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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 Jurnal Kewirausahaan dan Bisnis 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) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Unram Journal of Community Service (UJCS) Journal of International Conference Proceedings Jurnal Ilmiah Ilmu Terapan Universitas Jambi Eduvest - Journal of Universal Studies Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis IIJSE International Journal Multidisciplinary Science Indonesian Journal of Community Engagement
HASNI YUSRIANTI
Universitas Sriwijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Social Sciences Other

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FAKTOR-FAKTOR YANG MEMENGARUHI EFEKTIVITAS FUNGSI AUDIT INTERNAL SEKTOR PUBLIK Septriana, Sinta; Yusrianti, Hasni; Oktavia, Deta Trinalti; Putri, Ira Hutami
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 10 No 1 (2025): Jurnal JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v10i1.209

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, profesionalisme auditor, hubungan auditor internal dan auditor eksternal terhadap efektivitas fungsi audit internal sektor publik dengan dukungan manajemen sebagai variabel moderasi. Jenis data yang digunakan pada penelitian ini merupakan data primer berupa kuesioner. Populasi dan sampel dalam penelitian ini adalah auditor internal di Badan Pengawasan Keuangan dan Pembangunan Provinsi Sumatera Selatan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 47 auditor. Data diolah dengan menggunakan program Smart Partial Least Square (PLS). Hasil penelitian menyatakan bahwa kualitas audit tidak berpengaruh signifikan terhadap efektivitas fungsi audit internal, profesionalisme auditor berpengaruh positif signifikan terhadap efektivitas fungsi auditor internal, hubungan auditor internal dan auditor eksternal berpengaruh positif signifikan terhadap efektivitas fungsi audit internal, dukungan manajemen tidak memperkuat pengaruh kualitas audit serta hubungan auditor internal dan auditor eksternal terhadap efektivitas fungsi audit internal namun dukungan manajemen memperkuat pengaruh profesionalisme auditor terhadap efektivitas fungsi audit internal.
ANALISIS AUDIT TENURE, REPUTASI AUDITOR, UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS YANG BERPENGARUH DALAM PEMBERIAN OPINI GOING CONCERN PADA PERUSAHAAN INDUSTRI PARIWISATA (PERBANDINGAN SEBELUM DAN SAAT PANDEMI COVID-19) Arasta, Melisa Fitrani; Yusrianti, Hasni; Fikriyansyah, Ahmad; Novelia, Rizka; Handayani, Muthi'a
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 10 No 1 (2025): Jurnal JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v10i1.229

Abstract

Dengan membandingkan antara sebelum dan selama epidemi Covid-19, penelitian ini berupaya menyelidiki dampak masa kerja audit, reputasi auditor, ukuran perusahaan, dan kesulitan keuangan terhadap persepsi kelangsungan usaha di perusahaan terkait pariwisata. Penelitian ini menggunakan metodologi studi komparatif dan teknik kuantitatif. Strategi pengambilan sampel purposif digunakan untuk mengidentifikasi 47 perusahaan sebagai sampel penelitian. Dengan bantuan SPSS versi 24, regresi logistik digunakan untuk mengevaluasi data. Temuan menunjukkan bahwa sebelum pandemi, penilaian kelangsungan usaha dipengaruhi secara negatif oleh masa kerja audit, reputasi auditor, dan ukuran perusahaan. Sebaliknya, kesulitan keuangan berdampak negatif pada persepsi kelangsungan usaha pada tahun 2019 tetapi bergeser menjadi dampak yang sangat menguntungkan selama pandemi pada tahun 2020.
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
Capability, Opportunity, dan Rationalization pada Kecurangan Laporan Keuangan dengan Income Tax Rate sebagai Efek Moderasi (Studi Empiris Perusahaan Non Keuangan yang Terdaftar di BEI 2020-2022) Triyani, Nur; Yusrianti, Hasni; Thamrin, Kemas Muhammad Husni
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13771

Abstract

This research aims to determine the influence and analyze the influence of capabilities, opportunities, and rationalization on the condition of financial statements and the role of income tax rates as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2020–2022 as the population in this study. The data in this study consisted of 207 observations determined using the purposive sampling method. Data collection uses documentation techniques collected from annual financial reports and annual reports. The analysis technique used is Moderated Regression Analysis (MRA) with Eviews. Based on the results of the regression test, capabilities and opportunities influence the condition of financial statements, while rationalization cannot influence the condition of financial statements. The results of the moderation regression show that the income tax rate is able to moderate opportunity, while other income tax rates are not able to moderate it. The practical implications of this research can provide information for stakeholders in decision making.
EFEK MODERASI MOTIVASI KERJA DAN JOB RELEVANT INFORMATION ATAS HUBUNGAN PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PERANGKAT DAERAH (STUDI KASUS DIPROVINSI JAMBI) Husna, Asmaul; Yusrianti, Hasni; Aprini, Hidayah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14274

