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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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FAKTOR FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI AKUNTAN PUBLIK (Studi Kasus pada Perguruan Tinggi dengan Program Studi Akuntansi yang Berakreditasi B yang terdapat di Pekanbaru) Annisa Rindani; Kennedy -; Yuneita Anisma
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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Abstract

This study aimed to examine the effect of; intrinsic factors of work, financial rewards, labor market consideration, work social values, professional training, and professional rewards in choosing career as public accountant. It is expected that this research can help the students in considering the career they will choose. The sample of this research is the accounting students in University of Riau (UR), State Islamic University (UIN), and Islamic University of Riau (UIR) in Pekanbaru. The data is collected by using questionnaire survey. From 100 questionnaires given, 100 questionnaires are given back to the researcher, and the totals of questionnaire that can be analyzed are 92 questionnaires. The data collected is analyzed by multiple regression by using SPSS version 17.0. The result of this research showed that intrinsic factors of work, financial rewards, consideration of labor market and professional training has influence in career choosing as public accountant. Whereas, work social values and professional rewards do not has influence in career choosing as public accountant.Keywords: accounting students, career choosing, and public accountant.
Pengaruh Kompetensi Sumber Daya Manusia (SDM), Penerapan Sistem Akuntansi Keuangan Daerah, dan Penerapan Standar Akuntansi Pemerintah (SAP) Terhadap Kualitas Laporan Keuangan Daerah Pada Pemerintah Provinsi Riau (Studi Empiris Pada SKPD Provinsi Riau) Liza Rahayu; Kennedy '; Yuneita Anisma
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 aims are to analyze empiricly the impact of competence, Public Accounting System, and Public Accounting Standar partially to the Public Financial Statement Quality at Riau Province Government. The population of this research are 39 work unit i.e. Riau Province Secretary, Riau Provinsi Secretary Council, and others units, to analyzed the data is use multiple regression method.The result of this study are competence, Public Accounting System, and Public Accounting Standar have a significant effect to the Public Financial Statement Quality, it can be seen by the t-test > t tabel.Keyword: Competence, Public Accounting System, Public Accounting Standar Public Financial Statement Quality
Pengaruh Mekanisme Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Kasus pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012) Wahyudi Saputra; Desmiyawati '; Yuneita Anisma
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 was conducted to examine the effect of institutional ownership, managerial ownership, audit committees, auditors the quality and size of the company for the integrity of the financial statements. The population in this study is a manufacturing company in Indonesia Stock Exchange (IDX). The period of observation was in 2012. According to data from the Indonesia Stock Exchange there are 164 manufacturing company during the period of observation. The technique used in the determination of the sample is purposive sampling method, where the sample set by using certain criteria. Based on these criteria there are 124 (one hundred and twenty-four) companies. Analysis of data using multiple regression methods. The results stated that institutional ownership has no significant effect on the integrity of the financial statements. Managerial ownership has no significant effect on the integrity of the financial statements. Reputation KAP has a significant effect on the integrity of the financial statements. Firm size has a significant effect on the integrity of the financial statements.Keywords: Institutional Ownership, Managerial Ownership, Firm Reputation, Corporate Size and Integrity Financial Statements.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH (Periode 2012-2014) Syaidina Efri Saputra; Emrinaldi Nur DP; Yuneita Anisma
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 aimed to compare the financial performance of conventional banking with Islamic banking in the period 2012-2014 by using financial ratios. Financial ratios used consisted of Capital (CAR), Assets (NPL/NPF), Earnings (ROA, NIM/NOI and BOPO), and Liquiduty (LDR/FDR). The population in this research is 118 companies conventional banking and 11 companies Islamic banking which are listed Bank of Indonesia during the period of 2012-2014 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 Assets (NPL/NPF) and Earnings (NIM/NOI) do not differ significantly between Islamic banks with the conventional banks, Capital (CAR), Earnings (ROA and BOPO) and Liquidity (LDR/FDR) that showed significant differences between Islamic banking and conventional banking. The signifiant value of the Capital Adequacy Ratio (CAR) 0.016, Non Performing Loan/Non Performing Financing (NPL/NPF) 0.055, Return On Assets (ROA) 0.015, Net Interest Margin/Net Operating Income (NIM/NOI) 0,504, Biaya Operasional terhadap Pendapatan Operasional (BOPO) 0.006, and Loan to Deposit Ratio/Financing to Deposit Ratio (LDR/FDR) 0.000.Keywords : CAR, NPL/NPF, ROA, BOPO
