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Yusriwarti Yusriwarti
Universitas Islam Indragiri
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH SISTEM PENGUKURAN KINERJA DAN SISTEM PENGHARGAAN TERHADAP KEEFEKTIFAN PENERAPAN TEKNIK TOTAL QUALITY MANAGEMENT (TQM) PADA KANTOR POS PUSAT DI PEKAN BARU Yusriwarti Yusriwarti; Sri Wahyuni
JURNAL AKUNTANSI DAN KEUANGAN Vol 7 No 2 (2018): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

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

Abstract

Penelitian ini bertujuan menguji Sistem Pengukuran Kinerja Dan Sistem Penghargaan Terhadap Keefektifan Penerapan Teknik Total Quality Management (TQM) Pada Kantor Pos Di Pekanbaru.Dalam penelitian ini yang menjadi variabel independen terbagi 2 (dua) yaitu Sistem Pengukuran Kinerja (X1), merupakangambaran mengenai tingkat pencapaian pelaksanaan suatu kegiatan. Variabel Sistem Penghargaan(X2) merupakan pemberian kompensasi baik financial maupun non financial kepada para karyawan dan manajer Sedangkan dalam penelitian ini yang menjadi variabel dependen (Y) yaitu Teknik total quality management (TQM) merupakan kualitas, kerja sama, produktivitas serta kepuasan pelanggan. Penelitian ini menggunakan data sekunder dan primer, dan yang menjadi sampel berjumlah 34 karyawan kantor Pos Pekanbaru beralamat Jl. Sudirman. Penelitian ini menggunakan penyebaran kuensioner. Dalam teknik anlisis data dalam penelitian ini menggunakan uji asumsi klasik yaitu terbagi atas 3 (tiga) yaitu uji normalitas, uji multikolinearitas dan uji heterokedastisitas, sebelum melakukan uji asumsi klasik terlebih dahulu melakukan uji instrumen data yang terbagi atas 2 (dua) yaitu uji validitas dan uji reabilitas, setelah itu dilanjutkan uji hipotesis terbagi atas 4 (empat) yaitu regresi liner berganda, uji t (uji persial), uji f (uji simultan) dan uji koefesien determinasi. Hasil uji f (uji simultan) yaitu berada dibawah 0,000 < 0,05. Yang artinya sistem pengukuran kinerja dan sistem penghargaan secara simultanberpengaruh signifikan terhadap total quality management (TMQ), sedangkan hasil uji t (uji persial) bahwa variabel sistem pengukuran kinerja (X1) memiliki thitung sebesar 3.669 sedangkan ttabel sebesar 2.039 yang artinya sistem pengukuran kinerja (X1) secara persial berpengaruh secara signifikan terhadap total quality management TQM. sistem penghargaan (X2) memiliki thitungsebesar 4.337 sedangkan ttabelsebesar 2.039 artinya bahwa sistem penghargaan (X2) secara persial memiliki pengaruh signifikan terhadap total quality management TQM. Hal ini berarti 96,3% dari variabel total quality management (TQM) bisa dipengaruhi oleh variabel independen (sistem pengukuran kinerja dan sistem penghargaan).
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (STUDI KASUS PADA ORGANISASI PERANGKAT DAERAH KAB. INHIL) YUSRIWARTI YUSRIWARTI; NOVRIANI SUSANTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 1 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i1.2018

