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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad PEKBIS JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal RAK (Riset Akuntansi Keuangan) Journal of Management Accounting, Tax and Production Accounting Analysis Journal
Yuneita Anisma
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Economics, Econometrics & Finance Education Physics Social Sciences Other

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Pengaruh Profitabilitas, Leverage, Porsi Kepemilikan Saham Publik Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility Dalam Laporan Tahunan Perusahaan Food & Beverages Yang Listing Di Bursa Efek Indonesia Lamia, Fathia Vivie; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to empirically examine the effect of profitability, leverage, the portion of public ownership and board size on corporate social responsibility disclosure coorporateThe population of this study are Food & Beverages company listed in Indonesia Stock Exchange (2009-2012). The sample is part of the number and characteristics possessed by the population. The sample selection was conducted using purposive random sampling as many as 18 companies. Data analysis in this study uses regression analysis is basically the study of the dependence of the dependent variable (bound) with one or more independent variables (explanatory variables / bound)Based on the first hypothesis indicates that there is a partial significant effect of CSR Disclosure profitability. Under the second hypothesis indicates that there is a partial significant effect of leverage on CSR Disclosure. Under the third hypothesis indicates that the partial there is significant influence between the Public Shareholding Portion CSR Disclosure in Companies Food and Beverage. Based on the fourth hypothesis indicates that there is no partial significant effect between the size of the Board of Commissioners on CSR Disclosure in Companies Food and Beverage. Based on the above calculation values obtained coefficient of determination (R2) of 0.371. This suggests that the Profitability, Leverage, Public Shareholding Portion, Size BOC and CSR simultaneously providing 37.10% of the effect of CSR disclosure.Keywords: Profitability, Leverage, Public Shareholding Portion Size BOC and Disclosure of Corporate Social Responsibility
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH YANG TERDAFTAR DI BANK INDONESIA Liora, Elsa Fibeany; Taufik, Taufeni; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to compare the financial performance of Islamic bankingwith conventional banking in the period 2010-2012 by using financial ratios. Financial ratios used consisted of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Assets (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), and Loan to Deposit Ratio (LDR).The population in this research is 134 companies Islamic banking andconventional banking which are listed Bank of Indonesia during the period of 2010-2012 while the amount of the research samples are 20 banks, is 10 conventional banks and 10 islamic banks. This study using hypothesis testing the "Independent Sample t-Test" to see the difference in the financial performance of Islamic banking with conventional banking as a whole.The results showed that Non Performing Loan (NPL), Return On Assets(ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO) do not differ significantly between Islamic banks with the conventional banks, Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) that showed significant differences between Islamic banking and conventional banking. The signifiant value of the Capital Adequacy Ratio (CAR) 0.005, Loan to Deposit Ratio (LDR) 0.000, Non Performing Loan (NPL) 0.598, Return On Assets (ROA) 0.845, and Biaya Operasional terhadap Pendapatan Operasional (BOPO) 0.259.Keywords: Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Assets (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR)
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah, Dan Sistem Pengendalian Intern (Internal Audit) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Kuantan Singingi) Yensi, Desy Sefri; Hasan, Amir; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of human resource competencies, implementation areas of financial accounting system and internal control system (internal audit) on the quality of financial reporting by local governments throughout the research object SKPD KuantanSingingi district numbering 26 on education. The sampling technique using simple random sampling. The method of data collection is by distributing questionnaires. Analysis using multiple regression. The results of this study it is concluded that the competency of human resources and the application of financial accounting systems area positively significant effect on the quality of financial reports while the variable region of the internal control (internal audit) does not affect the quality of local government financial reports. In this study the magnitude of the effect that the R2 of 0.448 or 44.8% indicated that the competency of human resources and the application of financial accounting system areas affecting the quality of financial reporting area of 44.8%, because in the world of government, every part of government must by right people, which has competence in accordance with the predetermined qualifications. So is the application of financial accounting system has an influence on the quality of the region's financial statements due to the implementation of local area financial accounting system is a medium that can support to produce reliable financial reports and are able to prepare and present the financial statements of qualified regional and meet government quality characteristics of financial statements predefined area. While by 55.2% influenced by other variables.Keywords: quality of financial reports, human resources competencies,implementation areas of financial accounting system and internal controlsystem (internal audit)
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2012-2013 Syafrinaldi, Kiki; -, Zirman; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to test the effect of the board of directors, independent directors, the intensity of the board and the influence of corporate social responsibility to corporate value. The population in this study was all banks in Indonesia Stock Exchange as many as 33 companies. This study used purposive sampling method, then there are 31 conventional banks that listed in Indonesia Stock Exchange on 2012-2013 that meets the criteria of the sample. Analysis of data using multiple regression models. The study states that the Board of Directors does not have a significant effect on firm value. Independent Commissioner has a significant effect on the corporate value. The intensity of the Board have a significant effect on firm value. and Corporate Social Responsibility (CSR) has a significant effect on firm value. This means the Commissioner of the Independent, and the intensity of the Board of Corporate Social Responsibility (CSR) which is a factor that needs to be used as a material consideration in the management of the corporate value.Keywords: Board of Directors, Independent Commissioner, Intensity Board and Corporate Social Responsibility (CSR), Corporate Values
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Pratama, Atma; Anugerah, Rita; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The aims of this study is to analyze the influence of firm characteristics on voluntary disclosure in annual report in Indonesia. Factors tested in this study are ownership dispersion, firm age, leverage, return on equity. Collecting data is using porposive sampling methode to the manufacturing companies that listed in Indonesian Stock Exchange during 2012. This study uses content analysis to measure the extent of voluntary disclosure. There are 103 voluntary disclosure items to detect the extent of voluntary disclosure. This study used agency theory, stakeholder theory, and signal theory to explain lingkage between variables. This research uses multiple regression that use to examine the influence of firm characteristics on voluntary disclosure in annual report. The result of this research showed those independent variables that have significant influence on extent of voluntary disclosure is leverage and return on equity. However, firm age and ownership dispersion do not show significant influence on the extent of voluntary disclosures.Keywords: Annual Report, Firm Characteristics, Voluntary Disclosure, Voluntary Disclosure Items.
