Claim Missing Document
Check
Articles

Found 9 Documents
Search
Journal : Jurnal Ekonomi

ANALISIS PENILAIAN KINERJA RUMAH SAKIT UMUM DAERAH KOTA DUMAI SEBAGAI BADAN LAYANAN UMUM DAERAH Wilda, Wilda; Sari, Ria Nelly; Rasuli, M.
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.67 KB) | DOI: 10.31258/je.26.2.p.49-64

Abstract

This research aims to analyze the performance measurement of RSUDKota Dumai defined as Regional Public Service Agency (BLUD). Performance is one of important thing that have to evaluate at public hospital to obtain the objective and increase quality of health services. In this research , we investigate how RSUD Kota Dumai measure the performance. This research uses qualitative method with case study design. The sampling conducted in this research are purposive sampling. Methode of data collection obtained through in dept interview, observation and dokumentation. The interview are conducted with all director of RSUD Kota Dumai. The result showed RSUD Kota Dumai evaluate performance under a combination of financial and non financial indicator. We found the method of financial performace measurement used budgetting analysis and non financial performance measurement used : (1) The achievement of employee, (2) Achievement of service performance indicator, (3) Survey of patient satisfaction, (4) Survey of employee satisfaction, (5) Performance Audit.In Conclusion this paper offer Balanced Scorecard to evaluating the performance of hospital activity. Balanced Scoecard Indicator have proved effective for measuring and improving hospital performance in four distinct factors : financial result, customer satisfaction, the internal business process, learning and growth effectiveness. We suggest RSUD Kota Dumai can adopt Balanced Scorecard. However Balanced Scorcard will help public hospital to measure their performance more comprehensive and accurate.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI APBD BERBASIS KINERJA (STUDI EMPIRIS PADA KABUPATEN INDRAGIRI HILIR PROVINSI RIAU) Rasyid, Abdul; Sari, Ria Nelly; Rasuli, M.
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.451 KB) | DOI: 10.31258/je.25.4.p.1

Abstract

Performance-based budgeting aims to streamline, streamline and economize localrevenue and expenditure budgets in budgeting. Most government organizations have not been able to implement and implement a performance-based budget and the optimal use of regional financial information systems, both provincial and district governments become the problem every year is no exception to the Government of Indragiri Hilir Regency of Riau Province.The above issues need to be investigated on the causes with the title of research factors affecting performance-based APBD optimization. The purpose of this study to determine the influence of factors that affect the optimization of APBD- based performance. By using the method of mixed research and convergent approach of this research conduct questionnaires and interviews of respondents, the type of data used is primary and secondary data that is data obtained directly from respondents and data related to the subject of research.Based on the results of leadership quality data test, organizational commitment, administrative improvement, resources, reward and punishment, strong desire to succeed, regional financial information system affect the optimization of revenue and expenditure budget based on performance, with significant level is 95% and error rate 5%. In the hypothesis test results that leadership variables, organizational commitment, administrative improvements, resources, rewards and punishment, strong desire to succeed, regional financial information systems affect the optimization of revenue and expenditure budget based on performance, with a significant level 95% t table (1.960) Smaller than t arithmetic.
ANALISIS BIAYA DENGAN MENGUNAKAN TIME DRIVEN AKTIVITY BASED COSTING SYISTEM (TDABC) SEBAGAI DASAR PENENTUAN BIAYA PER MAHASISWA (UNIT COST) : STUDI KASUS UNIVERSITAS PASIR PENGARAIAN Zulkarnain, Zulkarnain; Sari, Ria Nelly; Kamaliah, Kamaliah
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1229.228 KB) | DOI: 10.31258/je.26.3.p.65-83

Abstract

Universitas Pasir Pengaraian (UPP) memiliki 7 Fakultas dan 15 Program Studi. Pendapatan utama UPP berasal dari sumbangan mahasiswa (SPP). Untuk itu perlu adanya perhitungan yang akurat dalam menentukan biaya per unit mahasiswa sehingga dari sumbangan mahasiswa tersebut dapat menutupi biaya operasional.  Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis biaya untuk menetapkan besarnya unit cost per mahasiswa pada masing-masing program studi yaitu Program Studi Pendidikan Matematika, Pendidikan Olahraga dan Kesehatan, Teknik Sipil, Teknik Mesin, Agroteknologi dan Agribisnis yang harus dibayar mahasiswa pada setiap semesternya. Penilitian ini menggunakan metode kualitatif dengan menggunakan data seluruh biaya-biaya UPP pada tahun 2016. Analisis biaya dilakukan dengan menggunakan pendekatan Time Driven Activity Based Costing System (TDABC). Hasil penelitian ini menunjukkan biaya kuliah per mahasiswa pada masing-masing Program Studi terlihat berbeda, Program Studi MTK Rp.2.904.105, PORKES Rp.2.899.954, Agribisnis Rp.3.970.346, Agroteknologi Rp.5.919.633, Teknik Sipil Rp.5.164.530, Teknik Mesin Rp.5.631.767 perbedaan ini disebabkan karena aktivitas proses pembelajaran pada masing-masing program studi yang terlihat berbeda sehingga menyebabkan biaya yang dikonsumsinya berbeda.
ANALISIS PENGELOLAAN ALOKASI DANA DESA DI KECAMATAN SEBERIDA KABUPATEN INDRAGIRI HULU Sholihat, Walmi; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.388 KB) | DOI: 10.31258/je.25.4.p.15

