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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) Pendas : Jurnah Ilmiah Pendidikan Dasar Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal RIVDA

Ria Nelly Sari

Universitas Riau

Author-ID : 360165

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN, MOTIVASI DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING Budiman, Caesar Arif; Sari, Ria Nelly; Ratnawati, Vince
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

this study aimed to determine (1) the effect of budgetaryparticipation on managerial performance in the preparation of thebudget, (2) the effect of leadership style on the relationship betweenbudgetary participation and managerial performance, (3) the effect ofmotivation on the relationship between budgetary participation andmanagerial performance, and (4) the effect of job relevantinformation on the relationshipbetween budgetary participation andmanagerial performance. The subjects of this study are all managersin bank riau kepri. The data was collected by distributingquestionnaires to 138 respondents, but only 85 respondents who fillout the questionnaires. The analysis tool is using Partial Least Square(PLS) program version 2.0. The result show that budgetaryparticipation has positive and significant effect on managerialperformance. Furthermore, job relevant information has positive andsignificant effect with budgetary participation and the managerialperformance. The data of this study failed to support the mediatingrate of leadership style and motivation on the relationship betweenbudgetary participation and the managerial performance.

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

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

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

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

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

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.

The Effect of Budget Goal Clarity, Internal Control Systems, and Quality Of Human Resources on The Village Chief Performance with Accountability and Organizational Commitment as The Moderating Variables Yanti, Rizkie Wili; Sari, Ria Nelly; Ratnawati, Vince
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 1 (2020)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

This study aims to examine and analyze the effect of budget goal clarity, internal control systems, and quality of human resources on the village chief performance with accountability and organizational commitment as the moderating variables. The population of this study is 218 village chief in Kuantan Singingi Regency.Â This study applied purposive sampling method and 130 chief villages were selected as a sample. The study used primary data and applied Moderrated Regression Analysis (MRA) by using SPSS 25th version to test the hyphoteses. The result of this study shows that budget goal clarity, internal control systems, and quality of human resources affect the village chief performance. Futhermore, the result shows that accountability and organizational commitment strengthen the effect of budget goal clarity, quality of human resources and internal control systems on the village chief performance.

The Effect of Budget Planning, Budget Implementation, the Competency of Human Resources and Understanding of Regulation on Village Financial Budget Absorption with Organizational Commitment as Moderating Variable Oktari, Yona; Sari, Ria Nelly; Rasuli, M.
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 1 (2020)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

This study aims to examine and analyze the effect of budget planning, budget implementation, the competency of human resources and understanding of regulation on Village Budget Absorption with organizational commitment as moderator. The population in this study is 136 villages in Bengkalis Regency and the sample was determined by Saturated Sampling technique. The Village Chief, Village Secretary (Sekdes), Planning and Finance Section participated as respondent. Data were analyzed by using Moderated Regression Analysis. The results of this study shows that budget planning, budget implementation, the competency of Human Resources and understanding of regulations affect the village budget absorption. Futhermore, the result shows thatorganizational commitment strengthen the effect of village financial budget absorption.

THE EFFECT OF BUDGET GOAL CLARITY, INTERNAL CONTROL SYSTEMS, AND QUALITY OF HUMAN RESOURCES ON THE VILLAGE CHIEF PERFORMANCE WITH ACCOUNTABILITY AND ORGANIZATIONAL COMMITMENT AS THE MODERATING VARIABLES YANTI, RIZKE WILI; SARI, RIA NELLY; WATI, VINCE RATNA
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.1-16

This study aims to examine and analyze the effect of budget goal clarity, internal control systems, and quality of human resources on the village chief performance with accountability and organizational commitment as the moderating variables. The population of this study is 218 village chief in Kuantan Singingi Regency. This study applied purposive sampling method and 130 chief villages were selected as a sample. The study used primary data and applied Moderrated Regression Analysis (MRA) by using SPSS 23th version to test the hyphoteses. The result of this study shows that budget goal clarity, internal control systems, and quality of human resources affect the village chief performance. Futhermore, the result shows that accountability and organizational commitment strengthen the effect of budget goal clarity, quality of human resources and internal control systems on the village chief performance.

The Effect of Budget Planning, Budget Implementation, the Competency of Human Resources and Understanding of Regulation on Village Financial Budget Absorption with Organizational Commitment as Moderating Variable OKTARI, YONA; SARI, RIA NELLY; RASULI, M.
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.17-30

Co-Authors Abd. Rasyid Syamsuri Abdul Rasyid 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 Andreas Angraeni, Rani Annisa Annisa Annisa Annisa Annisa Erselina Annisa, Yosy Ariesty Ariesty Arifin, Kasman Aura Pratadina Ayu Rahayu Azwir Nasir Benny Helmi Caesar Arif Budiman Caylina, Elgi Chairia Claudya Shelviana Angelina 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 Febriati Rusyda D. Sagala Gita Mustika Gusnardi ' ' Halfi Nurhakiki Hariadi Hariadi Hariadi Hariadi Hayati, Restu 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 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 Safitri Devi Sania, Utami Juni Sa’diah, Naila Sembiring, Rinawati Seprizal - Shelly Viviany Siagian, Hendra Sakti Putra 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 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

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