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<![CDATA[PENGARUH RISIKO BISNIS, LIKUIDITAS, PERTUMBUHAN PENJUALAN DAN PERISAI PAJAK NON-UTANG TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Syafri Nosit]]>;
<![CDATA[Yulia Efni]]>;
<![CDATA[Gusnardi Gusnardi]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.2.1.59-77
<![CDATA[This study is aimed to examine the effect of risk business, liquidity, sales growth, non-debt tax shield on capital structure. The population of this study is metal and allied products companies listed in Indonesia Stock Exchange from 2014 - 2018. The sample of the study is all companies were selected by purposive sampling method. Based on the criteria, 13 companies were chosen as the samples of this study. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variables. The results of this study is found that risk business and non-debt tax shield on capital structure have a negative an insignificant effect on capital structure, Liquidity and Sales Growth on capital structure have a negative an significant effect on capital structure. The limitations of this study are driven by the variable, year and sample size. Therefore further reseacrh can use other variables and extension other industries could bring the comprehensive results]]>
<![CDATA[REAKSI PASAR MODAL ATAS KEBIJAKAN KENAIKAN CUKAI DI INDONESIA ]]>
<![CDATA[Erik Alexander Gani]]>;
<![CDATA[Yulia Efni]]>;
<![CDATA[Andewi Rokhmawati]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.2.2.184-204
<![CDATA[This study aims to analyze the reaction of the capital market to the increase in cigarette excise in Indonesia. This study focuses on cigarette companies listed on the Indonesia Stock Exchange as an increase in excise tax has an impact on the cigarette industry. There are 4 companies that are included in the cigarette industry which are the samples of this study. This study uses an event study to examine the effect of Abnormal Return, Trading Volume Activity and Bid-Ask Spread before and after the increase in excise tax. The findings of this study are that there is no difference in abnormal returns both before and after the announcement of the policy on the increase in cigarette excise in 2020. Other findings indicate that there is no difference in trading volume activity both before and after the announcement of the policy for the increase in cigarette excise in 2020. Other findings indicate that there is no difference in bids. ask spread both before and after the announcement of the 2020 cigarette excise tax increase.]]>
<![CDATA[STRUKTUR MODAL DAN NILAI PERUSAHAAN : DIPENGARUHI OLEH UNIQUENESS, TANGIBILITY DAN FINANCIAL FLEXIBILITY ]]>
<![CDATA[Delfi Agustiawan]]>;
<![CDATA[Yulia Efni]]>;
<![CDATA[Gusnardi Gusnardi]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.2.2.278-301
<![CDATA[This study is aimed to examine the effect of uniquenss, tangibility and financial flexibility on capital structure and firm value. The population of this study is miscellaneous industry sector from 2015 - 2019. The sample of the study is all companies were selected by purposive sampling method. Based on the criteria, 33 companies were chosen as the samples of this study. This study used structural equation modeling with partial least square program to test whether the independent variables affect the dependent variables. The results of this study are found that (1) uniqueness has a negative and insignificant effect on capital structure, (2) tangibility has a positive and significant effect on capital structure, (3) financial flexibility has a positive and significant effect on capital structure, (4) uniqueness and tangibility have a positive and significant effect on firm value, whille financial flexibility has a negative and insignificant effect on firm value, (5) tangibility has a positive and significant effect on firm value through capital structure, while uniqueness dan financial flexibility have a negative and insignificant effect on firm value through capital structure, and (6) capital structure has a negative and significant effect on firm value.]]>
<![CDATA[Pengaruh Pengawasan dan Komunikasi Internal Terhadap Kepuasan Kerja Serta Dampaknya Terhadap Kinerja Pegawai Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Riau ]]>
<![CDATA[Wildayana Wildayana]]>;
<![CDATA[Machasin Machasin]]>;
<![CDATA[Yulia Efni]]>
<![CDATA[ Bahtera Inovasi Vol 3 No 1 (2019): Jurnal Bahtera Inovasi ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi UMRAH ]]>
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DOI: 10.31629/bi.v3i1.1643
