Papers by Yuliusman Yuliusman
Jambi Accounting Review (JAR)
Sistem Informasi Akuntansi merupakan suatu alat yang menggabungkan teknologi dengan informasi yan... more Sistem Informasi Akuntansi merupakan suatu alat yang menggabungkan teknologi dengan informasi yang dirancang untuk membantu dalam mengelola serta mengendalikan segala aktivitas organisasi yang terkait dengan administrasi sampai dengan keuangan. Penelitian ini bertujuan untuk mengetahui kualitas sistem informasi akuntansi dalam meningkatkan kualitas pelayanan pada RSU Nurdin Hamzah Kabupaten Tanjung Jabung Timur sudah terlaksana secara efektif. Penelitian ini merupakan penelitian primer yang dilakukan langsung oleh peneliti pada objek penelitian yaitu RSU Nurdin Hamzah Kabupaten Tanjung Jabung Timur. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, yaitu teknik penentuan dengan pertimbangan tertentu berjumlah sebanyak 50 reponden. Data dianalisis menggunakan statistic deskriptif, uji validitas, uji reliabelitas dengan analisis regresi sederhana. Hasil penelitian ini menyatakan bahwa Sistem Informasi Akuntansi di RSU Nurdin Hamzah Kabupaten Tanjung Jabung...
Jambi Accounting Review (JAR)
Penelitian ini bertujuan untuk menguji pengaruh variabel fee audit dan audit tenure terhadap kual... more Penelitian ini bertujuan untuk menguji pengaruh variabel fee audit dan audit tenure terhadap kualitas audit pada Perusahaan Pertambangan yang terdapat di Bursa Efek. Penelitian ini menggunakan teknik purpossive sampling. Sampel penelitian ini sebanyak 43 perusahaan di Bursa Efek, namun data yang diperoleh hanya 25 perusahaan dengan periode pengamatan selama tahun 2014 sampai tahun 2018. Sumber data sekunder dalam penelitian ini berasal dari www.idx.co.id. Pengolahan data menggunakan software SPSS 22.0. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Berdasarkan hasil analisis dapat disimpulkan bahwa fee audit berpengaruh positif signifikan terhadap kualitas audit, sedangkan audit tenure tidak berpengaruh signifikan terhadap kualitas audit.
Jambi Accounting Review (JAR)
Penelitian ini bertujuan untuk menganalisis kinerja keuangan daerah kabupaten/kota di Provinsi Ja... more Penelitian ini bertujuan untuk menganalisis kinerja keuangan daerah kabupaten/kota di Provinsi Jambi untuk tahun 2015-2019. Variabel yang digunakan yaitu ditinjau dari rasio Pemetaan kinerja PAD, Indeks kemampuan keuangan daerah (IKK), Tingkat kemandirian daerah, Tingkat ketergantungan daerah dan Pemetaan kemampuan keuangan daerah. Metode pengumpulan data dalam penelitian ini menggunakan dokumen catatan dan laporan keuangan Kabupaten/Kota di Provinsi Jambi. Hasil analisis menunjukan bahwa pemetaan kinerja PAD yang dikategorikan ideal adalah Kabupaten Bungo dan Kabupaten Batanghari. Rata-rata IKK di Kabupaten/Kota di Provinsi Jambi dikategorikan sebagai kemampuan tinggi. Tingkat kemandirian daerah untuk semua Kabupaten/Kota di Provinsi Jambi dikategorikan sebagai tingkat kemandirian rendah. Tingkat ketergantungan daerah masih tinggi untuk semua Kabupaten/Kota di Provinsi Jambi. Pemetaan kemampuan keuangan daerah menunjukkan bahwa daerah dengan tingkat kemandirian tinggi denga...
