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PENGARUH FAKTOR – FAKTOR AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN BUDAYA ORGANISASI TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE (STUDI EMPIRIS PERUSAHAAN BUMN PEKANBARU) Nelaz, Yolanda Safitri; Hasan, H. Amir; Savitri, Enni
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini dilakukan untuk menguji apakah faktor-faktor audit internal, pengendalian internal, dan budaya organisasi berpengaruh terhadap pelaksanaan good corporate governance. Penelitian ini dilakukan di Perusahaan BUMN di Pekanbaru.Jumlah responden yang digunakan dalam penelitian ini adalah 87 responden. Sebanyak 75 kuesionwe diisi dengan lengkap dan dapat diolah. Data yang dikumpulkan diolah dengan menggunakan SPSS 21.0 dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa faktor-faktor audit internal, budaya organisasi berpengaruh terhadap good corporate governance sementara pengendalian internal tidak berpengaruh terhadap good corporate governance. Nilai signifikan masing-masing variabel dalam penelitian ini adalah 0,005 untuk independensi, 0,002 untuk kemampuan profesional, 0,000 untuk lingkup pekerjaan, 0,011 untuk pemeriksaan kegiatan pemeriksaan, 0,173 untuk pengendalian internal , 0,000 untuk budaya organisasi

Pengaruh locus of control, keahlian auditor, komitmen organisasi terhadap perilaku underreporting of audit time (studi empiris pada kap pekanbaru& padang) Yolanda Safitri Nelaz; Kamaliah '; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This study seeks to analyze the relationship between the factors that affect the auditor'sacceptance of under-reporting time. Auditor’s who worked in Public Accounting in Indonesia isan object in this study using questionnaire-based survey that was sent.The data have beencollected and analyzed using SPSS. Expectancy theory and the theory of goal setting is the basictheory used to explain the behavior of auditors underreporting time in accepting.The results ofthis study found that locus of control auditor’s expertise, organizational commitment variables have a effect on acceptance of under-reporting time.Keywords : locus of control, auditor’s expertise, organizational commitment, acceptance of under-reporting time

ANALISIS PERMASALAHAN BADAN USAHA MILIK DESA (BUM DESA) DI KABUPATEN BENGKALIS Dewi Junita; Oetary Triyani; Yulia Safitri; Yolanda Safitri Nelaz
Awal Bros Journal of Community Development Vol 5 No 1 (2024): Awal Bros Journal of Community Development
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/abjcd.v5i1.410

Village-Owned Enterprises (BUM Desa) are business institutions engaged in the management of village economic assets and resources within the framework of village community empowerment. BUM Desa is established by the village and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the greatest welfare of the village community. Thus, the government and community's hopes for the growth of the village economy and community welfare are attached to BUM Desa. In Riau Province, all villages in Riau have BUM Desa, namely 1,591 villages. Bengkalis Regency already has BUM Desa with a total of 136 BUM Desa units. Bengkalis Regency, with its wealth of natural resources and abundant economic potential, has a great opportunity to develop diverse and innovative BUM Desa. However, there are still various problems that hinder its development and sustainability. Some of these problems include lack of human resource capacity, limited capital, ineffective management, and limited access to markets and technology. Overcoming these problems requires comprehensive and sustainable efforts. The purpose of this community service activity is to provide training in analyzing financial reports of Village-Owned Enterprises in Bengkalis Regency to identify root problems and find practical and applicable solutions. Through this community service activity, it is hoped that mentoring, training, and empowerment can be carried out for Village-Owned Enterprise managers and village communities so that they are able to optimize their potential and resources. This community service activity has been carried out in Bengkalis Regency. The participants in this activity are Village-Owned Enterprise Operational Executors, namely 14 Operational Executors from 14 Village-Owned Enterprises in Bengkalis.

GOOD CORPORATE GOVERNANCE PADA BUMN DI SUMATERA BARAT: GOOD CORPORATE GOVERNANCE IN STATE-OWNED ENTERPRISES IN WEST SUMATERA Safitri Nelaz, Yolanda; Junita, Dewi
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.5.3.462-476

Good Corporate Governance (GCG) is a system and process implemented by companies to ensure accountable, transparent, and responsible management. Effective GCG implementation can increase investors, stakeholders, and public trust in the company. This study aims to analyze the influence of these four variables on the implementation of GCG in companies. The research uses the Quesioner survey data collection method to BUMN in Padang, Indonesia. The data were then analyzed using multiple linear regression analysis. The results of this study showed that management commitment, internal audit competency and audit service quality have significant effect on GCG. However, the results of this study failed to prove the influence of organizational culture on GCG.

