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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Erudio: Journal of Educational Innovation Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Ilmiah Wahana Akuntansi IRJE (Indonesian Research Journal in Education) J-MAS (Jurnal Manajemen dan Sains) Jurnal Wawasan dan Riset Akuntansi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Sains Sosio Humaniora Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Buana Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR)
Netty Herawaty
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL DAN PENGALAMAN AUDITOR INTERNAL TERHADAP EFEKTIVITAS PENERAPAN STRUKTUR PENGENDALIAN INTERN (HOTEL KELAS MELATI DI KOTA JAMBI) Herawaty, Netty
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The objective of this research is to analyze the effect of the independence, expertise auditor,experience of internal auditor on efectivity of internal control at melati hotel in Jambi City.The purpose of this research are to determine whether the independence, expertise auditor,experience of internal auditor simultaneously influence and partial influence on efectivity ofinternal control at melati hotel in Jambi City. Data is collected by field with primary data.The respondent of this study are internal auditor from 47 hotels. Samples taken withpurposive sampling. Analysis using multiple linear regression analysis. The results of thisresearch show that independence, expertise auditor, experience of internal auditorsimultaneously influence and partially have not significant effect on efectivity of internalcontrol at melati hotel in Jambi City.Keywords : independence, expertise auditor, experience of internal auditor, control internal
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENJUALAN DENGAN PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (SURVEI PADA KERAJINAN BATIK DI KOTA JAMBI) Herawaty, Netty; Sari, Rizki Yuli
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The purpose of this research is to analyze the influence of Accounting InformationSystems on Sales Effectiveness with Internal Control as Intervening Variable. Theanalysis method of research comprises influence test using multiple regressionanalysis, t-test, F-test, coefficient of determination. The research data are obtainedby questioner directly to the respondents. There are 39 batik craftsmen in Jambi city.The result of this research indicate that Accounting Information System has asignificant positive on Internal Control. Internal Control does not have influencesignificantly toward on Sales Effectiveness. and Accounting Information systemhave a significant positive on Sales Effectiveness as intervening variable.meanwhile, on the simultaneity test, all independent variables have a positive effecton Sales Effectiveness. (Survey on Batik Craft in Jambi City).
Perbandingan Pengaruh Ukuran Perusahaan, Opini Audit, Profitabilitas dan Reputasi Kap Terhadap Audit Delay pada Perbankan Konvensional dan Perbankan Syariah Simatupang, Laurencius; Putra, Wirmie Eka; Herawaty, Netty
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i1.10294

Abstract

Abstract. This research aims to determine empirically the comparison and influence of company size, audit opinion, profitability and reputation of public accountant firm’s to audit delay. The population in this research are conventional banking and sharia banking in the year of 2014-2016. The sampling technique used is purposive sampling with the number of samples are 45 companies. The analysis technique used in this research is panel data regression analysis and independent sample t-test. The results of this research conclude that: company size, audit opinion, profitability and reputation of public accountant firm’s simultaneously effect to the audit delay on conventional banking and sharia banking. Company size and reputation of a public accounting firm’s partially effecting to audit delay on conventional banking and sharia banking. Audit opinion and Profitability hasn’t partially effect on audit delay in conventional banking and sharia banking. The variables audit delay, company size, and profitability have significantly different rates between conventional banking and sharia banking, while the variables of audit opinion and reputation of public accounting firm’s haven’t significant differences. Keywords: Audit delay; Audit opinion; Company size; Profitability; Reputation of Public Accounting Firm. Abstrak. Penelitian ini bertujuan untuk mengetahui secara empiris perbandingan dan pengaruh ukuran perusahaan, opini audit, profitabilitas dan reputasi KAP terhadap audit delay. Populasi penelitian ini adalah perusahaan perbankan konvensional dan perbankan syariah tahun 2014-2016. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 45 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dan independent sample t-test. Hasil penelitian ini menyimpulkan bahwa: Ukuran perusahaan, opini audit, profitabilitas dan reputasi KAP secara simultan berpengaruh terhadap audit delay pada perbankan konvensional maupun perbankan syariah. Ukuran perusahaan dan Reputasi KAP berpengaruh secara parsial terhadap audit delay pada perbankan konvensional maupun perbankan syariah. Opini audit dan Profitabilitas tidak berpengaruh terhadap audit delay pada perbankan konvensional maupun perbankan syariah. Variabel audit delay, ukuran perusahaan dan profitabilitas memiliki rata-rata yang berbeda secara signifikan antara perbankan konvensional dengan perbankan syariah, sedangkan variabel opini audit dan reputasi KAP tidak memiliki perbedaan yang signifikan. Kata Kunci:  Audit delay; Ukuran perusahaan; Opini audit; Profitabilitas; Reputasi KAP.
Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City) Herawaty, Netty; Hernando, Riski
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.%p