Jambi Accounting Review (JAR)
Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh opini audit tahun sebelumnya dan... more Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh opini audit tahun sebelumnya dan reputasi KAP baik secara simultan maupun parsial terhadap opini audit Going Concern. Penelitian ini menggunakan sampel perusahaan pertambangan yang terdaftar di BEI (Bursa Efek Indonesia) periode 2014 – 2020. Teknik sampling yang digunakan adalah purposive sampling. Sampel yang digunakan dalan penelitian ini berjumlah 15 perusahaan, total 105 data. Teknik analisis data yang digunakan meliputi analisa statistik frekuensi dan analisis regresi logistik. Software yang digunakan untuk olah data adalah SPSS 22 for windows. Hasil uji hipotesis menunjukkan bahwa opini audit tahun sebelumnya dan reputasi KAP berpengaruh simultan terhadap opini audit Going Concern. Pengujian secara parsial menunjukkan bahwa hanya opini audit tahun sebelumnya yang berpengaruh terhadap opini audit Going Concern, sedangkan reputasi KAP tidak berpengaruh terhadap opini audit Going Concern.
Jambi Accounting Review (JAR)
Kegiatan produksi akan menghasilkan produk utama dan produk sampingan. Perlakuan produk sampingan... more Kegiatan produksi akan menghasilkan produk utama dan produk sampingan. Perlakuan produk sampingan yang tepat akan memberikan informasi yang tepat dalam laporan keuangan. Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok dan perlakuan akuntansi atas produk sampingan pada CV. Muhammad Hasan Sawmill. Penelitian ini termasuk jenis penelitian deskriptif. Jenis data yang digunakan adalah data primer yang dikumpulkan dari hasil wawancara. Metode analisis data yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif yaitu dengan cara menghitung harga pokok produk sampingan serta mengetahui bagaimana perlakuannya, dan menganalisis sehingga menghasilkan kesimpulan atau hasil penelitian yang dapat membantu perusahaan dalam menjalankan aktivitasnya secara tepat dan benar.
Current, Mar 18, 2023
The performance index of companies in the infrastructure, utilities, and transportation sectors e... more The performance index of companies in the infrastructure, utilities, and transportation sectors experienced a decline of 12% at the end of 2020. This fact triggered this research to determine and analyze how company performance is influenced by board independence, frequency of meetings, and institutional ownership. The research sample is 80 companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange during 2018-2020, which were obtained by purposive sampling. The data analysis technique is multiple linear regression analysis. The results showed that the frequency of meetings and institutional ownership had an effect on company performance, while the board independence variable had no effect.
Jurnal Akuntansi & Keuangan Unja
This research is entitled The Effect of Regional Original Income and Balancing Funds on the Finan... more 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 2018–2021. The population of this study is the district and city local governments in Jambi Province in 2018–2021. 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.
Evaluation of Utilization of Information Systems in Jambi University Perspective Human Organization Technology (Hot) – Fit Framework
Social Science Research Network, Jul 6, 2020
The purpose of this research was to be able to prove empirically the Human Organization Technolog... more The purpose of this research was to be able to prove empirically the Human Organization Technology (HOT)-a FIT framework for evaluating the application of information systems toward systems that have implemented in university, especially at Jambi University. The type of data used in this study was primary data obtained directly from respondents using a list of statements in the form of a questionnaire. The research sample of this study was students in Jambi University. To calculate the determination of the number of samples, we used the sampling method to use the Slovin formula by using a 5% error level. The total example of this study was 400 people. The methodology of Data analysis carried out by using the Structural Equation Modeling technique (SEM) and SmartPLS tools. The finding in this study found that the dimensions of system quality in the technology aspect did not affect the utilizing, usage satisfaction, and structure and dimensions of information quality. The dimensions of service quality from the technological issue did not change the dimensions of organizational structure from the regulatory aspect. For the dimensions of user satisfaction from the human element, the dimensions of the organizational structure from the corporate issue also did not affect the net benefits. While other hypotheses such as information quality dimensions, service quality dimensions, system usage dimensions affected the proportions of user satisfaction, for the information quality dimension, the dimensions of service quality from the technology aspect affected the use of the system from the human element. Likewise, the system usage dimension influenced the dimensions of user satisfaction, and the environmental size changed net benefits. SIAKAD was a mandatory system, so that technology, especially system quality, was not necessary for evaluating the success of an order, the important thing was the quality of information and the quality of service to human and organizational aspects.
