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All Journal Wahana Riset Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Mantik Jurnal Pembangunan Nagari Jurnal Informatika Ekonomi Bisnis Jurnal Ecogen Jurnal Ipteks Terapan : research of applied science and education Indonesian Journal Accounting (IJAcc)
Suhairi Suhairi
Universitas Andalas
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INFLUENCE OF BUDGETARY PARTICIPATION, PERFORMANCE-BASED BUDGETING AND INTERNAL CONTROL SYSTEMS ON ORGANIZATIONAL PERFORMANCE Denny Putri Gizelia; Suhairi Suhairi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 17 No. 1 (2023): Jurnal Ipteks Terapan : research of applied science and education
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (841.771 KB) | DOI: 10.22216/jit.v17i1.1878

Abstract

Research objective - The aim of the research is to examine the effect of budgetary participation, performance-based budgeting and internal control systems on organizational performance in the Sijunjung District Government Regional Apparatus Organization . Design/Methodology/Approach - The population of this research is all structural officials consisting of echelon III and echelon IV in 35 regional apparatus organizations in Sijunjung Regency totaling 310 respondents. A sample of 175 respondents was taken through a purposive sampling technique. The method of data analysis uses quantitative data analysis of structural equation models, namely Structural Equation Modeling - PLS-based SEM.  Findings - Budget participation has a positive and significant effect on organizational performance in the Regional Apparatus Organization of the Sijunjung Regency Government, performance-based budgeting has a positive and significant effect on organizational performance in the Sijunjung Regency Government Regional Government Organization, and the internal control system has a positive and significant effect on organizational performance in the Organization Sijunjung Regency Government Regional Apparatus. Research limitations – This research was conducted only at the Regional Ranking Organizations with the coverage of locations in Sijunjung Regency, so the results of this study cannot be generalized to the wider population. Originality – The research focus lies on the influence of budgetary participation, performance-based budgeting and internal control systems on organizational performance
Analysis of the Impact of the Covid-19 Pandemic on the Fiscal Health of Regency / City in West Sumatra Province Suci Anggreini Novi; Suhairi Suhairi
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.4046

Abstract

This study aims to determine the level of fiscal health before and during the covid-19 pandemic and analyze the factors that affect the fiscal health of the Regency or City Government in West Sumatra Province. Data collection was taken from the District or City Financial Statements in West Sumatra Province in 2019-2020. The entire population in this study was sampled so that 19 Financial Statements were obtained. Comparative analysis is used as a technique in conducting analysis and testing hypotheses. The results of this study indicate a significant difference in 2018-2019 before covid-19 occurred with 2020-2021 when covid-19 occurred. At the time before covid-19 occurred, there were 3 districts or cities in the good category, 16 others in the sufficient category, but during the covid-19 pandemic, all districts or cities were in the sufficient category.
Pengaruh Remunerasi dengan Motivasi Kerja sebagai Variabel Intervening terhadap Kinerja Dosen PTN-BH (Studi Kasus Universitas Negeri Padang) Aulia Agustin; S Suhairi; Vima Tista Putriana
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.663

Abstract

Tujuan studi kasus ini yaitu untuk menganalisis pengaruh remunerasi terhadap motivasi kerja, pengaruh remunerasi terhadap kinerja dosen, pengaruh motivasi kerja terhadap kinerja dosen dan pengaruh remunerasi terhadap kinerja dosen dimediasi oleh motivasi kerja dosen Universitas Negeri Padang (UNP). Sumber data yang digunakan untuk metode penelitian menggunakan data primer. Populasi yang digunakan yaitu dosen pegawai negeri sipil (PNS) sebanyak 144 orang. Teknik analisis data menggunakan Analisis Jalur. Berdasarkan hasil penelitian, disimpulkan bahwa pengaruh remunerasi terhadap motivasi kerja, pengaruh remunerasi terhadap kinerja dosen dan pengaruh motivasi kerja terhadap kinerja dosen adalah adanya pengaruh yang signifikan. Temuan lain yang didapatkan dari hasil analisis menunjukkan bahwa motivasi kerja memediasi pengaruh remunerasi terhadap kinerja dosen UNP.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN KELUARGA TERHADAP PENGHINDARAN PAJAK DENGAN RENTABILITAS SEBAGAI VARIABEL MODERASI Vidia Mulyani; Suhairi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15771

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional dan kepemilikan keluarga terhadap penghindaran pajak dengan rentabilitas sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Sampel diperoleh dengan menggunakan purposive sampling dan diperoleh sebanyak 36 perusahaan. Analisis data dilakukan dengan menggunakan analisis regresi linear berganda. Hasil analisis menunjukkan bahwa kepemilikan institusional tidak berpengaruh negatif terhadap penghindaran pajak, sedangkan kepemilikan keluarga tidak berpengaruh positif terhadap penghindaran pajak. Dan rentabilitas tidak memoderasi pengaruh kepemilikan institusional terhadap penghindaran pajak, sedangkan variabel rentabilitas memoderasi pengaruh kepemilikan keluarga terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023.
Co-Authors Aulia Agustin Budi Febrian Wijaya Denny Putri Gizelia Fajri Ardiansyah Fauzan Misra Gina Havieza Elmizan Lolli Adriani Nini Syofri Yeni Nini Syofri Yeni Nini Syofriyeni Nini Syofriyeni Nini Syofriyeni Nurzi Sebrina Putri Intan Permata Sari Ramayani Eka Putri Rizka Mukhlisiah Sridarnilawati Sridarnilawati Suci Anggreini Novi Suhanda Suhanda Ummu Auliyah Vidia Mulyani Vima Tista Putriana