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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Kajian Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan

Desmiyawati Desmiyawati

Unknown Affiliation

Author-ID : 2659232

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pelatihan Penerapan Kebijakan Akuntansi Pemerintah Daerah Sesuai PP 71/2010 dan PP 12/2019 di Kabupaten Rokan Hilir Nur Azlina; Desmiyawati Desmiyawati; Mukhlisin Mukhlisin
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol 5 No 1 (2021)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v5i1.572

Kegiatan Pengabdian Masyarakat ini bertujuan memberikan bantuan berupa pelatihan terhadap pegawai penatausahaan keuangan daerah yang menyusun laporan keuangandi OPD (Organisasi Pemerintah Daerah) Kabupaten Rokan Hilir. Metode kegiatan pengabdian masyarakat ini dengan cara memberikan modul, penjelasan konsep serta diskusi dan tanya jawab tentang kebijakan akuntansi yang digunakan dalam penyusunan laporan keuangan berbasis akrual diPemerintah Rokan Hilir kepada pegawai yang ditugaskan di Organisasi Pemerintah Daerah (OPD) Kabupaten Rokan Hilir. Harapan dari pelaksanaan pengabdian ini agar kebijakan akuntansi yang telah di revisi tersebut berjalan dengan efektif, dan meningkatkan pemahaman pegawai penatausahaan akuntansi di pemerintah Rokan Hilir tentang kebijakan akuntansi tersebut dalam rangka penyusunan laporan keuangan pemerintah daerah sesuai dengan PP No. 71 tahun 2010 dan PP No.12 Tahun 2019. Kata Kunci: Kebijakan Akuntansi Pemerintah Daerah, PP 71/2010, PP 12/2019, Kabupaten Rokan Hilir

PENGARUH MANAJEMEN LABA DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITIES SERTA IMPLIKASINYA TERHADAP FIRM VALUE PADA PERUSAHAAN KELOMPOK LQ 45 DI BURSA EFEK INDONESIA Endang Hadiyanti; Kamaliah Kamaliah; Desmiyawati Desmiyawati
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study was conducted to test empirically 1) The effect of earningsmanagement on the disclosure of CSR, 2) Influence of the audit committee ondisclosure of CSR, 3) Effect of mediation CSR disclosure of the relationshipbetween earnings management and firm value, 4) Effect of mediation CSRdisclosure of the relationship between the audit committee and the firm value, and5) The effect of CSR disclosure on firm value. The object under study is LQ 45group company listed in Indonesia Stock Exchange period 2013 to 2014.Testing is done with path analysis by using SPSS version 21. Prior to testing,conducted prior test data normality and linearity test. The results showed that 1)Earnings management influence on CSR 2) The audit committee has an effect onthe disclosure of CSR 3) Disclosure CSR mediates the effect of earningsmanagement on firm value 4) Disclosure CSR mediates the influence of the auditcommittee of the firm value 5) Disclosure CSR affect the firm value.

PENGARUH COMPETITIVE ENVIRONMENT DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA ORGANISASI : STRATEGI ORGANISASI SEBAGAI VARIABEL MODERATING Linda Hetri; Kirmizi Kirmizi; Desmiyawati Desmiyawati
Jurnal Ekonomi Vol 23, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study intends to give the empirical evidence on interaction effect of information management accounting system with organization strategy, competitive environment on organization performance. Organization strategy were used in this studyas moderating variable. Firts hypothesis and third hypothesis did’nt use moderating variable, second hypothesis and fourth hypothesis used organization strategy.Questionnaires were distributed to 103 manufacturing companies in Riau and Kep. Riau with purposive sampling method. The responses from middle managers and general manager, were analysed using Multiple Regression Analysis (MRA). The result support the hypothesis that management accounting system information influence on organization performance. Furthermore, the interaction effect of management accounting system information withorganization strategy on organization performance are not significant. Competitive environment influence on organization performance and organization strategy is moderat the relationship competitive environment and organization performance

