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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Riset Akuntansi dan Bisnis Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi SAR (Soedirman Accounting Review): Journal of Accounting and Business IJEBA (International Journal of Economic, Business & Applications) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Balance Vocation Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) Maspul Journal of Community Empowerment Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing Apssai Accounting Review (ApAR) PEKBIS Jurnal Magister Akuntansi Trisakti QISTINA: Jurnal Multidisiplin Indonesia Golden Ratio of Data in Summary Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) InJEBA : International Journal of Economics, Business and Accounting
Novita Indrawati
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Social Sciences Other

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Pelatihan Pembuatan Gantungan Kunci untuk Meningkatkan Kreativitas Ibu PKK Desa Suak Lanjut Novita Indrawati; Angga Perdana Putra; Miftah Faridh; Fazzahra Citra Yudisa Hartono; Alifia Asharidha; Lazuardi Fadhly Mochamad@gmail.com; Aliffia Rianty GheanaPutri; Fatma Khairani; Muhammad Maulidan Akbar
MASPUL JOURNAL OF COMMUNITY EMPOWERMENT Vol 5 No 2 (2023): MASPUL JOURNAL OF COMMUNITY EMPOWERMENT
Publisher : LP2M Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PKK merupakan istilah yang diasosiasikan kepada perkumpulan ibu-ibu yang memiliki banyak kegiatan positif dengan berlandaskan pada tonggak pemberdayaan dan kesejahteraan keluarga. Tujuan dari kegiatan masyarakat ini pada dasarnya membantu meningkatkan keahlian maupun kreativitas ibu-ibu PKK Desa Suak Lanjut dalam pembuatan souvenir gantungan kunci dari manik-manik melalui pelatihan. Metode yang digunakan pada kegiatan ini adalah dengan cara mengajarkan ataupun mempraktekan secara langsung kepada ibu-ibu PKK Desa Suak Lanjut dalam pembuatan souvenir gantungan kunci dari manik-manik tersebut. Kegiatan pelatihan ini dilaksanakan di Perpustakaan Sumber Ilmu Desa Suak Lanjut dan dihadiri oleh 10 orang anggota PKK. Hasil daripada kegiatan ini adalah meningkatnya pengetahuan serta kreativitas yang nantinya diharapkan dapat menumbuhkan semangat beriwirausaha bagi ibu-ibu PKK Desa Suak Lanjut dalam meningkatkan kesejahteraan ekonomi keluarga.
The Effect Of Human Resources Capacity, Use Of Information Technology, and Internal Control Systems on Reliability and Timeliness of Financial Statements Submission (Empirical Evidence from Pekanbaru City Regional Organization) Murni, Fina; Indrawati, Novita; Desmiyawati, Desmiyawati
International Journal of Economic, Business & Applications Vol. 5 No. 1 (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.47

Abstract

This study aims to examine the effect of human resource capacity, utilization of information and technology, and internal control on reliability and timeliness of financial reporting. Using a sample of 129 respondents from organization of Regional Device in Pekanbaru Region. The hypotheses testing with multiple analysis regression and the statistical program that used is SPSS 25. Our findings show that human resource, utilization of information and technology, and internal control system are positive significantly the reliability and timeliness of financial reporting.
The Effect of the Effectiveness of the Audit Committee toward the Quality of Financial Reports Putra, Gunawan Hutomo Mandala; Nasir, Azwir; Indrawati, Novita
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.52

Abstract

This study aimed to analyze the effect of the effectiveness of the audit committee in terms of expertise, charter, total of audit committees, total of audit committee meetings which are expected to have an influence on the quality of financial reports. This research was conducted through quantitative methods using secondary data. Secondary data consisted of data on the date of issuance of the company's financial reports on the IDX website and annual reports of companies that had been listed on the IDX in 2018. The research population was all manufacturing companies listed on the IDX. The sample selection procedure used purposive sampling method with a total sample size of 96 companies and the analysis technique used was multiple regression. The results proved that the expertise of the audit committee, the audit committee charter, the total of audit committees and the audit committee meetings had a significant effect on the quality of financial reports.
Determinan kepuasan pengguna aplikasi SAIBA pada satker mitra kerja KPPN Pekanbaru dengan kualitas SDM sebagai variabel intervening Edinov, Sally; Indrawati, Novita; Taufik, Taufeni; Basri, Yesi Mutia; Nur D, Emrinaldi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.224 KB) | DOI: 10.32670/fairvalue.v4i9.1572

Abstract

This study is for the impact of the effects of system quality, information quality, quality, quality, quality, quality, service quality, and human resource quality on Saiba application user satisfaction and the impact of quality, information and service quality. It is. Saiba Application Satisfaction Quality HR Quality This research was conducted for Pekanbaru KPPN partners, including 66 respondents from 66 tourist objects. Similar to collecting data with questionnaires, the sensuous technique is sampled. The survey results from the data analysis technology survey were completed using multiple regression analysis and multiple regression analysis (MRA) through the SPSS application: (1) system quality, information quality, quality, quality of natural resources, Saiba user satisfaction has a severe impact. (2) HR quality can strengthen the system quality relationship across the Saiba application satisfaction. (3) The quality of human resources can strengthen the relationship between the quality and the quality of human resources with the satisfaction of users of the Saiba application. (4) The quality of human resources can strengthen the relationship with users' satisfaction with the Saiba application through the quality of the Human Resources of the Pekanbaru-KPPN Satker.
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.
The Effect of Muslim CEO, Women on Board and Profitability on Corporate Social Responsibility Disclosure Silviani, Amanda Agnes; Nasrizal; Wiguna, Meilda; Indrawati, Novita
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4117

