regular basis with deepened material. Suggestions for the next activity is that this activity is carried out face-to-face so that this activity is more interactive between the presenters and participants. In addition to providing an interactive impact, face-to-face can also provide a good relationship between Sriwijaya University and the Regional Management of the Indonesian Dai Association of Palembang.
Financial Management Training As An Effort To Improve The Reliability Of Preparation Of Financial Statements Khamisah, Nur; Hakiki, Arista; Nida, Rahma; Yusrianti, Hasni; Sitepu, Christian Damar Sagara
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 1 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i1.128

Abstract

Financial Statement is one of very important element in business, because it is an output that can give information for user as base for taking decision. The problems faced cooperative employees of PT PUSRI Palembang are, they not yet understand about financial management in compile report effective and efficient finance. Financial management need understood for cooperative manager, because its related with  the reliability of information in financial statement cooperative .  This community service activity aims to provide knowledge and skills regarding financial management in order to increase the reliability of financial statement to the target group, namely the PT PUSRI Palembang employee cooperative. Activity devotion done with method outreach and training . Benefit from activity devotion to employees  cooperative PT PUSRI Palembang is expected become useful input for participants activity capable to manage financial in a effective and efficient manner so the cooperative  objective can optimally achieved. Besides it, with knowledge management good finances owned by the participants  can used as consideration in taking decision related finance nor direction policy business in a manner more broad .
Edukasi Akuntansi dan Penyusunan Laporan Keuangan untuk Pelaku Usaha Produktif di Desa Burai, Ogan Ilir Novriansa, Agil; Muthia, Fida; Yusrianti, Hasni; Aryanto, Aryanto
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 2 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i2.154

Abstract

UMKM membutuhkan peran pihak-pihak yang memberikan edukasi terkait pengelolaan usahanya. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi mengenai akuntansi dan penyusunan laporan keuangan untuk pelaku usaha produktif di Desa Burai, Ogan Ilir.  Kegiatan ini dilakukan pada bulan September tahun 2023 dengan dua rangkaian kegiatan berupa forum group discussion (FGD) dan pelatihan dengan metode ceramah, tutorial dan diskusi. Peserta kegiatan ini berjumlah 25 pelaku usaha produktif yang bergerak dalam bidang usaha tenun songket dan makanan (kerupuk/kemplang/pempek), namun hanya 24 peserta yang mengikuti pre-test dan post-test secara lengkap. Hasil FGD menunjukkan bahwa para pelaku usaha produktif di Desa Burai masih mengelola usahanya secara tradisional dan penuh keterbatasan, tidak melakukan pencatatan keuangan atas transaksi kegiatan usahanya, dan tidak memiliki laporan keuangan. Setelah mendapatkan pelatihan edukasi akuntansi dan pelaporan keuangan, terdapat perbedaan yang signifikan secara statistik antara nilai rata-rata hasil pre-testdan post-test peserta. Hal ini mengindikasikan bahwa kegiatan pelatihan edukasi akuntansi dan penyusunan laporan keuangan sudahberjalandenganefektif dan pelaku usaha produktif di Desa Burai mengalami peningkatan pemahaman yang signifikan.Kegiatan edukasi ini diharapkan membantu pelaku usaha produktif di Desa Burai untuk mulai menerapkan pencatatan keuangan sesuai dengan prinsip akuntansi dan mereka dapat membuat laporan keuangan yang berguna dalam menunjang perkembangan usaha dan memperoleh akses modal dari institusi keuangan.
Financial Accounting Software Application for MSME Members of Baitul Maal Wat Tamwil (BMT) in South Sumatra Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 2 (2024): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v5i2.181

Abstract

Implementation of Community Service Activities with the theme "Creation and Training of Financial Accounting Software Applications for Members of Baitul Maal wat Tamwil (BMT) Micro, Small, and Medium Enterprises (MSMEs) in South Sumatra." This community service activity received positive responses from participants, as evidenced by evaluations submitted through a Google Form. The favorable responses regarding the community service activity can be broadly categorized into at least two aspects: firstly, the activity effectively enhanced participants' knowledge, and secondly, the presenters demonstrated a strong command of the delivered content. Several participants recommended conducting similar activities periodically, with a focus on delving deeper into specific topics.
Operasionalisasi dan Faktor-Faktor yang Mempengaruhi Efektivitas Audit Internal: Systematic Literature Review Syafithri, Yuyun; Wahyudi, Tertiarto; Yusrianti, Hasni; Meutia, Inten
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2598