<![CDATA[This study aims to determine the effect of supervision and internal communication on performance through employee job satisfaction in the Department of Public Works and Spatial Planning of Riau Province.The population were all employees of echelon II, III and IV as big as 138 people and the size of sample is as many as 103 people. The technique of determining the sample is by using purposive sampling. The path analysis is used to analyze the collected data.The results of the study indicate that: (1) supervision influences employee’s job satisfaction, (2) internal communication contributes positively on employee’s job satisfaction, (3) supervision correlates significantly with employee’s performance, (4) internal communication influences employee’s performance, (5) supervision and Internal communication affect positively to performance through job satisfaction.]]>
<![CDATA[Pengaruh Komunikasi dan Iklim Kerja Terhadap Motivasi dan Kinerja Pegawai pada Dinas Tanaman Pangan Holtikultura dan Perkebunan Provinsi Riau ]]>
<![CDATA[Charina Dwiki Asputri]]>;
<![CDATA[Suarman Suarman]]>;
<![CDATA[Yulia Efni]]>
<![CDATA[ Bahtera Inovasi Vol 3 No 1 (2019): Jurnal Bahtera Inovasi ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi UMRAH ]]>
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DOI: 10.31629/bi.v3i1.1644
<![CDATA[This study aims to examine and analyze the communication spak and the work climate performance in which motivation is regarded as an intervening variable. The study was conducted at the Horticultural Food and Plantation Office of Riait Province.The data consist of primary data and secondary data. The population of this research are as big as 153 people. The needed data were collected by using a questionnaire addressed to 111 employees of the Hottikultura Food and Agriculture Service Office in Riau Province. The Slovin formula is used to carried the quistionare. Descriptive analysis method is used to describe the characteristics of respondents and research hypotheses by using relevant statistical tests. The variables of communication and work climate are as independent variables, while performance is as the dependent variable, and the motivation is regarded as intervening or mediating variable. The path analysis is used to analyze the collected data.The results of the study indicate that communication directly influences significantly to motivation. Work climate has a direct significant effect on motivation the communication has a significant direct effect on performance. Whole work climate contributes positively to performance. The motivation correlates significantly on performance. Indirectly, motivation has an intensive mediating role in communication and the communication is over performance. The motivation has a positive median role on the influence of the work climate on performance. Increasing the effectiveness of communication and work climate are recommended to optimize employee performance and motivation.]]>
<![CDATA[Pengaruh Bauran Pemasaran Jasa Terhadap Keputusan Pembelian dan Kepuasan Pelanggan Kedai Kopi Kimteng di Pekanbaru ]]>
<![CDATA[Adhi Nurcahyo Achmad]]>;
<![CDATA[Samsir Samsir]]>;
<![CDATA[Yulia Efni]]>
<![CDATA[ Bahtera Inovasi Vol 4 No 1 (2020): Jurnal Bahtera Inovasi ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi UMRAH ]]>
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DOI: 10.31629/bi.v4i1.2755
<![CDATA[This study aims to see and determine the direct effect of the marketing mix on purchasing decisions and customer satisfaction. Research site at the Kimteng coffee shop Pekanbaru. The population in this study were all customers who made repeat purchases at the Kimteng coffee shop Pekanbaru. The sampling technique used was non-probability sampling using the simple random sampling method, because the sampling of members from the population was done randomly without paying attention to the strata in the population. Determining the number of samples 5 times the number of variable indicators as many as 30 are used. Thus, the number of samples to be studied in this study was 150 people. In this study, researchers will use SEM (Structural Equation Modeling) analysis. The results of this study indicate that there is a positive and significant influence between the marketing mix on purchasing decisions and there is a positive and significant influence between the marketing mix and purchasing decisions on customer satisfaction. Purchasing decisions are able to positively and significantly mediate between marketing strategies and customer satisfaction.]]>
<![CDATA[Pengaruh Belanja Modal, Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Kinerja Keuangan Dengan Pengawasan Sebagai Variabel Moderating Di Kabupaten/Kota Provinsi Riau Tahun 2014 - 2018 ]]>
<![CDATA[Nora Angelina]]>;
<![CDATA[Yulia Efni]]>;
<![CDATA[Muhammad Rasuli]]>
<![CDATA[ Bahtera Inovasi Vol 4 No 1 (2020): Jurnal Bahtera Inovasi ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi UMRAH ]]>
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DOI: 10.31629/bi.v4i1.2757
