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PENGARUH KONSERVATISME LAPORAN KEUANGAN TERHADAP KOEFISIEN RESPON LABA Arna Suryani
Jurnal Ilmiah Universitas Batanghari Jambi Vol 12, No 3 (2012): Oktober
Publisher : Universitas Batanghari Jambi

This research examines earnings response coefficient (ERC) of companies applying conservatism and more optimistic accounting. Conservatism accounting practices are expected to affect companies’ ERC indirectly. Conservative accounting would influence earnings prediction power (Panman and Zhang, 2002). Then, earnings prediction power would influence ERC (Lipe, 1990).The population consists of manufacturing companies listed on the Indonesia stock exchange during period of 2005-2010. Sample members of 91 companies are selected using purposive sampling method. Conservative accounting is proxied by earnings/stock return relation measure, earnings/accrual measure, and net asset measures (Watts, 2003).The result shows that companies which apply conservative accounting have weaker earnings prediction power than those which do not. Companies with conservative accounting would have fluctuated earnings and low prediction power of earnings.ERC of companies with conservative accounting are lower than those with more optimistic accounting. Applying conservative accounting would result in fluctuated earnings and lower earnings predictability which is less beneficial in predicting future earnings, thus ERC would be low.Keywords: conservative accounting, earnings prediction power, earning response coefficient

AKUNTANSI REKSADANA PRINSIP STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 49 Arna Suryani
Jurnal Ilmiah Universitas Batanghari Jambi Vol 9, No 2 (2009): Juli
Publisher : Universitas Batanghari Jambi

Mutual fund can be interpreted as place of fund accumulator from public as investor by fund manajer then inculcated at investment portofolio. Investment portofolio is allocation leg asset like stock, bond, other money market or securities. The analysis use descriptive analysis to see how accounting treatment arranging special deal related to mutual fund. Investment in mutual fund has high risk on that account evaluation portofolio having high liquidity before invests in. Accounting treatment specially PSAK number 49 to mutual fund can give assurance and trust of client to mutual fund Key Words : Invesment, Financial Asset, Mutual fund, Portofolio

Analisis Perbedaan Kebangkrutan dengan Metode Altman Z-Score, Grover dan Springate Neneng Sudharyati; Arna Suryani; Indah Meilani
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13, No 2 (2022): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v13i2.326

This research was conducted on private cement companies and government cement companies listed on the Indonesia Stock Exchange during the period 2016-2021. The objectives of this study are (1) to find out and explain the calculation of bankruptcy analysis using the Altman Z-score, Springate and Grover (2) To find out and explain the ranking of financial conditions and categories in bankruptcy in cement companies using the Altman, Springate, and Grover methods (3) To find out and explain the analysis of differences in bankruptcy using the Altman Z-score, Springate and Grover. The test carried out in this study is the ANOVA difference test. Different tests to be able to see the calculation of bankruptcy with the Altman z- score, grover and springate methods. that the mean value of the Altman model is 4,2223, which is higher than the Springate model, which is 1.2090 and the Grover model is 0.8582. Tests on both financial distress prediction models show that the significance value is smaller than (0.0000 < 0.05). And shows a sig value of 0.000 and a statistical value of 6,719. The value of sig P value is 0.000 < 0.05. If the P value < the critical limit of 0.05, then there is a significant difference between the two group.

Pengaruh Lingkungan Kerja dan Kompetensi Guru terhadap Motivasi dan Dampaknya terhadap Kinerja Guru pada Sekolah Menengah Kejuruan Negeri di Kabupaten Muaro Jambi Bukri Bukri; Arna Suryani; Sudirman Sudirman
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1500

The purpose of this study is to describe the working environment, skills, motivation and performance of professional teachers under Regent Muaro Jambi. Next, analyze the influence of the teacher's work environment and skills on motivation, analyze the impact of the teacher's work environment and skills on the teacher's performance, and then analyze the influence of motivation on teacher performance, then analyze the influence of the work environment and teachers. attitude. skill. by motivating teachers to perform. This research is a study that uses descriptive and verifiable research methods, specifically the method of investigating a group of people, an object, a situation and the state of a thinking system in order to describe a systematic pictures according to reality. have learned. . The verification study aims to test the hypothesis about the influence of the variables in this study. This study involved all the productive professional teachers of SMKN Muaro Jambi, a total of 150 teachers. A sample of 60 respondents was based on Slovin's formula with 1% confidence. Data were analyzed using SPSS.22. The results show that the working environment is good, the teacher's capacity is high, the work motivation is high, the teacher's work efficiency is also high, the working environment and teacher's capacity are improved, and there are impact on and right . positive and significant impact on motivation, work environment and teachers. Simultaneous and partial skills have a positive and significant impact on teacher performance and motivation has a positive and significant impact on teacher performance at SMKN Muaro Jambi Regency.

