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Pengaruh Pengungkapan Tata Kelola Perusahaan terhadap Akurasi Harga Saham pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017 Harsono, Budi; Saputra, Edwin
Global Financial Accounting Journal Vol 3 No 2 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.825 KB)

This study was conducted to analyze the effect of corporate governance disclosure to Share Price Accuracy. The variables of corporate governance disclosure in this study are divided into two namely Mandatory Corporate Governance Disclosure and Voluntary Corporate Governance Disclosure. The data obtained in this research is secondary data. The Secondary data used are financial statement data and company annual report data. Secondary data can be downloaded from Indonesian stock exchanges official website via www.idx.co.id. The number of companies used as research samples are 393 companies. The study period began from 2013 to 2017. The data obtained were as many as 1965 data. The conclusion of this study prove that both of the independent variables have a significant effect to Share Price Accuracy.Mandatory Corporate Governance Disclosure has a significant positive effect to the Share Price Accuracy partially.Voluntary Corporate Governance disclosure also has significant effect to the Share Price Accuracy partially.

Implikasi Program Nasional Pemberdayaan Masyarakat(PNPM) Mandiri Pedesaan Terhadap Pendapatan Pedagang Kecil Dikecamatan Langgam Kabupaten Pelalawan Propinsi Riau Tahun 2007 - 2010 Yusuf, Yusbar; Iyan, Rita Yani; Saputra, Edwin
Jurnal Ekonomi Vol 19, No 02 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mengetahui implikasi Program Nasional Pemberdayaan Masyarakat( PNPM ) Mandiri Pedesaan terhadap pendapatan pedagang kecil di kecamatan langgam kabupatenpelelawan propinsi riau selama periode 2007 – 2010.Populasi pedagang kecil yang terdapat di kecamatan langgam kabupaten Pelelawan sebanyak 1224.Dari jumlah tersebut yang menerima pinjaman dana bergulir PNPM Mandiri Pedesaan sebanyak 226pedagang, yang tidak menerima 898 pedagang.Dari hasil penelitian di ketahui juga, bahwa yang menyebabkan tidak semua pedagang kecil bisamendapat pinjaman dana bergulir PNPM Mandiri Pedesaan adalah didominasi oleh faktor kondisilaba usaha atau sisa hasil usaha yang tidak jelas yaitu sebanyak 41,18%. Di susul oleh kondisiekonomi anggota kelompok sebagian besar tidak miskin yaitu sebanyak 23,53%, dan tujuanpenggunaan pinjaman oleh pemanfaat tidak untuk kegiatan produktif yaitu sebanyak 17,65%. Faktorlain yang menyebabkan kelompok pemohon tidak bisa mendapatkan pinjaman adalah faktor dana yangterbatas.Hasil uji jenjang Mann-Whitney memperlihatkan bahwa tingkat pendapatan pedagang kecil penerimapinjaman lebih besar dari tingkat pendapatan pedagang kecil bukan penerima pinjaman dana bergulirPNPM Mandiri Pedesaan di Kecamatan Langgam Kabupaten Pelalawan.

EXPOSING E-PROCUREMENT FAILURES IN PREVENTING PROCUREMENT OF GOODS AND SERVICES FRAUD Saputra, Edwin; Anis Chariri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.880

This study aims to reveal the failure of e-procurement in preventing fraud in the procurement of goods/ services and to explore the essence of meaning behind these fraudulent practices and behaviors. The method used is a qualitative approach using a interpretive phenomenological lens. Data collection involved in-depth interviews with a semi-structured approach to eight informants and analysis of organization documents. Data analysis using a model modified by Sanders. The findings show that the root of the problems in the procurement of goods/ services are political patronage practices and violations of procurement ethics. The procurement budget is likened to a "pizza" which has been cut into several parts and will be distributed by regional heads as patrons to supporting parties as clients. Through political patronage, the selection working group intervened to win the desired provider. These various interventions have weakened the integrity of working group which has resulted in collusion between the working group and providers who are very prone to corruption and ultimately detrimental to state or regional finances. This fraudulent behavior forms a social reality within the organization that is inconsistent with procurement ethics. This study also found that the function of prevention or early warning from the inspectorate had not gone well.

