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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) Innovative: Journal Of Social Science Research
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 Other

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ANALYSIS OF THE EFFECT OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY OF THE COST OF BANK LOANS IN THE COMPANY LQ-45 INDEX 2016-2021 Nia Sofiana Sofiana; Achmad Hizazi; Netty Herawaty
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 1 (2023): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v7i1.21958

Abstract

Salah satu sumber modal perusahaan diperoleh melalui pinjaman. Bank sebelum menyalurkan dananya akan mempertimbangkan besaran risiko bagi ke dua belah pihak. Risiko default risk yang dimliki perusahaan akan berbanding lurus dengan biaya pinjaman yang akan diberikan. Cara menekan default risk perusahaan ialah dengan melakukan tindakan monitoring. Tindakan monitoring yang dimaksudkan ialah dengan mengaplikasikan good corporate governance (GCG) juga monitoring dari kualitas audit eksternal. Riset ini bertujuan menjelaskan dan mengananlisis apakah GCG dan audit quality berpengaruh signifikan terhadap cost of bank loans. Pada riset ini GCG diwakili dengan 3 (tiga) variabel yaitu; kepemilikan institusional, komite audit, dan dewan komisaris independen. Terdapat beberapa variabel kontrol dalam riset ini yaitu; leverage, ukuran perusahaan, return on asset, probabilitas kebangkrutan, dan current ratio. Penelitian ini memiliki 141 amatan dengan 25 sampel dan 45 populasi. Kelayakan data diuji dengan statistic deskriptive dan uji asumsi klasik yang selanjutnya di analisis memakai analisis multiple linear regression. Hasil riset menyimpulkan secara parsial hanya kualitas audit yang terbukti berpengaruh negatif  terhadap cost of bank loans. Sementara variabel kepemilkan institusional, komite audit, dan dewan komisaris independen  juga variabel kontrol yaitu variabel leverage, ukuran perusahaan, ROA, probabilitas kebangkrutan, dan current ratio  secara parsial tidak ditemukan adanya keberpengaruhan terhadap cost of bank loans.   One source of company capital is obtained through loans. The bank before distributing the funds will consider the amount of risk for both parties. The risk of default risk owned by the company will be directly proportional to the loan costs that will be given. The way to reduce company default risk is to carry out monitoring actions through the implementation of good corporate governance and external audit quality. This research aims to explain and analyze whether good corporate governance and audit quality have a significant effect on the cost of bank loans. Good corporate governance in this research is represented by 3 (three) variables namely; the proportion of institutional ownership, the number of audit committees, and the proportion of independent commissioners. There are several control variables in this research, namely; leverage, company size, return on assets, bankruptcy probability, and current ratio. This study has 141 observations with 25 samples and 45 populations. The feasibility of the data was tested with descriptive statistics and classical assumption tests which were then analyzed using multiple linear regression. The research results concluded that partially only audit quality proved to have a negative effect on the cost of bank loans. Meanwhile, institutional ownership, audit committee, and independent board of commissioners variables as well as control variables, namely leverage, firm size, ROA, bankruptcy probability, and current ratio, partially found no effect on the cost of bank loans.
Faktor-faktor yang Mempengaruhi Keterlambatan Penyerapan Anggaran Satuan Kerja Kementerian/Lembaga di Wilayah Pembayaran KPPN Jambi Weni Febriani; Netty Herawaty; Gandy Wahyu Maulana Zulma
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3340

Abstract

The purpose of this study was to analyze and determine the effect of budget planning, human resources, and procurement of goods/services on delays in budget absorption for work units Ministries/Institutions in the Jambi KPPN environment. This type of research is quantitative with a population of 244 SATKERS at KPPN Jambi. To take a sample of 89 samples used the purposive sampling technique. The research variables are three independent variables, namely budget planning, human resources, and procurement of goods/services, and one dependent variable is the delay in budget absorption. Using multiple linear regression analysis with SPSS 25, the hypothesis was tested to analyze the correlation of the variables. Based on the research results, budget planning affects the delay in budget absorption, human resources affect the delay in budget absorption, and the procurement of goods/services affects the delay in budget absorption.
Prevention of Fraud to Achieve Accountability For Village Fund Management Mufidah Mufidah; Netty Herawaty
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14, No 1 (2023): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v14i1.363

