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Yusralaini '
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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
PENGARUH TEKNOLOGI INFORMASI DAN KEAHLIAN KOMPUTER TERHADAP SISTEM INFORMASI AKUNTANSI PADA RUMAH SAKIT SWASTA DI KOTA PEKANBARU Yesi Irawati; Yusralaini '; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to empirically examine the effect of information technology and computer expertise on Accounting Information Systems (AIS). This study was conducted on 18 Private Hospital in the city of Pekanbaru. Existing questionnaires distributed 72 pieces. Analysis tools used in this study is multiple regression.Advances in information technology affect the development of Accounting Information Systems (AIS) in terms of data processing, internal control, and increase the amount and quality of information and financial reporting. Due to transform data into information needed knowledge and expertise in running the information system. Many ways you can do to get those skills, one of which is the training or education.Once tested, it turns the information technology and computer expertise had a strong influence on Accounting Information Systems (AIS) with an adjusted R2 of 71.8%, while 28.2% influenced by other factors.Based on the responses obtained from 64 respondents, the authors conclude that information technology and computer skills together - the same significant effect on Accounting Information Systems (AIS) .Uji partially, information technology and expertise also significantly influence the Accounting Information Systems (AIS).Keywords: information technology, computer skills, Accounting Information Systems (AIS)
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTERN DAN GANGGUAN ORGANISASI TERHADAP INDEPENDENSI AUDITOR PADA INSPEKTORAT PROVINSI RIAU Annisa Agelina; Yusralaini '; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to invetigate the effect of personal disturbance, externaldisturbance and organizationaldisturbance on the the auditors’ independence inInspectorate Riau Province. This study is population. While responden is consisted by the fourty inspectorate officers in Inspectorate Riau Province. The data was collected by distributing quetionnaires which isgiven to 40repondents, but only 39 (97.5%) respondents who fill out the questionnaires completely and can be processed. The analysis tool used is multiple regression using SPSS program version 21. Based on t test results partially be known that the results of t test for variables personal disturbancewas significantly on auditor independence wich t hitung>t table,t test for variables externaldisturbance was significantly to auditors independence and t test for variables organizational disturbance also have significant effect on auditor’s independence. The magnitude of the effect caused by Adjusted R2 by three variables together against the dependent variable 69,9%, while the remaining 30,1% is influenced by other variables not examined in this study.Keywords: Personal Disturbance, External Disturbance,   Organizational Disturbance and The Auditors’ independence
Analisis perbandingan kinerja keuangan perusahaan sebelum dan sesudah merger dan akuisisi pada perusahaan manufaktur yang listing di BEI 2009-2012 Ulfathin Naziah; Yusralaini '; Al-azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to analyze the difference on firm performance before and after mergers and acquisitions a public company listed in Indonesia Stock Exchange. Corporate performance is measured by using financial ratio: Current Ratio, Total Asset Turn Over, Debt to Equity Ratio, Return on Assets, Return on Equity, Net Profit Margin dan Earnings per Share.The results showed that there is a difference between before and after the merger NPM, because the performance of the Company resulting from the merger and acquisition of NPM is not as good as the performance of the Company prior to mergers and acquisitions, the Company NPM result of mergers and acquisitions has decreased. There is a difference between ROA before and after the merger. Performance of the Company resulting from the merger and acquisition of ROA, the Company's performance improved after mergers and acquisitions, as ROA Company's results of mergers and acquisitions and increased significantly. There is a difference between before and after NPM Merger, the Company performance resulting from the merger and acquisition of ROE is not as good as the performance aspects of the Company prior to mergers and acquisitions, the Company's ROE for the results of mergers and acquisitions has decreased significantly. There is no difference between before and after the merger DER. Performance of the Company resulting from the merger and acquisition of aspects of the DER performance improved after company mergers and acquisitions. There is a difference between DR before and after the Merger, the Company performance resulting from the merger and acquisition of aspects of DR improved after mergers and acquisitions, as the Company DR result of mergers and acquisitions has increased significant improvement. There is a difference between EPS before and after the Merger Corporate Performance results of mergers and acquisitions from EPS aspects to improve after mergers and acquisitions, as the Company EPS result of mergers and acquisitions has increased significantly rise.There is no difference between before and after the Merger TATO Performance Company resulting from the merger and acquisition of the tattoo is not as good as the performance aspect of the Company prior to mergers and acquisitions, as the Company TATO result of mergers and acquisitions has increased significantly decrease. There is no difference between the CR before and after the Merger Corporate Performance results of merger and acquisition of the CR is not as good as the performance aspects of the Company prior to mergers and acquisitions, as the Company CR result of mergers and acquisitions has increased significantly decrease.Overall, the results of the Company There are differences in performance before and after mergers and acquisitions, due to performance results of mergers and acquisitions the Company experienced a significant increase.Keywords: Financial Performance, Merger and Akuisisi
