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All Journal Jurnal Pekommas Empowerment : Jurnal Pengabdian Masyarakat J-MAS (Jurnal Manajemen dan Sains) Jurnal Basicedu Jurnal Ipteks Terapan Journal of RESIDU Journal Publicuho Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL EKONOMI SAKTI (JES) JPSI (Journal of Public Sector Innovations) JURNAL ADMINISTRASI NUSANTARA (JAN) Jurnal Development pendidikan, science, teknologi, dan ekonomi Jurnal Basicedu Journal of Business Studies and Management Review Economics, Business, Management, & Accounting Journal
Vivi Herlina
STIA Nusantara Sakti Sungai Penuh
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences

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Komparasi Perbedaan Persepsi Antara Penyusun dan Pengguna Laporan Keuangan dalam Rangka Perubahan Sistem Akuntansi Pemerintah Berbasis Akrual di Kota Sungai Penuh Herlina, Vivi
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 4 No. 2 (2024): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v4i2.53

Abstract

This study aims to analyze the comparative Differences in Perception Between Compilers and Users of Financial Reports in the Region in the context of Changing the Accrual-Based Government Accounting System in Kota Sungai Penuh. This study uses a qualitative approach by conducting an interview process with informants to conduct the data analysis and triangulation process. The results of this study explain that there are differences in the perceptions of Compilers and Users regarding the implementation of Accrual-Based Accounting, compilers understand more in terms of compliance with the regulations. The implication of this study is that for the successful implementation of an accrual-based system, competent human resources are needed.
Pengaruh Dana Desa dan Alokasi Dana Desa Terhadap Tingkat Kemiskinan di Kecamatan Sitinjau Laut Kab. Kerinci Herlina, Vivi
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 1 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i1.68

Abstract

The purpose of this study is to analyze the effect of Village Funds (DD) and Village Fund Allocation (ADD) on the poverty rate in Kec. Sitinjau Laut District, Kab. Kerinci. The data used are secondary data consisting of poverty rate data, Village Fund data and Village Fund Allocation data in 2024. The analysis method used is multiple linear regression which is then analyzed for the magnitude of partial influence and also simultaneous influence. The results of the partial test showed that there was no significant effect between Village Funds and Village Fund Allocation on the Poverty Rate, while the results of the simultaneous test showed that there was no significant effect between Village Funds and Village Fund Allocation on the Poverty Rate in Kec. Sitinjau Laut.
PENGARUH PERSEPSI DUKUNGAN ORGANISASI INTERNAL TERHADAP KOMITMEN AFEKTIF UNTUK BERUBAH: (STUDI PADA BAGIAN ORGANISASI DI SEKRETARIAT DAERAH KABUPATEN KERINCI) Herlina, Vivi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 1 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.804 KB) | DOI: 10.36694/jimat.v12i1.313

Abstract

The purpose of this study was to determine whether there is an influence of internal organizational support perception toward affective commitment to change the employees of the Sekretariat Daerah Kabupaten Kerinci. As an independent variable, namely organizational support and the dependent variable is the affective commitment to change. The sampling process using a questionnaire which further calculation process validity test and reliability test. The analytical method used is linear regression and t-test to determine the magnitude of the influence between the internal organizational support perception for affective commitment to change. The linear regression equation of the results obtained was Y = 29.348 + 0.328X. The result of t-test value was 4.115 and the t-table is 1.668. Because the t value is greater than t-table, this indicates that there is a significant influence between the variables of Internal Organizational Support Perception on Affective Commitment to Change
Pengaruh Kompetensi dan Disiplin terhadap Kinerja Pegawai pada Kantor Camat Sitinjau Laut Kabupaten Kerinci Fahdillah, Yosi; Herlina, Vivi
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 2 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i2.85

Abstract

This study aims to examine the influence of competence and discipline on employee performance at the Kecamatan Sitinjau Laut Kabupaten Kerinci, both simultaneously and partially, and to identify the most dominant variable affecting performance. The research questions focus on whether competence and discipline significantly affect employee performance, the extent of their influence, and which variable contributes most prominently. The analysis is based on indicators representing competence and discipline and their relationship to performance outcomes. The findings indicate that competence positively influences employee performance, as supported by relevant statistical tests. Discipline also contributes to performance improvement, though with a different level of impact compared to competence. When analyzed simultaneously, both variables show a significant effect on employee performance, as demonstrated through regression analysis. Among the two, competence emerges as the more dominant factor. These results suggest that enhancing employee competence and reinforcing workplace discipline are effective strategies for improving performance in local government institutions.
Pengaruh Kualitas Pelayanan Pendidikan dan Profesionalisme terhadap Kepuasan Mahasiswa di STIA Nusantara Sakti Sungai Penuh Vivi Herlina
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 1 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i1.144

Abstract

Penelitian ini bertujuan untuk melakukan kajian tentang bagaimana pengaruh kualitas dan profesionalisme dalam pelayan jasa pendidikan terhadap kepuasan mahasiswa di Sekolah tinggi Ilmu Administrasi Nusantara Sakti Sungai Penuh. Metode penelitian yang digunakan adalah metode diskriptif kuantitatif dan pengolahan data menggunakan program SPSS 21. Pemilihan para responden dalam penelitian ini berasal dari mahasiswa sebanyak 90 orang untuk dijadikan responden. Instrument penelitian adalah pengumpulan data melalui kuisioner dan observasi lapangan. Dalam penelitian ini menggunakan variabel penelitian yang terdiri dari variabel independent (bebas) adalah kualitas dan profesionalisme sedangkan variabel dependent (terikat) adalah kepuasan mahasiswa. Hasil penelitian ini yaitu terdapat pengaruh yang signifikan secara simultan antara kualitas dan profesionalisme dalam pelayanan jasa pendidikan terhadap kepuasan mahasiswa.
Co-Authors Ariani, Fatma Efvy Zamidra Zam Enny Sestriyenti Fahdillah, Yosi Indra Budaya, Indra R, Ferdinal Sandra, Elvina Sestriyenti, Enny Syahmardi Yacob