Garuda - Garba Rujukan Digital

Analysis of the Influence of Financial Leverage on Financial Performance at Mining, Oil and Gas Companies Listed on Indonesia Stock Exchange Dovi Septiari; Arbi Hasbi Nasution
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This paper aims to determine the effect of the use of debt to finance the company's operations on the performance of companies in the industry mining, oil and gas. The model used in this research is quantitative research. The samples used were 151 samples. This sample consists of companies mining, oil and gas listed on the Indonesian Stock Exchange from 2010-2014. Data analysis method used is using simple regression analysis. Research by a simple regression method with earnings per shares, net profit margin and return on equity as the dependent variable and the debt to equity ratio as independent variables. Results of this study indicate that the use of debt or debt to equity ratio does not significantly affect the company's financial performance such as earnings per shares, net profit margin and return on equity. The use of high debt to meet the company's operations are not necessarily able to improve financial performance.

The Financial Performance Comparison of Islamic Bank in Indonesia with Islamic Bank in UK Dovi Septiari; Raja Nur Mazlifani
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this study was to determine how the performance difference between Islamic banks in Indonesia by Islamic banks in the UK, which has cultural and religious backgrounds are different from each other. In this study use financial statements of Islamic banking in Indonesia and in the United Kingdom in the five-year period, existing data will be processed and calculated its financial performance using the Mann-Whitney U test using SPSS data processing tools. The results of this study found that there are differences in terms of profit and there is no difference in terms of capital structure in Islamic banks in Indonesia by Islamic banks in the UK. In this study, there are some limitations as to the number of samples is very little, many companies do not publish their financial statements, many companies that do not have separate financial statements (non-consolidated). The implications of this study showed that the difference of financial performance in Islamic banks in Indonesia by Islamic banks in the UK, this difference could have occurred because of cultural and religious backgrounds are different from each other between Indonesia and the UK. Suggestions for further research are expected to increase the number of samples in which more like adding a non-Muslim state in Europe, and also increase the ratio of the value of performance measurement used in comparing the financial performance of banks.

The Effect of Workload on Employee Performance with Burnout as a Mediation Variable Arie Fajriani; Dovi Septiari
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307258

This research is motivated by the many previous studies that examined on the workload and performance of the employees, but not mediated by burnout of employees, so the purpose of this study was to determine and analyze whether burnout mediates the effect of workload on employee performance. This study used a questionnaire which would then be distributed to the employees who work in the manufacturing company in Batam. Population of manufacturing company in Batam is 276 companies. Sampling method using slovin formula, so that the samples used were 163 manufacturing companies in Batam. The study found that burnout mediates most of the effect of work load on employee performance.

Attendance Registration Agency Employees Empower Women, Child Protection and Family Planning Dovi Septiari; Nisa Fakhriatul Filzah
Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1306839

Women Empowerment, Child Protection and Family Planning do not have sufficient attendance, it is seen from the problems that occur in the institution. The problem is that the manual attendance recording can cause the presence of data manipulation, recording attendance is usually carried out by the foreman and supervised by the head of the production in order to avoid manipulation of attendance data. Based on research conducted by the authors of recording employee attendance BP3AKB Batam, the results obtained are employee attendance data collection process manually is quite difficult. Part staffing should note and record employee attendance manually which takes a lot, not effective because it uses a lot of paper. Vulnerable fraud or manipulation of attendance data. Possible solutions to the problems that occur in the institution is replacing of absent manually into finger print, ID barcode and other systems, increased waste paper and automatic budget spent for the purchase of paper also grew, forming part which oversees attendance and absences are placed near with the regulatory body to prevent further fraud.

PENGARUH PARTISIPASI MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Ikromi Abd Ghani HSB; Dovi Septiari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v2i1.719

The development of the business environment in globalization era has been triggered an increasingly tight business competition. Every companies who have an established its own strategies to manage a variety of information, human resources, allocation of funds and others. Accounting information system is a great resources that very valuable to an organization for the smoothness management of the company’s financial and decision making wheter it is to long term and short term, however there are several aspect that can be a factors the effectiveness of the accounting information system, that is manager’s participation. The research is aimed to proves that manager’s participation and manager’s involvement had a positive influence on the effectiveness of accounting information system (AIS) at manufacturing company, especially in the industrial zone Batamindo Mukakuning Batam City. The research method is using regression analysis to proves are the manager’s participation (independent variable) and manager’s involvement (independent variable) gives effect to the effectiveness of information system (dependent variable) or not. The result of this research is shows that variable of manager’s participation and manager’s involvement has a significant influence to the effectiveness of information system. The method is using purposive sampling is done by taking a sampling of the population according to certain criteria.

INFLUENCE OF AUDITOR INDEPENDENCE AND GOOD CORPORATE GOVERNANCE TOWARD ACCOUNTING CONSERVATISM IN INDONESIA Dovi Septiari; Wirdani Atika Sari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Accounting conservatism is the precautionary principle to the profit recognition and one of the corporate governance to reduce the ability of the manager in manipulate and exaggerating the financial statements. Corporate governance is a internal control system which has its business objectives through securing company’s assets. This research is aiming to see the correlation among auditor independence and good corporate governance in accounting conservatism. Characteristics of good corporate governance in this are managerial ownership, profitability, company size and leverage. This research uses two measurements of conservatism non operating accrual and market to book ratio. This research as carried out at manufacture company in the Indonesia Stock Exchange in 2010-2014. Sample selection do by purposive sampling method and obtained 49 companies in criteria accordingly. This research used data analysis and multiple liniear regression program eviews 9. The result showed that the effect of auditor independence is not significant in accounting conservatism in indonesia. Good corporate governance influential only the size of the company and ownership. The measurement of non operating accrual and market to book ratio show different results. Further research is expected to use another proxy for other variables to measure accounting conservatism.

Pengaruh Beban Pekerjaan terhadap Kinerja Karyawan: Efek Mediasi Burnout Arie Fajriani; Dovi Septiari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v3i1.188

The research purpouse is investigations burnout efffect as mediating variable on relationship between workload and employee performance. The sample is 709 employees in 163 manufacturing firms in Batam. Result show that burnout partially mediating the effect of workload on performance. Over workload will cause burnout on individual, than finally reduce performance.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search