Papers by Heriyani Heriyani
Jurnal Abdimas PHB/Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming, Apr 30, 2023
Pengelolaan keuangan warga yang berjalan dengan baik merupakan cita-cita besar bagi masyarakat In... more Pengelolaan keuangan warga yang berjalan dengan baik merupakan cita-cita besar bagi masyarakat Indonesia agar hasilnya bisa menjadi wadah untuk mengedepankan kejujuran dan Integrasi masyarakatnya. Politeknik Jambi sebagai institusi Pendidikan vokasi keteknikan memiliki kualifikasi dalam melakukan pengajaran ataupun pelatihan pada hal yang berkaitan dengan sistem akuntansi maupun perilaku akuntansi. Karena Politeknik Jambi memiliki tiga dari empat jurusan yang berkaitan dengan kualifikasi khusus yang diperlukan oleh warga dan masyarakat sekitar yakni Akuntansi. pembahasan ini dalam hal lain yang berkaitan dengan Perilaku Akuntansi. Metode yang digunakan dalam kegiatan PkM ini adalah metode kepustakaan dan pelatihan dengan tatap muka. Tanggapan dari Masyarakat terhadap kegiatan ini sangat apresiatif mengingat kegiatan-kegiatan seperti ini sangat dibutuhkan oleh masyarakat untuk terciptanya kemajuan pola fikir dan integriras warga terhadap perilaku akuntansi. Khususnya bagi warga yang memiliki usaha UMKM dan warga yang mengemban jabatan bendahara.
Jurnal Akuntansi dan Ekonomika, Dec 30, 2023
Journal of Social and Economics Research, Jan 4, 2024
The aim of this research is to analyze the influence of foreign ownership and political relations... more The aim of this research is to analyze the influence of foreign ownership and political relations on earnings management. This research uses secondary data. This research data comes from annual financial reports that are publicly available on the Indonesia Stock Exchange website for the period 2017-2019. The analytical method used in this research is multiple linear regression. The research results show that political connections have a significant negative effect on earnings management, but foreign ownership is not proven to have a significant effect on earnings management.
Sosio e-Kons
This study aims to examine the effect of financial literacy, financial efficacy, and income on th... more This study aims to examine the effect of financial literacy, financial efficacy, and income on the investment decisions of the people of Jambi City during the Covid-19 period. The sampling technique is by purposive sampling procedure where the questionnaire is distributed to 100 respondents. The test tool used in1 this1 study is1 multiple1 linear1 analysis with the T test1 and F test with data processing using SPSS 25. The results show that financial literacy and income partially have a significant effect on investment decisions, while financial efficacy has no significant effect. The test results simultaneously show that financial literacy, financial efficacy and income affect investment decisions. The results of the R2 test show that financial literacy, financial efficacy, and income variables influence investment decisions by 68.9%, while the remaining 31.1% is explained by other variables. Through this research, it is hoped that the community, especially the people in Jambi City, need to be aware of the importance of financial literacy, financial efficacy, and income before making investment decisions, in order to avoid the risks that will arise.
Journal of Applied Accounting and Business
Article 23 income tax is a mandatory contribution to the state owed by an individual or entity th... more Article 23 income tax is a mandatory contribution to the state owed by an individual or entity that is coercive in nature based on the law, without receiving direct compensation and being used for the state's purposes for the greatest prosperity of the people. The purpose of this study was to find out how the calculation and deposit of Article 23 Income Tax for rental services at PT. Perkebunan Nusantara VI Jambi is in accordance with the Law of the Minister of Finance Regulation No. 141/PMK.03/2015. The analytical method used in this study is the quantitative descriptive method, namely the method by collecting data, compiling and then interpreting and analyzing it by reprocessing the data obtained so as to provide complete information. In this study, the calculation and collection of Article 23 Income Tax on rental services at PT. Perkebunan Nusantara VI Jambi has complied with the Regulation of the Minister of Finance No. 141/PMK.03/2015 which is subject to a tax of 2% of the ...
Journal of Applied Accounting and Business
Politeknik Jambi is the only vocational college in Jambi Province. The process of collecting inve... more Politeknik Jambi is the only vocational college in Jambi Province. The process of collecting inventory assets is not optimal when searching for data because there is no calculation of depreciation on inventory assets that are still manual. With that in order to be optimal, it is recommended to use an inventory asset depreciation accounting system. The purpose of this inventory asset depreciation accounting system is to overcome problems that arise in the current system at the Politeknik Jambi and to be a good solution for universities to create a faster and more accurate system in managing inventory assets. Methods of data collection is done by means of interviews, observation, documentation and analysis of the system used by the company.