Abstract

This research focuses on the application of the management of the Village Fund Allocation for the purpose of describing do management of Village Fund Allocation has been running according to the rules and regulations. This research was conducted because management of the Village Fund Allocation not in accordance with applicable regulations.This research is expected to be beneficial to the Indragiri Hulu district government, especially subdistrick Seberida in an effort to realize good governance the management of Village Fund Allocation. This research was conducted in villages in the subdistrict Seberida, as one implementaion location management of the Village Fund Allocation. The research is done by interviews deeply to village officials competent then by means of data collection of Bapemas- Pemdes Indragiri Hulu district.The results of this study indicate that for the planning, implementation and responsibility management of the Village Fund Allocation, has revealed the existence of participation, transparency, and accountability although there were a number of problems was still going on in the management of Village Fund Allocation. The main constraint is the lack of socialization from the district government related the management of Village Fund Allocation then still found human resources remain low that requires assistance from a team to control the subdistrict or district control team sustainably.
OPTIMALISASI PENGELOLAAN ASET TETAP DENGAN PENDEKATAN SOFT SYSTEM METHODOLOGY (STUDI KASUS PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA PEKANBARU) Ricardo, Ricardo; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Ekonomi Vol 25, No 3 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.258 KB) | DOI: 10.31258/je.25.3.p.15

Abstract

Penelitian ini bertujuan untuk menganalisis optimalisasi pengelolaan aset tetap di Badan Pengelolaan Keuangan dan Aset Daerah Kota Pekanbaru. Penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan Soft System Methodology. Tujuan dari penelitian ini adalah melihat akar dari permasalahan pengelolaan aset tetap dan bagaimana pengelolaan aset tetap menjadi optimal di Badan Pengelolaan Keuangan dan Aset Daerah Kota Pekanbaru. Hasil penelitian menunjukkan permasalahan pengelolaan aset tetap di Badan pengelolaan Keuangan dan Aset Daerah Kota Pekanbaru karena belum dimplementasikan dan belum diperbaharui standard operating procedure (SOP) pengelolaan aset tetap sesuai dengan peraturan terbaru. Selain itu, hasil penelitian ini juga menunjukkan bahwa terdapat kelemahan pada kompetensi sumber daya manusia dan belum dimanfaatkanya teknologi informasi secara optimal. Agar dapat pemecahan permasalahan, penelitian ini merekomendasikan kepada Badan Pengelolaan Keuangan dan Aset Daerah Kota Pekanbaru agar menyusun standard operating procedure (SOP) sesuai peraturan perundang-undangan terbaru pengelolaan aset tetap, memberikan pelatihan dan sertifikasi sumber daya manusia yang terlibat dalam pengelolaan aset tetap dan mengembangkan teknologi informasi dengan membangun sistem informasi manajemen aset yang terintegrasi dengan keuangan.
ANALISIS PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE, KEPEMILIKAN DAN UKURAN BANK TERHADAP KINERJA PERBANKAN (STUDI EMPIRIS PADA BANK YANG TERDAFTAR DI BEI TAHUN 2013 S/D 2015) Nirmayana Nirmayana; Ria Nelly Sari; Novita Indrawati
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.552 KB) | DOI: 10.31258/je.26.2.p.82-100