Abstract

This study aims to examine the influence of moderating influence, work motivation and information relevant to work on the influence of influence on managerial performance of regional apparatus. The type of data used in this study is primary data with the object of research being the SKPD of the Industry and Trade Service and the Jambi Provincial Civil Service Agency. The sample for this research is 75. The sampling method uses saturated sampling method. Data retrieval technique (Direct distribution method), namely directly visiting respondents to submit or re-collect the questionnaire. Data analysis in this study used SEM (Structural Equation Modeling) with the SmartPLS software program. The results of the study state that the sensory approach has a positive and significant effect on the managerial performance of regional apparatus. The interaction between the structure of the budget setting and work motivation as a moderating variable has a negative effect on the managerial performance of regional apparatus. Then the interaction between the budget preparation structure and information relevant to work as a moderating variable has a significant negative effect on the managerial performance of regional apparatus.
ADVANCING AUDIT QUALITY THROUGH EMERGING TECHNOLOGIES: EXPLORING OPPORTUNITIES AND OVERCOMING CHALLENGES Jesica Ramadanty; Hasni Yusrianti; Yulia Saftiana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3133

Abstract

This study investigates how emerging technologies, especially Artificial Intelligence (AI) and Big Data, contribute to improving audit quality. By conducting a systematic literature review of Scopus indexed articles published from 2019 to 2024, the research highlights both the opportunities and challenges involved in implementing these technologies within auditing practices. The findings reveal that AI contributes significantly to audit quality by automating repetitive tasks, improving fraud detection, enhancing data analysis, and enabling more informed auditor judgment. Furthermore, the use of AI and digital tools has been shown to increase efficiency and reduce audit costs. Several challenges persist, including ethical concerns, data security risks, technological readiness disparities among audit firms, and a lack of clear regulatory standards. The study synthesizes theoretical and empirical insights using various frameworks such as Agency Theory, Institutional Theory, and the Technology-Organization-Environment framework, offering a multidimensional understanding of AI adoption in auditing. The results underscore the necessity for auditors to adjust to rapidly advancing technological developments while upholding ethical standards and professional skepticism. This study adds to the expanding discussion on the digital transformation of auditing practices by highlighting the balance between technological innovation and audit integrity.
DIGITAL GOVERNANCE AS A CONDITIONAL ANTI-FRAUD MECHANISM: THE INTERACTIVE EFFECTS OF ELECTRONIC PROCUREMENT, ELECTRONIC GOVERNMENT, AND BERAKHLAK ORGANIZATIONAL CULTURE Safitri, Rika Henda; Susetyo, Didik; Saftiana, Yulia; Yusrianti, Hasni
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 1 (2026): Volume 10, Nomor 1, February 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i1.53377

Abstract

Fraud in public procurement remains a persistent governance problem despite the widespread implementation of digital systems in the public sector. Although prior studies confirm that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture in explaining fraud detection effectiveness remains limited, particularly at the ministerial level in developing countries. This study aims to examine the impact of e-procurement and e-government on fraud detection and to analyze the moderating role of BerAKHLAK organizational culture within the Indonesian Ministry of Immigration and Corrections. This research employs a quantitative approach using survey data collected from 320 procurement and budget officials across 33 provinces in 2024-2025. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to evaluate both direct and moderating effects. The results indicate that e-procurement (β=0,451; p<0,001) and e-government (β=0,357; p<0,001) have positive and significant effects on fraud detection. Furthermore, BerAKHLAK organizational culture significantly strengthens the influence of both e-procurement (β = 0,307, p<0,001) and e-government (β = 0,315, p < 0,001). The structural model explains 63,6% of the variance in fraud detection, demonstrating substantial explanatory power. This study offers novelty by developing an integrated moderated model that positions organizational culture as a contextual enhancer of digital fraud control mechanisms. The findings extend Agency Theory, the Theory of Planned Behavior, and fraud hexagon theory within a digital governance context. Practically, the results highlight that technological sophistication alone is insufficient; effective fraud detection requires the simultaneous strengthening of ethical organizational values to ensure sustainable and accountable public governance.
Effect of Sustainability Reporting Disclosure on Financial Performance With NPL as Moderator (2020-2024) Fuadi, Irwan; Yusrianti, Hasni; Ferina, Ika Sasti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9134