Jurnal Manajemen Kewirausahaan
Sejak tahun 2020, wabah Covid-19 telah masuk ke Indonesia, mempengaruhi berbagai sektor seperti k... more Sejak tahun 2020, wabah Covid-19 telah masuk ke Indonesia, mempengaruhi berbagai sektor seperti kesehatan, pendidikan, bisnis, dan sektor lainnya. Kasus penutupan sekolah, pengurangan karyawan, penutupan berbagai toko adalah beberapa dampak negatif dari situasi ini. Berbagai cara telah dilakukan untuk mengatasi permasalahan tersebut. Para pengusaha wanita memulai usahanya dari rumah selama masa lockdown dengan berbagai jenis usaha yang dikembangkan. Tujuan dari penelitian ini untuk mengetahui faktor-faktor apa saja yang mempengaruhi motivasi dan pilihan usaha para pengusaha wanita tersebut, terhadap usaha yang dijalankannya di masa Pandemi Covid-19. Sampel dalam penelitian ini akan diambil secara acak sederhana (Random Sampling Method), yaitu sebanyak 100 entrepreneur wanita yang memulai usaha dari tahun 2020. Jenis data yang akan digunakan adalah data kualitatif dan kuantitatif yang bersumber dari data primer. Metode analisis data dalam penelitian ini adalah metode regresi linier b...
Journal of Applied Accounting and Business
Ilhamum-Taza is a micro, small and medium enterprise (UMKM) which is engaged in the production an... more Ilhamum-Taza is a micro, small and medium enterprise (UMKM) which is engaged in the production and sale of tempe chips and peanut brittle which have become souvenirs from Jambi. UMKM manage the sale of goods is still manual so that the sale of goods is not optimal. Sales management to be more optimal so that it must use a web based e-commerce information system. The development of this web based e-commerce information system uses the waterfall model and the data flow model uses DFD (Data Flow Diagrams) . This research and design produces an e-commerce information system that will be implemented in UMKM Ilhamum-Taza.
Global Financial Accounting Journal
This study aims to analyze the effect of convenience and feature availability on the use of mobil... more This study aims to analyze the effect of convenience and feature availability on the use of mobile banking at PT Bank Negara Indonesia (Persero) Tbk. This study uses a questionnaire as an instrument to take a sample of 100 respondents who are users of BNI Mobile Banking. The sampling method used is probability sampling. The analytical method used in this research is multiple linear regression analysis. The independent variables in this study, namely the convenience and availability of features, are able to explain the dependent variable, namely the use of mobile banking by 67%, the remaining 33% is determined or explained by other variables not included in this analysis or study. The results of this study indicate that the ease and availability of features have a significant effect on the use of mobile banking because it has a significance value <0.05 (0.001 for convenience and 0.001 for feature availability). And simultaneously the ease and availability of features have a signif...
Global Financial Accounting Journal
Purpose - The purpose of this research activity is to assess how much influence the foreign excha... more Purpose - The purpose of this research activity is to assess how much influence the foreign exchange rate has on the export value of orthodox wood aro tea exported by PT. Perkebunan nusantara VI. Research Method - This study uses secondary data with the type of time series data or the so-called time series, the analytical method used is descriptive analysis which is arranged in tabular foem. Meanwhile, to assess the effect of the foreign exchange rate on the export value of tea kayu aro, the researchers used the Ordinary Least Square (OLS) model of regression analysis. Findings - This result is fully supported by the theory of depreciation and appreciation of the exchange rate, both of which affect consumer demand and purchasing power. When the exchange rate depreciates, the selling price of export products will decrease in the international market. However, when there is an appreciation of the exchange rate, the selling price of export products will increase due to the high exchang...
