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All Journal Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Panrita Abdi - Jurnal Pengabdian pada Masyarakat SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Sains Sosio Humaniora JURNAL LENTERA BISNIS Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Buana Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Indonesian Journal of Business Analytics (IJBA) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah JAMER Jambi Accounting Review (JAR)
Rita Friyani
Universitas Jambi
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The effect of the performance of the audit committee, internal audit, and manager religion on the implementation of good corporate governance and their implications on fraud Rita Friyani; Haryadi Haryadi; Afrizal Afrizal; Enggar Diah Puspa Arum
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 2 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (906.776 KB) | DOI: 10.22437/ppd.v10i2.11842

Abstract

The main objective of this research is to analyze the performance of the audit committee, internal audit, and religiosity of the manager on the implementation of good corporate governance (GCG) and its implication for fraud. The study was conducted at State-owned enterprises (SOEs)  in Indonesia. The population of this research is all SOEs in Indonesia, and the number of samples is 89 SOEs (based on the Slovin formula). The sampling method used a simple random sampling technique. The research data was obtained by submitting a list of questions to the selected respondents. Respondents consist of the chairman of the audit committee or members of the audit committee, the head of internal audit or members of internal audit, the corporate secretary, and the finance director (financial manager). The data were analyzed using the SEM-PLS model. The research proves that the performance of audit committees and internal audits affects the implementation of GCG, while the religiosity of managers does not affect the implementation of GCG. The research also proves that the performance of the audit committee and the implementation of GCG affect fraud, while internal audit and religiosity of managers do not affect fraud
Pengaruh Latar Belakang Pendidikan, Pemanfaatan Teknologi Informasi dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada OPD di Pemerintah Kabupaten Muara Bungo) Anissa Wulan D; Yudi; Rita Friyani
Jambi Accounting Review (JAR) Vol. 1 No. 1 (2020): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh latar belakang pendidikan, pemanfaatan teknologi informasi dan pemahaman akuntansi terhadap kualitas laporan keuangan pemerintah daerah di Kabupaten Muara Bungo, mengingat Pemerintah Kabupaten Muara Bungo mendapat opini wajar tanpa pengecualian dari Badan Pemeriksaan Keuangan Republik Indonesia (BPK-RI) untuk Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2018. Populasi dalam penelitian ini adalah seluruh OPD yang ada di Kabupaten Muara Bungo. Data yang digunakan adalah data primer yang diperoleh dari responden melalui penyebaran kuesioner. Responden dalam penelitian ini adalah kepala subbagian keuangan dan staff subbagian keuangan. data diperoleh kemudian dilakukan analisis regresi linier berganda antara variabel independen dengan variabel dependen baik secara parsial maupun secara simultan. Hasil penelitian menunjukkan bahwa : (1) latar belakang pendidikan tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, (2) pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, (3) pemahaman akuntansi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, (4) latar belakang pendidikan, pemanfaatan teknologi informasi, dan pemahaman akauntansi secara simultan berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SURVEY PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA PADA TAHUN 2018-2020) Bambang Gunawan S; Wiralestari Wiralestari; Rita Friyani
