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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis The Asia Pacific Journal Of Management Studies Jurnal Ilmiah Akuntansi Kesatuan Jurnal Manajemen Universitas Bung Hatta Jurnal Inovasi Penelitian Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat (ABDIRA) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Bansi (Jurnal Bisnis Manajemen Akuntansi) Journal of Social And Economics Research Publikasi Riset Mahasiswa Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Creative Student Research Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Jurnal Kendali Akuntansi Jurnal Informatika Ekonomi Bisnis International Journal of Management Research and Economics Journal of Accounting, Management, Economics, and Business Jurnal Manajerial dan Bisnis Tanjungpinang Jurnal Pengabdian Sosial journal of social and economic research Cahaya Pengabdian

Meirina, Elsa

Sekolah Tinggi Ilmu Ekonomi KBP

Author-ID : 1507524

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Transportation Other

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Pengaruh Teknologi Informasi Terhadap Kinerja Organisasi Universitas Kota Padang Dengan Budaya Organisasi Sebagai Variabel Moderasi Elsa Meirina; Mike Kusuma Dewi
JURNAL PUNDI Vol 5, No 1 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i1.325

Higher education is a higher education organizing unit as an advanced level of secondary education in the education pathway and has a strategic function, namely as a cultural center, the development of science and technology and as a moral force. This situation can be realized if well managed and able to show the resources in an organization that play a role in achieving success. The problem that arises is that universities have experienced fundamental changes that have never happened before, namely problems related to organizational performance, especially universities in the city of Padang, as a whole is not optimal, this is indicated by the implementation of services related to complicated student UKT payments, inadequate qualifications of lecturer workforce the number of student applicants and students accepted is small and the number of published studies and publications is relatively limited due to the system. In this study, the hypothesis is obtained that information technology (X) has a positive and significant effect on organizational performance at the University in Padang City. This can be seen from the significance value (sig.) Of information technology of 0.000 <0.05 and organizational culture (Z) moderates the significant influence of information technology (X) on organizational performance (Y). the real level is 0.05. Data processing using SPSS Ver.25.Keyword: Information technology, Organizational performance, Organizational Culture

MEKANISME GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERBANKAN Elsa Meirina; Henryanto Abaharis
JURNAL PUNDI Vol 3, No 3 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v3i3.195

This study aims to examine the mechanism of Good Corporate Governance And Leverage On Banking Financial Performance. the population is a banking company registered on the IDX in 2016, which is 43 companies. The sample collection technique has been done using a purposive sampling method and based on predetermined criteria, 8 companies have been selected as samples. The company's financial report data has been obtained from the official IDX website. The analytical method used is panel data regression analysis with the help of E-Views 8. The initial test is to test the Chow-Test to decide whether the Pooled Least Square method or Fixed Effect is used; and the Hausman-Test test to decide whether the Fixed Effect or Random Effect method can be used. The results showed that Managerial Ownership variables have a positive and not significant effect on financial performance that is proxy by ROA, the board of directors has a positive and significant effect on financial performance (ROA), leverage has a positive and not significant effect on financial performance (ROA).

Pengaruh Partisipasi Anggaran, Informasi Asimetris Dan Budget Emphasis Terhadap Slack Anggaran Elsa Meirina; Afdaluddin Afdaluddin
JURNAL PUNDI Vol 2, No 3 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Budget slack is a behavior of individuals and organizations in preparing budgets even more so if the budget is used as a basis for performance measurement. The occurrence of a budget slack, namely budgetary slack will make the performance look better in the eyes of superiors if they can achieve the budget goals. Budgetary slacks are often used to overcome uncertainties predicting the future and the allocation of resources will be carried out based on the projected budget costs, so that slack makes flexible. Budgetary participation, asymmetric information, and budget emphasis are factors that influence the occurrence of budget slack. The study was conducted at the Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) of West Sumatra with a total of 50 respondents consisting of heads of departments, heads of fields, sub-sections, and other employees related to the budget. Data sources in this study are questionnaires that use multiple regression analysis. The results of the research that have been conducted show that asymmetric information affects the occurrence of budget slack. Information owned by subordinates or superiors is the basis for setting the markup level on the budget.

