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All Journal Jurnal Kesehatan Andalas Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Hilirisasi IPTEKS (JHI) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Ecogen Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks MAHESA : Malahayati Health Student Journal AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Elementaria Edukasia Jurnal Akuntansi dan Governance Andalas Journal of Islamic and South East Asian Finance and Accounting Jurnal Akuntansi E-JURNAL AKUNTANSI Jurnal of Syiah Kuala Dentistry Society
Yurniwati Yurniwati
Universitas Andalas
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Akuntabilitas, Transparansi, dan Literasi Zakat terhadap Preferensi Muzakki dalam Memilih Saluran Distribusi Zakat Tiara, Sonita; Yurniwati, Yurniwati; Putriana, Vima Tista
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.536

Abstract

This research aims to empirically prove the influence of zakat accountability, transparency, and literacy on muzakki preferences in choosing zakat distribution channels. The dependent variables in this study are muzakki preferences as measured by the nominal scale categorized, 1 (one) for muzakki who choose to distribute zakat through zakat management organizations (OPZ) and 0 (zero) for muzakki who choose to distribute zakat through non OPZ. The independent variables in this study are accountability, transparency, and zakat literacy. Accountability and transparency are measured on a 5-point likert scale and zakat literacy is measured using the Zakat Literacy Index developed by the BAZNAS Center for Strategic Studies in 2019. The population in this study is all educators and education personnel who have ASN status in the Andalas University environment. Based on the simple random sampling method, the sample obtained as many as 252 samples that meet the research criteria. The analysis method used is binary logistic regression analysis. The results showed that accountability, transparency and zakat literacy affected muzakki preferences in choosing zakat distribution channels. Respondents' preferences are dominated by choosing to distribute directly to individual zakat recipients or non-OPZ.
Analysis of The Influence of Employee Stock Ownership Program (ESOP) Application of Company Financial Performance Fitri Handayani; Yurniwati Yurniwati
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i2.978

Abstract

This study aims to examine the effect of implementing the Employee Stock Ownership Program (ESOP) on the company's financial performance. and differences in the company's financial performance when issuing ESOPs and not issuing ESOPs. The implementation of ESOP is proxied by the proportion of ESOP and the price of execution, the company's financial performance is proxied by ROE, NPM, and OPM. The research was conducted on companies listed on the IDX and have adopted the ESOP in 2012 to 2016. The sampling method uses purposive sampling. To test the effect of applying ESOP on performance. The results of this study indicate that the number of ESOP Provisions given has no effect on ROE, NPM, and OPM. ESOP execution prices affect the value of ROE and NPM but do not affect the value of OPM. There is no difference in the value of ROE, NPM, and OPM when the company issues ESOP and does not issue ESOP.
Analisis Unit Cost Pelayanan Unit Laboratorium Rumah Sakit Naili DBS Tahun 2017 dengan Metode Activity Based Costing (ABC) Ressa Oasthttamadea; Menkher Manjas; Yurniwati Yurniwati
Jurnal Kesehatan Andalas Vol 8, No 2S (2019): Suplemen 2
Publisher : Fakultas Kedokteran, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jka.v8i2S.952