Abstract

The purpose of this study is to analyze the influence of Good CorporateGovernance Implementation, Ownership, and Size on Performance of Bank listed on Indonesian Stock Exchange for period 2013 - 2015. Bank performance measured by Return On Assets (ROA) and Net Interest Margin (NIM). The population of this study are banks which listed in Indonesian Stock Exchange2013 – 2015. The sample obtained based on purposive sampling method. Based on the criteria, 35 banks are chosen as samples in this study. The data were analyzed by using multiple regressions assisted with SPSS Version 19. The result of this study showed that good corporate governance implementation have no influence on ROA and NIM. Then, Ownership have influence on ROA but have no influence on NIM. In the other hand, Size of bank have influence on ROA and NIM.The purpose of this study is to analyze the influence of Good CorporateGovernance Implementation, Ownership, and Size on Performance of Bank listed on Indonesian Stock Exchange for period 2013 - 2015. Bank performance measured by Return On Assets (ROA) and Net Interest Margin (NIM). The population of this study are banks which listed in Indonesian Stock Exchange2013 – 2015. The sample obtained based on purposive sampling method. Based on the criteria, 35 banks are chosen as samples in this study. The data were analyzed by using multiple regressions assisted with SPSS Version 19. The result of this study showed that good corporate governance implementation have no influence on ROA and NIM. Then, Ownership have influence on ROA but have no influence on NIM. In the other hand, Size of bank have influence on ROA and NIM.
ANALISIS PENERAPAN E-PLANNING DAN E-BUDGETING PADA PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN BENGKALIS) Virgiana Ningsih; Ria Nelly Sari; Muhammad Rasuli
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.604 KB) | DOI: 10.31258/je.26.2.p.18-31

Abstract

This research focuses on the aplication of the e-planning an e-budgetingin Bengkalis Regency as the purpose to describe, analyze and see more the factors of the less succesful implementation of e-planning and e-budgeting. So it becomes the constrain in planning and budgeting process in the goverment of Bengkalis Regency, as well as to know the respond of user of the application of e-planning and e-budgeting. This research was conducted in goverment agencies of Bengkalis Regency related to the planning and budgeting process area. This research was conducted with depth interview with party or officials that competent in the field of planning and budgeting, and also by collecting the data in Bappeda of Bengklis Regency. As result, there are several factors that make the application of e-planning and e-budgeting, they are human resources, ifrastructure, regulation and the applicatin it sefi.
ANALISIS ASPEK FUNDAMENTAL DAN PSIKOLOGIS TERHADAP PERUBAHAN KURS VALAS DI INDONESIA PERIODE 2004 – 2012 Ria Safitri '; Ria Nelly Sari; Gusnardi ' '
Jurnal Ekonomi Vol 22, No 3 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.01 KB) | DOI: 10.31258/je.22.3.p.71-87

Abstract

Exchange rate stability is one important factor in keeping the economy, because the exchange rate is a representation of the international financial and economic conditions. For the stability of the exchange rate must be obtained, maintained and attempted to obtain a stronger exchange rate to shocks. Especially since the introduction of free-floating exchange rate system in Indonesia, where the determination of the Indonesia exchange rate against foreign currencies left entirely to the market mechanism that giving more opportunities for market participant to speculate that impact in fluctuating exchange rate prediction becomes difficult to predict. The main problem in this research is how the fundamental factors which consists of inflation (INF), interest rate (SBI), GDP, money supply (JUB), current account (CA), the capital account (CFA), external debt and speculation that psychological factors and interventions affect the exchange rate changes. While the purpose of this study is to get empirical evidence of fundamental and psychological factors influence the rate changes. The data used in the form of secondary data obtained from several central banks. Data collected from the period 2004 Q1 to 2012 Q4. Based on purposive sampling technique, chosen to be analyzed is 3 rate, USD / GBP, JPY / USD and AUD / USD. In this study, data analysis was conducted using OLS and variance ARCH GARCH models Based on the research results, it was concluded all of the variables used in this study affect in three exchange rate sample that was studied, except for a variable money supply that does not affect the exchange rate of JPY / USD. It can be caused by actors who tend to pay attention to forex technical analysis and forex psychological. Based on the technical analysis of the movement of JPY / USD exchange rate movements rely heavily on USD / IDR, in addition to the fundamentals of money supply by simply giving effect indirectly through inflation and interest rates. The total effect of all variables on each exchange rate amounted to 47%, 41% and 43% while about 66% are caused by other variables outside of this study.Kata Kunci : Exchange rate, inflation, SI, GDP, JUB, ED, CA, C
“PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN RISIKO“ ( STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR PADA BEI INDEKS KOMPAS 100 TAHUN 2010-2012) Nila Ramadhani; Ria Nelly Sari; Edfan Darlis
Jurnal Ekonomi Vol 23, No 3 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.508 KB) | DOI: 10.31258/je.23.3.p.156-165

