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All Journal Jurnal Ilmiah Universitas Batanghari Jambi J-MAS (Jurnal Manajemen dan Sains) International Journal of Supply Chain Management Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Develop Khazanah Intelektual
Asrini Asrini
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Pengaruh Efektivitas Pelaksanaan Pengendalian Internal, Asimetri Informasi dan Ketaatan Aturan Akuntansi Terhadap Akuntabilitas Organisasi dengan Kecenderungan Kecurangan Akuntansi Sebagai Variabel Intervening (Studi Empiris pada SKPD di Kabupaten Muara Jambi) Ahmad Soleh; Agus Maulana Hidayat; Asrini Asrini
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 (396.638 KB) | DOI: 10.33087/jmas.v4i1.68

Abstract

Based on the current conditions that the accountability of performance or financial responsibility for outcame on the use of budget in order to realize result oriented governance has not yet materialized, this shows the weakness of the Government's Internal Control System (SPIP) and Compliance with Accounting rules. The purpose of this study was to analyze the performance of the apparatus and public services in the Muaro Jambi district government so that the most appropriate strategies could be found in carrying out bureaucratic reforms in the government of Muaro Jambi Regency. This research was conducted in all SKPD in Muaro Jambi Regency. The data used in this study are secondary data collected from all agencies in the Jambi City Government, and the necessary literature and journal journals. The analytical model used is path analysis which consists of direct and indirect influences. The results showed that (1) The Effectiveness of Internal Control has a significant influence on Organizational Accountability, (2) Information Asymmetry has no significant effect on the Accountability of Regional Devices Organizations in Muaro Jambi Regency, (3) Compliance with Accounting Rules has no significant effect on the Accountability of District Regional Devices Muaro Jambi.
Predictors of Firm Performance and Supply Chain: Evidence from Indonesian Pharmaceuticals Industry Asrini Asrini; Musnaini Musnaini; Yuni Setyawati; Lely Kumalawati; Nur Alifah Fajariyah
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.281 KB)

Abstract

Abstract- The recent trend in big data application has led the organizations to think about its application. Having in mind the importance of supply chain integration and learning the current study has attempted to explore the drivers of firm performance from the supply chain perspective. Data were collected from the employees working in the pharmaceuticals companies in Indonesia. Smart-PLS was used for data analysis. The results of the study showed that there is strong significant positive relationship between big data analytical capability and firm performance. Further the results also revealed a significant influence of supply chain integration and learning on the firm performance. The results also revealed supply chain agility as a significant positive mediator between the relationships of supply chain integration, big data analytical capability, learning and firm performance. All the hypothesis were accepted.
Pengaruh Kompetensi, Independensi, Integritas, Akuntabilitas dan Profesionalisme terhadap Kualitas Audit di Pemerintahan Daerah (Studi Empiris Pada Inspektorat Provinsi Jambi) Rika Neldawati; Asrini Asrini; Suherman Suherman; Muhammad Amali
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 2 (2022): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i2.2409

Abstract

This study aims to determine the effect of competence, independence, integrity, accountability and professionalism on audit quality in local government at the inspectorate of Jambi Province. Several previous studies regarding audit quality show different results. Therefore, other research needs to be done to retest the theory about audit quality. The independent variables in this study are Competence, Independence, Integrity, Accountability and Professionalism. For the dependent variable in this study is audit quality. This research was conducted at the Inspectorate Office of Jambi Province. The data in this study were primary data obtained from distributing questionnaires directly to the Inspectorate Office of Jambi Province. The results of this study partially show that the characteristics of independence and integrity, while competence, accountability, professionalism have no effect on audit quality. The results of this study simultaneously influence audit quality
Analisis Pengaruh Akuntabilitas, Transparansi dan Sistem Pengendalian Intern terhadap Kinerja Pemerintah Daerah (Study Empiris pada Organisasi Perangkat Daerah (OPD) di Provinsi Jambi) Abdul Haris; Ratih Rosita; Asrini Asrini
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.v13i2.301

Abstract

This study aims to obtain empirical results, namely the Effect of Accountability, Transparency and Internal Control Systems on Local Government Performance (Case Study of OPD Dinas Jambi Province). Respondents in this study were service heads, financial administration officials, and treasurers in 19 Jambi provincial offices. Of the 57 questionnaires that were distributed, 51 respondents were obtained which could be included in data processing. The sampling technique in this study used the purposive sampling method. The data analysis technique uses the Multiple Linear Regression Analysis Technique. The software used for data processing is SPSS version 22. The statistical analysis used in this research is the Validity Test, Reliability Test and Classical Assumption Test. The results of testing the hypothesis are as follows: First, Accountability, Transparency and Internal Control Systems Affect Local Government Performance. Both Accountability Affects Regional Government Performance. Third, transparency has no effect on local government performance. The Four Internal Control Systems Influence Regional Government Performance.
TRANSFORMASI SUMBER DAYA MANUSIA UNTUK MENINGKATKAN KINERJA SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) DENGAN MEDIASI IMPLEMENTASI SISTEM AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA ORGANISASI PERANGKAT DAERAH PROVINSI JAMBI: Sumberdaya dan Kinerja SIPKD melalui SAP akrual asrini asrini
Jurnal Khazanah Intelektual Vol. 7 No. 1 (2023): Khazanah Intelektual
Publisher : Balitbangda Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37250/khazanah.v7i1.189