Pengaruh Profesionalisme dan Disiplin Melalui Motivasi Kerja terhadap Kinerja Guru Aparatur Sipil Negara pada Madrasah Tsanawiyah Negeri Kabupaten Muaro Jambi Julihartiny Julihartiny; Arna Suryani; Fakhrul Rozi Yamali
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1458

The purpose of this study was to describe the professionalism, work discipline, work motivation and performance of ASN teachers at State MTS Muaro Jambi Regency and to analyze the effect of professionalism and work discipline partially and simultaneously directly and indirectly on teacher work motivation and performance, as well as to analyze work motivation on teacher performance. To answer the research objectives, this research is supported by theoretical studies related to the research variables namely professionalism, work discipline, work motivation, and performance. In addition, the authors also look for relevant previous research in the form of previous articles/journals and theses to support this research. The population in this study is ASN MTS teachers in the state of Muaro Jambi, totaling 112 teachers with employee conditions in 2022. Data analysis techniques used in the study This is through path analysis followed by hypothesis testing through the F test (Simultaneous) and the t test (Partial). From the path analysis tests carried out, the result is that professionalism and work discipline have an influence on teacher work motivation and performance, both directly and indirect. This explains that if the organization has good professionalism teachers and the better the work discipline of the teachers, this will further increase employee motivation towards the organization and provide maximum work results. This study concludes professionalism, work discipline, work motivation and employee performance in conditions the good one. In addition, professionalism and work discipline partially and simultaneously have a positive and significant influence on the work motivation and performance of teachers at the State MTS of Muaro Jambi Regency. Likewise, work motivation has a positive and significant influence on teacher performance.

Pengaruh Komitmen dan Sertifikasi terhadap Kesejahteraan dan Implikasinya pada Kinerja Guru Sekolah Dasar Negeri di Kelurahan Penyengat Rendah Kota Jambi Dewita Afrianti; Arna Suryani; Fakhrul Rozi Yamali
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1400

Each individual has a commitment to themselves to be personally and individually responsible, especially to a teacher who has received an award in the form of a certification from the government for his dedication to the advancement of the world of education and learning. Even so, this does not rule out the possibility of an increase in the welfare of the teachers themselves. This is because all the aspects mentioned can affect the performance of teachers in carrying out their responsibilities and workload. Therefore, in this research will be carried out an analysis of the influence between each variable, either directly or indirectly. The results of the study show that: 1) The total scores of the Commitment (X1) and Welfare (Y) variables are in the high category, while the Certification (X2) and Performance (Z) variables are in the very high category; 2) Commitment (X1) and Certification (X2) variables have a direct effect of 52.02% and an indirect effect of 48% on Welfare (Y); 3) Commitment (X1) and Certification (X2) variables have a direct effect of 47.5% and an indirect effect of 52.5% on Performance (Z); 4) Welfare variable (Y) has a direct effect of 17.3% and another focus of 82.7% on performance (Z); and 5) Commitment (X1), Certification (X2), and Welfare (Y) variables have a total effect of 48.8% and another focus of 50.2% on Performance (Z).

Pengaruh Profesionalisme dan Soft Skill terhadap Kinerja Pegawai dengan Motivasi Sebagai Variabel Intervening pada Pengadilan Negeri Jambi Ahadi Ahadi; Arna Suryani; Sudirman Sudirman
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1460

The purpose of this study is to obtain an overview of professionalism, soft skills, motivation, and employee performance at the Jambi District Court; and to determine the simultaneous and partial effect of professionalism and soft skills on employee motivation and performance; and to analyze the effect of motivation on employee performance. To answer the purpose of this research, this research is supported by theoretical studies related to research variables, namely professionalism, soft skills, motivation, and employee performance. In addition, the author is also looking for relevant previous research in the form of articles/journals to support this research. The population in this study is Civil Servants at the Jambi District Court which amounts to 70 employees with conditions in 2023. The data analysis technique used in this study is through path analysis followed by hypothesis testing through F test (Simultaneous) and t test (Partial). From the path analysis testing carried out, it was found that professionalism and soft skills have an influence on employee motivation and performance directly and indirectly simultaneously and partially. This explains the better the professionalism and soft skills possessed by employees, the better the motivation possessed by employees in carrying out their main duties and functions in improving their performance in the organization. This study concluded the professionalism, soft skills, motivation and performance of employees at the Jambi District Court in good and high condition. In addition, professionalism and soft skills simultaneously and partially have a positive and significant influence on employee motivation and performance at the Jambi District Court. Similarly, motivation has a positive and significant influence on employee performance.

