Yusnaini Yusnaini

Universitas Sriwijaya | UNSRI · Accounting Program

The first objective of this research is to develop indicators of carbon emission disclosure in Indonesia, while the second objective is to analyse the determinants of carbon emission disclosure. This research resulted in the development of carbon emission disclosure indicators. The development recommendations were derived from a review of scientifi...

This study analyzes the effect of university social responsibility on environmental accounting disclosure with entrepreneur value as a moderating variable in Asean universities with the population in this study are all universities that are categorized as having a top 10 ranking based on World Class University and publish their reports with the per...

This article discusses the potential for using the Viable System Model (VSM) as a new approach in developing accounting information systems. This article takes the form of a systematic literature review. The analysis was carried out using a comparative approach between the System Development Life Cycle (SDLC-Model) and the Viable System Model (VSM)...

This study aims to examine the research output on Carbon Emissions Disclosures from 2005 to 2023. This study found a link between Carbon Emissions Disclosures, GHG Disclosure, and Climate Change Disclosures. The relationship between all three has received research attention. The study describes the interaction between Carbon Emissions Disclosures,...

Cyber security disclosures as risk factor disclosures are particularly important. The importance of cyber security disclosure decisions is intensified by a significant number of data breaches that occur throughout the year raising serious concerns about corporate cyber security programs. Costs of data breaches can be significant. On the other hand,...

This research aims to test and analyze the influence of agency costs, intellectual capital, managerial ownership, and institutional ownership on firm value with financial performance as a moderating variable. The population in this study are LQ45 index companies listed on the Indonesia Stock Exchange (BEI) for the 2020–2022 period. This research us...

The purpose of this study is to examine the elements of the fraud hexagon that affect fraudulent financial reporting and also examine the influence of the power distance culture interaction on the relationship between the elements of the fraud hexagon on fraudulent financial reporting. This study uses financial statement data for 2018-2021 collecte...

This research aims to examine the influence of local government characteristics and audit findings on financial performance moderated by the level of local government responsiveness. The population and sample are 180 districts and cities. secondary data from inspection reports. Financial reports audited by BPKRI from 2017 to 2019. Panel data regres...

This study examines the effects of financial distress, free cash flow and employee diff on earnings management. Companies that experience financial difficulties and have little free cash flow are predicted to carry out earnings management to hide poor financial performance. Companies that experience an increase in the number of workers which is not...

This paper aims to show the role of the triangle model of responsibility theory in the responsibility of detecting fraud which is one of the duties of internal auditors, especially government internal auditors. The theory suggests that perceptions of responsibility are a direct function of the strength of the three psychological relationships betwe...

The purpose of this study was to analyze the effect of objectivity, organizational arrangements, and auditee attributes on internal audit effectiveness with management support as a moderating variable in the Internal Supervisory Unit at State Universities in Sumatra. The sample of this study was 205 respondents as the Internal Supervisory Unit (Sat...

The objective of this research is to investigate the impact of various factors, namely profitability, liquidity, leverage, sales growth, board size comprising of a board of commissioners and a board of directors, company size, and management efficiency, on financial distress in the context of the Covid-19 pandemic. Financial distress refers to the...

This study aims to conduct a comprehensive analysis of the factors that influence the quality of internal audits. Additionally, the study examines the effect of these factors on internal audit quality, with the role conflict variable acting as a moderator. The data used for analysis are questionnaire responses from 130 members of the Internal Super...

Abstrak Permasalahan yang dihadapi para pelaku UMKM adalah masih minimnya pengetahuan mengenai proses pencatatan transaksi digital di era perkembangan teknologi yang terus meningkat. Pencatatan transaksi keuangan berbasis aplikasi ini perlu dipahami oleh pelaku UMKM karena terkait dengan perkembangan zaman, serta dapat mengatasi pemasalahan dalam k...

The purpose of this study is to test and provide empirical evidence regarding causal cognitive mapping techniques in reducing framing bias in decision making. In this study, the bias that occurs can be measured through the risk preferences of decision makers, namely the tendency to be risk averse or risk seeking. This study used a 2×2 between subje...

This study aims to examine the effect of entrenchment effect and corporate governance on audit quality as measured by accrual quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020 as a sample. The final sample of this study was 39 companies with a total of 117 observations. This study uses multiple l...