KEUNTUNGAN OPTIMAL PRODUKSI ES KRIM MENGGUNAKAN PEMROGRAMAN LINIER METODE SIMPLEKS Palahudin, Palahudin; Maulida, Siti; Putri, Mayada; Nisa, Halawatin; Gusfi Ardiansyah, Muhammad; Saputra, Edwin
JATI (Jurnal Mahasiswa Teknik Informatika) Vol. 9 No. 2 (2025): JATI Vol. 9 No. 2
Publisher : Institut Teknologi Nasional Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36040/jati.v9i2.13008

Salah satu industri makanan yang terus berkembang adalah es krim. Namun, industri ini menghadapi beberapa masalah besar, seperti fluktuasi harga, ketersediaan bahan baku yang terbatas, dan kebutuhan untuk meningkatkan efisiensi produksi untuk tetap kompetitif di pasar. Dalam pengelolaan produksi, masalah seperti alokasi sumber daya yang tidak tepat sering menyebabkan perusahaan gagal mencapai keuntungan maksimal. Dan di tengah persaingan yang semakin sengit, optimalisasi proses produksi menjadi penting untuk memastikan penggunaan bahan baku secara efektif tanpa mengurangi kualitas produk. Fokus penelitian ini adalah membangun model pemrograman linier dengan metode simpleks untuk mengatasi masalah produksi di pabrik Sweet Ice, yang menghasilkan es krim stroberi dan cokelat sebagai produk utamanya. Kapasitas produksi, ketersediaan bahan baku, kebutuhan bahan selama proses produksi, biaya produksi, dan harga jual produk adalah semua bagian dari data penelitian. Sementara Excel Solver digunakan untuk mengoptimalkan, model matematis bertujuan untuk memaksimalkan keuntungan. Hasil penelitian menunjukkan bahwa produksi sebanyak 80 kali sehari untuk setiap varian es krim dapat menghasilkan keuntungan maksimal sebesar Rp 26.400.000. Hasilnya menunjukkan bahwa untuk meningkatkan daya saing di industri es krim, strategi pengelolaan sumber daya yang efektif dan perencanaan produksi yang terstruktur sangat penting. Diharapkan bahwa penelitian ini akan menjadi dasar untuk membangun model optimasi produksi di industri makanan lainnya.

PELATIHAN PEMASARAN SECARA ONLINE HASIL RAJUT UMKM IBU - IBU PKK KABUPATEN BELITUNG Saputra, Edwin; Yudiastika, Novy; Safitri, Dina; Meri, Meri; Mayyoan, Visca; Sapitry, Sela; Handayani, Rindu
Jurnal Industri Kreatif dan Kewirausahaan Vol 4 No 2 (2021): Jurnal Industri Kreatif dan Kewirausahaan DECEMBER 2021
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v4i2.622

PartisipasiÂ aktif ibu â€“ ibu PKK Desa CerucukÂ Kecamatan Badau kabupaten Belitung masih kurang dalam pemasaran produk yang di produksi apalagi dalm pemasaran online di mana ibu â€“ ibu PKK didesa Cerucuk masih menjual produk dengan cara manual. Maka dari itu perlu di adakan pelatihan tentang proses pemasaran secara online khusu kepasa ibu â€“ ibu PKK yang berasal dari desa Cerucuk tersebut. Dalam kegiatan ini diharapkan bisa berkontribusi dalam meningkatkan kemampuan penjualan secara online sehingga bisa membuat pemasukan prekonomian. Kegiatan ini dapat dilakukan dengan lebih afektifÂ apabila ibu â€“ ibu PKK sudahÂ bisa menggunkan media social sebagai pemsaran produk yang mereka buat. Sedangkan alokasi waktu untuk latihan penjualan secara online minimal 2 jam permingu. Pada akhir kegiatan dapat disimpulkan bahwa facebook dan Instagram adalah dua platform digital yang bisa menambah pemasaran agar lebih mudah dan berkembang.