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MEDIATOR DAN JENIS INDUSTRI SEBAGAI MODERATOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2014 Friska Aprilia Moina; Kamaliah Kamaliah; Desmiyawati Desmiyawati
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study was conducted to test empirically 1) Effect of Disclosure of Corporate Social Responsibility (CSR) to the value of the Company, 2) Effect of Disclosure CSR to Profitability 3) Effect of Profitability of the Company Values, 4) Effect of Disclosure of CSR to value the Company through profitability and 5) Industry type Moderating Effect of CSR Disclosure of the value of the Company. Object under investigation is the manufacturing companies listed in Indonesia Stock Exchange 2013-2014 period. Tests conducted by the path analysis with a combination of moderation and mediation, using SPSS version 21. Prior to the tests, conducted prior test data normality and linearity test.The results of this study indicate that 1) Disclosure of CSR affect the value of the Company 2) Disclosure of CSR affect the profitability 3) Profitability affect the Company Value 4) Disclosure of CSR affect the Company's value through profitability 5) Industry Type Moderating Effect of CSR Disclosure of the value of the Company.

PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMITMEN ORGANISASI TERHADAP KINERJA INSTANSI PEMERINTAH DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi Empiris OPD Provinsi Sumatra Barat) Arries Martin Riafan; Desmiyawati Desmiyawati; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to analyze the direct and indirect effects of governmentinternal control systems, organizational commitment to the performance ofgovernment agencies through good governance as an intervening variable. Thisresearch was conducted in 28 Regional Apparatus Organizations in West SumatraProvince with 99 respondents. The data is analyzed using PLS (Partial LeastSquare) analysis techniques. While the sampling method uses a saturated samplemethod. The results showed that the internal control system, organizationalcommitment has a direct influence on the performance of government agenciesthrough good governance, for the indirect influence of good governance mediatesthe relationship between government internal control systems on the performanceof government agencies, while organizational commitment to good governanceperformance is unable to mediate.Keywords : Performance of government agencies, government internal controlsystems, organizational commitment, good governance.

PENGARUH PERTUMBUHAN EKONOMI, BELANJA MODAL DAN UKURAN PEMERINTAH TERHADAP PENGENDALIAN INTERN (STUDI EMPIRIS PADA KABUPATEN DAN KOTA PROVINSI RIAU TAHUN 2014-2019) Dini Rahma Devi; Desmiyawati Desmiyawati; Oktari Vera
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of economic growth, capital expenditure and size of local government of internal control. The data used in this study are secondary data. The method used for sample selection was purposive sampling. The number of samples in this study were 66 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis technique used in this study is multiple linear regression analysis the statistical product and service solution (SPSS) version 20.0 for windows data processing software program. The results of this study indicate that economic growth and size of local government have a significant effect of internal control. Meanwhile, capital expenditure have no effect of internal control.Keyword : Internal Control, Economic Growth, Capital Expenditure and Size of Local Government

ANALISIS FAKTOR PENYEBAB KREDIT MACET PADA USAHA EKONOMI DESA SIMPAN PINJAM (UED-SP) DI KECAMATAN RAMBAH SAMO KABUPATEN ROKAN HULU Ardiansyah Hari; Azlina Nur; Desmiyawati Desmiyawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to test the influences: Character, Economic condition, capacity,Collateral, Time period against non-performing loans to Village’s Save and LendEconomics Businesses (UED-SP) at Rambah Samo Sub-district, Rokan Hulu Regency.The sample in this research totalled 100 Respondents. Method of determination of thesample using the method of accidental sampling. Technique of data analysis in this studyusing multiple linear regression, t-Test and test the assumptions of normality tests includeclassic, multikolonearitas, heteroskedastisitas and autocorrelation data managementusing program SPSS version 25.0 softwere. From the test results prove 1). Character(X1) significant effect partially to the non-performing loans (Y). 2). Economic Condition(X2) significant effect partially to the non-performing loans (Y). 3). Capacity (X3)significant effect partially to the non-performing loans (Y). 4). Collateral (x4) but notsignificant effect partially to the non-performing loans (Y). 5). Time Period (X5)significant effect partially to the non-performing loans (Y).Keywords : Non-Performing Loan, Character, Economic condition, capacity, Collateral,Time period.