This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Co... more This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Corporate Social Responsibility and profitability as a moderating variable. Good Corporate Governance variables are measured by CGPI scores. Company value variable is measured by Tobins' Q. Corporate Social Responsibility disclosure variables measured by the GRI 4.0 item checklist. The profitability variable is measured by Return on Assets (ROA). This study uses a sample of companies that participated in the IICG on the Indonesia Stock Exchange (IDX) for the period 2014 - 2018. The sampling technique used was purposive sampling. The sample used in this study amounted to 7 companies, a total of 35 data. The data analysis technique in this study is the moderation regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing are as follows. First, Good Corporate Governance influences company value. Second, disclosure of Corpor...
Pengaruh Ketepatan Skedul Anggaran Dan Karakteristik Tujuan Anggaran Terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah Kabupaten Batanghari Provinsi Jambi
Jurnal Akuntansi & Keuangan Unja, 2017
Penelitian tentang penganggaran, pengaruh ketepatan skedul, dan partisipasi penyusun anggaran tel... more Penelitian tentang penganggaran, pengaruh ketepatan skedul, dan partisipasi penyusun anggaran telah banyak dilakukan, tetapi pengaruh ketepatan skedul anggaran dan karakteristik tujuan anggaran terhadap kinerja manajerial SKPD sepanjang pengetahuan saya belum pernah di lakukan. Tujuan penelitian ini di lakukan untuk mencari bukti empiris apakah ada pengaruh ketepatan skedul anggaran dan karakteristik tujuan anggaran terhadap kinerja manajerial SKPD pada Pemerintah Kabupaten Batanghari. Populasi penelitian ini adalah seluruh SKPD yang ada di lingkungan Pemerintah Kabupaten Batanghari. Unit analisisnya adalah unsur pimpinan dan penyusun anggaran. Pengumpulan data dengan kuesioner yang di antar langsung oleh penulis, sebelum dilakukan pengujian hipotesis dengan analisa regresi berganda, terlebih dahulu dilakukan pengujian kualitas data dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara simultan dan secara parsial ketepatan skedul anggaran dan karakteristik tujuan anggaran berpengaruh secara signifikan terhadap kinerja manjerial SKPD. Kata Kunci: Ketepatan skedul anggaran, karakteristik tujuan anggaran dan kinerja manajerial SKPD.
SSRN Electronic Journal, 2020
This study aims to examine the effect of profitability, solvability, company size, audit opinion,... more This study aims to examine the effect of profitability, solvability, company size, audit opinion, and size of a public accounting firm on audit delay. The population in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange 2013-2017. The sampling technique uses purposive sampling, which is to select samples based on certain criteria in accordance with what is desired by the researcher. The number of samples used in this study were 21 companies with observations for five years so that there were 105 observational data selected. The data used are secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange. Data analysis techniques in this study are descriptive statistics and multiple linear regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing show the results that simultaneously or partially, profitability, solvability, company size, audit opinion, and size of a public accounting firm influence audit delay.
The Effect of Accounting Conservatism, CSR Disclosure and Tax Avoidance on Earnings Management: Some Evidence From Listed Companies in Indonesia
SSRN Electronic Journal, 2020
The aims of the study is to know the effect of conservatism accounting, corporate social responsi... more The aims of the study is to know the effect of conservatism accounting, corporate social responsibility (CSR) disclosure and tax avoidance on earnings management. In this study variable of conservatism accounting was proxy by accrual. Variable of CSR disclosure was proxy by corporate social responsibility index (CSRI) which refers to guidelines CSRI version GRI-G4 and GRI Standard. Variable of tax avoidance was proxied by CETR. The sample used in this research was mining companies listed in the Indonesia Stock Exchange (henceforth, IDX) from 2015–2017. Used purposive sampling, 13 companies were selected from total of 39 data. To analysis the data, this study used descriptive statistics and data panel regression analysis with software eviews7. The finding showed that, as simultaneously, conservatism accounting, CSR disclosure, and tax avoidance influenced earnings management. However, as partially, conservatism accounting influenced earnings management, while CSR disclosure, and tax avoidance did not influence earnings management. Company management can design an advanced implementation mechanism by not carrying out tax planning that is illegal and can be detrimental to the State, and does not worsen the company's image and reputation in the public eye. The financial accounting standards board must enact regulations that can minimize tax avoidance and earnings management. This regulation is needed to increase the responsibility of management and accountants in the credibility of financial statements.