Abstract

This study examines the effect of sustainability reporting disclosure on financial performance among finance companies in the Indonesian banking sector from 2020 to 2024, with Non-Performing Loans (NPL) as a moderating variable. Using Stakeholder Theory, Legitimacy Theory, and Signaling Theory as the conceptual foundation, the research analyzes sustainability disclosure based on POJK No. 51/POJK.03/2017 and SEOJK No. 16/SEOJK.04/2021. A quantitative descriptive approach was applied using secondary data obtained from sustainability reports and financial statements of companies listed on the Indonesia Stock Exchange. The sample consists of 20 firms selected through purposive sampling from a population of 106 companies. Panel data regression with EViews was used, supported by classical assumption tests and model selection techniques including the Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that economic aspect disclosure significantly improves financial performance (ROE), driven by enhanced investor trust and transparency in financial management. However, environmental and social disclosures do not significantly affect ROE. NPL moderates the relationship between economic and environmental disclosures and financial performance, where higher NPL weakens the impact of economic disclosure, while lower NPL enhances the effectiveness of environmental disclosure. NPL does not moderate the social disclosure ROE relationship. Overall, sustainability reporting and NPL jointly influence financial performance through improved transparency and risk management.
Increasing Financial Literacy Through Basic Accounting Training for Small Medium Enterprises in the Riau Islands Province Hasni Yusrianti; Patmawati; Rela Sari; Ahmad Fadhil Yusof; Hasna Nirwana; Ahmad Raihan Amin
Indonesian Journal of Community Engagement Vol. 2 No. 2 (2025): (May) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i3.66

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, but in reality business actors still face challenges in financial management and financial literacy, one of which is MSMEs in the Riau Islands Province. Based on the analysis of the situation, the service team carried out this community service activity with the aim of improving the financial literacy skills of MSME actors in Riau Islands Province through basic accounting training. MSME actors really need this activity because there is still a lack of knowledge in the preparation of simple financial  statements. The method of implementing activities was carried out by lectures illustations, illustrations, discussions, and questionnaire distribution. The results of the activity showed an increase in participants' understanding in compiling simple financial statements, separating personal and business finances, and implementing financial recording using Excel. Participants also showed interest in using digital tools and conveyed the need for advanced training in financial planning and online marketing. This activity proves that participatory and contextual community-based training can be an effective solution in increasing the financial capacity of MSMEs. The sustainability of training results requires further assistance and digital infrastructure support from the government and educational institutions.
The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2678

Abstract

This study aims to examine and analyze the effect of external auditor quality, arrogance, and female CFO on financial statement fraud, with audit committee financial expertise as a moderating variable. This study used a quantitative approach with secondary data from non-financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consisted of 408 companies with a total of 1,224 observations. Data analysis was performed using panel data regression with Eviews version 12 software. The results show that external auditor quality has a positive and significant effect on financial statement fraud. Arrogance has no significant effect on financial statement fraud. Female CFO has a negative and significant effect on financial statement fraud. Audit committee financial expertise is not proven to moderate the relationship between external auditor quality and arrogance on financial statement fraud. However, audit committee financial expertise has been shown to moderate the relationship between female CFOs and financial statement fraud.
Co-Authors Abdi Satria Abdul Bashir ABDUL BASHIR, ABDUL Adhitama, Fardinant Adhitama, Fardinant Agil Novriansa Agusman Sianturi Ahmad Fadhil Yusof Ahmad Raihan Amin Aprini, Hidayah Arasta, Melisa Fitrani 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 Fuadi, Irwan Gusdian, Silka Hakiki, Arista Handayani, Muthi'a Hasna Nirwana Hendra Susanto Ichsan Hamidi Ika Sasti Ferina, Ika Sasti Inten Meutia Jesica Ramadanty 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, Patmawati Putri, Ira Hutami Rahma Nida Relasari, Relasari RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Septriana, Sinta Shelly F Kartasari Shelly F. Kartasari Sihombing, Belandina Anita Sere Silka Gusdian Sitepu, Christian Damar Sagara Soediro, Achmad Suhel Suhel Susetyo, Didik Suthawan Prukumpai Syalwa, Mutiara Tertiarto Wahyudi Thamrin, Kemas Muhammad Husni Tien Norma Habsari Tjandrakirana, Rina Triyani, Nur Wendra Aliffandi Yaacob, Zulnaidi YORDI RIZKI HIMAWAN Yulia Saftiana YULIA SAFTIANA, YULIA Yusnaini ., Yusnaini Zulnaidi Yaacob