Abstract

The study aims to analyze the influence of internal control and competence on fraud prevention to achieve accountability for village fund management in pandemic times. Internal control and competence of village officials become one of the challenges in this pandemic period where the village government is more efficient and effective in using the budget. But there are still factors that cause reduced accountability in the management of village funds caused by the change of village heads that bring an overhaul of their leadership structure. In addition, there are still many activities that are not in accordance with Permendes priority.This resulted in one of the causes of weak internal control and competence possessed by the village apparatus. This study used Purposive sampling in Muaro Jambi district as many as 50 respondents. This research is quantitative research with a causality research design. Cross-section data types and primary data sources. Data analysis techniques using SEM-PLS. The results showed that internal control significantly affects fraud prevention directly, and indirectly affects accountability. Conversely, competence does not affect fraud prevention and does not affect either directly or indirectly on accountability for village fund management. Fraud prevention affects accountability of village fund management.
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEGAWAI TERHADAP KARAKTERISTIK LAPORAN KEUANGAN: THE EFFECT OF ACCOUNTING INFORMATION SYSTEM, INTERNAL CONTROL SYSTEM AND EMPLOYEE PERFORMANCE ON THE CHARACTERISTICS OF FINANCIAL STATEMENTS Halimatus Sakdiah; Netty Herawaty; Fredy Olimsar
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.310-322

Abstract

The goal of this study is to determine and evaluate the influence of accounting information system, internal control system and employee performance on the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province. This study utilized both primary and secondary data on a sample of 50 employees involved in the financial process of the Jambi Provincial Public Works and Public Housing Service. Data collection using the questionnaire method using an interval scale. Analyses of multiple linear regression by using SPSS for Windows. The findings revealed that partially and simultaneously the variables of the accounting information system, internal control system and employee performance affect the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province.
ANALISIS FINANCIAL DISTRESS DENGAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI TAHUN 2017-2021 Cristyn Yohanna Sianipar; Netty Herawaty; Rahayu Rahayu
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1008

Abstract

This research aims to analyze the effect of the Altman Z-score financial ratio on financial distress in automotive and component manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The independent variables in this study include Net Working Capital to Total Assets, Retained Earnings to Total Assets, Earning Before Interest, and Tax to Total Assets dan Book Value of Equity to Total Liabilities. The dependent variable is financial distress. Purposive sampling was used to select a sample of 12 companies, and descriptive statistics were applied using the SPSS version 25 program. The results of the study indicate that 7 companies are healthy, 3 companies are experiencing financial distress, and 2 companies are in a gray area. The result found that all four financial ratios partially have an effect on financial distress and simultaneously all four ratios also have an effect on financial distress.
Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengelolaan Dana Desa Pada Desa-Desa Di Kecamatan Maro Sebo Ulu Kabupaten Batanghari Madu Munawaroh; Netty Herawaty; Reni Yustien
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.7217

Abstract

Penelitian ini bertujuan Untuk mengetahui dan menganalisis pengaruh Transparansi dan Akuntabilitas terhadap pengelolaan dana desa di Kecamatan Maro Sebo Ulu. Penelitian ini dilakukan di 16 desa di kecamatan maro sebo ulu kabupaten batanghari.variabel dalam penelitian ini adalah transparansi dan akuntabilitas terhadap pengelolaan dana desa. Populasi dan sampel dalam penelitian ini yaitu sebanyak 16 desa dengan jumlah responden sebanyak 80, data yang digunakan adalah data primer dengan teknik pengumpulan data dengan menggunakan kuesioner. Pengujian yang digunakan adalah uji validitas, uji reliabilitas, uji analisis regresi linear berganda, uji hipotesis, uji koefisien determinasi. Berdasakan hasil pengujian yang telah dilakukan terhadap seluruh data yang diperoleh dari 16 desa di kecamatan maro sebo ulu, disimpulkan bahwa transparansi dan akuntabilitas secara signifikan berpengaruh terhadap pengelolaan dana desa pada desa desa di kecamatan maro sebo ulu kabupaten batanghari provinsi jambi.
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 Madu Munawaroh 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 Soedjatmiko Sri Rahayu Weni Febriani Wirmie Eka Putra Wiwik Tiswiyanti Wulan Novi Hastuti Yosi Eka Yuliusman Yuliusman Zulma, Gandy Wahyu Maulana