Abstract

Activity-Based Costing (ABC) merupakan metode akuntansi yang mengidentifikasi dan mengalokasikan biaya kepada aktivitas. Metode ABC dapat memberikan perhitungan biaya yang akurat sehingga meningkatkan efektivitas dan efisiensi finansial sebuah rumah sakit yang sesuai dengan tujuan strategik organisasi. Unit laboratorium merupakan salah satu unit dengan beban kerja terbanyak dan berperan besar dalam proses diagnosis penyakit. Tujuan penelitian ini adalah untuk mengetahui aspek manajemen mengenai penetapan tarif pelayanan laboratorium dan mengidentifikasi unit cost pelayanan laboratorium RS Naili DBS tahun 2017 dengan metode ABC. Penelitian ini dilakukan dengan desain mixed method tipe sequential explanatory, yaitu analisis kualitatif yang diikuti analisis kuantitatif. Hasil penelitian kualitatif menunjukkan bahwa RS Naili DBS menggunakan sistem akuntansi tradisional dalam menghitung unit cost pelayanan laboratorium, yang tidak mempunyai sistem kontrol terhadap pemakaian sumber daya. Hasil penelitian kuantitatif menunjukkan bahwa perhitungan unit cost pelayanan laboratorium dengan metode ABC pada pemeriksaan hematologi rutin dan waktu pembekuan & pendarahan memberikan hasil yang lebih rendah dibandingkan tarif rumah sakit (Rp 45.389,- dan Rp 33.904,-), dan kebalikannya pada pemeriksaan gula darah random (Rp 33.904,-). Peneliti menyarankan agar RS Naili DBS melalukan evaluasi atas unit cost pelayanan laboratorium, sumber daya yang digunakan, serta mengedukasi staf mengenai metode ABC.
Analisis Kualitas Pelayanan Program Jaminan Kesehatan Nasional di Ruang Rawat Inap Rumah Sakit X Kabupaten Kerinci Widiya Wati; Rizanda Machmud; Yurniwati Yurniwati
Jurnal Kesehatan Andalas Vol 8, No 2 (2019): Online Juni 2019
Publisher : Fakultas Kedokteran, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jka.v8i2.1014

Abstract

Rumah Sakit X Kabupaten Kerinci mulai bekerja sama dengan BPJS Kesehatan sejak tahun 2014, dalam penyelenggaraannya mendapat berbagai keluhaan dan ketidakpuasan pasien dengan pelayanan yang diberikan disebabkan masih ada beberapa petugas rumah sakit yang kurang ramah dalam melayani pasien serta fasilitas ruangan yang kurang memadai. Tujuan penelitian ini adalah menganalisis kualitas pelayanan kesehatan pada pasien jaminan kesehatan nasional diruang rawat inap. Jenis penelitian yang digunakan adalah studi kualitatif dengan melakukan wawancara mendalam (Indepth Interview), Focus Group Discussion (FGD) dan telaah dokumen. Informan dalam pelitian ini berjumlah 13 orang dari Rumah Sakit, 1 orang dari BPJS Kesehatan dan 6 orang dari pasien rumah sakit. Hasil penelitian untuk komponen input, kebijakan belum tersosialisasi dengan optimal, SDM masih kurang, serta sarana prasarana diruang rawat inap masih kurang. Komponen proses, dimensi mutu tangibility terdapat kekurangan pada fasilitas diruang rawat inap seperti tidak adanya tirai pembatas, pendingin ruangan serta ruangan penuh sesak, dimensi mutu reability, responsiveness, assurance,dan emphaty mendapat penilaian yang baik dan pada proses pengajuan klaim RS selalu terlambat setiap bulannya karena RS belum menggunakan SIMRS. Komponen output dimensi mutu Tangibility responden belum merasa puas, dimensi mutu reability, responsiveness, assurance, emphaty sudah bisa menjawab kebutuhan responden.
Program Berkelanjutan Membantu Mitra KWT Melati Mini untuk Tumbuh Kembang dengan Usaha Ternak Puyuh di Koto Lua Kecamatan Pauh, Padang Mirnawati Mirnawati; Yurniwati Yurniwati; Zuhri Syam
Warta Pengabdian Andalas Vol 27 No 4 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.27.4.270-278.2020

Abstract

The problems faced by farmers are the high price of feed and the socio-economic problems of livestock. The solutions offered are counseling, application of ration technology and assistance related to science of feed (nutritious and low-priced feed formulations), application of ration formulas by breeders, guidance and counseling on socio-economic problems for instance entrepreneurship, marketing and business development. The objective of the activity is to increase farmers' knowledge about rations (low price ration formulations) and socio-economic problems of livestock. Meanwhile, the benefit of the activity is to help develop the quail farming micro business as a form of institutional care for the community around the campus and to improve community service performance and the application of University’s innovation. The stages of the activity implementation began with counseling on quail farming, counseling on rations and application of ration formulation technology, and evaluation. The results of the activity indicated that the extension activities carried out had increased farmers' knowledge about low-priced feed and ration formulations. In addition, counseling in the economic sector is able to provide knowledge to farmers about entrepreneurship for their livestock businesses.
Pengembangan Kelompok Wanita Tani (KWT) Melati Mini menjadi Kelompok Tani yang Mandiri dan Berkembang Mirnawati Mirnawati; Yurniwati Yurniwati; Zuhri Syam; Arief Arief
Warta Pengabdian Andalas Vol 29 No 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.29.1.1-8.2022