ANALISIS PENGARUH KELAYAKAN PENILAIAN KREDIT (ANALISIS 5C) TERHADAP RESIKO KREDIT MIKRO (Studi Empiris pada Seluruh Bank Konvensional yang Terdapat di Kota Pekanbaru) Sri Rahmi Utami; Taufeni Taufik; Yuneita Anisma
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 research is to investigate the influence of credit ratings feasibility analysis (5C analysis) on the risk of micro credit. The population in this research is all credit analysts of all conventional banks in Pekanbaru city. Sample of this research is all population that is all credit analysts of all conventional banks in Pekanbaru city which amounts to 47 people. Data collection techniques used by distributing questionnaires. Data analysis method used in this research is multiple regression with SPSS version 17. The results of this research indicates that the characters significantly affect the risk of micro-credit with 2.342 t-test, t-table 2.020 and 0.024 significant value. Significant capacity with micro-credit risk, with 4.953 t-test, t-table 2.020 and 0.000 significant value. Collateral significantly affect the risk of micro-credit, with 3.427 t-test, t-table 2.020 and significant value of 0.001. Capital does not significantly influence the risk of micro-credit, with 1.039 t-test, t-table 2.020 and 0.305 significant value. Condition of economy does not significantly influence the risk of micro-credit, with 1.336 t-test, t-table 2.020 and 0.189 significant value. The value of Adjusted R Square of 0.885. This means that 88.5% micro-credit risk variable can be explained by the character, capacity, collateral, capital, and condition of economy. While the remaining 11.5% is explained by other variables outside of this research.Keywords : Credit ratings, 5C analysis and the risk of micro credit
Pengaruh Kepemilikan Manajerial, Struktur Modal, Kinerja Keuangan Terhadap Nilai Perusahaan (Property dan Real Estate) Fazdlilah Adri; Desmiyawati '; Yuneita Anisma
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 was conducted to analyze the effect of managerial ownership, capital structure and financial performance the corporate value of the property & real estate company listed on the Indonesia Stock Exchange.The population in this study is the property & real estate companies in Indonesia Stock Exchange (IDX). Observation period is 2010 to 2012. According to the data from the Indonesia Stock Exchange there are 52 property & real estate company during the period of observation. The technique to determination of sample is purposive sampling method, where the sample set by using certain criteria. Based on these criteria there are 49 (forty nine) companies that fulfill the criteria above. Analysis of data using multiple regression methods. Managerial ownership has no significant effect on firm value. Capital structure (Debt to Equity Ratio) has a significant effect on firm value. Financial performance (return on assets ratio) has a significant effect on firm value.Keywords: Managerial Ownership, Capital Structure, Financial Performance, Corporate Value
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN VARIABEL ASIMETRI INFORMASI, KETIDAKPASTIAN STRATEGIK DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Rumah Sakit Swasta di Provinsi Riau) Oetary Triyani; Vince Ratnawati; Yuneita Anisma
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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Purpose of this study was to examine the effect of budget participation on budgetary slack with information asymmetry, uncertainty of strategic and leadership style as moderating variable. The location study this object is a private hospital located in Riau Province. While the timing of this study in November 2015. The population in this study are a private hospitals located in Riau Province. Data used in this study are primary data. Data collection method used in this research is to use the instrument in the form of a questionnaire which was given the leadership of the hospital. The analytical method used in this study is multiple regression analysis. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be concluded: 1) Participation budget significantly influence budgetary slack. 2) The interaction between budgetary participation and asymmetry of information has an effect on budgetary slack, so the information asymmetry is a moderating variable. 3) The interaction between budgetary participation and strategic uncertainty has an effect on budgetary slack, so strategic uncertainty is a moderating variable. 4) The interaction between budgetary participation and leadership style has no effect on budgetary slack, so the style of leadership is not a moderating variable.Keywords: Participation budget, budgetary slack, asymmetry information, uncertainty strategic and leadership style