Ukuran dan spesialisasi industri kantor akuntan publik mempengaruhi kualitas audit dengan variabel moderasi tingkat risiko litigasi perusahaan Elsa Meirina; Oakar Alexander
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Artikel ini meneliti tentang pengaruh tingkat risiko ligitasi perusahaan pada hubungan antara ukuran dan spesialisasi industri kantor akuntan publik terhadap kualitas audit

PENGARUH PEMAHAMAN AKUNTANSI DASAR DAN KEAHLIAN PENGOPERASIAN KOMPUTER PADA MAHASISWA AKUNTANSI TERHADAP PENGGUNAAN KOMPUTER AKUNTANSI Elsa Meirina
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Teknologi dan sistem informasi berkembang pesat sehingga hampir seluruh pekerjaan bisa dilakukan dengan bantuan komputer. Penelitian ini mengangkat fenomena tentang keahlian dalam mengoperasikan komputer akuntansi untuk menyelesaikan siklus akuntansi. Pengaruh pemahaman akuntansi dasar dan keahlian komputer terhadap penggunaan komputer akuntansi pada mahasiswa akuntansi.

Pengaruh Partisipan Anggaran dan Akuntansi Pertanggung Jawaban terhadap Kinerja Manajerial PDAM Kota Padang Elsa Meirina; Gusairo Rigilang Aziora
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.229

ABSTRACTThis study aims to determine the effect of budget participants and accountability accounting used in the PDAM Kota Padang in order to improve managerial performance. Classified as quantitative research. The population used in this study are all employees working in PDAM Padang City, so the sample of this study is employees who occupy lower level managerial positions. This is because the policy of the company only allows lower-level managers (assistant managers) who are allowed to answer respondents. A total of 36 respondents, and the sampling technique is using proprietary sampling techniques and using a simple linear regression test with independent variables budget participants and accountability accounting as well as managerial performance dependent variables in PDAM Padang City. The results of this study from 36 respondents after testing it can be concluded that budgetary and accounting participant accountability for managerial performance has a significant positive effect.Keywords : Budget Participants, Responsible Accounting and Managerial Performance.

IMPLEMENTASI BAURAN PEMASARAN JASA TERHADAP KEPUTUSAN WISATAWAN MENGUNJUNGI OBJEK WISATA PULAU PASUMPAHAN Henryanto Abaharis; Elsa Meirina
JURNAL PUNDI Vol 3, No 3 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v3i3.189

ABSTRACT The development of tourism business can have a positive impact in the effort to contribute to the country's foreign exchange earnings, increasing business opportunities and new jobs, increasing government and community revenue. The purpose this study is to determine whether the influence of the implementation of service marketing mix (product, price, place, promotion, people, process and physical evidence) affect the decision of tourists visiting the tourist object of Pasumpahan island. In this study this population refers to tourists who have visited the tourist object Pasumpahan Island, samples taken as many as 100 respondents using convenience sampling techniques. Data analysis techniques used are observations, questionnaires and documentation. Method used in this study is multiple linear regression analysis , the results obtained show that the product, price, place, process has no significant effect on the purchase decision, while promotion, people and physical evidence significantly influence the purchase decision. Keywords : Product, Price, Promotion, Place, People and Physical Evidence influence the purchase decision.

Co-Authors Abaharis, Henryanto Afdaluddin Afdaluddin Amalia Syafitri Ananda, Febryandhie Annisa Annisa Dewi, Mike Kusuma Eflin, Niki Felia Anggraini Gina Septiana Gusairo Rigilang Aziora Helza Putri Nela Hermanto, Yondra Hidayat, Teguh Jannati, Ravikatul Lastri Anggi Fani Lathiva Gusna Diva Lathiva Gusna Diva Melfia Melfia Nazira, Nurul Niki Eflin Ningsi, Sepri Hati Oakar Alexander Ovianti, Rima Putra, Gerry Hamdani Rahmadia Martin Rivandi, Muhammad Sabablat, Lisha Ruraria Salkia Okta Yuaurelli Sari, Eliza Sari, Laynita Septiano, Renil Sinta Reflina Susanti, Febsri Syamanda, Rahmi Nofra Tasya Virgia Teddy Haryadi Umar, Desyani Virgia, Tasya Windi Gusmelianti Windi Gusmelianti Wismarita Wismarita Zulvia, Dewi

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