Abstract

The purpose of this study is to present how internal audit effectiveness can be operationalized. The researcher used a structured literature review method obtained from reputable electronic databases from 2019 to 2024 resulting in 35 studies selected based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, factors, indicators, and future research suggestions related to internal audit effectiveness. This study offers a contribution to research and practice related to improving internal audit effectiveness conducted in both the public and private sectors that can be used as a consideration for conducting future research in this area.
Increasing Financial Management Competency Through Basic Accounting Training for Small and Medium Enterprises in Malaysia Meutia , Inten; Yusrianti, Hasni; Novriansa , Agil; Yaacob, Zulnaidi
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.733

Abstract

Financial management issues are inextricably linked to the growth of SMEs since effective financial management necessitates accounting knowledge, which not all SMEs possess. This is because human resources lack the skills and knowledge necessary for effective business management. The goal of financial management training is to assist SMEs in figuring out the best selling price for their goods and in improving and streamlining the management of basic financial reports for companies they have operated by moving from manual to digital models. The first steps of the training process involve teaching participants the value of financial reports and how to create basic financial reports. Strategies for figuring out selling prices for the goods being sold are explained and helped with. Thirty small and medium-sized businesses (SMEs) in Balik Pulau, Penang, Malaysia, received this training and mentoring
Sustainability Reporting and Earnings Management: Systematic Literature Review Sagita, Danti; Meutia, Intan; Yusrianti, Hasni
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2615

Abstract

This study aims to examine the development of sustainability reporting (SR) and earnings management (EM). The researchers employed a structured literature review method, utilizing reputable electronic databases to gather data from 2016 to 2024, resulting in the selection of 32 studies based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, types of variables, measurements, and suggestions for future research related to sustainability reporting and earnings management. Research on SR and EM has shown a continuous increase from 2018 to 2024, with the non-financial sector being the most frequently studied. The most relevant and significant theories utilized in research are stakeholder theory, agency theory, and legitimacy theory. These theories are commonly employed to explain why companies engage in sustainability reporting. Types of variables related to SR include sustainability reporting, sustainability measures, sustainability disclosure, sustainability engagement, financial sustainability, corporate sustainability management, corporate, sustainable development, and corporate sustainability performance. Types of variables related to EM include earnings management, real earnings management, earnings quality, management earnings forecast, and earnings transparency. Measurement of SR variable is predominantly based on standard GRI Index, Sustainability Reporting Disclosure Index, and ESG scores. EM variable is measured using the effective tax rate and book-tax differences. This research contributes to the academic discourse and practical applications in the fields of sustainability reporting and earnings management, offering valuable insights for future studies in this area.
Faktor-faktor yang mempengaruhi perilaku disfungsional audit pada auditor: Systematic Literature Review Widyastuti , Fitria Heny; Saftiana, Yulia; Yusnaini, Yusnaini; Yusrianti, Hasni
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2620

Abstract

Dysfunctional audit behavior is deviant behavior carried out by an auditor in the form of manipulation, fraud or deviation from standards. Behavioral deviations that are usually carried out by auditors include reporting audit time with a total time shorter than the actual time, changing and/or stopping procedures that have been established in the implementation in the field, obtaining evidence that is less accurate, processing less accurately, and errors in the audit stages. This study aims to determine the main factors that influence dysfunctional audit behavior carried out by auditors. The method used in this study is the literature review (SLR) method. Research data were obtained from indexed journals Q1, Q2, Q3 and sinta 2 from emerald, proquest, and simantic scholar. This review analyzed 24 articles on dysfunctional audit behavior in the world published from 2010-2024. Most of the articles published use a quantitative approach and focus on public accounting firms. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior are time budget pressure, locus of control, gender, turnover intention, performance evaluation, task complexity, auditor work experience, employee performance, client interests, and organizational and professional commitment. Furthermore, further research should also consider the need for exploration, reflection, and asking more critical questions, not from the existing side. For example, asking again how the head of the Public Accounting Firm conducts performance assessments to reduce dysfunctional audit behavior and research on dysfunctional audit behavior is not only in the Public Accounting Firm but can be done in other public sectors.
The Influence of Profit Pressure, Earning Management, and Good Corporate Governance on Fraudulent Financial Reports Muhammad Nur Salim; Aspahani Aspahani; Hasni Yusrianti
Jurnal Ekuilnomi Vol. 7 No. 1 (2025): Ekuilnomi Vol 7(1) Februari 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/99k6mf19

