Claim Missing Document
Check
Articles

Found 39 Documents
Search

The Impact of Leadership and Supervision on Morales and Performance of Civil Servants at The Office for Management of Regional Revenue, Finance and Assets of Pekanbaru Pratama, Dafitra; Hendriani, Susi; Efni, Yulia
International Journal of Economic, Business & Applications Vol. 2 No. 1 (2017): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.14

Abstract

The objectives of these study is to get a better knowledge of the impact of leadership and supervision on the civil servants morale and performance at the office for Management of Regional Revenue, Finance and Assets of Pekanbaru. Variables used in this research are leadership and supervision as independent variables while morale and performance as dependent variables. Sampling method used in this research is sampling census method with a sample of 124 people working in the office of Management of Regional Revenue, Finance and Assets of Pekanbaru. Statistical analysis used to test the impact of leadership and supervision on the civil servant morale and performance is a WarpPls analysis, which explains the relationship between variables either directly or indirectly. The results of this study indicate that leadership has a direct impact on the civil servant performance and it has indirect impact on the civil servant performance through morale. Supervision has an impact on the civil servant performance and it has no indirect impact on the civil servant performance through morale. The morale has a direct impact on the civil servant performance.
The Effect of Intellectual Intelligence (IQ), Emotional Intelligence (EQ), and Spiritual Intelligence (SQ) on The Performance of Regional Leaders Division II BPJS Health Commitment With Variable In Mediation Pambudi, Aditya Rioko; Hendriani, Susi; Efni, Yulia
International Journal of Economic, Business & Applications Vol. 3 No. 2 (2018): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.23

Abstract

This study aims to Determine and analyze the influence between Intellectual Intelligence (IQ), Emotional Intelligence (EQ), and Spiritual Intelligence (SQ) on the Performance of BPJS Health Division II Regional Leaders With Variable Commitment As Mediation. The population of this study were all leaders in BPJS Health Division II with the level of manager and assistant manager who totaled 121 people. The sample in this study were 121 people Obtained by the method of sampling census. The instrument used for the data collection is by ordinal scale model questionnaire. To test the hypothesis used descriptive analysis and PLS analysis.The results of the data analysis show that (1) Intellectual Intelligence (IQ) has a negative and significant effect on performance, (2) Commitment is not a mediation variable between intellectual intelligence (IQ) to leadership performance, (3) Emotional Intelligence (EQ ) has positive and significant (4) Commitment is the perfect mediation variable between emotional intelligence (EQ) on the performance of leadership, (5) Spiritual intelligence (SQ) has no significant negative effect on performance, (6) Commitment is the perfect mediation variable between spiritual intelligence (SQ) on leadership performance, and (7) Commitment has a negative and significant effect on performance
The Relation of Leadership and Communication to Work Climate and Its Effects on Employee Morale at National Civil Service Agency (BKN) Regional Office XII Pekanbaru Fiona, Merinta; Hendriani, Susi; Efni, Yulia
International Journal of Economic, Business & Applications Vol. 3 No. 2 (2018): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.25

Abstract

The purpose of this study was to determine the relation of leadership, communication to work climate and its effect on employees morale in National Civil Agency(BKN) Regional XII Pekanbaru partialy or joinly.The population of this study were all employeesof the National Civil Service Agency (BKN) Regional Office XII Pekanbaru totaling 94 employees.But based on job analysis in 2015 the ideal number of employees of each regional office is 90 employees. How to determine the number of samples by using the census method, so the sample number are 90 employees. Data analysis using Partial Least Square (PLS).The result of this study indicate that leadership and communication have a significant effect part to employees morale, but leadership through work climate does not have a significant effect on employees morale, and communication through work climate also have a significant effect to employees morale at the National Civil Service Agency (BKN) Regional Office XII Pekanbaru.
Factors Influencing the Greenhouse Gas Emissions Disclosure at Manufacture Company in the Indonesia Stock Exchange Natalia, Frida Christin; Ande; Efni, Yulia
International Journal of Economic, Business & Applications Vol. 5 No. 2 (2020): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.53

Abstract

This study aims to examine empirically the factors that influence greenhouse gas emission disclosure. Factors examined in this research are a type of industry, firm size, profitability, and leverage. In this study, the researcher adopted the checklist issued by the Carbon Disclosure Project (CDP) to measure the extensive disclosure of greenhouse gas emissions. To examine the factors, the researcher utilized multiple regression. The population of this study was all manufacturing companies listed on the Indonesian Stock Exchange in 2018. This research applied the purposive sampling method to obtain 131 listed manufacturing in 2018. The result implies that firm size has a positive and significant correlation with greenhouse gas emission disclosure. Meanwhile, type of industry, profitability, and leverage had no significant correlation with greenhouse gas emission disclosure. Manufacturing companies, especially greenhouse gas-intensive companies, must participate in protecting the environment and help reduce greenhouse gas emissions as stipulated in Presidential Regulation No. 61 of 2011 concerning the National Action Plan for Reducing Greenhouse Gas Emissions. In line with the concept of performance measurement of "Triple Bottom Line," the company does not only pay attention to profit (profit) and people (social), the company must also pay attention to the planet (environment). So the company can compete with other companies. The results highlighted that the much resources of the company, the better the company is conducting a greenhouse-gas-emission reduction strategy. It makes it easier for the company to do the disclosure of greenhouse gas emissions.
The Effect of Diversification and Funding Decisions on Company Performance and Corporate Value with Good Corporate Governance (GCG) as Moderated Variable Suchandiko, Elmayola; Efni, Yulia; Rokhmawati, Andewi
International Journal of Economic, Business & Applications Vol. 6 No. 1 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.57