Abstract

This community service activity aims to increase the knowledge about the formulation of low-priced quail rations and the economic aspects of the business, i.e. entrepreneurship, marketing and business development. The quail farmers incorporated in Women Farmer Group named KWT Melati Mini Koto Lua located in Pauh District, Padang City. They were also given knowledge and training on maggot farming of Black Soldier Fly larvae as a protein source for fish meal replacement for quail's ration. This activity impacts the development of community quail farming which is a manifestation of Andalas University's concern as a higher education institution for the community around campus and improves the performance of community service and the application of innovation by Andalas University. The stages of implementing the activities were counselling on quail maintenance management, developing unconventional rations, applying ration formulation technology and low-priced rations. The activity was followed by providing Hammer Mill machines for ration processing by farmers. The activity has impacted farmers' knowledge about feed ingredients and low-priced ration formulations for quail, the use of unconventional feed ingredients as quail feed ingredients, maggot farming as a protein source feed ingredient for poultry and quail rearing management. Counselling in entrepreneurship has provided farmers knowledge about various things related to business managing that are useful for developing quail farming businesses. Implementing rations by processing their low-cost rations for quail breeders showed that the rations provided were of good enough quality. The ration application in quail farming did not affect the production of quail eggs, reducing the cost of rations, which can ultimately increase farmers' income.
Tingkat Inflasi, Tingkat Bunga SBI, dan Nilai Tukar Rupiah terhadap Pengaruh Indeks Harga Saham Yurniwati Yurniwati; Lenny Wahyuni
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.276

Abstract

Fluktuasi di pasar saham dapat dilihat dengan memperhatikan nilai saham di pasar. Perubahan nilai saham yang disebabkan oleh aktivitas perdagangan akan membentuk indeks nilai saham. Penelitian ini untuk menguji pengaruh tingkat inflasi, suku bunga SBI, dan nilai tukar rupiah terhadap dolar AS dalam indeks harga saham sektor pertanian selama periode 2010-2014. Metode yang digunakan dalam penelitian ini menggunakan analisis regresi berganda. Penelitian ini menggunakan data sekunder. Penarikan sampel penelitian dengan metode purposive sampling yaitu: penarikan sampel dengan kriteria tertentu. Data historis diambil dari Laporan Statistik Ekonomi Keuangan Indonesia 1, Laporan Tahunan Bursa Efek Indonesia, dan laporan bulanan Bank Indonesia. Hasil penelitian menyimpulkan bahwa variabel tingkat inflasi, suku bunga SBI, dan nilai tukar dolar AS tidak berpengaruh pada indeks harga saham sektor pertanian. Pengujian bersama juga menunjukkan bahwa tiga variabel independen tidak mempengaruhi indeks harga saham sektor pertanian. Untuk penelitian selanjutnya disarankan menambah variabel independen penelitian agar bisa lebih menggambarkan faktor yang mempengaruhi indeks harga saham dipasar modal indonesia.
Pengaruh Gender, Locus of Control, dan Equity Sensitivity terhadap Perilaku Etis Mahasiswa Akuntansi Universitas Andalas Medelyn Sonya Mikoshi; Yurniwati Yurniwati; Denny Yohana
Ekonomis: Journal of Economics and Business Vol 4, No 2 (2020): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i2.145