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN SKPD (Studi Pada Pemerintah Daerah Kabupaten Kampar) Dhedy Triwardana; Yusralaini '; Susilatri '
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 research aims to analyze the influence of implementing accounting government standard, implementing of accounting financial system and competency of human resources to the quality of financial statement SKPD. Object of this research is department of SKPD Kampar. There are seventy eight questionnaires were sent, but only sixty nine questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The results of this research showed implementing accounting government standard has an effect to the quality of financial statement SKPD with 0,003 significance, implementing of accounting financial system has an effect to the quality of financial statement SKPD with 0,000 significance and competency of human resources has an effect to the quality of financial statement SKPD with 0,000 significance. The results of this research also showed that coefficient R square is 94,1%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: Government, Financial System, Human Resources And Financial Statement
PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PENERAPAN ANGGARAN BERBASIS KINERJA, KEJELASAN SASARAN ANGGARAN, SISTEM PELAPORAN KINERJA DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Study Kasus SKPD di Prov Nurul Fathia; Yusralaini '; Lila Anggraini
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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The research aims to examine the influence of implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system to the performance accountability for government agencies. Object of this research is local government unit who worked in Riau Province. There are 60 questionnaires were sent, and all of questionnaires are returned. The sample in this study are amounted to 60 respondents, 20 in government agencies and 3 sample in each agencies. The data ware using analyzed by linear regression method and SPSS program version 20. The variables were examined are influence of implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system to the performance accountability for government agencies. Each independent variables, gives the strong influence to dependent variable, it means implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system could explain the performance accountability for government agencies.Keywords : Government, Budgets, Performance, Accounting System.
Pengaruh partisipasi anggaran terhadap senjangan anggaran dengan ketidakpastian lingkungan dan komitmen organisasi sebagai variabel moderating pada perbankan swasta di Pekanbaru Feni Amelia; Yusralaini '; Al-azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The involvement of many stakeholders in the budgeting process has a direct impact on human behavior. Budgetary slack is influenced by several factors including the subordinate participation in the preparation of the budget. Participation in the preparation of the budget will increase the responsibilities and performance of subordinates. Besides participation in the preparation of budgets, budgetary slack can also be caused by the views on the environment and organizational commitment. Environmental uncertainty is the perception of members of the organization in anticipation of the influence of environmental factors on the organization. The population in this study is a private bank operating in Pekanbaru registered in Bank Indonesia in 2012, amounting to 33 banks. Sample collection using nonprobability sampling technique in which the method used was purposive sampling. Each bank sent four questionnaires so that the total amount to 132 questionnaires distributed questionnaires. The data obtained will then be analyzed with multiple linear regression method. The test results indicate that budgetary participation affects the budgetary slack. Then environmental uncertainty moderates the relationship between organizational commitment budgetary participation and budgetary slack.Keywords: Participation Budget, budgetary slack, Environmental Uncertainty and Organizational Commitment.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI TERHADAP KINERJA MANAJERIAL PADA BUMN PTPN V PEKANBARU (Studi kasus kebun tandun BUMN PTPN V Pekanbaru) Hetty Mariana Tanjung; Yusralaini '; Susilatri '
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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The purpose of this study was to examine the effect of budget participation, organizational commitment and motivation to managerial performance. The method used in this study BUMN PTPN V in Pekanbaru. The population in this study were all employees of PTPN V (Persero) is involved in the process of participation (propose or implement) the budget, which includes managers, heads of sections, and subordinates. The research sample is census data retrieval techniques, because the entire population sampled, namely the 65 samples. testing the quality of the data used is data validity and reliability testing. The classical assumption used is normality test, multicolinearity, and test heterokedastisitas. Model analysis used multiple linear regression was used to analyze the data to help SPSS.20.0 program. penilitian results show that budget participation significant effect on managerial performance, commitment significant effect on managerial performance and motivation have a significant effect on managerial performance.Keywords: Participation budget, organizational commitment, motivation, And managerial performance.
Co-Authors Al-azhar L Amir Hasan Annisa Agelina Dhedy Triwardana Feni Amelia Hardi ' Hetty Mariana Tanjung Imelga Helen Ketut Tirtayasa Lhia Dara Raesya Nelson Sinaga Nurul Fathia Pipin Kurnia Rahmiati Idrus Restu Agusti Septi Dwiani Sjahruddin ' Susilatri ' Ulfathin Naziah Yesi Irawati