PELATIHAN PENGOLAHAN DATA PENJUALAN MENGGUNAKAN MICROSOFT EXCEL PADA UMKM Adha, Afifah Cahayani; Hendriani, Sisi; Nelaz, Yolanda Safitri
Awal Bros Journal of Community Development Vol 5 No 2 (2024): Awal Bros Journal of Community Development
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/abjcd.v5i2.512

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy. The contribution of MSMEs to Gross Domestic Product (GDP) and employment is very significant, so that the sustainability and development of this sector has become a priority in various government policies. However, despite their important role, many MSMEs face various obstacles in managing their business, especially in terms of processing and analyzing sales data. One of the main obstacles faced by MSMEs is limitations in data management capabilities. Accurate and structured sales data is a vital element in making the right business decisions. This data can be used to identify sales trends, measure product performance, plan marketing strategies, and optimize inventory. However, many MSME owners and managers do not have adequate skills or knowledge in managing sales data effectively. Microsoft Excel is a program whose main function is to process data in the form of numbers using spreadsheets in presenting rows and columns to execute orders. The aim of this community service activity is to assist MSMEs in processing sales data.

PENGARUH EFISIENSI PAJAK DALAM PEMBENTUKAN STRUKTUR MODAL: STUDI KASUS PADA SEKTOR PERBANKAN NINDYAWAN, BELLA PUTRIE; NELAZ, YOLANDA SAFITRI
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i2.3787

Tax efficiency is an important issue in financial industry, as it has potential to influence funding decisions through debt ratios. This study aims to analyze the effect of tax efficiency on capital structure in banking companies in Indonesia. This study uses secondary data from annual financial statements of banks listed on Indonesia Stock Exchange for 2020-2023 period by selecting sample of 23 companies that has eligibility criteria. The multiple linear regression method was applied to analyze relationship between tax efficiency ratio, Debt to Equity and Debt to Total Assets ratios, with profitability and company size as control variables. The results show that tax efficiency ratio has a significant positive influence on Debt to Asset and has a negative effect on Debt to Equity. This conclusion is important to understand the importance of effective tax management and formulate financing strategies by considering tax efficiency as a key factor in decision-making related to capital structure

ANALISIS PERMASALAHAN BADAN USAHA MILIK DESA (BUM DESA) DI KABUPATEN BENGKALIS Junita, Dewi; Triyani, Oetary; Safitri, Yulia; Nelaz, Yolanda Safitri
Awal Bros Journal of Community Development Vol 5 No 1 (2024): Awal Bros Journal of Community Development
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/abjcd.v5i1.410

Village-Owned Enterprises (BUM Desa) are business institutions engaged in the management of village economic assets and resources within the framework of village community empowerment. BUM Desa is established by the village and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the greatest welfare of the village community. Thus, the government and community's hopes for the growth of the village economy and community welfare are attached to BUM Desa. In Riau Province, all villages in Riau have BUM Desa, namely 1,591 villages. Bengkalis Regency already has BUM Desa with a total of 136 BUM Desa units. Bengkalis Regency, with its wealth of natural resources and abundant economic potential, has a great opportunity to develop diverse and innovative BUM Desa. However, there are still various problems that hinder its development and sustainability. Some of these problems include lack of human resource capacity, limited capital, ineffective management, and limited access to markets and technology. Overcoming these problems requires comprehensive and sustainable efforts. The purpose of this community service activity is to provide training in analyzing financial reports of Village-Owned Enterprises in Bengkalis Regency to identify root problems and find practical and applicable solutions. Through this community service activity, it is hoped that mentoring, training, and empowerment can be carried out for Village-Owned Enterprise managers and village communities so that they are able to optimize their potential and resources. This community service activity has been carried out in Bengkalis Regency. The participants in this activity are Village-Owned Enterprise Operational Executors, namely 14 Operational Executors from 14 Village-Owned Enterprises in Bengkalis.