PENGARUH RENTABILITAS MODAL SENDIRI, SOLVABILITAS, PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Saleh, Ahmadin; -, Desmiyawati; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims are to proved the impact of equity rentability, solvability (DER), profitability (ROA) and liquidity (CR) to the dividend policy. The population of this study are the whole manufacturing company that listed at Indonesia’s Stock Exchange on Year 2011-2013 as many as 164 companies. Meanwhile the sample determine used purposive sampling method. The company that meet the cirteria are only 68 companies. To analyze the data was used multiple regression method. According to the study result, equity rentqbility (RMS) has a positive and significant effect to the Dividen Payout Ratio. Debt to Equity Ratio (DER) has a positive and significant effect to the Dividen Payout Ratio). Return on Asset (ROA) has a positive and significant effect to the Dividen Payout Ratio. Current Ratio (CR) has a positive but not significant effect to the Dividen Payout Ratio.Keywords: Equity Rentability, Debt To Equity Ratio, Return On Asset Current Ratio, Dividen Payout Ratio.
PENGARUH AKSES PAJAK, FASILITAS, SOSIALISASI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Handayani Barus, Stephanie Amelia; ', Kamaliah; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Motor vehicle tax is one of the biggest contributor in original income for finance regional development areas of the province. Therefore the admission should continue to optimized in order to reach the target expected by the local government. This study aims to examine the influence of tax access, facilities, taxation socialization and quality of service on compliance compulsory motor vehicle tax. The population of this study is the tax payers of the registered motor vehicleon SAMSAT office in Pekanbaru. The technique of data collection on these studies is uses convenience sampling method and calculation of determining the sample uses Slovin Formula so that the number of samples used are 100 respondents. The type of data in this study are primary data that using questionnaires and analyzed by using SPSS 20. Then, the data analyzed for hypothesis testing using multiple linear regression analysis approach. The results of this research found that access taxes, facilities, and quality of service affect compliance compulsory motor vehicle tax at the level of significance5% (b1= 3,479, b2= 3,068, b4= 2,512). Otherwise, taxation socialization do not affect compliance compulsory on the level of significance of 5% (b3= 0,819).Keywords: Access taxes, facilities, quality of service, taxation of socialization, and taxpayer compliance
PENGARUH PENGENDALIANINTERN, KOMITMEN ORGANISASI, SUMBER DAYA MANUSIA DAN GOOD GOVERNANCETERHADAP KINERJA INSTANSI PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah Kota Pekanbaru dan Kabupaten Kampar) Putri, Sonia Sischa Eka; ', Kamaliah; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of internal control, organizational commitment, human resources, and good governance on the performance of local government in District Government of Pekanbaru city and Kampar. The samples use were as manyas 57 people are respondents. The population in this study is 63 working units Pekanbaru and Kampar district. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression with the help of software SPSS version 20. The result showed that: (1) Internal Control has significant influence on the performance of local government, (2) Organizational Commitment has significant influence on the performance of local government, (3) Human resources has significant influence on the performance of local government, and (4) Good Governancehas significant influence on the performance government. From all the testingist done it can be concluded that the variables of internal control, organizational commitment, human resources, and good governance that it used to explain 64,4% of performance of local government variables. While there meaning 35,6% are influence do rexplained by other variables not included in this study.Keywords: Internal Control, Organizational Commitment, Human Resources, Good Governance, and performance.
