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Sri Rahayu
Magister Ilmu Akuntansi
Economics, Econometrics & Finance

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Analisis Temuan Pemeriksaan BPK-RI atas Aset Tetap pada Laporan Keuangan Pemerintah Kabupaten Merangin, Pemerintah Kabupaten Tanjung Jabung Barat, Pemerintah Kabupaten Tanjung Jabung Timur pada Tahun Anggaran 2014 – 2016 Toufan Sougi S; Sri Rahayu; Asep Machpuddin
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 3 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.951 KB) | DOI: 10.22437/jaku.v3i3.5386

Abstract

Fixed assets are the largest components of a financial entity. The value of large fixed assets has a direct impact on risks in the entity's business finance process. The complexity of asset management, with all its derivative issues becoming an important issue in the transparency of state financial reporting. This study raises issues related to the findings of fixed assets, causes, and the development of follow-up. The purpose of this study is to find the main problem in the management of fixed assets, analyze the factors that affect the findings of fixed assets, and see the progress of the completion of the findings of fixed assets. The research was done by qualitative method, the technique of determining the data source used was purposive sampling, the data collecting was done by document analysis and in-depth interview with semi structured format. Data were analyzed by content analysis method, and data validity was tested by triangulation method. Keywords: Fixed Asset, Audit Findings, State Finance
Pengaruh Kompetensi, Independensi, Profesionalisme dan Etika Terhadap Kualitas Audit (Studi Empiris Pada BPK RI Perwakilan Provinsi Jambi) Dwi Apriana P; Sri Rahayu; Junaidi Junaidi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 3 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.747 KB) | DOI: 10.22437/jaku.v3i3.5387

Abstract

This study aims to examine the influence of competence, independence, professionalism and ethics on audit quality of empirical studies at BPK RI Representative of Jambi Province. The data in this study is the primary data using questionnaires and the strengthening of the discussion is confirmed by the interview. The type of research in this study is quantitative research. The sample in this research is the auditor of BPK RI Representative of Jambi Province as many as 62 people. The analytical method used is descriptive statistical method and hypothesis test by using IBM SPSS. The result of the analysis proves that the competence, independence, professionalism and ethics influence simultaneously to the quality of audit BPK RI Representation of Jambi Province. While partially, competence and independency have no effect on audit quality at BPK RI representatives of jambi province, while professionalism and ethics have an effect on audit quality at BPK RI representatives of jambi province.Keywords: Competence, independence, professionalism, ethics and audit quality
Pengaruh Prinsip Bagi Hasil dan Bunga, Reputasi Bank, dan Asimetri Informasi Terhadap Keputusan Nasabah dalam Memilih Jasa Perbankan: Bank Syariah dan Bank Konvensional di Kota Jambi Eka Julianti E.S; Sri Rahayu; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 3 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.955 KB) | DOI: 10.22437/jaku.v3i3.5388

Abstract

This study was intended to examine the effect of profit sharing principle and interest, bank reputation, and information asymmetry against customer decision in choosing banking services, that is between islamic bank and conventional bank in Jambi City. Data in this study is primary data by using questionnaire. The sample selection in this research used nonprobability sampling technique with acidental sampling technique. The sample obtained in this study were customer of islamic bank and customer of conventional bank in Jambi City. The analysis method used was discriminant analysis using IBM SPSS Statistic 22. The results of the discriminant analysis prove that in choosing banking services in Jambi City between islamic banks and conventional banks, customers do not see from the principle of profit sharing and interest, bank reputation and information asymmetry. Keywords: Islamic Bank, Conventional Bank, Profit Sharing, Reputation, Information Asymmetry
Co-Authors Asep Machpuddin Dwi Apriana P Eka Julianti Efris Saputri Ilham Wahyudi Junaidi Junaidi Toufan Sougi S