Life Skill Berinovasi Dalam Usaha Kreatif dan Berguna Untuk Masyarakat Melalui Implementasi Enterpreneurship Nurhasanah, Dinna; Nelaz, Yolanda Safitri; Afriayini, Neni; Pratiwi, Lidya Prajawati; Piliang, Arfah; S, Salman
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 9 (2025): Vol. 2. No. 9, April 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15332578

The purpose of this study is to find out how to build a creative entrepreneurial spirit and how to apply the tradition of entrepreneurship in the midst of increasing economic pressures and increasingly narrow job opportunities. This study aims to find out how entrepreneurship can be an effective way to revive economic development from a small scale to becoming a driver of large-scale economic development. This study uses the literature review method, namely a literature review that aims to solve problems. The results of the literature review show that family, education, and government are three traditions that are able to build the application of entrepreneurship in society. Thus, this study can contribute to the development of entrepreneurship and community economic development. Here are some important points from this study: 1. Building a creative entrepreneurial spirit: This study aims to find out how to build a creative entrepreneurial spirit in society. 2. Application of the tradition of entrepreneurship: This study aims to find out how the application of the tradition of entrepreneurship can help drive economic development. 3. Family, education, and government: The results of the study show that family, education, and government are three traditions that are able to build the application of entrepreneurship in society.

SOSIALISASI BAHAYA PEGGUNAAN GADGET TERHADAP KESEHATAN PADA REMAJA Adha, Afifah Cahayani; Yunita, Alfitri Yana; Hendriani, Sisi; Nelaz, Yolanda Safitri
Awal Bros Journal of Community Development Vol 6 No 2 (2025): Awal Bros Journal of Community Development
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/abjcd.v6i2.705

The rapid development of digital technology has made gadgets such as smartphones, tablets, and laptops an integral part of adolescent life. However, excessive gadget use can lead to various health problems, such as Computer Vision Syndrome (CVS), musculoskeletal disorders, and decreased sleep quality. Initial observations at SMA Negeri 10 Pekanbaru showed that 78% of students experienced CVS symptoms, 65% complained of neck and back pain, and 42% experienced sleep disturbances. Although 91% of respondents were aware of the negative impacts of gadgets, only 12% consistently limited their use. To address this, the research team implemented a participatory outreach program at SMA Negeri 10 Pekanbaru using lectures, discussions, and practical training methods such as the 20-20-20 technique, correct posture, and a digital detox workshop. The results showed a 62% increase in participant understanding based on pre- and post-tests, as well as high enthusiasm for the practical solutions provided. The program also established peer educators to ensure the continuity of education. In conclusion, interactive outreach and a participatory approach are effective in increasing awareness and changing adolescent behavior related to gadget use. It is necessary to expand similar programs to other schools to minimize the negative impact of gadgets on adolescent health.

PENCATATAN KEUANGAN RUMAH TANGGA: BEBAS PUSING ATUR UANG BULANAN PADA RADIO BHARABAS 97,5 FM PEKANBARU Nurhasanah, Dinna; Nelaz, Yolanda Safitri; Afriyani, Neni
Awal Bros Journal of Community Development Vol 6 No 2 (2025): Awal Bros Journal of Community Development
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/abjcd.v6i2.701

This community service program aims to enhance public literacy and skills in managing household finances through the implementation of effective financial record-keeping practices. A common problem many households face is the inability to systematically manage cash flow, difficulty tracking expenses, and a lack of planning to achieve both short-term and long-term financial goals. This often leads to financial stress and reliance on debt. The selection of this topic is based on the urgency of equipping the public with practical basic personal accounting skills, given the importance of financial stability as the foundation of family well-being.The method of implementing this service focuses on interactive education and direct workshops, specifically designed to facilitate understanding of basic concepts in recording income and expenses, creating realistic budgets, and identifying priority spending categories. The material is delivered using easy-to-understand, straightforward language relevant to daily experiences. The workshops also include simulations of financial record-keeping practices using simple tools, such as manual cash books or free mobile applications, to ensure that the skills taught can be directly applied. The results of the service show a significant improvement in participants' understanding of the importance of financial record-keeping, as well as positive changes in their daily money management behavior. Many participants reported feeling "Stress-Free in Managing Monthly Money" after applying the methods taught, with the ability to identify budget leaks and plan fund allocation more carefully. A brief conclusion from this service is that personal accounting literacy is a crucial foundation for household well-being, and targeted education can empower communities to achieve financial stability and realize their financial goals more effectively Keywords: Household Financial Literacy, Financial Record-Keeping, Radio Education

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