PERSEPSI PENGUSAHA USAHA MIKRO KECIL MENENGAH TERHADAP JASA AKUNTAN PUBLIK (Studi Empiris Pada Disperindag Bukittinggi) Azima, Fauzan; Anisma, Yuneita; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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SMEs or Micro, small and medium enterprise have a role in creating new jobs. And can complement the activities of tourism in Bukittinggi. SMEs play a role in its development is very important and very large in advancing the growth and development of the indonesian economi, and can absorb the unemployed to return to work. This study aims to determine differences in perceptions of entrepreneurs ukm consisting or micro, small and medium enterprise to public accounting service. (Empirical Studies on cooperative departement of industry and commerce Bukittinggi )And to analyze the data in this case the researchers used computer assistance program spss version 21, where the sample used that SMEs in bukittinggi with about 100respondents consisted of 89 micro enterprises, 9 small businesses, and 2medium businesses. The formula used to determine the sample slovin, as well as a sampling technique by purposive sampling. Data collection through questionnaires. According to a study that researchers do to enterpreneurial SMEs, and the results of the study researchers can concluded that the larger the scale of business in bukittinggi the perception of accounting service, auditing service, tax service, and management service will be higher.Keywords:Perception, accounting service, auditting service, tax service, management consultation service.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH DAN TINGKAT PENGUNGKAPAN SUKARELA LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada SKPD Provinsi Riau) Putri, Firstcilia Eldy; Anisma, Yuneita; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimes to examine the effect of the presenting of regional financial report, accessibility of regional financial report and level of regional financial report voluntary explanation to accountability of financial. The population of research is SKPD in Provincial Goverment of Riau. This study is using primer data. Data analysis for hypothesis test was done with Statistical Product and Service Solutions (SPSS). There are 93 questionnaires were sent, but only 87 questionnaires are returned. The variables were examined presenting of regional financial report, accessibility of regional financial report and level of regional financial report voluntary explanation to accountability of financial. The results of this research showed presenting of regional financial report has an effect to the accountability of financial with 0,004 significance, accessibility of regional financial report has an effect to the accountability of financial with 0,025 significance and level of regional financial report voluntary explanationhas an effect to the accountability of financial with 0,000 significance. The results of this research also showed that coefficient R square is 56,2%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: presenting, accessibility, level of voluntary explanation, accountability
Co-Authors ', AL Azhar A ', Kamaliah ', Rofika Adrian Freddy Hilman Ahmadin Saleh, Ahmadin Alnoprika Muluk Amir Hasan Anak Agung Gede Sugianthara Andreas ' Anggela, Anggela Anggreini Permata Sari Annisa Rindani Atma Pratama, Atma Azwir Nasir Balqish, Meylannisa Bunga Pramudia Putri Christina ' Cristina ' Desmiyawati ' Desmiyawati -, Desmiyawati Desy Sefri Yensi Devi Safitri Edlin, Debby Nadya Elian Susanti Elsa Fibeany Liora EMRINALDI NUR DP Fadel Iswandi Prawira Fakhri - Fathia Vivie Lamia Fauzan Azima Fazdlilah Adri Finta Isfa Nofianti Fitriatul Aini Greace Angelina Simangunsong Ichsan Randiza Imam Trianto Isna Kurniati Isworo Wulandari JANSEN MARIN MARTUA HS Jelfani Saragih Sumbayak Juliana - Kamaliah ' Kennedy ' Kennedy - Ketut Tirtayasa Kiki Syafrinaldi, Kiki Kirmizi ' Liza Rahayu M Rusli M. Rasuli Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Akbar S Niken Anindhita Oetary Triyani Ostari, Vina Pakar Firdaus Putra, Adhitya Agri Putri, Firstcilia Eldy Putri, Tri i Aulia R. Adib Al Khalish Rachmat Handani Rahmadani, Syahira Raihanil Jannah Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Runaily Rheny Afriana Hanif Rheny Afriani Anif Riska Natariasari Riski, Ahmadi Madi Rita Anugerah Rofika ' Rofika Rofika, Rofika Rossy Amalina Anjani Sisca Mutiara Sari Sonia Sischa Eka Putri Sonia, Dewi Puspita Sri Rahmi Utami Stephanie Amelia Handayani Barus, Stephanie Amelia Syaidina Efri Saputra Taufeni Taufik Taufik Edrin Saputra Tedi Permadi Tetty Mawarni Vina Kurniaty Vince Ratnawati Wahyudi Saputra Wulan Desriza Putri Xenia Amelia Yoza, Fidela Inaya Putri Yulvarizal, Trysa Yundari, Yundari Yusaz, Agnisa Cesidahrila Yusralaini Yusralaini, Yusralaini Zainal Abidin Zainal Abidin Zein Zarefar, Arumega Zirman ' Zirman - Zirman -, Zirman Zirman Zirman