This study aims to examine the perception of responsibility for detecting fraud in government internal auditors. This research is important to know the intrinsic factor of the auditor in his responsibility to detect fraud. These factors are the cognitive style and personality of the auditor. Personality is the novelty of this research based on the...

At this time the organization has adopted a group or team-based structure in operation and coordination in order to improve performance (Libby and Thorne, 2009; Chenhall, 2008). However, team-based structures are not necessarily able to improve performance. Economic literature states that working in a team can decrease performance due to potential...

This study aims to examine the effect of the internal control system, the use of information technology, the application of regional financial accounting systems on regional financial accountability. This research is a quantitative research conducted in Muara Enim Regency. The research instrument methods used in this study were observation, intervi...

Theoretically there are four stages in ethical decision making, namely identification of an ethical dilemma, ethical judgment, ethical intention, and ethical action. This study examines the relationship between perceived moral intensity and the first three stages of the ethical decision-making process for accounting students. This study uses an exp...

Penelitian ini menganalisis strategi pajak, beban pajak tangguhan, dan struktur modal terhadap nilai perusahaan. Perusahaan Perkebunan BEI periode 2017-2021 dievaluasi. Data observasi dapat dianalisis dengan menggunakan uji asumsi klasik, regresi linier berganda, uji individu, uji simultan, dan uji determinasi. Perencanaan pajak tidak beri dampak n...

Sejarah Artikel: Diterima: 05 Agustus 2022 Disetujui: 27 Agustus 2022 The purpose of this study to empirically examine the Effect of Good Corporate Governance and Accounting Conservatism on Earnings Management. Good Corporate Governance in this study includes the audit committee, the size of the board of commissioners, managerial ownership. The pop...

Purpose: This study aim for testing the effect of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on the Quality of Accounting Information System (AIS). Design/ methodology / approach: This research is an associative quantitative research. The data used in this research is secondary data; previous research b...

BUMDes is a form of village institution which has activities to carry out economic activities or business to obtain useful benefits for the welfare of the community. The existence of BUMDes is expected to improve the living standards of the surrounding village communities. For that, it is necessary to carry out a good management in its financial ma...

Virus covid-19 memberikan dampak yang cukup nyata bagi para pelaku usaha. Baik para pelaku usaha rumah tangga, usaha kecil menengah maupun usaha pada lingkup yang lebih besar lagi. Sebagai salah satu upaya pemerintah untuk mengendalikan terjadinya dampak yang cukup signifikan maka di berlakukannya kebijakan-kebijaan yang mendukung para pelaku usaha...

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan tentang pengelolaan aset dan siklus manajemen aset yang meliputi inventarisasi aset, legal audit, penilaian aset, optimalisasi aset, pengawasan dan pengendalian. Manajemen aset perlu diterapkan karena berkaitan dengan sumber kekayaan bagi suatu perusahaan. Koperasi karyawan P...

This community service aims to provide solutions for MSME actors in Kerinjing Village in increasing selling power. To deal with the problems faced by business actors in Kerinjing village, socialization and assistance are needed in introducing, providing understanding and implementing the use of social media to market the products they produce. The...

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada bagian akuntansi dan keuangan Koperasi terutama bagi Koperasi Karyawan PT. Pusri Palembang untuk mencatat dan melaporkan transaksi keuangannya. Metode kegiatan ini dengan memberikan penyuluhan dan pendampingan kepada staff akuntansi dan Manajer Akuntansi untuk...

This community service aims to help business actors, both MSMEs and home-based businesses in Kerinjing Village, in the use of E-Commerce and Digital Marketing in order to increase the added value of a product. In the face of increasingly difficult business competition, especially in this COVID-19 pandemic situation, business players need a creative...

Purpose: This service aims to socialize and offer training related to the use of online study rooms through Google Classroom And Google Form to teachers and employees at State Elementary School 23 Palembang. Method: The method used when carrying out this service activity is the lecture method and direct practice. Both provide material introduction...

In Indonesia, as in other countries, according to the requirements of the tax authorities, there is a need for reconciliation to match accounting profit and fiscal profit. Some rules are allowed in accounting standards but not in taxation. In reducing losses, the company must provide evidence of transparent financial statements that prioritize cons...