Abstract

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
Analysis of the Effect of Environmental, Social and Governance (ESG) Disclosures on Capital Structure with Company Performance as an Intervening Variable (Empirical Study on Companies Listed in Sri-Kehati Index Stocks for the 2017-2019 Period) Delvia, Shintya; Efni, Yulia; Haryetti, Haryetti
International Journal of Economic, Business & Applications Vol. 7 No. 1 (2022): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.67

Abstract

This study aims to examine the effect of environmental, social, and corporate governance on capital structure with company performance as an intervening variable in companies listed in the sri-kehati index for the period 2017 – 2019. This study uses secondary data, namely on companies that are members of the Sri-Kehati index that disclose environmental, social and governance (ESG) scores on Bloomberg. The data used in this study with a total research sample of 54 data was determined by purposive sampling method.The results of this study indicate that environmental and governance has an effect on company performance while social has no effect on company performance. Environmental, social, and governance have no effect on capital structure. For indirect testing, the results show that environmental, social, and governance have no effect on capital structure through company performance as an intervening variable.
The Effect of Profitability, Institutional Ownership on Tax Avoidance Moderated by Disclosure of Good Corporate Governance (Study on Consumer Goods Industry Companies Listed in the Indonesia Stock Exchange in 2016 – 2020) Muhammad, Evdi; Efni, Yulia; Rahmayanti, Elvi
International Journal of Economic, Business & Applications Vol. 7 No. 1 (2022): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.70

Abstract

This study aims to analyze the effect of profitability, institutional ownership on tax avoidance moderated by disclosure of good corporate governance. This study uses 24 consumer goods industrial sector companies listed on the Indonesia Stock Exchange during the 2016-2020 period as research samples. The data is collected based on the annual report as well as the company's financial statements. Partial Least Square (PLS) is used as a method to analyze the data that has been obtained. The results showed that profitability had a significant negative effect on tax avoidance. Institutional ownership has no significant effect on tax avoidance. For testing the moderating variable, it is proven that the disclosure of good corporate governance is able to moderate the relationship between profitability and tax avoidance, but the disclosure of good corporate governance is not able to moderate the relationship between institutional ownership and tax avoidance.
THE EFFECT OF LEVERAGE AND INVESTMENT DECISIONS ON FINANCIAL DISTRESS WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE IDX IN 2016-2020 Adi, Safira Permata; Efni, Yulia; Fitri, Fitri
International Journal of Economic, Business & Applications Vol. 7 No. 2 (2022): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.74

Abstract

This study aims to examine the effect of leverage and investment decisions on financial distress, with good corporate governance as a moderating variable. The population in this research were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016–2020. Purposive sampling was used to determine the sample, which was obtained from 32 companies. The type of data used in this research was secondary data obtained from IDX and the annual report. The analytical method used was logistic regression and moderating analysis with the help of SPSS software to process the data. This study concluded that leverage and investment decisions significantly influence financial distress. On the other hand, good corporate governance does not significantly influence financial distress. GCG cannot moderate the effect of leverage and investment decisions on financial distress.
Comparative Analysis of Financial Performance of Conventional Bank With BUMD Sharia Bank Riau Kepri Listiana, Mia; Halim, Edyanus Herman; Efni, Yulia
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11669811

Abstract

This study was conducted This research was conducted on conventional and sharia Riau Riau Riau banking in Riau. The purpose of this research is to compare the financial performance between Bank Riau Kepri Syariah and Bank Riau Kepri Conventional in Indonesia using financial ratios for the period 2021 to 2023. The financial ratios used to measure bank financial performance consist of the CAR, NPL, BOPO ratios. , LDR, ROA, and ROE. The population in this research is conventional Bank Riau Kepri and Bank Riau Kepri sharia. This research was carried out through different t-test analysis.The results of the research show that: (1) There is a significant difference in the CAR ratio when analyzed using the Paired Samples Test, (2) There is a significant difference in the NPL ratio of conventional banks and Islamic banks in Riau, Kepri, (3) There is a significant difference in BOPO ratio of conventional banks and Islamic banks in Riau, (4) There is a significant difference in the LDR ratio of conventional banks and Islamic banks in Riau, (5) There is a significant difference in the ROA ratio of conventional banks and Islamic banks in Riau, Kepri and (6) There is a difference significant to the ROE ratio of conventional banks and Islamic banks in Riau, Kepri. The overall results of the research are that there are significant differences in the financial performance of conventional banks and Syari'ah Banks in Roau Kepri.
Performance Analysis Bank Group Based on Core Capital 4 (KBMI4) 2017–2022 Santosa, Bernadus Dwi Joko; Efni, Yulia; Indrawati, Novita
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13280058

Abstract

In this research, a sample of banks from the KBMI 4 group is used to describe banking sustainability during the COVID-19 crisis. In this group, bank profits and assets increased during the event period. The aim of this research is to see and analyze the influence of six (six) independent variables on bank profit achievement. Apart from that, this research also evaluates and analyzes the influence of the type of ownership and the time period of the incident on the achievement of bank profits, to determine which entity is most effective in achieving bank profits at this time. In this research, multiple regression methods and difference tests were used. The results show that three variables (ASSET, BOPO, and LDR) have an impact on profits, while three variables (CAR, NPL, and NIM) have no influence. However, based on the type of bank ownership between State-Owned Enterprises and National Private Enterprises or based on the time period of the incident, there is no difference in influence in achieving bank profits.