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All Journal Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Indonesian Journal Accounting (IJAcc) Jurnal Akuntansi dan Governance Andalas
Nini Syofriyeni
Universitas Andalas
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Evaluasi Tarif Pelayanan Badan Layanan Umum Dengan Metode Unit Cost Pada Universitas Islam Negeri Imam Bonjol Padang Ramayani Eka Putri; Suhairi Suhairi; Nini Syofriyeni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 3 (2020): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i3.1102

Abstract

This study is an applied research which aims to calculate the unit cost per service activity output at the UIN Imam Bonjol Padang Postgraduate program using the Activity Based Costing method, and compare the results of the unit cost calculation for each of the current Imam Bonjol UIN BLU service rates and provide recommendations for evaluation of rates relevant to UIN Imam Bonjol Padang's current condition. It is hoped that this research can provide valuable input so that service rates that are relevant to the development of Imam Bonjol Padang UIN can be applied and can be one of the references for calculating service rates in order to increase the level of efficiency and effectiveness of State financial management. The research design used is quantitative descriptive method. The data used in this study are secondary data in the form of budget data and expenditure expenditures released for each service activity. The results showed that almost the entire unit cost of service in the UIN Imam Bonjol Padang Postgraduate program turned out to be higher than the applicable rate (underrated). This shows that BLU UIN Imam Bonjol Padang's service rates is no longer relevant. UIN Imam Bonjol Padang needs to evaluate service rates in order to optimize financial management, so BLU services can be further improved. 
Pengaruh Etika Terhadap Niat Melakukan Whistleblowing Dengan Retaliasi Sebagai Variabel Moderating Rizka Mukhlisiah; Suhairi Suhairi; Nini Syofriyeni
IJAcc Vol 1 No 1 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.466 KB) | DOI: 10.33050/IJAcc.v1no1p6

Abstract

This study to examine the effect on the ethical conduct by using the whistleblowing intention retaliation as moderating variable on the employees who work in the office BPKP West Sumatra Province and Inspectorate West Sumatra Province. The data used are primary data by using a questionnaire. The samples using the method of data collection is called purposive sampling, ie employees who work at BPKP West Sumatra Province and employees working in the Inspectorate of West Sumatra Province. The number of samples that can be used as many as 80 respondents. Data were analyzed using analysis techniques PLS (Partial Least Square) through software SmartPLS. The results showed that ethics can not affect the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. Furthermore retaliation positive influence on the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. The results also show that retaliation can not moderate the intentions of doing ethics whistleblowing employees BPKP West Sumatra and Inspectorate West Sumatra Provincial
Analisis Pengungkapan Laporan Keuangan Pemerintah Daerah Ditinjau dari Akun Persediaan di Sumatera Putri Intan Permata Sari; Suhairi Suhairi; Nini Syofriyeni
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.190

Abstract

This study attemps to analyze disclosure of inventories account in local government financial statement (LGFS) regencies and cities in Sumatera in the year 2017 on the disclosure in PP 71/2010 Government Accounting Standards Number 5, as well as perceive the difference disclosure of a build up in inventories account on LGFS that obtains unqualified opinion, qualified opinion, disclaimer opinion, and knowing how the perception of BPK toward the disclosure of an inventories account. The data used in this research as many as 154 regencies and the cities that has been audited by BPK. Secondary data was used in the study in the form of audit report LGFS and PP 71/2010 as well as the primary data in an interview to the auditor team in BPK that it is processed using a method of content analysis. The research results show that BPK perception of inventory account disclosure is that there are still problems in inventory disclosure carried out by regional governments with different cases. In addition, there were 24 LGFS that had significant inventory value on their total assets including 22 LGFS obtained unqualified opinion and 2 LGFS obtained qualified opinion with an average inventory disclosure of 54.17%, but still get records by examiner regarding administration of inadequate inventories. The disclosure of inventories account in LGFS regencies and cities in Sumatera years 2017 has been good enough with an average of 55,38% with the highest percentage of disclosure in 100,00% and the lowest is 14,29%. In addition, there is no difference in the disclosure of inventories account on LGFS that obtained unqualified opinion and besides unqualified opinion.
Apakah Implementasi “Reinventing Policy” Meningkatkan Tax Compliance” Pajak Badan? Rinaldi Munaf; Nini Syofriyeni; Yurniwati Yurniwati
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.29

Abstract

This research is aims to analyze and describe the level of compliance of corporate taxpayers after the Reinventing Policy is implemented. The study was conducted on the Agency taxpayers in the Padang KPP office. The data was collected using a questionnaire. The analytical method used is descriptive statistics, which evaluates the level of achievement of respondents' answers that reflect the level of tax compliance and implementation of Reinventing Policy and linear regression analysis to determine the effect of Reinventing Policy on corporate taxpayer compliance. The results of descriptive statistical research indicate the Reinventing Policy variable has a level of achievement of respondents' answers of 3.78 which means that the implementation of Reinventing Policy is quite good. This was followed by the level of compliance of corporate taxpayers which was also quite good as indicated by the level of achievement of respondents' answers of 3.94. The results also showed that the Reinventing Policy had a significant effect on corporate taxpayer compliance. This finding implies that the policies have been responded by taxpayers by showing changes in their behavior.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Atifa Cindy; Raudhatul Hidayah; Nini Syofriyeni
Jurnal Akuntansi dan Governance Andalas Vol 5 No 1 (2024)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.79

Abstract

This study aims to examine the influence of good corporate governance proxied by the size of the audit committee, the size of the board of directors, and the size of the board of commissioners, as well as the ownership structure proxied by managerial ownership and institutional ownership on firm value in the banking sector in Indonesia. The research population consists of all banking companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sample was selected using a purposive sampling technique, resulting in 29 companies with a total of 116 observations. This study employs multiple linear regression analysis using SPSS version 23 software. The results indicate that the size of the audit committee, the size of the board of commissioners, managerial ownership, and institutional ownership have a positive and significant effect on firm value. Meanwhile, the size of the board of directors does not affect firm value. Simultaneously, the size of the audit committee, the size of the board of directors, the size of the board of commissioners, managerial ownership, and institutional ownership significantly influence firm value with a coefficient of determination of 16.1%. This study implies that the implementation of good corporate governance and proper ownership structure can enhance the firm value of the banking sector in Indonesia.
PENGARUH RASIO PROFITABILITAS DAN LEVERAGE TERHADAP HARGA SAHAM DALAM INDEKS LQ45 PERIODE 2019-2021 Nini Syofriyeni; Dewi Purnama Sari
Jurnal Akuntansi dan Governance Andalas Vol 5 No 1 (2024)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.80

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan leverage terhadap harga saham dalam Indeks LQ45 periode 2019-2021. Sampel penelitian berjumlah 24 perusahaan dalam indeks LQ45 periode 2019-2021 yang dipilih menggunakan metode purposive sampling. Teknik analisis data pada penelitian ini adalah regresi linier berganda menggunakan IBM SPSS 26. Hasil penelitian ini menunjukkan bahwa rasio profitabilitas tidak berpengaruh signifikan terhadap harga saham. Sedangkan, rasio leverage berpengaruh signifikan terhadap harga saham.
Co-Authors Atifa Cindy Dewi Purnama Sari Putri Intan Permata Sari Ramayani Eka Putri Raudhatul Hidayah Rinaldi Munaf Rizka Mukhlisiah Suhairi Suhairi Yurniwati Yurniwati