Abstract

Corporate Social Responsibility (CSR) disclosure has attracted considerable attention from practice and academia. Corporate Social Responsibility (CSR) is an obligation that needs to be considered by the company to the environment around the company that contributes to the welfare of the community. In addition to the factors of profits obtained by the company (profitability) and gender diversity on the board of directors that affect corporate social responsibility. Islamic principles have actually taught business ethics that are seen as closely related to Corporate Social Responsibility (CSR), namely humans as caliphs (khalifah) and an approach consisting of three relationships (ukhuwwah), namely with the lord, with humans and with the environment. Thus, the purpose of this study is to determine the influence of Muslim CEO, women on board, and profitability on corporate social responsibility disclosure. The population in this study are banking companies listed on the Indonesia stock exchange for the period 2016-2019. The sampling technique in this study used purposive sampling techniques and obtained samples of 20 companies, so the amount of data processed was 80 companies. The data analysis used was multiple linear regression using SPSS version 25. The findings of this study show that Muslim CEO (? = 0.009) and women on board (? = 0.020) have an influence on corporate social responsibility disclosure, while profitability (? = 0.072) does not influence corporate social responsibility disclosure. Because of the fact, companies will focus more on allocating profits for investment or business continuity rather than spending costs on corporate social responsibility. We suggest that the profits earned by the company can be used for CSR disclosure programs, not just to reinvest capital for product development and company sustainability.
Pengaruh Kondisi Keuangan Perusahaan Terhadap Luas Pengungkapan Tanggung Jawab Sosial dengan Diversitas Gender Sebagai Pemoderasi” (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Agustin, Nadilah; DP, Emrinaldi Nur; Indrawati, Novita; Rahayuningsih, Tri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4659

Abstract

Pengungkapan tanggungjawab sosial adalah bentuk tanggungjawab sebuah organisasi terhadap dampak-dampak dari kegiatannya terhadap masyarakat dan lingkungan. Tujuan Penelitian ini adalah untuk menguji dan menganalisa : profitabilitas, leverage, likuiditas dan slack resources terhadap luas pengungkapan tanggungjawab sosial dengan diversitas gender sebagai pemoderasi, selain itu untuk mengetahui indikator yang sering diungkapkan agar image perusahaan terlihat baik maka teori yang digunakan yaitu stakeholder theory. Populasi dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar pada BEI periode 2019-2021. Jenis data yang digunakan adalah data kuantitatif. Sumber data yang digunakan adalah data dokumenter. Teknik pengambilan sampel menggunakan teknik purposive sampling. Peneliti memperoleh data yang dibutuhkan dari laporan tahunan melalui situs masing-masing perusahaan. Data CSR diperoleh dengan cara mengolah laporan tahunan menggunakan software NVIVO versi 12, sedangkan untuk profitabilitas menggunakan rumus ROA, leverage menggunakan rumus DER, likuiditas menggunakan rumus CR dan slack resources menggunakan rumus Ln(kas dan setara kas), variabel moderasi yaitu diversitas gender diolah dengan menghitung perbandingan wanita dengan total dewan. Setelah mendapatkan seluruh data diolah dengan software SPSS. Hasil penelitian menunjukkan bahwa: 1) Profitabilitas dan Likuiditas tidak mempengaruhi pengungkapan CSR. 2) Leverage dan Slack Resources mempengaruhi pengungkapan CSR. 3) Diveristas gender dapat sebagai moderasi antara profitabilitas terhadap CSR. 4) Diveristas gender bukan moderasi antara leverage, likuiditas dan slack resources terhadap CSR. 5) Limbah merupakan indikator GRI Standard yang sering diungkapkan dalam laporan CSR. Dari penelitian yang dilakukan ditemukan beberapa keterbatasan, maka peneliti menyarankan untuk penelitian berikutnya menambahkan cakupan periode dan memperluas objek penelitian, sehingga hasil yang diperoleh akan lebih menjelaskan gambaran kondisi yang sesungguhnya.
CLOUD COMPUTING SEBAGAI MEDIASI PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA ORGANISASI : CLOUD COMPUTING AS A MEDIATION OF THE INFLUENCE OF TOP MANAGEMENT SUPPORT ON ORGANIZATIONAL PERFORMANCE Syafitri, Lidya; Fitrios, Ruhul; Indrawati, Novita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.388-406