Abstract

This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi City government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention.
Analisis Pengaruh Ukuran KAP, Audit Tenure, Audit Fee dan Independensi Auditor Terhadap Integritas Laporan Keuangan Al Hafiz fitra Auliyah; Dewi Fitriyani; Netty Herawaty
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 1 (2022): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i1.2012

Abstract

This study aims to determine the effect of the public accounting firm size, audit tenure, audit fee and auditor independence on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Accounting conservatism is used to measure the integrity of financial statements. The subjects examined in this study were mining companies listed on the Indonesia Stock Exchange in 2014-2018. The sample is selected by purposive sampling method and 19 companies were obtained as samples from a total population of 49 companies. The observation period in this study is 5 years and obtain a total of 95 data.. The analytical tool used is logistic regression analysis. The results of this research shows that public accounting firm size, audit tenure, audit fee and auditor independence simultaneously affect the integrity of financial statements. Partially, this research proves that public accounting firm size and auditor independence affect the integrity of financial statements while audit tenure and audit fees do not affect the integrity of financial statements.
PERSONAL CHARACTER DEVELOPMENT OF ACCOUNTING STUDENTS THROUGH CASE-BASED METHOD DURING THE COVID-19 PANDEMIC Sri Rahayu; Netty Herwaty; R Rahayu
Erudio Journal of Educational Innovation Vol 9, No 1 (2022): Erudio Journal of Educational Innovation
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18551/erudio.9-1.8

Abstract

Primary Objective - to analyze the actions and experiences of accounting lecturers and students in online learning during the Covid-19 pandemic.Method - The study was action research. Data were collected through observation, discussion, documentation, and interviews. Research participants consisted of lecturers and students. Data analysis employed an interactive model.Primary Findings - Lecturers should be more creative and innovative in managing online classes. The personal characters developed include high participation, tolerance, respect for differences, independence, and thinking fast and critically. Theory and Policy Implications – This research contributes to the development of accounting education. Universities and faculties can make the case-based method an alternative for technical accounting courses.The research novelty is implementing the case-based method in online accounting education.
PENGARUH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP NILAI PERUSAHAAN Reka Maiyarni; Netty Herawaty; Dewi Fitriyani
Jurnal Manajemen Terapan dan Keuangan Vol. 3 No. 1 (2014): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v3i1.1855

Abstract

Penelitian ini bertujuan untuk menguji ada tidaknya pengaruh penerapan IFRS terhadap laporan keuangan yang listing di BEI, terutama terhadap nilai perusahaan di pasar modal. Penelitian ini menggunakan pengujian Chow test. Populasi penelitian adalah perusahaan yang masuk dalam industri Food and Beverange dalam kurun waktu tahun 2007-2012. Sampel penelitian ditentukan dengan menggunakan Purposive Sampling. Pengolahan dilakukan dengan mengelompokkan data menjadi sebelum penerapan IFRS dan setelah penerapan IFRS. Dari hasil penelitian diperoleh kesimpulan bahwa nilai perusahaan dalam industri Food and Beverage tidak terpengaruh oleh penerapan IFRS.
Penerapan sistem pengendalian manajemen dan pengendalian internal terhadap kinerja karyawan pelayanan medis pada puskesmas di Kota Jambi Reni Yustien; Netty Herawaty
Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