Abstract

Manajemen risiko merupakan suatu pengendalian yang menyediakan informasi keuangan bagi setiap tingkatan baik manajemen, para pemilik atau pemegang saham, kreditur dan para pemakai laporan keuangan (stakeholder) lain yang dijadikan dasar pengambilan keputusan ekonomi. Kebijakan dan prosedur yang digunakan secara langsung dimaksudkan untuk mencapai sasaran dan menyediakan laporan keuangan yang transparan serta menjamin dipatuhinya hukum dan peraturan agar tidak menimbulkan kerugian. Dalam penelitian ini menguji pengaruh karakteristik dewan komisaris dan perusahaan terhadap efektifitas manajemen risiko. Karakteristik dewan komisaris dan perusahaan yang digunakan dalam penelitian ini adalah komite manajemen risiko, ukuran dewan komisaris, proporsi komisaris independen, latar belakang pendidikan dewan komisaris, reputasi auditor, kepemilikan institusi, dan kompleksitas. Sampel yang digunakan dalam penelitian ini adalah perusahaan dengan kategori KOMPAS100 yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan tahun 2010, 2011 dan 2012. Metode purposive sampling digunakan dalam pemilihan sampel data dan diperoleh sampel sebanyak 54 perusahaan. Penelitian ini menggunakan Regresi Linear Berganda. Hasil dari penelitian ini menunjukkan bahwa hanya komite manajemen risiko, ukuran dewan komisaris, dan kompleksitas yang memiliki pengaruh terhadap manajemen risiko
Co-Authors Abd. Rasyid Syamsuri Abdul Rasyid Aidha, Nurul Al Azhar A Al Azhar L Al Azhar L Al Azhar L Al Azhar L ' Al Azhar L. Al-azhar A Alfiati Silfi Alfiati Silfi Anak Agung Gede Sugianthara Angraeni, Rani Annisa Annisa Annisa Annisa Annisa Erselina Annisa, Yosy Ariesty Ariesty Arifin, Kasman Aura Pratadina Azwir Nasir Benny Helmi Caesar Arif Budiman Caylina, Elgi Chairia Claudya Shelviana Angelina Dede Kurniawan Dede Kurniawan Desi Rusfiani Desmita Desmita Devi Safitri Devi, Safitri Dhani Yudhi Rivelino, Dhani Yudhi Diana Haira DIANI MARDISAR Dina Afrina Edfan Darlis Edgar Octoyuda Eka Hariyani Elsi Arianti Epi Yani Fakhria Ahmad Tawang Gita Mustika Gusnardi ' ' Haira, Diana Halfi Nurhakiki Hariadi Hariadi Hariadi Hariadi Hayati, Restu Helmi, Benny Heni Pujiastuti Herda Nengsy Hidayat, Zullaika Hilfa Mora Marito Nst Irma Febrianti, Irma Isfani, Yulia Jannah, Nurriya Miftachul Junita, Dewi Kamaliah Kamaliah, Kamaliah Ketut Tirtayasa Kurnia Pipin Lestari, Fitra Lila Anggraini M. Azmi Insan Cemerlang M. Rasuli M. Rasuli Mai Siska Meilda Wiguna Melly Novia Abdillah Meri, Handayani Muhammad Fahdi, Muhammad Nasrizal, Nasrizal Nila Ramadhani Nila Ramadhani, Nila Ningrum, Indah Sawitri Nirmayana Nirmayana Nopeanti, Ika Luly Novita Indrawati Novita Indrawati Nurainun Nurainun Nurwijayanti Oktari, Yona Oktari, Yona Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Pratama, Dimas Adytia Putri Meliya Annisa Putri, Hidayatna Putri, Hidayatna Qiyah, Barotitta Ramadahniel Islami Restu Agusti Reza Mardi Putra Rheny Afriana Hanif Rheny Afriana, Rheny Rhia Dwiningsih Ria Safitri ' Ricardo, Ricardo Riska Natariasari Rita Anugerah Rizke Wiliyanti Rizkie Wili Yanti Rudi Panca Putra Panggabean Ruhul Fitrios Rusli Safitri Devi Sania, Utami Juni Sapitri, Ade Desma Sa’diah, Naila Sembiring, Rinawati Seprizal - Shelly Viviany Siagian, Hendra Sakti Putra Simatupang, Ravella Elsa Gressa Sintia Maramis Sri Rahayu Lestari Suhadi, Jhon Supriono Supriono ' Susilatri Susilatri Susilatri Susilatri, Susilatri Syahnasthalia Syahnasthalia Syarifah Dalila Rahmani Djamalilleil Tobi Arfan Tri Rosmarini Ulfa Afifah Ulfa Afifah, Ulfa Utami Juni Sania Vince Ratnawati Virgiana Ningsih Walmi Sholihat WATI, VINCE RATNA Wulandari Wulandari Wulandari Yanti, Rizkie Wili Yanti, Rizkie Wili Yelfa Fauziyyah Yesi Mutia Basri Yesi Mutia Basri Yona Oktari Yulia Isfani Zulbahridar Zulbahridar Zulkarnain Zulkarnain