Abstract

The purpose of this study was to analyze the effect of top management support on organizational performance with cloud computing as a mediator so as to improve the performance of MSMEs to be more aware of the use of accounting information systems, especially the maximum use of cloud computing. This research was conducted at MSMEs registered at the Pekanbaru City Cooperative and MSME Office. With a total sample in this study of 189 MSMEs selected from a population of 13,540 MSMEs registered at the Pekanbaru Cooperative Office using a survey method, sampling using the Hair formula and questionnaires distributed to MSME executives/owners both offline and online. The sampling technique used convenience sampling technique. Furthermore, the data analysis technique uses the SmartPLS 3 application. The results showed that (1) Top management support affects organizational performance, (2) Cloud computing affects organizational performance, (3) Top management support affects cloud computing, (4) Cloud computing mediates top management support on organizational performance.
CEO and Firm Performance: Indonesian Evidence Indrawati, Novita; Zarefar, Arumega
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.39367

Abstract

Objective This study aims to empirically examine the effect of CEO tenure and CEO work experience on firm performance.Design/Methodology Ordinary least square (OLS) is used as an analytical technique to test the research hypothesis. This research sample consists of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with 451 total observations. We conduct robustness tests using alternative measurements for the dependent variable to prove that the results of this study are robust.Results The study's key findings are as follows: CEO tenure is found to have a detrimental effect on firm performance. In contrast, CEO work experience is shown to impact firm performance positively.Novelty/Originality To the author's knowledge, research that distinguishes between tenure and CEO work experience and its effect on firm performance is still scarce, especially in the Indonesian context. This study opens a new perspective on the experience of a CEO who is seen not only by working time but also by the number of companies he has led.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Sefira, Jihan; Indrawati, Novita; Rofika, Rofika; L, Al Azhar
Balance Vocation Accounting Journal Vol 7, No 1 (2023): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i1.7657

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate governance yang diproksikan pada dewan komisaris, komite audit, komisaris independen, kepemilikan institusional dan kepemilikan manajerial serta ukuran perusahaan dan leverage terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019. Jumlah sample pada penelitian ini adalah 16 perusahaan yang ditentukan menggunakan metode purposive sampling. Analisis ini menggunakan teknik analisis regresi linear berganda menggunakan program SPSS. Hasil Analisis Menunjukkan bahwa dewan komisaris, komite audit, kepemilikan manajerial, ukuran perusahaan dan leverage berpengaruh terhadap nilai perusahaan. Sedangkan komposisi komisaris independen dan kepemilikan institusional tidak bepengaruh terhadap nilai perusahaan.
Co-Authors ', Al-Azhar L Ade Kurniati Adhitya Agri Putra Agustin, Nadilah Aisyah Maulyantini Al Azhar A Al Azhar L Al Azhar L ' Aliffia Rianty GheanaPutri Alifia Asharidha Amir Hasan Amries R. Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Angga Perdana Putra Ardian Ardi Arief, Firda Rahmadhany Aswad, Hijratul Azhar A, Al Azhari Sofyan Azwir Nasir Basri, Yessi Muthia Dedi Irawan Desmiyawati Desmiyawati, Desmiyawati Dessy Kumala Dewi Edfan Darlis Edinov, Sally Eka Hariyani Eka Setiawati Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Fatma Khairani Fazzahra Citra Yudisa Hartono Febriyanti, Anna Hariadi Hariadi Hasanah, Salsabila Indra Firdaus, Indra Indra Ramadhany Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kamaliah, K. Karina Aulia Putri Kirmizi Kirmizi Kirmizi Kirmizi, Kirmizi Kurniawan, M. Taufik Lastri Lastri Lilisen Lilisen Lilla Yulianti M. Rasuli Meilda Wiguna Mela, Nanda Fito Meta Adriana Miftah Faridh Mochamad Lazuardi Muhammad Maulidan Akbar Muhammad Nanda Dwi Putra Murni, Fina Nasrizal Neni Afriyani Nirmayana Nirmayana Novaridha, Ira Astria Nugraha, Opanthio Nur D, Emrinaldi Nurhayati Nurhayati Nurixmal Nurul Fathia Paramitha, Tantri Pipin Kurnia Putra, Adhitya Agri Putra, Gunawan Hutomo Mandala Rahmah, Siti Susanti Rahmawati, Anisa Jasni Ramadani, Suci Rheny Afriana Hanif Ria Nelly Sari Rini Purnama Sari Rita Anugerah Rofika ' Rofika Rofika, Rofika Ruhul Fitrios Santosa, Bernadus Dwi Joko Sartika, Novira Sefira, Jihan Silviani, Amanda Agnes Solihat, Putri Ayu Suryadi, Ari Suryatin Suryatin Syafitri, Lidya Taufeni Taufik Threzasyari, Yulfriza Tri Rahayuningsih Tussakdiah, Halimah Uci Lestari Verya, Endi Vince Ratnawati Wahyuni, Siska Wenny Risanti Wiry Widyawati.S Wiwik Indra Mariana Yenni Elmar Yesi Mutia Basri Yessi Muthia Basri Yulia Efni Zainal Abidin Zein Zarefar, Arumega Zarviana, Resi Zuhri, Alif Khakam