PENGARUH PENGALAMAN, ORIENTASI ETIKA, DAN KOMITMEN TERHADAP SENSITIVITAS ETIKA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Kordinator Wilayah Sumbateng dan Sumbasel) R. Adib Al Khalish; Yuneita Anisma; M Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study purpose to obtain empirical evidence regarding the influence of Experience, Orientation Ethics, and Commitment to the Sensitivity of Auditor Ethics. This research is included in quantitative research. Population in this research is Auditor performing examination function at Public Accountant Office of Area Coordinator in Sumbateng and Sumbasel. The sample of this research is auditor who works in 22 Public Accounting Firm (KAP) that exist in representatives of region Sumbateng and Sumbasel that is Pekanbaru, Jambi, Palembang, and Bandar Lampung. The sampling technique used is purposive sampling technique with 65 respondents. Methods of data collection using questionnaires distributed to respondents. Scale of measurement data with Likert scale. Data were analyzed by using multiple regression analysis with SPSS version 25.0 program. The result of the research shows that (1) there are positive and significant influence of Experience to Ethical Sensitivity, (2) there is positive and significant influence of Ethical Orientation to Ethical Sensitivity, (3) there is positive and significant influence Commitment to Ethical Sensitivity.Keyword : Experience, Orientation Ethics, Commitment, Ethical Sensitivity.
FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD PADA DINAS PENGELOLAAN KEKAYAAN DAN KEUANGAN DAERAH Taufik Edrin Saputra; Andreas '; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Fraud is a intentionally faulth which could harming many people in goverment sector, fraud is harming for public. This research is aimed to anylyze the perception of employees in goverment agencies about factors that impact fraud. Data in this research were collected using a survey method with help of research instruments such as questionnaires were distibuted to 81 employees by respondent goverment agencies working in finance and wealth management agency. Data in this research will be analyzed using multiple linear regression using SPSS ver.20.0. To test the validity and reability of research instrument used pearson correlation and cronsbach alpha. There are several findings in this research, first all instruments used in this research was reliabel and valid. Second, distribution of respondens was normal. Third, the result of the research showed that there is an effect betwen leadership style with fraud with significant 0.039, there is an between effectivenesess of internal contro with fraud with significant 0.000, there is an effect between approprriateness compensation with fraud with significant 0.006, there is an effect between organization commitment with fraud with significant 0.003, there is an effect between organization ethical culture with fraud with significant 0.000.Keywords : leadership, fraud, organizational commitment, appropriateness Compensation and effectiveness of internal control
ANALISIS PERBANDINGAN HARGA SAHAM, NILAI SAHAM DAN ABNORMAL RETURN SAHAM PADA PERUSAHAAN IFR (INTERNET FINANCIAL REPORTING) DAN NON-IFR (NON INTERNET FINANCIAL REPORTING) (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) Finta Isfa Nofianti; Emrinaldi Nur DP; Yuneita Anisma
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 examines the difference of stock price, stock value and abnormal return between the company of IFR and the company of NON-IFR. And examines the difference of stock price, stock value and abnormal return between the company of higher degree of information transparency in IFR and the company of lower degree of information transparency in IFR. Population of this research was registrated companies at BEI. The samples used in this research was 99 companies who applied IFR and 99 companies who non applied IFR. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the independent sample t-test analysis. The result of study shows that there are difference of stock price, stock value and abnormal return between the company of IFR and the company of NON-IFR. And there are difference of stock price and stock value between the company of higher degree of information transparency in IFR and the company of lower degree of information transparency in IFR. But the abnormal return between the companies with higher degree of information transparency in IFR do not differ from the companies with lower degree of information transparency in IFR.Keywords: Stock Price, Stock Value, Abnormal Return, Degree of Information Transparency and Internet Financial Reporting (IFR)
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