Pengaruh Lingkungan Kerja dan Motivasi terhadap Disiplin Serta Dampaknya pada Kinerja Pegawai Aparatur Sipil Negara Dinas Perhubungan Provinsi Jambi Candra Edi; Arna Suryani; Fakhrul Rozi Yamali
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1448

The purpose of this study is to describe the work environment, work motivation, work discipline and employee performance at the Jambi Province Transportation Service and to analyze the effect of the work environment and work motivation partially and simultaneously directly and indirectly on work discipline and employee performance, as well as to analyze work discipline on employee performance. To answer the research objectives, this research is supported by theoretical studies related to research variables, namely work environment, work motivation, work discipline, and performance. In addition, the authors also look for relevant previous research in the form of previous articles/journals and theses to support this research. The population in this study were employees of the Jambi Province Transportation Service, totaling 61 employees with conditions in 2022. The data analysis technique used in this study was through path analysis followed by hypothesis testing through the F test (Simultaneous) and t test (Partial). From the path analysis test carried out, it was found that the work environment and work motivation have an influence on work discipline and employee performance, both directly and indirectly. This explains that if the organization has a good work environment and the better the work environment then this will further improve employee discipline towards the organization and provide maximum work results.

Pengaruh Hubungan Istimewa dan Good Corporate Governance terhadap Kebijakan Deviden dengan Manajemen Laba Sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar di Bursa Eefek Indonesia Tahun 2016-2021 Muhamad Saleh; Arna Suryani; Ali Akbar
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1404

This study aims to: 1) identify, describe and analyze the effect of special relationships on earnings management; 2) the effect of good corporate governance on earnings management; 3) the effect of special relations on dividend policy; 4) the effect of good corporate governance on dividend policy; 5) the effect of earnings management on dividend policy; 6) the influence of special relationships and earnings management on dividend policy; and 7) the effect of good corporate governance and earnings management on dividend policy in manufacturing companies listed on the IDX for the 2016-2021 period.. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange totaling 172 companies. The researcher chose a purposive sampling technique by setting certain considerations or criteria that must be met by the samples used in this study, the samples in this study totaled 25 manufacturing companies that met the predetermined sample criteria. To answer the research objectives, the researcher uses a quantitative research method with a descriptive approach and path analysis (Path Analysis) using the help of SmartPLS (outer model and inner model). The research results show that: 1) special relationship has a significant effect on earnings management; 2) good corporate governance has no significant effect on earnings management; 3) special relationship does not have a significant influence on dividend policy; 4) good corporate governance has a significant influence on dividend policy; 5) Earnings management has a significant influence on dividend policy; 6) there is influence of special relationship and earnings management on dividend policy; and 7) there is no significant influence between good corporate governance and earnings management on dividend policy.

Pengaruh Kompensasi dan Lingkungan Kerja terhadap Kinerja Pegawai dengan Motivasi Kerja Sebagai Variabel Intervening pada Sekretariat Daerah Kabupaten Batanghari Rizky Laoli; Arna Suryani; Fakhrul Rozi Yamali
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1427

The purpose of this study was to describe employee performance, compensation, work environment and work motivation at the Regional Secretariat of Batanghari Regency and to test and analyze the influence of the work environment on employee performance with work motivation as an intervening variable at the Regional Secretariat of Batanghari Regency. This type of research used descriptive verification research. This study uses the PLS analysis method. Based on data processing that compensation is in the proper category. Then to describe the work environment variables, it shows that the work environment for employees at the Regional Secretariat of Batanghari Regency is very good. Furthermore, the description of work motivation variables in the motivated category. While the description of employee performance variables with very high category. Based on the results of the study that compensation has a positive and significant effect on work motivation at the Regional Secretariat of Batanghari Regency. The work environment has a positive and significant effect on work motivation at the Regional Secretariat of Batanghari Regency. Compensation has no significant effect on employee performance at the Regional Secretariat of Batanghari Regency. The work environment has a positive and significant effect on employee performance at the Regional Secretariat of Batanghari Regency and work motivation has a positive and significant effect on employee performance at the Regional Secretariat of Batanghari Regency.

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