This study aims to determine the implementation of management control systems and internal controls on the performance of medical service employees at health centers in Jambi city. The data used in this study is primary data through the distribution of questionnaires to puskesmas employees who work at Jambi city health centers. The sampling technique used was purposive sampling to obtain a sample of 10 accredited health centers. The analytical method used in this research is descriptive analysis. The first study results indicate that the management control system on the performance of medical service employees at the Jambi City Health Center has been implemented effectively. Second, internal control on the performance of medical service employees at the Jambi City Health Center has been implemented effectively. Third, the performance of employees at the Jambi City Health Center has been effective. Fourth, implementing the management control system and internal control on the performance of medical service employees at the Jambi City Health Center has been carried out effectively and efficiently.
Pengaruh Penerapan Sistem Pengendalian Manajemen (SPM), Motivasi Dan Gaya Kepemimpinan Terhadap Kinerja Manajerial PT. Bank Pembangunan Daerah Jambi Wulan Novi Hastuti; Netty Herawaty; Lutfi Lutfi
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 1 (2022): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i1.384

Abstract

This study aims to determine and analyze whether the application of management control systems, motivation and leadership style affect managerial performance at PT. Bank Pembangunan Daerah Jambi either simultaneously or partially. The implementation of management control system, motivation and leadership style are independent variables, while managerial performance is the dependent variable. This type of research is quantitative where the type of data used is primary data in the form of a questionnaire at PT. Bank Pembangunan Daerah Jambi. The data analysis technique used in this research is multiple linear regression analysis. The population in this study is all levels of organizational management at PT. Bank Pembangunan Daerah Jambi with a total sample of 52 people. The results of this study indicate that management control system, motivation and leadership style affect managerial performance at PT. Bank Pembangunan Daerah Jambi.
Pengaruh Pengendalian Internal dan Kompensasi Terhadap Kinerja Pengrajin Dengan Motivasi Sebagai Variabel Intervening (Survei pada Pengrajin Batik di Kota Jambi) Netty Herawaty; Rizky Yulisari
J-MAS (Jurnal Manajemen dan Sains) Vol 4, No 1 (2019): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.471 KB) | DOI: 10.33087/jmas.v4i1.65

Abstract

The purpose of this study was to determine and analyze whether there is an influence of internal control and compensation for the performance of craftsmen, to find out and analyze whether there is an influence of internal control and compensation for motivation, to know and analyze whether there is a motivational influence on the performance of craftsmen and to know and analyze whether there is an influence of internal control and compensation for the motivation and performance of craftsmen. This study uses a multiple regression analysis tool. This study uses primary data. Respondents in this study were batik craftsmen. The results of this study indicate that internal control, compensation and motivation simultaneously show a significant influence on the performance of craftsmen. The influence of internal control and compensation is directly greater than the indirect effect on performance through work motivation, so it can be concluded that work motivation does not become a variable mediating between internal control and compensation for the performance of batik craftsmen.
Co-Authors ., yasmin Achmad Hizazi Al Hafiz fitra Auliyah Anci Fadelly A Cristyn Yohanna Sianipar Dewi Fitriyani Dwi Istiqomah Enggar Diah P.A Enggar Diah P.A Enggar Diah Puspa Arum Felix Andrian Fitriani Mansur Fredy Olimsar Friyani, Rita Gabriel Siahaan H Afrizal Halimatus Sakdiah Haryadi Haryadi Hazman Tharis Hernando, Riski Laurencius Simatupang Lutfi Lutfi MASBIROROTNI MASBIROROTNI Mufidah Mufidah Muhammad Ridwan Nia Sofiana Sofiana R Rahayu Rahayu Rahayu Rahayu Rahayu Ratih Kusumastuti Reka Maiyarni Reni Yustien Reni Yustien Reni Yustien Rinaldi Rinaldi Riski Hernando Rizky Yulisari Rurry Patradhiani Sahat Maruli saleh, zulkifli Sarah Sinadela Sari, Rizki Yuli Satria Pradana Simatupang, Laurencius Sri Rahayu Weni Febriani Wirmie Eka Putra Wiwik Tiswiyanti Wulan Novi Hastuti Yosi Eka Yuliana Yuliana Yuliusman Yuliusman Zulma, Gandy Wahyu Maulana