Measurement : Jurnal Akuntansi, 2019
Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh partisipasi anggaran, Budget Emphasis... more Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh partisipasi anggaran, Budget Emphasis, dan Self Esteem terhadap Budgetary Slack pada hotel berbintang empat di kota Batam. Penelitian ini dilakukan dihotel berbintang empat di kota batam. Metode yang digunakan dalam penelitian ini adalah metode teknik survei dengan menyebarkan kuesioner langsung kepada responden (karyawan) pada masing-masing hotel tempat dimana responden bekerja.Berdasarkan hasil penelitian, analisis partisipasi anggaran terhadap budgetary slack menunjukkan bahwa partisipasi anggaran berpengaruh signifikan terhadap budgetary slack, budget emphasis secara parsial atau individu berpengaruh signifikan terhadap budgetary slack, self esteem secara parsial atau individu berpengaruh signifikan terhadap Budgetary Slack, dan pengaruh yang signifikan antara partisipasi anggaran, budget emphasis, dan self esteem secara bersama-sama (simultan) terhadap budgetary slack
Humanities & Social Sciences Reviews, 2020
Purpose of the study: This study is to determine the effect of profitability, leverage, company s... more Purpose of the study: This study is to determine the effect of profitability, leverage, company size, capital intensity, and institutional ownership simultaneously and partially on tax avoidance in Indonesia. Methodology: This study uses a quantitative approach to the type of descriptive research. The population of this research is property, real estate, and building constructs companies from 2013 - 2017, as many as 63 companies, which listed on the Indonesia Stock Exchange (IDX). While the samples in this study were 31 companies. The data analysis method used is multiple linear regression analysis. Principal Findings: Profitability, leverage, company size, and institutional ownership partially influencing tax avoidance. However, the intensity of capital partly does not affect tax avoidance. Applications of this study: This study suggests that the government makes several efforts to intervene to increase tax literacy on companies, the public, and expand access to higher education, a...
Jurnal Karya Abdi Masyarakat, 2019
Sasaran pengabdian ini, adalah Usaha Mikro Kecil Menenggah (UMKM) di Desa Tangkit Baru yang mana ... more Sasaran pengabdian ini, adalah Usaha Mikro Kecil Menenggah (UMKM) di Desa Tangkit Baru yang mana pada saat ini memiliki permasalahan dalam hal pemasaran khususnya kesulitan dalam pemasaran produk olahan Nanas. Pengabdian ini, berupaya untuk memberikan pelatihan dalam hal pemasaran dan membuatkan media pemasaran berbasis web atau yang dikenal dengan E-Commerce untuk Mitra. Tujuan dengan adanya pengabdian ini, diharapkan bisa memperkenalkan produk-produk olahan nanas mereka lebih luas lagi melalui web dan dapat meningkatkan Omzet UMKM mitra.Peningkatan omzet ini diharapkan dapat menjadi magnet bagi masyarakatdi desa Tangkit Baru untukdapat meningkatkan kesejahteraan masyarakat di desa tersebut serta dapat mengubah kebiasaan petani di desa tersebut untuk menjadikan hasil pertaniaan mereka menjadi produk olahan dan juga diharapkan dengan kegiatan ini, akan mengubah kebiasaan petani di sana agar kedepannya menjual hasil perkebunan nanas dalam bentuk produk olahan sehingga dengan perubaha...