Abstract

This study aims to identify and obtain empirical evidence of the influence of Gender, Locus of Control and Equity Sensitivity on the Ethical Behavior of Accounting Students. This research was conducted on accounting students who are currently taking Audit courses at Andalas University with a sample of 380 accounting students. This study uses dependent variables of ethical behavior and independent variables, namely Gender, Locus of Control and Equity Sensitivity.This study uses the SmartPLS Ver 2 M3 software to analyze the relationship between the influence of Gender, Locus of Control and Equity Sensitivity on the ethical behavior of accounting students. From the results of data research and discussion conducted using SEM-PLS, it is obtained that Gender has no effect on students' ethical attitudes, Locus of Control does not affect Ethical Behavior while Equity Sensitivity influences Ethical Behavior.
Pengumuman Laba Kuartalan dan Respon Investor saat Pandemi Covid-19 di Indonesia: Sebuah Studi Peristiwa Novi Amelia; Yurniwati Yurniwati; Rahmat Febrianto
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.526

Abstract

This research aims to examine and prove empirically the effect of the announcement of quarterly earnings information during the Covid-19 pandemic on investor responses by using event studies. The dependent variable in this study is the investor's response as measured by cumulative abnormal return (CAR). The observation window used in this study was 7 days, namely three days before the announcement and three days after the announcement. The independent variable is the announcement of quarterly earnings as measured by unexpected earnings (EU). This study also examines the effect of changes in quarterly income, type of industry, and growth in Covid-19 cases as control variables on investor response. The sample in this study was 2,212 which were determined using the purposive sampling method. The results of the study prove that the announcement of quarterly earnings has a statistically significant effect on investor responses in several windows, changes in revenue have no effect on investor responses for all windows used, only in the windows t0;t2 CAR for financial and non-financial companies is different and significant. statistically, and the growth of covid cases was influential and statistically significant for several windows.
Analisis Pengaruh Sukuk dan Sukuk Berkelanjutan terhadap Reputasi Perusahaan Shinta Riani; Yurniwati Yurniwati; Vima Tista Putriana
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.535

Abstract

This study aims to analyze the effect of sukuk and sustainable sukuk on the company's reputation. The population of this study are publicly listed companies on the Indonesia Stock Exchange. The research sample was carried out by sampling using purposive sampling technique, with observations for 3 years. Hypothesis testing in this study using multiple regression analysis and different tests. The results show that sukuk have no effect on the company's reputation, while sustainable sukuk have an effect on the company's reputation. There is no difference between the reputation of the sukuk issuing company and the reputation of the sustainable sukuk issuing company. The results of the analysis of the coefficient of determination show that sustainable sukuk affect the company's reputation by 11.2%.
Co-Authors - Andasuryani abolla, monica bellandina Ade Dwi Utami Ajisman Ajisman Ali Nursal Anne Putri Arief Arief Asniati Bahari Benni Satria Defriko Gusma Putra Denny Yohana Djunid, Amsal Elda Simitra Elvira Luthan FAISAL MADANI Faujiah, Evi Febrian Febrian Ferry Lismanto Syaiful Fitri Handayani Fortuna, Fory Frida Amelia Ghina Armya Ginting Gusti Yarmi Hermiyati, Nurul Ike Roza Mardian Ilham Setiawan Jonhar Jonhar Karsih Kartika, Kartikasari Kori Nofianti Lenny Wahyuni Lensi Hariyani Mazelfi, Ihsani Medelyn Sonya Mikoshi Menkher Manjas Mirnawati Mirnawati Muhammad Wafiq Neswati Neswati Neswati Neswati Nini Syofriyeni Nini Syofriyeni Novi Amelia Novizar Nazir Poppy Veone Helsya Rahmat Febrianto Ramadhani, Popi Ressa Oasthttamadea Rima Semiarty Rinaldi Munaf Rio Syaputra Riza Reni Yanti Rizanda Machmud RR. Ella Evrita Hestiandari Shinta Riani Silvy Astari SUCI RAHMASARI Suci Rahmasari Syahyan Raesi Syukri Arief Tiara, Sonita Vima Tista Putriana Warnida Warnida Widiya Wati Yessel Pissi Yulianissa Alvina Zuhri Syam Zuli Falida Folza