Sistem Informasi Akuntansi dapat digunakan pada semua jenis dan skala usaha, baik skala besar maupun Usaha Mikro Kecil dan Menengah (UMKM). Namun fakta dan data di lapangan menunjukkan bahwa sebagian besar UMKM dan Bumdes beranggapan sistem informasi akuntansi belum diperlukan dalam mengelola usaha bisnis bahkan terkesan mahal dan kompleks. Dari fe...

Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in th...

The purpose of this research aims to determine the impact of Local Own Revenue, Balanced Funds, Economic Growth, and Excess of Budget Calculation (SiLPA) on Capital Expenditure as long as the implications to provincial government financial performance in Indonesia from 2011 to 2019. The province government financial reports from across Indonesia as...

Today whole society is concerned about the environment pollution and social problems that can be addressed, at least in part, by identifying, measuring, disclosure and assessing the interactions between business and the environment. Doing its business, the company has a responsibility not only to the owners of capital (stockholders), but also has r...

Kegiatan pengabdian ini ditujukan kepada mahasiswa jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya kekhususan audit dalam bentuk pelatihan praktik kerja auditor yang dihubungkan dengan indikator-indikator dari kualitas audit. Tujuan dari kegiatan pengabdian ini adalah untuk menambah pengetahuan dan membuka wawasan, disamping teori yang tel...

This Community Service Activity aims to train the Management (Ta'mir) and youth of mosques at the mosque in Kerinjing Village to (a) understand the importance of financial statements as a form of responsibility for the mandate they carry out, and (b) understand the importance of Standard financial statements in order to provide more macro benefits,...

Salah satu pihak yang merasakan dampak buruk dari COVID-19 adalah Usaha Mikro, Kecil dan Menengah (UMKM). Pada UU No. 20/200 disebutkan bahwa UMKM adalah perusahaan kecil yang dimiliki dan dikelola oleh seseorang atau dimiliki oleh sekelompok kecil orang dengan jumlah kekayaan dan pendapatan tertentu. Dalam beberapa krisis yang sempat terjadi sebel...

Among all sectors, the government sector is in second place by the number of frauds. According to the Global Corruption Barometer (2020), Indonesia ranks third in terms of corruption among Asian countries. The purpose of this study is to determine the factors influencing fraud with unethical behavior as intervening variable on local government in I...

The problem of global warming due to environmental pollution has made it necessary for companies to be widely accountable to society about their performance. Therefore, today companies must not only report on the financial performance, but also report on all non-financial aspects of their activities, such as social and environmental. Sustainability...

Pengabdian pada masyarakat ini bertujuan untuk memberikan pemahaman melalui pelatihan mengenai bagaimana perhitungan biaya produk utama dan produk sampingan BUMDES desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan. Melalui pelatihan tersebut diharapkan produk-produk yang dihasilkan oleh BUMDES pada desa tersebut dapat diperoleh biaya produksi yan...

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada Badan Usaha Milik Desa di desa Kerinjing agar mampu menghitung Harga Pokok Produksi sebagai dasar penentuan Harga Jual Produk. Adapun metode kegiatan ini dilakukan dengan memberikan penyuluhan dan sekaligus pendampingan secara langsung kepada badan usaha milik...

The purpose of this study is to investigate the effect of the implementation factors of Performance Measurement System (PMS) on government institution to the organizational performance of the Regional Device Work Unit (RDWU). Implementation, use and accountability are the stages of activity undertaken in the design of performance measurement system...

The purpose of this study is to provide empirical evidence regarding the effect of financial performance and environmental costs on environmental performance. In this study, the financial performance is calculated by the liquidity ratio, leverage ratio, and profitability ratio. Liquidity ratios are represented in the current ratio (CR) and the quic...

This study aims to determine the factors of the use of non-cash payments to the consumption levels of Pematangsiantar City students. In this study the level of student consumption as the dependent variable and the factors of using non-cash payments are perceived usefulness, perceivedease of use and perceived trust as independent variables. The popu...

The purpose of this study is to investigate the effect of customer’s attitudes on costumer intention towards sharia compliant hotel. This hotel arranged to serve customers creatively, based on sharia principles. The dimensions of the customer attitudes variable are customer attitudes of hotel operating, hotel design and hotel finance. This study ap...