<![CDATA[This study aims to see and the effect of capital expenditure, local revenue and general allocation funds on financial performance with supervision as a moderating variable in regencies / cities of Riau Province in 2014-2018. The population in this study is the regional financial performance in Riau Province as much as 12 (twelve) Districts / Cities during 2014 - 2018. The sampling method used the census method or saturated samples, namely the entire population became the research sample so that the total sample used in this study was 60. The results in this study are that capital expenditures, local revenue and general allocation funds have a significant positive effect on regional financial performance. Supervision has a significant positive effect on financial performance. Supervision can moderate between capital expenditures, local revenue and general allocation funds and regional financial performance.]]>
<![CDATA[Pengaruh Socially Responsible Investment Terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Undustri Barang Konsumsu yang Terdaftar di BEI Periode 2014-2018 ]]>
<![CDATA[Maretta Paulakarin]]>;
<![CDATA[Yulia Efni]]>;
<![CDATA[Haryetti Haryetti]]>
<![CDATA[ Bahtera Inovasi Vol 3 No 2 (2020): Jurnal Bahtera Inovasi ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi UMRAH ]]>
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DOI: 10.31629/bi.v3i2.3332
<![CDATA[The aims of this research is to examine the effect of Socially Responsible Investment (SRI) towards the financial performance of the company. The population in this research are manufacturing company sector consumer goods industry listed on the Indonesia Stock Exchange (IDX) period 2014-2018, totaling 49 companies. Sampling using purposive sampling method, and obtained 170 data from 34 companies in each period. This research used Structural Equation Modeling-Partial Least Square (SEM-PLS) to analyze data. The results of research showed that Socially Responsible Investment (SRI) have a positive significant impact on the financial performance used firm size as control variabel. Financial perfomance in this researchs measured by Return on Asset (ROA), Return on Equity (ROE) dan Net Profit Margin (NPM). Socially Responsible Investment (SRI) measured by JSE Limited SRI Index 2019 and firm size measured by total assets, total sales and total employees.]]>
<![CDATA[Pengaruh Literasi Keuangan dan Financial Technology Terhadap Inklusi Keuangan pada Masyarakat Pekanbaru (Studi pada Investor Saham Syariah di Pekanbaru) ]]>
<![CDATA[Yolanda Atika Safira]]>;
<![CDATA[Yulia Efni]]>;
<![CDATA[Fitri Fitri]]>
<![CDATA[ Bahtera Inovasi Vol 3 No 2 (2020): Jurnal Bahtera Inovasi ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi UMRAH ]]>
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DOI: 10.31629/bi.v3i2.3335
<![CDATA[This study aims to examine the effect of financial literacy and the use of online trading applications on financial inclusion of sharia stock Investors in Pekanbaru. The sample used in this study was 150 sharia stock Investors in Pekanbaru who use online trading applications in stock transactions. Sampling uses non-probability sampling methods and purposive sampling techniques. The data in this study are quantitative data obtained using a questionnaire and processed by using Partial Least Square Structural Equation Modeling (PLS-SEM). The results of this study indicate that financial literacy has a positive and significant effect on financial inclusion of sharia stock investors in Pekanbaru and financial technology has a positive and significant effect on sharia stock investors in Pekanbaru.]]>
<![CDATA[The Effect of Diversification and Funding Decisions on Company Performance and Corporate Value with Good Corporate Governance (GCG) as Moderated Variable ]]>
<![CDATA[Elmayola Suchandiko]]>;
<![CDATA[Yulia Efni]]>;
<![CDATA[Andewi Rokhmawati]]>
<![CDATA[ INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Riau ]]>
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DOI: 10.31258/ijeba.6.1.19-30
<![CDATA[This study aims to analyze the effects of diversification and funding decisions on company performance and value of companies with Good Corporate Governance (GCG) as a moderating variable in an industrial manufacturing company listed on the Stock Exchange (IDX) in 2013-2017. Sampling method using purposive sampling techniques and accounting 41 manufacturing industry companies. Samples were analyzed by using PLS. The results of this study indicated that diversification has no significant significant effect on firm value. Funding decisions have a significant effect on the value of the company. The company's performance significantly influences the value of the company. The funding decision has a significant influence on the company's value through indirect. Diversification has a significant influence on the company's value through indirect. GCG has no significant effect in moderating the influence of funding decisions on firm value. GCG has a significant effect in moderating the effect of diversification on firm value.Keywords: Diversification, Financial Decision, Financial Performance, Firm Value, Good Corporate Governance]]>