Abstract

This study aims to analyze the effect of Profit Pressure, Earning Management, and Good Corporate Governance on Fraudulent Financial Reporting (FFR) in transportation companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample consists of 34 companies selected using purposive sampling, and the data were analyzed using panel data regression with the Common Effect Model (CEM). The results indicate that Profit Pressure and Earning Management have no significant effect on Fraudulent Financial Reporting. However, Good Corporate Governance has a significantly positive effect in reducing FFR, although some indicators, such as the frequency of audit committee meetings, show no significant impact. This study highlights the importance of implementing good corporate governance principles to prevent financial statement manipulation and enhance reporting integrity
Impact of Information Disclosure on Banking Risk Febriany, Novita; Marwa, Taufiq; Suhel, Suhel; Yusrianti, Hasni
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3682

Abstract

This study examines the impact of information disclosure on the management of banking risks based on previous research. Various studies show that better disclosure in financial reports can reduce the uncertainty faced by external parties such as investors, regulators, and creditors, as well as improve the efficiency of risk management by the bank's management. This study explains that transparency can strengthen the trust relationship between the bank and its customers, and can minimize risk management in decision-making. On the other hand, lack of transparency or insufficient disclosure can increase uncertainty and may lead to higher risks in decision-making, which can ultimately affect the financial stability of the bank. Increasing transparency in the disclosure of both financial and non-financial information is expected to help reduce bank risks and enhance the overall stability of the financial system.
Co-Authors Abdi Satria Abdul Bashir ABDUL BASHIR, ABDUL Adhitama, Fardinant Adhitama, Fardinant Agil Novriansa Aprini, Hidayah Arasta, Melisa Fitrani Arista Hakiki Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah Asmaul Husna ASPAHANI ., ASPAHANI Budiman, Anton Indra Budiman, Anton Indra Christian Damar Sagara Sitepu Emylia Yuniarti Ermadiani, Ermadiani Febriany, Novita Fida Muthia Fikriyansyah, Ahmad Gusdian, Silka Hakiki, Arista Handayani, Muthi'a Ichsan Hamidi Intan Meutia Inten Meutia Kemas Muhammad Husni Thamrin Khamisah, Nur Martiza, Berlika Sharla Marwa, Taufiq Media Kusumawardani, Media Meutia , Inten Muhammad Farhan Muhammad Farhan Muhammad Nur Salim Muthia, Fida Nida, Rahma Novelia, Rizka Novriansa , Agil Nur Khamisah Nur Triyani Oktavia, Deta Trinalti Patmawati Patmawati Patmawati Patmawati, Patmawati Putri, Ira Hutami Rahma Nida RIKA HENDA SAFITRI, RIKA Sagita, Danti Septriana, Sinta Shelly F Kartasari Shelly F. Kartasari Sihombing, Belandina Anita Sere Silka Gusdian Sitepu, Christian Damar Sagara Soediro, Achmad Suhel Suhel Suthawan Prukumpai Syafithri, Yuyun Tertiarto Wahyudi Thamrin, Kemas Muhammad Husni Tien Norma Habsari Tjandrakirana, Rina Triyani, Nur Wendra Aliffandi Widyastuti , Fitria Heny Yaacob, Zulnaidi YORDI RIZKI HIMAWAN YULIA SAFTIANA, YULIA Yusnaini Yusnaini Zulnaidi Yaacob