This study aimed at testing and finding the influence of good corporate governance and profitability to tax avoidance. This study used secondary data from financial and annual report of mining companies registered in Bursa Efek Indonesia 2013 -2017. Purposive sampling method was used in this study. Total sample were 55 from eleven companies. Analys...

This research is aimed to evaluate the influence of intellectual capital to the company’s performance which is shown by return on equity and return on assets on the telecommunication companies that listed in Indonesia Stock Exchange. The data collection technique method used in this research is documentation of annual financial statement which has...

The purpose of this research is to test whether there is influence of Corporate Social Responsibility disclosure and leverage on tax aggressiveness. The theories used in this research are Stakeholder Theory and Debt Covenant Hypothesis from Positive Accounting Theory. The type of this research is quantitative research. The population in this resear...

This study aims to obtain empirical evidence about the influence of corporate governance structure and audit tenure on the integrity of financial statements. Population ofthis research is manufacturing companies listed on Indonesia Stock Exchange starting from 2015-2017. The sample selection used purposive sampling method and retrieved 66 companies...

This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that...

This study examines the effects of fraud type and accountability on internal auditor brainstorming effort for fraud detection. Data analysis conducted by the use of one-way ANOVA and independent sample t-test as a method. The results show that there are no significant differences brainstorming effort for internal auditors to detect fraud among eith...

Kejadian HIV/AIDS masih menjadi masalah global. Perkembangan seks terjadi karena pengaruh negatif dariluar dengan disertai tipisnya iman dan kosongnya pendidikan agama, diikuti dengan kesenangan sesaat dancara berfikir yang belum dewasa sehingga timbulnya pemikiran yang gelap dan perilaku yang menyimpangseks sebelum menikah. Tahun 2015, sebanyak 36...

Kejadian HIV/AIDS masih menjadi masalah global. Perkembangan seks terjadi karena pengaruh negatif dariluar dengan disertai tipisnya iman dan kosongnya pendidikan agama, diikuti dengan kesenangan sesaat dancara berfikir yang belum dewasa sehingga timbulnya pemikiran yang gelap dan perilaku yang menyimpangseks sebelum menikah. Tahun 2015, sebanyak 36...

The aim of this study is to investigate the role of comprehensive performance measurement systems (CPMS) on managerial performance (MP), which is mediated by procedural fairnes. In order to generate the goal of the study, the researchers conduct a survey study at manufaturing firms. We test our 84 usable data from middle and functional managers of...

This study examines the effect of cognitive style and fairness on individual performance in nonparticipative budgeting based on referent cognitions theory. This study shows the importance for organizations to understand and manage the level of justice and cognitive style of individuals in order to allocate organizational resources and improve indiv...

Based on the triangle model of responsibility (Schlerker 1994), this study examines the effects of fraud type and accountability on internal auditor perceived responsibility for fraud detection. The 3x2 between subject experimental design was conducted to address the research questions. The fraud type variable was manipulated at three levels namely...

Conventional accounting is now developing is a product of the capitalist environment, the information it contains disampaikannyapun capitalist values. The phenomenon of the failure of conventional accounting to meet people's demands for financial information is correct and fair, raise awareness among Muslim intellectuals will need accounting knowle...

Penelitian ini meneliti dampak persepsi keadilan dan manfaat perilaku individu pada alokasi sumber daya non-paticipative. Selain itu, pemantauan pemeriksaan keberadaan superior mempengaruhi perilaku karyawan. Suatu desain eksperimental, 2x2 antar subjek telah dilakukan. Para pesertanya adalah 231 mahasiswa program akuntansi. two way anova analysis...

This paper discuss how important budget gender as way to accomodate women interest. Public budgets are not merely economic tools, but summarise policies in monetery terms and express political priorities. Budgets, therefore, are not gender-neutral. They effect women and men indifferent ways, reflecting the uneven distribution of power within societ...

Based on referent cognition theory, this study examines the effects of fairness and incentive on individual performance in a nonparticipative budgeting setting. An experimental design 2x2 between subjects was conducted. Participants are as many as 88 student of accounting program in executive class. Two way ANOVA analyses are used to investigate hy...