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PENGARUH PENGALAMAN AUDIT, BEBAN KERJA, TASK SPECIFIC KNOWLEDGE TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Studi pada KAP di Sumatera Bagian Selatan) HASNI YUSRIANTI
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 13, No 1 (2015): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.123 KB) | DOI: 10.29259/jmbs.v13i1.3338

Abstract

The purpose of this study is to determine, obtain empirical evidence and analyze the effect of audit experience, workload, and task-specific knowledge on fraud detection of financial statements. The data used is questionnaires to Auditor (senior and junior auditors) in 14 (fourteen) Public Accounting Firm (KAP) in Southern Sumatra, which is located at: Palembang city, Jambi, Bengkulu, Lampung and Bangka Belitung Province. Independent variable is audit experience, workload, task specific knowledge, while the dependent variable is fraud detection of financial statements. The analysis technique used is multiple regression analysis, while the hypotheses test performed simultaneously and partially after the regression model free of classical assumption violations.The results showed that audit experience, workload and task specific knowledge both partially and simultaneously have a positive influence on fraud detection on financial statements. The coefficient of determination (R2) is 0.893 that means the independent variable auditor experience, workload and task specific knowledge affecting on fraud detecting on financial statements of 89.3% and the remaining of 10.7% is influenced by other variables that is not included in this research.
IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI LINGKUNGAN PEMERINTAH KOTA PALEMBANG HASNI YUSRIANTI; RIKA HENDA SAFITRI
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 13, No 4 (2015): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.095 KB) | DOI: 10.29259/jmbs.v13i4.3153

Abstract

This study aims to evaluate implementation of Government Performance Accountability System (SAKIP) in Government of Palembang City. It is a qualitative research using primary and secondary data. Data obtained by structured interviews with the responsible parties at Palembang Government and by using LAKIP documentation of  Regional Secretariat of Palembang City. The analysis was in two steps that are Evaluation of SAKIP implementation and Analysis of interviews results includes data reduction, data categorization, data synthesis, and drawing conclusions. The results showed that overall the achievement level of SAKIP implementation of  SKPD is mostly classified in less good so it requires assistance in LAKIP preparation. The obstacles encountered which are; weak control and monitoring functions, limited budget allocations, lack of management commitment, lack of quality and quantity of  human resources, lack of coordination.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN PERTAMBANGAN YANG TERCATAT DI BURSA EFEK INDONESIA HASNI YUSRIANTI; YORDI RIZKI HIMAWAN
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 11, No 3 (2013): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v11i3.3194

Abstract

This study conducted aiming to assess whether there was an effect of the firm characteristics to corporate social responsibility disclosure in the mining company listed on the Stock Exchange. Characteristics of the companies used in this study are firm size, profitability, and leverage. It used the international standard ISO 26000 to assess the social responsibility disclosure.  The data used is secondary data which is the annual report of the mining company in 2011. The results showed that firm size and leverage has significantly effect to the disclosure of corporate social responsibility, while profitability does not has significantly effect to the disclosure of corporate social responsibility
PENGARUH MANAJEMEN LABA (EARNING MANAGEMENT) TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Hasni Yusrianti; Abdi Satria
JEMBATAN Vol 11, No 1 (2014)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v11i1.3130

Abstract

This study purposed to analyze the effect of earning management on return of share in go public manufacturing companies in Indonesian Stock Exchange with the research period from 2008 until 2012. Sample of this study were 40 manufacturing companies from 137 population that listed in Indonesian Stock Exchange. Data was collected by using purposive sampling method with specified criteria. The analysis uses descriptive statistic and hypothesis test uses linier regression and T test with 5% level significance, and also uses test of determination correlation coefficient (r2). Earning management was measured by discretionary accruals. The result shows that earnings management has F count 3.087 with significance 0,080, so it is more than 0.05. Furthermore, coefficient of determination (R2) is 0,015 or 1,5%. This research conclusion is there is no significant influence between earning management on return of shares in the manufacturing companies. This indicates that the size of the earnings management conducted by the company's management does not have a significant effect to rising company return of share manufacturing companies in Indonesian Stock Exchange.Keyword : Earning Management, Return of Share, Indonesia Stock Exchange
The Effect of Financial and Non-Financial Variables to Firm Performance: Comparison Between Indonesia and Thailand Hasni Yusrianti; Tien Norma Habsari; Suthawan Prukumpai
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.857 KB) | DOI: 10.18196/jai.2016.0049.118-131