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi pemerintah berbasis akrual, sistem pengendalian intern dan motivasi kerja terhadap kualitas laporan keuangan daerah. Populasi dalam penelitian ini adalah OPD di Kabupaten Indragiri Hilir yang berjumlah 33 Organisasi Perangkat Daerah. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel 66 orang yang terdiri dari bendahara keuangan dan kepala sub bagian keuangan. Namun dari 66 sampel tersebut hanya 46 sampel yang dapat digunakan untuk penelitian ini. Metode analisa data yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa penerapan SAP berbasis akrual berpengaruh secara signifikan terhadap kualitas laporan keuangan daerah, sistem pengendalian intern tidak berpengaruh secara signifikan terhadap kualitas laporan keuangan daerah dan motivasi kerja tidak berpengaruh secara signifikan terhadap kualitas laporan keuangan daerah. Secara simultan dapat disimpulkan bahwa variabel penerapan SAP berbasis akrual, sistem pengendalian intern dan motivasi kerja berpengaruh terhadap kualitas laporan keuangan daerah.
PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI PADA PENGELOLAAN TAHU TEMPE KELAPA GADING TEMBILAHAN Ranti Melasari; Ira Gustina; Yusriwarti
KARYA ABDI Vol 3 No 1 (2022): Article
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/karyaabdi.v3i1.2059

Abstract

Management of Tofu Tempe Kelapa Gading Tembilahan is a form of business that can provide many benefits and benefits for the community. There are several obstacles faced by SMEs. One of these obstacles is the lack of knowledge of MSME actors in financial aspects, such as determining the Cost of Production (HPP) as the basis for determining the selling price of products. Based on the results of initial observations, the servant received information about the lack of assistance from business actors in determining the cost of production and selling prices of products. Therefore, this community service activity was carried out to help solve these problems. The main activity carried out in this community service activity is assistance in determining the cost of production and the selling price of the product. The purpose of this activity is to increase the understanding of MSME actors in determining the Cost of Production (HPP). The method used in this activity is the case study method and direct assistance to business actors in calculating the cost of production of their business and the selling price of their products. Based on the results of the evaluation, the understanding and skills of MSME actors increased after the implementation of this assistance. This can be seen from the way MSME actors determine the selling price by calculating the production costs first.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN, PENGETAHUAN AKUNTANSI DAN KEPRIBADIAN KEWIRAUSAHA TERHADAP KINERJA UMKM DI TEMBILAHAN NOVRIANI SUSANTI; YUSRIWARTI YUSRIWARTI; SITI UMI HAPSARI
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i2.2266

Abstract

This study aims to determine and empirically test the influence of the use of management accounting information, accounting knowledge and entrepreneurial personality on the performance of SMEs in Tembilahan. The sample in this study was 333 respondents, namely UMKM actors in Tembilahan. This study uses the Multiple Linear Regression data analysis method using SPSS Version 26. The results of the partial hypothesis test show that the use of Management Accounting Information affects the performance of MSMEs in Tembilahan, Accounting Knowledge affects the performance of UMKM in Tembilahan, and Entrepreneurial Personality affects the performance of UMKM in Tembilahan
Analysis of Insurance Literacy Levels and Efforts to Prevent Employee Performance Fraud at BUMIDA Insurance Company in Riau Province Izakiah; Yusriwarti; Suryani
Acman: Accounting and Management Journal Vol. 5 No. 2 (2025): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v5i2.03

Abstract

This study aims to analyze the level of insurance literacy and fraud prevention efforts that affect employee performance at PT. Asuransi Umum Bumida 1967, Riau Province Branch. The background of this study is based on the public's still low understanding of basic insurance concepts, as well as weak awareness of some employees regarding the company's anti-fraud policies. In response to these problems, the company initiated the B-SMART program as a literacy tool that involves university students to educate the public, while also strengthening employees' internal awareness of integrity and control systems. This study used a qualitative approach with a source triangulation method, involving informants from various strategic positions in the company. The results show that the level of insurance literacy among employees is quite good, indicated by an understanding of the benefits, risks, and rights of the policy. However, there is a need to further improve understanding, especially regarding the claims process and policy exclusions. Meanwhile, fraud prevention efforts are considered quite effective, with the implementation of an internal control system, instilling an anti-fraud culture, and providing adequate compensation as work motivation. Overall, the findings indicate that good literacy and appropriate preventive efforts can significantly improve employee performance and maintain the company's sustainability. This research makes an important contribution to understanding the relationship between financial literacy and operational integrity in the insurance industry.
PENGARUH INTENSITAS MODAL, GROWTH OPPORTUNITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BEI TAHUN 2020-2022 MIA WIDYA SARI; IRA GUSTINA; YUSRIWARTI YUSRIWARTI; SURYANI SURYANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4772