Jambi Accounting Review (JAR) Vol. 2 No. 1 (2021): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Value Added Intellectual Capital (VAIC) terhadap kinerja keuangan perusahaan Manukfatur yang Terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dan data yang digunakan diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018–2020 dengan jumlah sampel sebanyak 19 perusahaan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan adalah Pemilihan sampel ditentukan secara purposive sampling. Teknik analisis data dalam penelitian ini adalah regresi linear berganda dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa (1) Intellectual Capital (VAIC) berpengaruh positif signifikan terhadap Net Profit Margin (NPM); (2) Intellectual Capital (VAIC) berpengaruh positif signifikan terhadap Return on Equity (ROE); (3) Intellectual Capital (VAIC) berpengaruh positif signifikan terhadap Return On Asset (ROA); (4) Intellectual Capital (VAIC) tidak berpengaruh terhadap Asset Turnover Rasio (ATO). Oleh sebab itu, untuk memaksimalkan peningkatan kinerja perusahaan perlu mempertimbangkan faktor-faktor Intellectual Capital.
ANALISIS AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DI DESA BENIK KECAMATAN KELILING DANAU KABUPATEN KERINCI Siska Siska; Ilham Wahyudi; Rita Friyani
Jambi Accounting Review (JAR) Vol. 3 No. 2 (2022): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas pemerintah desa dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Benik Kecamatan Keliling Danau Kabupaten Kerinci. Akuntabilitas publik adalah kewajiban agen untuk mengelola sumber daya, melaporkan, dan mengungkapkan segala aktivitas dan kegiatan yang berkaitan dengan penggunaan sumber daya publik kepada pihak pemberi mandat (principal). Pendekatan penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif deskriptif. Teknik pengumpulan data primer yang digunakan dalam penelitian ini menggunakan kuesioner yang disebarkan kepada responden. Teknik pengumpulan data sekunder dalam penelitian ini dengan observasi dan dokumentasi. Responden dalam penelitian ini adalah pemerintah desa benik yang terdiri perangkat desa dan badan permusyawaratan desa (BPD) yang berjumlah 22 responden. Teknik pengambilan sampel menggunakan sampling jenuh. Hasil data yang diperoleh menggunakan software SPSS 25. Hasil dari penelitian menunjukkan bahwa terdapat pengaruh signifikan antara akuntabilitas dan pengelolaan APBDes di Desa Benik.
PENGARUH PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP BIAYA OPERASIONAL PENGOLAHAN LIMBAH (STUDI PADA PT. BAHARI GEMBIRA RIA SUNGAI GELAM PKS LADANG PANJANG MUARO JAMBI) Aprindah Jenny D; Ilham Wahyudi; Rita Friyani
Jambi Accounting Review (JAR) Vol. 3 No. 3 (2022): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Tujuan dari penelitian ini adalah menguji pengaruh penerapan akuntansi lingkungan terhadap biaya operasional pengolahan limbah pada perusahaan. Objek penelitian berupa PT. Bahari Gembira Ria yang terletak di Sungai Gelam PKS Ladang Panjang Muaro Jambi. Penelitian ini merupakan penelitian kuantitatif berupa data hasil kuesioner yang diisi oleh 30 orang karyawan PT. Bahari Gembira Ria. Analisi data dilakukan menggunakan metode Regresi Linier Sederhana dengan dibantuk aplikasi SPSS Versi 22. Hasil penelitian menunjukan bahwa terdapat hubungan yang signifikan antara penerapan akuntansi lingkungan dengan biaya operasioanl pengolahan limbah. Perusahaan PT. Bahari Gembira Ria sudah mengungkapkan kebijakan-kebijakan akuntansi terkait biaya pengolahan limbah dalam laporan posisi keuangan perusahaan.
Gender-Diverse Audit Committees, Size of Public Accounting Firms, and Audit Opinions on Stock Prices Mediated by Audit Report Lag Zalisman Rahmadan; Yuliusman; Rita Friyani; Achmad Hizazi; Muhammad Gowon
Indonesian Journal of Business Analytics Vol. 3 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i4.5204