Abstract

The purpose of this research is to test the effect of financial and non-financial variables to firm performances between Indonesia and Thailand. The observation data used in this study is manufacturing companies from several sectors.  Secondary data was used, collected from Indonesia Stock Exchange and Stock Exchange of Thailand during 2011 - 2013. By combining 3 years research, there are 55 Indonesian companies and 50 Thailand companies that meet predetermined criteria.  Multiple Regression was used to analyze. This study uses Return on Equity, Earnings per Share, Market Value Added as financial variables and Earnings Quality, Institutional Ownership, Independent Commissioner, Audit Committee, Corporate Social Responsibility as non-financial variables. Test results show that both financial and non-financial variables can effect to firm performance.
Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District Anton Indra Budiman; Ermadiani Ermadiani; Rina Tjandrakirana; Achmad Soediro; Media Kusumawardani; Fardinant Adhitama; Hasni Yusrianti
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.62

Abstract

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.
Literasi Ekonomi Islam menuju Pusat Industri Halal Dunia Achmad Soediro; Media Kusumawardani; Muhammad Farhan; Fardinant Adhitama; Hasni Yusrianti; Abdul Bashir; Ichsan Hamidi
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.34

Abstract

Pengabdian ini termasuk pada kegiatan pada bidang aplikasi iptek dan pengembangan seni budaya lokal yang berfokus pada pemberian materi dengan tema ekonomi islam sesuai pada kebutuhan mitra yaitu SMA IT Bina ilmi yang melibatkan guru dan murid di sekolahan tersebut. Kegiatan ini direncanakan dilakukan di bulan November.
Evolution of Sustainability Reporting Research: Evidence from Indonesia (A Systematic Literature Review) Inten Meutia; Shelly F. Kartasari; Hasni Yusrianti; Zulnaidi Yaacob
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.501

Abstract

This paper aims to systematize the research field of sustainability reporting (SR) in Indonesia. The paper reviews the development of research at SR, provides a critique of past research, and outlines future research opportunities. The paper provides a systematic review of existing studies and analyses SR in Indonesia using a qualitative approach. This review analyzed 36 studies on SR in Indonesia published between 2016 and 2020. Most published SR studies take a quantitative approach and focus on the private sector, with very little attention paid to SR implementation in the public sector or SMEs. Therefore, this study provides a fairly comprehensive account of the development of sustainability reporting research in Indonesia over the past five years. The analysis undertaken in this paper addresses the gaps in the literature on SR research in Indonesia and serves as a guide for researchers, academics, and interested researchers. The study is limited to peer-reviewed papers, so research published at conferences or seminars is not addressed. However, further studies can be conducted by expanding the keyword and search database or using working papers from conferences or workshops to cover what this review may not have uncovered.
Training of Cash Waqf Management on Da'i and Mubaligh Achmad Soediro; Media Kusumawardani; Muhammad Farhan; Fardinant Adhitama; Hasni Yusrianti; Patmawati Patmawati; Anton Indra Budiman
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.99

Abstract

Community Service Implementation Activities with the theme "Socialization and Education of Cash and Productive Waqf on Da'i Mubaligh in South Sumatra" were carried out at the end of November 2021 through an online system and this service activity was responded well by the participants. This can be seen from the evaluation that is filled in through the google form. Good responses regarding service activities are broadly divided into at least two things: first, this activity is able to increase participants' knowledge and; both presenters mastered the material presented well. Some participants suggested doing similar activities on a regular basis with deepened material. Suggestions for the next activity is that this activity is carried out face-to-face so that this activity is more interactive between the presenters and participants. In addition to providing an interactive impact, face-to-face can also provide a good relationship between Sriwijaya University and the Regional Management of the Indonesian Dai Association of Palembang.
Utilization of Financial Technology as a Source of Capital for Songket Craftsmen Group in Muara Penimbung Ulu, Ogan Ilir Fida Muthia; Agil Novriansa; Asfeni Nurullah; Hasni Yusrianti
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v5i1.5410

Abstract

This community service aims to provide knowledge and understanding to songket craftsmen regarding the use of fintech as a source of capital. The implementation of this community service is carried out using two methods, namely focus group discussions (FGD) and training. The training was conducted using lecture, discussion and simulation methods. Evaluation of activities for participants is carried out by giving pre-test and post-test. Monitoring of service activities will also be carried out to see the progress of the implementation of the material presented. From the results of service activities in Desa Muara Penimbung Ulu, it is known that currently songket craftsmen are still experiencing capital difficulties due to problems with the documents needed to apply for a capital loan. The majority of songket craftsmen also do not understand how to use fintech as their source of capital. Therefore, holding training related to fintech is important to increase public understanding regarding how to use and utilize it.