Abstract

Tujuan penelitian ini adalah untuk menjelaskan pengaruh langsung efektivitas Sumber Daya Manusia (SDM) terhadap implementasi SAP berbasis akrual dan kinerja Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD). Pendekatan penelitian penjelasan berbsifat kuantitatif, menggunakan data primer yang bersumber dari 80 responden, pengumpulan data secara purposive sampling, hasil analisa menunjukkan bahwa secara langsung efektivitas mempengaruhi kinerja SIPKD tidak tebukti dan ditolak, artinya kinerja SIPKD tetap baik jika efektivitas SDM tidak mendukung, sementara efektivitas SDM secara langsung memberikan kontribusi positif untuk keberhasilan implementasi SAP berbasis akrual, karena SDM yang memiliki intelektual, pengalaman dan terampil dalam akuntasi menjadi tolak ukur yang akurat. Hipotesis ketiga terbukti peran full mediasi menunjukkan bahwa efektivitas SDM tidak menunjukkan kinerja SIPKD apabila tidak dimediasi oleh implementasi SAP berbasis akrual. Rekomendasi bagi pembuat keputusan strategik untuk meningkatkan kinerja SIPKD harus memiliki SDM yang memiliki kemampuan, pendidikan, dan kemahiran dalam mengimplementasikan SAP berbasis akrual. Penelitian mendatang mengeksplorasi anteseden kebijakan, pengendalian internal, komunikasi terhadap penerapan SAP berbasis akrual dan SIPKD.
UTANG CHINA DAN DAMPAKNYA BAGI INFLASI INDONESIA Asrini Asrini; Andri Devita; Abd Halim
Develop Vol 6 No 2 (2022)
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.663 KB) | DOI: 10.25139/dev.v6i1.5025

Abstract

Dengan kebutuhan modal yang besar ini, Indonesia dapat menjadi salah satu mitra terdekat China karena Belt and Road Initiative yang diajukan China ditawarkan dalam bentuk pinjaman infrastruktur dari China. Dalam hal ini, utang China seringkali dalam bentuk pinjaman tunai atau dalam bentuk material, peralatan, dan tenaga kerja terampil. Sebagian besar pembebasan utang China yang dipinjamkan ke Indonesia akan dikembalikan ke China, yang tidak meningkatkan output di Indonesia dan jumlah uang beredar tidak berubah. Jadi reaksinya adalah stabilitas nilai tukar dan harga (inflasi) akan turun karena tidak ada peningkatan output domestik. Analisis korelasi menunjukkan bahwa terdapat hubungan yang signifikan antara utang China dengan inflasi Indonesia yang ditunjukkan oleh Sig. (2-tailed) 0,017 dengan alpha 5%. Dengan demikian hipotesis “Ada hubungan yang signifikan antara utang China dengan inflasi Indonesia periode 2011-2022” terbukti dan memiliki korelasi yang signifikan dan negatif dengan koefisien alpha sebesar 5%. Meskipun utang swasta dan pemerintah yang berasal dari pinjaman Cina meningkat dalam tingkat dan penggunaan, hasilnya mengabaikan bahwa kenaikan inflasi telah berdampak besar pada pertumbuhan ekonomi di Indonesia. Hasil menyarankan untuk lebih fokus pada pengurangan utang swasta untuk menghapus utang China. Karena tidak menguntungkan
Pengaruh Leverage, Growth Opportunity, Ukuran Perusahaan dan Intensitas Modal terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2019) Edison Edison; Ratih Rosita; Asrini Asrini; Esti Susilawati
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.3966

Abstract

This study aims to examine the effects of leverage, growth opportunity, firm size and capital intensity on the accounting conservatism simultaneously and partially. The population in this research is the bank company listed on the Indonesia Stock Exchange (IDX). Sample selection technique used is purposive sampling and obtained 28 companies with research period year 2016-2019. Data analysis method used in this research is multiple linear regression analysis using software SPSS version 22 for Windows. The results show that leverage, growth opportunity, firm size and capital intensity simultaneously affect the accounting conservatism and firm size have an effect on to accounting conservatism partially. While partially, leverage, growth opportunity, capital intensity have no effect on the accounting conservatism.
Co-Authors Abd Halim Abdul Haris Agus Maulana Hidayat Ahmad Soleh Andri Devita Edison Edison Esti Susilawati Lely Kumalawati Muhammad Amali musnaini musnaini Nur Alifah Fajariyah Ratih Rosita Ratih Rosita Rika Neldawati Suherman Suherman Yuni Setyawati