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), Dec 12, 2019
ABSTRAK. Kinerja perusahaan saat ini tidak hanya cukup diukur secara ekonomi (single bottom line)... more ABSTRAK. Kinerja perusahaan saat ini tidak hanya cukup diukur secara ekonomi (single bottom line) namun juga secara sosial dan lingkungan (triple bottom line). Penelitian ini bermaksud untuk menganalisis pengungkapan TBL dan faktor-faktor yang mempengaruhinya dengan sampel perusahaan-perusahaan di negara Indonesia dan Jepang. Penelitian ini menggunakan data sekunder atas 50 perusahaan terbesar di masing-masing Negara Indonesia dan Jepang. 22 kriteria pengungkapan dikembangkan untuk setiap area pengungkapan yaitu ekonomi, sosial dan lingkungan. Informasi pengungkapan diuji dalam laporan tahunan, laporan terpisah lainnya dan website perusahaan. Hasil penelitian menemukan bahwa pengungkapan TBL pada perusahaan Jepang lebih luas dibandingkan dengan di Indonesia, terutama pada pengungkapan lingkungan. Pengungkapan TBL lebih luas terjadi pada perusahaan yang memiliki ukuran perusahaan yang lebih besar dan likuiditas yang lebih tinggi. Faktor industri manufaktur mempengaruhi pengungkapan mengenai lingkungan pada perusahaan di Indonesia. Pengungkapan total TBL lebih didominasi oleh pengungkapan non ekonomi. Kata kunci: TBL, ekonomi, sosial, lingkungan, Indonesia, Jepang ABSTRACT.Current firm performance is not only measured by economic term (single bottom line) but also by social and environmental (triple bottom line). Purposes of this research are analyzing of TBL disclosure and influences factors, by using sample of companies in Indonesia and Japan. This paper investigates Triple Bottom Line (TBL) disclosure of 50 of the largest Indonesian and Japanese companies by using secondary data. Twenty two disclosure criteria were developed for each of the TBL disclosure areas: economic, social, and enviromental. Disclosure information was examined in annual reports, separate or stand-alone report and company"s website. Regression analysis has been used to examine the determinants of TBL disclosure practice empirically. Our result indicated that, for total of TBL disclosure (combining economic, social and environmental catagories), the extent of reporting is higher for firm with larger size and higher liquidity, and special for environmental disclosure for firm with membership in the manufacturing industry for Indonesian companies. Futher analysis indicated that the results of the total TBL disclosure are primarily driven by non-economic disclosures. We also found that the extent of overall TBL disclosure is higher for Japanese firms, with environmental disclosure being the main key. This result could be attributed to the different national cultures and to the regulation environment between Indonesian and Japan.
Sistem Informasi Akuntansi, 2020
Village-Owned Enterprises (BUMDes) are village business institutions managed by the community and... more Village-Owned Enterprises (BUMDes) are village business institutions managed by the community and village government in an effort to strengthen the village economy which is formed based on the needs and potential of the village. The potential owned by BUMDes as a village community independent business institution in providing the welfare of the village community itself. The problem with BUMDes Lestari Jaya is that the sales system that still uses manual methods to sell these products will require a long time in the sales process, there is no interactive service for customers in ordering products other than coming directly to BUMDes or communication via telephone. In carrying out its business activities BUMDes Lestari Jaya does not allow selling manually. Therefore from the need for a website to facilitate the sale of products and ordering products. The results achieved in this study are a website based information system at BUMDes Lestarai Jaya using Xampp, PHP and MySQL. With this system, it is expected to be able to overcome existing problems and improve service quality for BUMDes Lestari Jaya customers. For BUMDes Lestari Jaya itself makes it easy for consumers to obtain information, to make online ordering ordering transactions and can help the BUMDes Lestari Jaya to increase and expand the range of product marketing.
Sistem Informasi Akuntansi, 2020
PT Bank BNI Syariah disbursed financing with various existing products, for the welfare of the pe... more PT Bank BNI Syariah disbursed financing with various existing products, for the welfare of the people. PT. bank BNI Syariah promised that the funds collected by the people and would be utilized for the sake of the three other member of the community. PT Bank BNI Syariah at the time of distribution of financing. PT Bank BNI Syariah still uses the old method so it is less efficient becouse it only has to do simulations at the office. With this web-based application PT Bank BNI Syariah anywhere and anytime without having to print installment tables. The results achieved in the research of PT Bank BNI Syariah is a website based information system using Xampp, PHP and MySQl with this system is expected to be able to overcome existing problems and improve the quality of service to customers of PT Bank BNI Syariah. For PT BNI Syariah itself makes it easier for marketers to covecy financing simulations.
Journal of Applied Accounting and Business
A Employee performance is of course one of the important components for the company because it af... more A Employee performance is of course one of the important components for the company because it affects the company's operations. This study aims to analyze the effect of SAP software in improving employee performance in finance and accounting at PT. Perkebunan Nusantara VI, used a questionnaire as an instrument to take a sample of 30 respondents. The analytical method used in this research is multiple linear regression analysis. The independent variables in this study are software quality, information quality, software user satisfaction and the impact of using accounting software, while the dependent variable is employee performance of 65.3%, the remaining 34.7% is influenced by other variables. The results of this study indicate that the variables of software user satisfaction and the impact of using accounting software have a significant effect on employee performance with a significant value <0.05 with a value of Tcount < Ttable (-2.182 < 2.060) and (6.064 > 2.060...
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Papers by Heriyani Heriyani