Pengaruh Size, Profitabilitas, Leverage, Kepemilikan Dalam Negeri Dan Kepemilikan Asing Terhadap Pengungkapan Tanggung …
Jurnal Penelitian Universitas Jambi: Seri …, 2012
... Hal ini merupakan indikasi bahwa varian antar residu hasil model regresi homogen dandapat dis... more ... Hal ini merupakan indikasi bahwa varian antar residu hasil model regresi homogen dandapat disimpulkan tidak terjadi gejala heteroskedastistas dalam model yang diperoleh. Selain itu untuk melihat uji Heteroskedastisitas dapat juga dilakukan ...
Jurnal Manajemen Terapan dan Keuangan, 2020
Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh penerapan TQM, Sistem reward, da... more Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh penerapan TQM, Sistem reward, dan sistem pengukuran kinerja secara simultan dan parsial terhadap kinerja manajerial. Penelitian ini menggunakan sampel PT Bank Rakyat Indonesia (Persero) Tbk Kota Jambi. Teknik sampling yang digunakan adalah purposive sampling. Sampel yang digunakan dalam penelitian ini adalah 48 responden. Teknik analisis data yang dilakukan dalam penelitian ini adalah uji kualitas instrumen (uji validitas dan uji reliabilitas), uji asumsi klasik dan uji hipotesis. Pengolahan data menggunakan software SPSS 22 for windows. Hasil penelitian ini menunjukan bahwa secara silmultan TQM, Sistem reward dan pengukuran kinerja berpengaruh signifikan terhadap kinerja manajerial dengan hasil 0.00 < 0,5 dan secara parsial (X1) TQM berpengaruh signifikan terhadap kinerja manajerial dengan hasil 0,02, (X2) Sistem reward tidak berpengaruh signifikan terhadap kinerja manajerial dengan hasil 1,29 > 0,5 dan penguku...
PEOPLE: International Journal of Social Sciences, 2017
Directorate General of Indonesians Higher Education recommended that universities graduates obtai... more Directorate General of Indonesians Higher Education recommended that universities graduates obtained standard core competencies. However, Universitas Jambi has not yet developed an instrument to measure students' core competencies. Due to the fact, one of aims this project is to develop students and graduates assessment rubric of soft skills, hard skills and competiveness (SHC). Qualitative content analysis on literature review, existing instrument and transcription of FGD was conducted to reduced indicators of SHC. Content validity was obtained through workshop among the educators, while consistency of the instrument was tested by Cohen Kappa test agreement. The result of the SHC assessment rubric was specified as follows: Component of
This study is aimed to examine skills of 21st century students including three main skills; soft ... more This study is aimed to examine skills of 21st century students including three main skills; soft skill, hard skill and competitiveness. Soft skill was classified into six sub-skills; communication, IT, numeracy, learning how to learn, problem solving, and teamwork. Ten indicators indicated hard skills, while competitiveness includes entrepreneurship, life-long learning and employability. Students’ self-report questionnaire was distributed to 600 hundred of the second to fifth year students at Science Technology, Humanities, Economic and Business, and Husbandry faculty. As many as 507 filled questionnaires were returned. The findings show that the overall 21st century skills of students were at average level. Soft skills, hard skills and competitiveness of students were at average level. All of sub components of soft skills and competitiveness were also at average level. These findings implied that the graduate candidate was not prepared enough with 21st century skills, which are ver...
Jurnal Akuntansi
Performance Measurement System (PMS) including Performance Accountability is the obligation of ev... more Performance Measurement System (PMS) including Performance Accountability is the obligation of every institution to be implemented accurately and measurably. Government AgencAy Performance Accountability System (SAKIP) which has been regulated in PP no. 29 of 2014 contains regulations of the President of the Republic of Indonesia regarding general regulations for the implementation of SAKIP. The purpose of this study was to determine the effect of the PMS factors on the implementation of SAKIP in the Jambi provincial government by connecting the 5 factors of the PMS and the implementation of SAKIP that influenced them. Specifically, the objects or parts of local government organizations that can explain this problem are the existing agencies, agencies and bureaus or regional apparatus organizations that are under the auspices of the provincial government. The research method used is descriptive quantitative. The warp Partial Least Square (warpPLS) program is a variance-based data pr...
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Papers by Yuliusman Yuliusman