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015) Yuni Mayasari Girsang; Desmiyawati Desmiyawati; Mudrika Mudrika
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 uses secondary data (secondary data), ie data from audited financial statements and audited annual reports. This study aims to determine the effect of corporate governance and profitability mechanisms on the timeliness of financial reporting. The population in this study are all companies listed on the Indonesia Stock Exchange in 2013 as many as 486 companies. Sampling in this research using purposive sampling method, that is sample selected from population with predefined criteria. Data analysis method used in this research is logistic regression model.The results of this study show the effect on the timeliness of financial reporting. Independent Commissioner affects the timeliness of corporate financial reporting. Managerial ownership does not affect the timeliness of corporate financial reporting. Institutional ownership affects the timeliness of corporate financial reporting. The audit committee has no effect on the timeliness of corporate financial reporting. Audit quality affects the timeliness of corporate financial reporting. Profitability affects the timeliness of corporate financial reporting. The result of determination coefficient test (R2) is 0,536 and it can be illustrated that 53,6% variable of timeliness of financial reporting can be explained by variable consisting of corporate governance and profitability mechanism, while 46,4% is explained by other variable.Keywords : Corporate Governance Mechanism, Profitability and Timeliness of Financial Reportin

PENGARUH STRATEGI CUSTOMIZATION TERHADAP KINERJA PERUSAHAAN MELALUI PENGGUNAAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN (Studi Empiris pada Perusahaan Manufaktur di Provinsi Riau) Edwin Setiawan; Desmiyawati Desmiyawati; Rofika Rofika
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 examine the effect of Customization Strategy to Firm Performance Characteristics of through the use of Information Systems Management Accounting in a manufacturing company in Riau Province. The population used in this study is a manufacturing company that originates in theCentral Bureau of Statistics of the Republic of Indonesia Representative Riau Province (BPS Indonesia Riau Province) as many as 32 companies. Sampling was done by using purposive sampling method, ie a total of 32 manufacturing companies that have registered. Data analysis was performed using a hypothesis test with the help of Partial Least Square (PLS) version 2.0 m3 with a value of tstatistics generated from PLS output compared with the value of the t-table, an estimate of output PLS latent variables that are linear aggregates of indicators with a significance level of 0.05 or 5%. The result shows (1) customization strategy does not affect company performance, (2) customization strategy has positif (+) influence on usefulness of broad scope management accounting systeminformation characteristic, (3) the usefulness of broad scope management accounting system information characteristic has positif (+) impact to company performance, (4) customization strategy has positif (+) affects company performance through the usefulness of broad scope management accountingsystem information characteristic.Keywords : Customization Strategy, Firm Performance, and Broadscope.

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN PERIODE 2013-2017 Putri Triana Meissy; Desmiyawati Desmiyawati; Safitri Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of The Effect Of Profitability, Leverage,Firm Size, Firm age and Liquidity on timeliness of financial reporting. The populations inthis study are 41 mining companies listed in the Indonesia Stock Exchange (IDX) duringthe period 2013-2017. The research method used in this study is a quantitativemethod which aims to test the relationships between variables through testinghypotheses by using 65 observation in 13 companies for five periods. The sampleselection method uses purposive sampling in mining companies listed in theIndonesia Stock Exchange during the 2013-2017 periods. Hypothesis testingtechniques are carried out using logistics analysis using the SPSS program. Theresults of the research show that 1) there are positive and significant effects ofprofitability on timeliness of financial reporting, 2) leverage have no significanteffect on timeliness of financial reporting, 3) there are positive and significanteffects of firm size on timeliness of financial reportin , 4) firm age has positive andsignificant effects on timeliness of financial reporting, 5) liquidity have nosignificant effect on timeliness of financial reporting.Keywords: Timeliness, Profitability, Leverage, Firm Size, Firm Age, Liquidity

Co-Authors Ardiansyah Hari Arries Martin Riafan Azlina Nur Devi Safitri Dini Rahma Devi Endang Hadiyanti Eva Marnita Friska Aprilia Moina Hidayah Rofany I Gusti Wayan Murjana Yasa Julita Julita Kamaliah Kamaliah Kirmizi Kirmizi Lenni Mustika Sari Linda Hetri Lya Octavia Mudrika Mudrika Mukhlisin Mukhlisin Nasir Azwir Nur aini Nur Azlina Oktari Vera Putri Triana Meissy Rofika Rofika Safitri Devi Susilatri Susilatri Yoga Yuniadi Yuni Mayasari Girsang

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