Abstract

This research examines and assesses the connection between gender-diverse audit committees, the size of public accounting firms, and audit opinions on stock price mediated by audit report lag. The research topic explored energy companies listed on the Indonesian stock exchange (IDX). Fifty-four data from three years of observation were included The research sample was selected with a purposive sampling technique, following three particular criteria. Data were analyzed using PLS-SEM analysis. Data processed using SmartPLS 3.2.9 application. The results of the tests showed that results were Gender-diverse audit committees did not affect Audit Report Lag. In contrast, the size of the public accounting firm and audit opinion affected the audit report lag. Gender-diverse audit committees had no direct and indirect effect on stock prices. In contrast, the public accounting firm's size and audit opinion affect stock prices directly and indirectly, and audit report lag affects stock prices.
Analisis Kinerja Keuangan Pada Perusahaan Umum Daerah Air Minum (Perumdam) Tirta Mayang Kota Jambi Ega Kurniasih; Rita Friyani; Riski Hernando
Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i2.5613

Abstract

This study aims to find out how the financial performance of the Tirta Mayang Regional Drinking Water Company (PERUMDAM) Jambi City uses solvency, profitability, activity and liquidity ratios. This research uses descriptive research type and quantitative research characteristics. The population used in this study is the financial statements of the Tirta Mayang Public Water Company (PERUMDAM), Jambi City. Based on the results of the discussion it can be concluded that 1). The financial performance of PERUMDAM Tirta Mayang City of Jambi as assessed by the analysis of the liquidity ratio has increased every year which illustrates that the company is in very good condition. 2). The financial performance of PERUMDAM Tirta Mayang City of Jambi as assessed by solvency ratio analysis stated that the company's financial performance was not good or less effective so it needed to be improved. 3). The financial performance of PERUMDAM Tirta Mayang, City of Jambi, assessed by analysis of profitability ratios, stated that the company's financial performance was not good or less effective, so it needed to be improved. 4). The financial performance of PERUMDAM Tirta Mayang City of Jambi assessed by activity ratio analysis stated that the company's financial performance was not good or less effective so it needed to be improved. Key Words: Liquidity Ratio, Solvency Ratio, Profitability Ratio, And Activity Ratio
Analisis Ukuran Perusahaan, Profitabilitas, dan Pertumbuhan Terhadap Nilai Perusahaan yang Dimediasi Oleh Pengungkapan Emisi Karbon (Studi Pada Sub Sektor Food & Beverage yang Terdaftar di BEI Periode 2018-2022) Maratusholihah Abd Latif; Mukhzarudfa Mukhzarudfa; Rita Friyani
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27077

Abstract

This study aimed to analyze the effect of company size, profitability, and growth on company value through disclosure of carbon emissions. The population of this study were food and beverage industry companies on the Indonesia Stock Exchange for the period 2018 - 2022. The sample were selected from the population with the criteria that the companies were listed company on the IDX successively and report disclosure of carbon emissions in the annual report. The number of samples in this study was 17 companies with observations for 5 years. Data analysis used path analysis and Sobel tests are used to observe indirect influences. The results of this study indicated that company size and profitability had a direct effect on disclosure of carbon emissions and firm value, while growth had no direct effect on disclosure of carbon emissions and firm value. The results of this study also showed that company size, profitability and growth did not have an indirect effect on firm value mediated by disclosure of carbon emissions.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA MENTARI SWALAYAN MUARA BUNGO Rita Friyani; Sri Rahayu; Akbar Alfarisi
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.108

Abstract

This study aims to find out how the application of cash sales accounting information systems at Mentari Swalayan Muara Bungo. This study used a purposive sampling method with a total sample of 25 people. This type of research is a case study with data collection techniques used, namely interviews, documentation and questionnaires. The data analysis technique used to answer the problem formulation is a descriptive qualitative technique by describing the cash sales accounting information system applied to Mentari Swalayan Muara Bungo. The results of this study indicate that the implementation of the Cash Sales Accounting Information System at Mentari Swalayan Muara Bungo is very good, however there are still some weaknesses such as incomplete accounting records in the form of general journals, sales journals, cash receipts journals and accounting records in the form of warehouse cards.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, SISA LEBIH PEMBIAYAAN ANGGARAN DAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAMBI Iqbal Kinanta Putra; Sri Rahayu; Rita Friyani
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1049

Abstract

Regional government financial performance is the level of achievement of work results in the field of regional finance and a tool that can be used to record, measure, assess and achieve effective and efficient implementation of regional financial management. This research aims to examine the influence of local original income, balancing funds, excess budget financing and regional expenditure on the financial performance of district/city regional governments in Jambi province for the 2018-2022 period. The data used is secondary data obtained from the Jambi Province DJPK website and the total data is 55 from 11 district/city samples obtained using non-probability sampling techniques. The results of the research reveal that the regional original income variable has a positive effect on the financial performance of regional governments and the remaining variables over budget financing and regional expenditure have a negative effect on the financial performance of regional governments, but the balancing funds variable has no effect on the financial performance of regional governments. The results of this research indicate the importance of increasing regional funds in improving government performance and services to the community. Keywords: Regional Original Income, Balancing Funds, Excess Budget Financing, Regional Expenditures, Regional Government Financial Performance.
Co-Authors Achmad Hizazi Afrizal Afrizal Akbar Alfarisi Anissa Wulan D Aprindah Jenny D Bambang Gunawan S Dewi Fitriyani Edy Arisondha Ega Kurniasih Enggar Diah Puspa Arum Fredy Olimsar Gowon, Muhammad Haryadi Haryadi Ilham Wahyudi Indah Wahyuningsih Iqbal Kinanta Putra Maratusholihah Abd Latif Mukhzarudfa Mukhzarudfa Netty Herawaty Novita Ekasari Novita Ekasari Dearmi Artis Nurhayani Nurhayani Nurhayani Rafika Gina Setiawan Riski Hernando Rosmeli rosmeli, rosmeli Siska Siska Soedjatmiko Sri Rahayu Wahyuningsih, Indah Wira Lestari Wira Lestari Wiralestari Wiralestari, Wiralestari Yudi Yudi Yuliana Yuliana Yuliusman - Zalisman Rahmadan