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PENGARUH DEWAN PENGAWAS SYARIAH, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP ISLAMIC SOCIAL REPORTING (ISR) (Studi Empiris pada Bank Umum Syariah di Indonesia pada Tahun 2015 -2019) Fyodella Elsa; Nasrizal Nasrizal; Diyanto Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of the Sharia Supervision Board, Audit Committee, Managerial Ownership and Constitutional Ownership on Islamic Social Reporting (ISR) in 2015-2019. The population in this study were all Islamic commercial banks in Indonesia amounting to 14 units of Islamic commercial banks based on data from the Financial Services Authority (OJK). The sampling technique using purposive sampling technique. The sample amounting to 11 companies in 2015-2019, so that the research data analyzed amounted to 55. The data analysis technique using descriptive statistics, classical assumption test and multiple linear regression analysis. The results of this study found that (1) The Sharia Supervisory Board has an effect on the disclosure of ISR. (2) The Audit Committee has an effect on the disclosure of ISR. (3) Managerial Ownership has an effect on ISR disclosure. (4) Institutional Ownership has an effect on ISR disclosure.Keywords: Islamic Social Reporting (ISR), Sharia Supervision Board, Audit Committee, Managerial Ownership and Institutional Ownership
PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASI, KOMPETENSI DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEMERIKSA PAJAK DENGAN KONFLIK PERAN SEBAGAI VARIABEL MODERASI Rilian Pratama; Vince Ratnawati; Nasrizal Nasrizal
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.047 KB) | DOI: 10.31258/pekbis.12.2.%p

Abstract

This study has several objectives, first to analyze the effect of job satisfaction on theperformance of tax auditors, second, analyze the influence of organizationalcommitment on the performance of tax auditors, third, analyze the effect ofcompetency on tax audit performance, fourth, analyze the influence of emotionalintelligence on tax audit , to analyze the effect of job satisfaction, organizationalcommitment, competence, emotional intelligence on the performance of tax auditorsafter being moderated by role conflict. Role conflicts are expected to have aninfluence on the performance of tax auditors. The population of this research is 139tax examiners in the Riau Regional Directorate General's Regional Officeenvironment as many as 139 people and the sampling method is saturated samples.Data processed is primary data obtained by processing questionnaire data. Datawere analyzed with the help of the Smart PLS Version 3.2.8 program. The results ofthe study prove that job satisfaction does not affect the performance of the taxexaminer and organizational commitment, competence and emotional intelligencepositively significantly affect the performance of tax examiners. While that roleconflict does not moderate the relationship between job satisfaction, organizationalcommitment, competence and emotional intelligence to the performance of taxauditors.
FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK Merrisa Susanti; Vince Ratnawati; Nasrizal Nasrizal
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.931 KB) | DOI: 10.31258/pekbis.12.2.%p

Abstract

Performance is the result of work in quality and quantity achieved by an employee incarrying out his duties in accordance with the responsibilities given to him. Improvingperformance Tax auditors are very important in increasing state revenues throughthe taxation sector. This study has several objectives, first to analyze the effect ofprofessionalism on the performance of tax auditors, second, analyze the influence ofself efficacy on the performance of tax auditors, third, analyze the effect of locus ofcontrol on tax audit performance, fourth, analyze the influence of organizationalcommitment on tax audit, to analyze the effect of professionalism, self efficacy, locusof control, organizational commitment on the performance of tax auditors after beingmoderated by role conflict. Role conflicts are expected to have an influence on theperformance of tax auditors. Data obtained from the answers to questionnaires weredistributed to 125 tax auditors in the Riau Regional Directorate General's Tax Office.By using Smart PLS Version 3.2.8, the results show that organizational commitmentdoes not affect the performance of tax auditors and professionalism, self efficacyand locus of control positively significantly affect the performance of tax auditors.While that role conflict does not moderate the relationship between professionalism,self efficacy, locus of control and organizational commitment on the performance oftax auditors.
ANALISIS KINERJA RUMAH SAKIT BERDASARKAN BALANCED SCORECARD DI RUMAH SAKIT UMUM DAERAH ARIFIN ACHMAD PROVINSI RIAU Arpita Arpita; Amries Rusli Tanjung; Nasrizal Nasrizal
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.027 KB) | DOI: 10.31258/pekbis.11.2.137

