JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal)

UMKM Strategy to Survive and Upgrade Through Accounting in Covid-19 Pandemic

Haviz Taufik, Eka Julianti ES, Vera Amalia — Tue, 26 Sep 2023 00:00:00 +0700

The purpose of this study is to find out the UMKM Strategy so that they can rise in the Covid-19 pandemic era with accounting and how UMKM can advance to class with accounting in the Covid-19 Pandemic Era. The sample in this study was 86 (eighty six) UMKM in Jambi City. The data in this study are primary and secondary data. The analytical method used is descriptive qualitative. The results of the study show that accounting can be a strategy for UMKM to rise in the era of the covid-19 pandemic through the presentation of financial statements in accordance with accounting standards in Indonesia and accounting can make UMKM advance through the presentation of financial statements in accordance with accounting standards in Indonesian.

The Role of Whistleblowing in Fraud Prevention Management Village Funds in Jambi Province

Ratih Kusumastuti, Iskandar Sam, Derist Touriano — Tue, 26 Sep 2023 00:00:00 +0700

The purpose of this study is to describe and provide empirical evidence regarding the role of whistleblowing in preventing fraud in the management of Village Funds. This research is a quantitative descriptive study. Source of data used in this research is primary data. Data collection was carried out using a survey method in the form of a questionnaire. The population in this study are villages that receive Village Funds spread across 9 districts in Jambi Province. The sample used in this study used a purposive sampling technique in 18 villages spread over 9 regencies in Jambi Province. data analysis using Structural Equation Modeling (SEM). The results of the study prove that Whistleblowing has a significant positive effect on Fraud Prevention. Then, Financial Reporting Compliance has a positive effect on Fraud Prevention. The results of the Moderation Test prove that Morality is not a moderating variable for the whistleblowing relationship with Fraud Prevention.

The Influence of Regional Original Income and Balancing Funds on The Financial Performance of District/City Governments in Jambi Province in 2018-2021

Ari Nugroho, Yuliusman Yuliusman, Riski Hernando — Tue, 26 Sep 2023 00:00:00 +0700

This research is entitled The Effect of Regional Original Income and Balancing Funds on the Financial Performance of District and City Governments in Jambi Province in 2018â€“2021. The population of this study is the district and city local governments in Jambi Province in 2018â€“2021. The sampling technique uses purposive sampling, where the sample is determined based on what is determined. In line with that, there are 9 districts or cities in Jambi Province where samples were taken for 4 years. in order to obtain 36 observational data points. The data in this research is secondary data. The data analysis tool used in this study was the SPSS version 24 program. The results showed that local revenue had a positive and significant effect on regional government financial performance, and balancing funds had a significant effect on regional government financial performance.

The Accrual Quality and Governance on Stock Return

Soni Okabrian, Afifa Nurhanifah, Kamaluddin Rahmat, Venni Avionita — Tue, 26 Sep 2023 00:00:00 +0700

This study aims to determine the effect of accrual quality through discretionary accruals and governance through institutional ownership, independent commissioners, audit committees and directors on Stock Returns. The study used data from 39 companies included in the Kompas 100 index from 2019 to 2021. The results showed that there was a significant effect on accruals and independent commissioners' discretionary variables on Stock Returns, while for institutional ownership, audit committee and advisory variables had no effect on Stock Returns. . Discretionary accruals have a negative effect on Stock Returns, while independent commissioners have a positive effect on Stock Returns. Taken together discretionary accruals, institutional ownership, independent commissioners, audit committees and directors influence Stock Returns by 14.5%.

Analysis of Company Size, Profitability, and Growth on Company Value Mediated By Carbon Emission Disclosure (Study on Food & Beverage Sub-Sector Listed on IDX For The Period 2018-2022)

Maratusholihah Abd Latif, Mukhzarudfa Mukhzarudfa, Rita Friyani — Tue, 26 Sep 2023 00:00:00 +0700

This study aimed to analyze the effect of company size, profitability, and growth on company value through disclosure of carbon emissions. The population of this study were food and beverage industry companies on the Indonesia Stock Exchange for the period 2018 - 2022. The sample were selected from the population with the criteria that the companies were listed company on the IDX successively and report disclosure of carbon emissions in the annual report. The number of samples in this study was 17 companies with observations for 5 years. Data analysis used path analysis and Sobel tests are used to observe indirect influences. The results of this study indicated that company size and profitability had a direct effect on disclosure of carbon emissions and firm value, while growth had no direct effect on disclosure of carbon emissions and firm value. The results of this study also showed that company size, profitability and growth did not have an indirect effect on firm value mediated by disclosure of carbon emissions.

Factors Influencing Budget Absorption in Jambi University Public Service Agency Work Unit

Dwiana Suharti IH, Achmad Hizazi, Ilham Wahyudi — Tue, 26 Sep 2023 00:00:00 +0700

This study aims to determine the effect of budget planning, human resources, procurement of goods/services, administration, organizational commitment, and budgeting participation on budget absorption in the work unit of the Jambi University Public Service Board. This research is a quantitative research with an explanatory survey method and uses data from a questionnaire. The population and sample of this research are the Proxy of Budget Users (Rector), Deputy Chancellor for General Affairs and Finance, Head of General Affairs, Planning and Finance Bureau, Deputy Dean for General Affairs, Planning and Finance at the Faculty and Postgraduate, BUPK Finance Coordinator, Finance Coordinator, and Financial Managers (PPK, BP, BPP, PPK Staff, and Finance Staff) at Jambi University as many as 76 people. There were 73 questionnaires that were returned and could be processed. The data analysis method used in this study was multiple regression analysis with the help of SPSS 24.0 for Windows. The results show that budget planning, human resources, procurement of goods/services, administration, organizational commitment, and participation in budgeting have a positive effect on budget absorption in the Jambi University Public Service Agency work unit. Budget planning and participation in budgeting have a significant effect on budget absorption in the Jambi University Public Service Agency work unit. Human resources, procurement of goods/services, administration, organizational commitment have no significant effect on budget absorption in the Jambi University Public Service Agency work unit.

The Influence of Village Apparatus Competency, Utilization of Information Technology and Internal Control System on Village Fund Management Accountability

Nela Safelia — Tue, 26 Sep 2023 00:00:00 +0700

This study aims to see the influence of village apparatus competence, the use of information technology and internal control systems that can affect the accountability of managing village funds in Maro Sebo Ilir District, Batang Hari Regency. This research is a descriptive quantitative research, the type of data used in this research is primary data, from the results of distributing questionnaires and secondary data obtained from library research and documents related to village fund management. The population and sample used in this study were all village fund managers, while the data analysis technique in this study used multiple linear regression analysis. The results of the study show that the competency of the village apparatus, the internal control system has an effect on the accountability of village fund management, while the use of information technology has no effect on the accountability of village fund management.