Abstract

This research investigates the impact of capital intensity, growth opportunities, and institutional ownership on accounting conservatism within the property and real estate sector listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. By employing a purposive sampling approach, a total of 45 companies were identified as the study’s sample from the broader population. The analysis relies on secondary data sourced from official financial and annual reports available on the IDX website (www.idx.co.id) during the observation period. Utilizing multiple linear regression as the analytical tool, the findings from the partial t-test reveal that while capital intensity and institutional ownership significantly influence accounting conservatism, growth opportunities do not show a measurable effect. Furthermore, the simultaneous f-test confirms that capital intensity, growth opportunities, and institutional ownership collectively exert a significant influence on accounting conservatism practices in the sampled firms.
IMPLEMENTASI METODE SWOT&QSPM (QUANTITATIVE STRATEGIC PLANNING MATRIX PADA ANALISA KEPUTUSAN INVESTASI KOMODITAS KELAPA (Cocos Nucifera L) DI KABUPATEN INDRAGIRI HILIR Khairul ihwan; Yusriwarti; Roberta Zulfhi Surya
JURNAL PERANGKAT LUNAK Vol 4 No 3 (2022): Jurnal Perangkat Lunak
Publisher : Indragiri Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jupel.v4i3.2371

Abstract

Investment activity is an activity that cannot be separated from decision analysis because investing requires an analysis of appropriate decision-making in order to minimize failure or maximize profits. Investing in coconut commodity business activities is a promising business for investors. However, to maximize profits on investment, proper analysis techniques are needed. In this study, the authors used the SWOT and QSPM methods in analyzing investment decisions in the coconut commodity business in Indragiri Hilir district. From the results of the investment decision analysis carried out, there are several important recommendations that can help coconut farmers and business actors be mutually beneficial, among other things: Increasing the promotion of buying and selling coconuts Innovating coconut trading businesses Increasing the capacity of business owners and their workforce through a series of government training and coachingIncreasing the frequency of transactions.
THE IMPACT OF LOCAL REVENUE AND EXPENDITURES ON FINANCIAL PERFORMANCE IN RIAU PROVINCE 2022-2025 M. Ilham Sapi’i; Yusriwarti Yusriwarti; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 4 No. 1 (2026): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v4i1.355

Abstract

This study analyzes the influence of Local Own-Source Revenue (PAD), Personal Expenditure, and Capital Expenditure on the Financial Performance of District/City Local Governments in Riau Province for the 2022-2025 period. The underlying phenomena are PAD growth reaching 70.05 percent but capital expenditure contracting by minus 26.07 percent, revenue realization only 86.7 percent of the target, operating expenditure dominance of 89.09 percent, and APBD deficits in five regencies. This study uses secondary data from 12 regencies or cities, resulting in 48 observations. Analysis includes descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test and coefficient of determination using SPSS Version 25. The results show that simultaneously the three variables have a significant effect on financial performance with a contribution of 26.6 percent. Partially, PAD has a significant negative effect (t = -2.799, sig. 0.008), personal expenditure has no significant effect (t = -0.130, sig. 0.897), while capital expenditure has a significant positive effect (t = 3.265, sig. 0.002). Local governments need to improve revenue and capital expenditure realization and streamline personnel expenditure.
Co-Authors Aminuyati Ira Gustina Izakiah Khairul Ihwan, Khairul M. Ilham Sapi’i MIA WIDYA SARI MUHAMMAD FAUZAN NOVRIANI SUSANTI Ranti Melasari Roberta Zulfhi Surya SITI UMI HAPSARI Sri Wahyuni Suryani suryani