Abstract

Hospitals have a role in providing professional and quality health services that areaffordable to all levels of society, and provide basic health services and advancedhealth services according to hospital classes and prescribed standards. A Hospitalsneed good performance to achieve that goals, An assessment of of comprehensiveperformance in the financial and non-financial aspects is needs to find out and toincrease a hospital performance. This reseach introduced balanced scorecardmethod as a management tool in measuring its performance which includes financialperspective, customer perspective, internal business process perspective andgrowth and learning perspective. RSUD Arifin Achmad is Regional Public ServiceAgency. This reseach aims to determine the performance achievement of ArifinAchmad Hospital during the period of 2015-2017 by using four BSC perspectivesand see the relationship between the four perspectives. The type of research used ismixed methods, which is a research step by combining quantitative and qualitativeresearch, secondary data and primary data. The results of the reseach showed thatthe performance 2015 showed a score of 78.28, 2016 with a score of 79.03, and2017 with a score of 79.78. These three years the assessment of interpretation A(Very Good) and can be seen that the increase in performance has been gettingbetter even though improvements will continue to be carried out in various types ofservices and by measuring various indicators..
Dari Good Governance Ke Sound Governance: Reformasi Prinsip Dan Regulasi Pelayanan Publik Di Badan Penanaman Modal Dan Pelayanan Perizinan Terpadu Kabupaten Lima Puluh Kota Nasrizal Nasrizal; Afriva Khaidir; Syamsir Syamsir
Jurnal Public Administration, Business and Rural Develoment Planning Vol 1 No 2 (2019): JOURNAL Public Administration, Business and Rural Development Planning
Publisher : Jurnal Public Administration, Business and Rural Development Planning

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Abstract

This research is start from the various problems in practical reformation and inovation of local goverment in public service realization, especially in implementation of investment affair and integrated license service. Based on data and result of analysis are found that realization of reformation and public service inovation in Board of Investment and Integrated License Service at Lima Puluh Kota Regency is not running well. Reformation practical and public sevice inovation all this time have many problems because of minimum budget factor, less of human resources, minimum of tools and infrastructures and information technology. Public service approach that are used is based on good governance principles with Structural Adjustment Programs (SAPs) pattern that have standardized in Standard Operational System (SOP) that tend to awkward and the dimensions of sound governance is not fulfill yet. Based on the riil condition from realization of reformation and inovation that public service, it can be arranged the ideas to reform the principle and public service regulation in Board of Investment and Integrated License Service at Lima Puluh Kota Regency.
PERANAN LEMBAGA NAGARI DALAM MENINGKATKAN PEMBANGUNAN DI NAGARI AIA AMO KABUPATEN SIJUNJUNG Ade Hendra; Maiyulnita Maiyulnita; Nasrizal Nasrizal
Jurnal Public Administration, Business and Rural Develoment Planning Vol 3 No 1 (2021): Jurnal Public Administration, Business and Rural Development Planning
Publisher : Jurnal Public Administration, Business and Rural Development Planning

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Abstract

The purposes of this research are to determine the Role and the development program of theNagari Aia Amo Institution, Kamang Baru District, Sijunjung Regency. The resulf of thisreaserch showed that the role of the Nagari Institution as a community coach in serving theNagari government community can be said to have satisfied residents so that the developmentcarried out in Aie Amo Data can run or carried out smoothly because of the support from theentire community. The services provided by the Nagari government to the community in thiscase are in the form of processing documents for which there is no standard fee. 2) Thedevelopment program in Nagari Aie Amo can be seen from the intensive efforts of guardingthe Nagari government apparatus including the Nagari Wali and their staff who collaboratewith the Head of Jorong who is a community leader in the area. As a lower level governmentthe Nagari government can only propose and assist all physical developments determined bythe MUSREMBANG results at the sub-district level. Because the Nagari government can onlycarry out coordination orders from the sub-district level government which is itsadministrative area 3) The role of Nagari institutions in Nagari Aia Amo Development,Kamang Baru Subdistrict, Sijunjung Regency This fairly good community participation isevident from the various attention from the community towards all developments in thescope of government of Nagari Aie Amo 2). Cooperation between fellow Devices is veryharmonious between fellow Nagari Devices, in the form of intimacy that occurs betweenfellow Devices, as well as the obedience of all Devices to the Wali Nagari Mother.
IMPLEMENTASI PELAYANAN JAMINAN SOSIAL KESEHATAN (JKN) MENURUT UNDANG-UNDANG NOMOR 24 TAHUN 2011 TENTANG BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) PADA PUSKESMAS MAPADDEGAT KABUPATEN KEPULAUAN MENTAWAI Warti Setia; Arnal Yanuardi; Nasrizal Nasrizal
Jurnal Public Administration, Business and Rural Develoment Planning Vol 5 No 1 (2023): Jurnal Public Administration, Business and Rural Development Planning
Publisher : Jurnal Public Administration, Business and Rural Development Planning

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Abstract

Based on the explanations in previous chapters, the authors draw the following conclusions: 1) Implementation of Health Social Security (JKN) services according to Law (UU) Number 24 of 2011 concerning the Social Security Administering Body (BPJS) at the Mapaddegat Health Center, Mentawai Islands Regency namely a) humanity that: there is still a lack of services at the Mapaddegat Health Center in Mentawai Islands Regency, this is because patients have to queue long for treatment, the medicines available at the Public Health Center are only in the form of generic drugs and the lack of chairs in the waiting room for patients at the Mapaddegat Public Health Center, Mentawai Islands Regency. , b) The principle of benefit is that not all people can benefit from Health Social Security Services (JKN) at the Mapaddegat Health Center, Mentawai Islands Regency because of distance, travel time, transportation costs, ability to pay for health services and lack of socialization from the Health Social Security Administration Agency (BPJS). as well as Puske SMAS, c) social justice for all Indonesian people. that at the Mapaddegat Health Center, Mentawai Islands Regency, there is an injustice in giving drugs to patients because of the use of different BPJS classes. 2) Factors that influence the implementation of Health Social Security (JKN) services according to Law (UU) No. 24 of 2011 concerning the Social Security Administering Body (BPJS) for Health at Mapaddegat Health Center, Mentawai Islands Regency, including: human resource factors and the availability of facilities. and infrastructure.
Penanaman Mangrove Sebagai Bentuk Kegiatan Penanggulangan Dan Pelestarian Ekosistem Di Desa Buruk Bakul Nasrizal Nasrizal; T. M. Habil Agathan; Siti Purani; M. Fikri Abdi; Rizqi Ramadhan; Mia Wahyuni; Vanny Ellysia Putri; Rismawati Rismawati; Ciansi Deby Angraini; Uswatun Sepri Esti; Nora Novita
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2023): Oktober: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i4.941

Abstract

Preserving mangroves in coastal areas is the key to maintaining environmental resilience, local economy and sustainability of coastal ecosystems. Plus, Buruk Bakul village, Bengkalis Regency has quite a large coastal area, so it needs conservation and awareness from the community in the mangrove planting movement on the coast so that the mangrove ecosystem is well maintained. Planting activities were carried out involving a combination of students and community organizations to preserve the natural coastal environment. The method used during the service was planting and maintenance using the mollenda and reiser method, namely ADDIE (analysis-design-developing-implement-evaluate) which had a big influence on planting mangroves in Buruk Bakul village.
Kesehatan Terawat, Lingkungan Terlindungi: Kebersihan Sebagai Investasi Bersama Nasrizal Nasrizal; Nur Adh Dhuha; Muhammad Ihsan; Syadzahara Nurul Chalifah; Rissika Priutami; Ihsana Arifa; Zariami Zariami; Diva Zahira; Muhammad Idris; Silas Yusthinus Baransano; Yohana Okoka
Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Vol. 1 No. 4 (2023): Oktober : Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pandawa.v1i4.207

Abstract

This journal discusses student KKN activities at UNRI SUKAJADI VILLAGE, which is in Sukajadi Village, Bukit Batu District, Bengkalis Regency. Nowadays, cleanliness is considered trivial, so many local people don't care about cleanliness. Even though cleanliness is very important in life, both for health and the environment. Cleanliness affects health, as does the environment. A clean and healthy environment also improves the quality of life, fresh air, clean water and beautiful nature can improve physical and mental well-being. A healthy environment is the key to balance in an ecosystem. So the Kukerta group built the Sukajadi village and created a mutual cooperation work program at Datuk Laksamana gate. The aim of this work program is to raise public awareness about the environment because the environment is the key to creating a better, healthier and more sustainable world for all living creatures. Protecting the environment is our shared responsibility for future generations. Apart from that, the Sukajadi village community can overcome and invite the local community to clean around the Datuk Laksamana gate because cleaning the road at the Datuk gate is a simple but very important action that can have a big positive impact on human health and the environment.
Sosialisasi Kompres Hangat dan Kompres Dingin pada Berbagai Masalah Kesehatan di Desa Miruk Lam Reudep Kecamatan Baitussalam Aceh Besar Yadi Putra; Fauziah Fauziah; Muhammad Daud; Evi Hafriani; Nivi Sara Ivantaya; Nasrizal Nasrizal
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 2 No. 1 (2025): Februari : Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v2i1.1130

Abstract

This community service aims to increase the knowledge of the community in performing the first treatment of health problems experienced, especially by using warm compresses and cold compresses. The socialisation method uses lectures and questions and answers, power point media, projectors and props. This community service was carried out in collaboration with the Diploma III Nursing Study Program, Faculty of Health Sciences, Abulyatama University in collaboration with Miruk Lam Reudep Village, activities attended by 50 people. The results of the service provide increased knowledge to the community about using compresses in various health cases properly and in accordance with health conditions. The conclusion that this socialisation is very good for dealing with health conditions experienced at that time.