EXPOSING E-PROCUREMENT FAILURES IN PREVENTING PROCUREMENT OF GOODS AND SERVICES FRAUD Saputra, Edwin; Anis Chariri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.880

This study aims to reveal the failure of e-procurement in preventing fraud in the procurement of goods/ services and to explore the essence of meaning behind these fraudulent practices and behaviors. The method used is a qualitative approach using a interpretive phenomenological lens. Data collection involved in-depth interviews with a semi-structured approach to eight informants and analysis of organization documents. Data analysis using a model modified by Sanders. The findings show that the root of the problems in the procurement of goods/ services are political patronage practices and violations of procurement ethics. The procurement budget is likened to a "pizza" which has been cut into several parts and will be distributed by regional heads as patrons to supporting parties as clients. Through political patronage, the selection working group intervened to win the desired provider. These various interventions have weakened the integrity of working group which has resulted in collusion between the working group and providers who are very prone to corruption and ultimately detrimental to state or regional finances. This fraudulent behavior forms a social reality within the organization that is inconsistent with procurement ethics. This study also found that the function of prevention or early warning from the inspectorate had not gone well.

Optimizing Employee Performance Through Work Climate Saputra, Edwin; B, Mesra
Proceedings of the International Conference on Multidisciplinary Science (INTISARI) Vol. 1 No. 1 (2024): Proceedings of the International Conference on Multidisciplinary Science (INTIS
Publisher : PT. Multidisciplinary Press Indonesia

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

Humans always live in organizations in their daily lives because humans are social creatures who were created to live in society. This is clearly visible in household life, social organizations, and even when someone starts working. There is a phenomenon of different leadership styles and organizational culture at BPJS employment in Kisaran and Padang Sidempuan, which makes researchers interested in discussing it. As discussed above, leadership style will influence everything in the organization. Organizational culture also influences the leadership style of an organization, so it also influences employee performance and work climate. The firm leadership style of the Padang Sidempuan branch of BPJS forms a strict organizational culture, while the Kisaran branch of BPJS has a softer leadership style, influencing the organizational culture to become more relaxed. But of course this is not the only reason why there are differences in the two branches between Padang Sidempuan and Kisaran. The results of this research are as follows: Organizational Culture has a positive and significant effect on Work Climate with an original sample value of 0.766 and a p value of 0.000 <0.05. Organizational culture has a positive and insignificant effect on employee performance with an original sample value of 0.082 and a p value of 0.319 > 0.05. Leadership Style has a positive and significant effect on Work Climate with an original sample value of 0.168 and a p value of 0.025 < 0.005. Leadership style has a positive and insignificant effect on employee performance with an original sample value of 0.139 and a p value of 0.160 > 0.05. Work Climate has a positive and significant effect on Employee Performance with an original sample value of 0.649 and a p value of 0.000 <0.05. Organizational culture has a positive and significant indirect effect on employee performance through work climate with a value of 0.497 and a p value of 0.000. Leadership Style has a positive but not significant indirect effect on Employee Performance through Work Climate with an original sample value of 0.109 and a p value of 0.066.

The Influence of Leadership Style and Organizational Culture on Employee Performance with Work Climate as an Intervening Variable in BPJS Kisaran Branch and Padang Sidimpuan Branch Saputra, Edwin; B, Mesra
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i2.176

Humans always live in organizations in their daily lives because humans are social creatures who were created to live in society. This is clearly visible in household life, social organizations, and even when someone starts working. There is a phenomenon of different leadership styles and organizational culture at BPJS employment in Kisaran and Padang Sidempuan, which makes researchers interested in discussing it. As discussed above, leadership style will influence everything in the organization. Organizational culture also influences the leadership style of an organization, so it also influences employee performance and work climate. The firm leadership style of the Padang Sidempuan branch of BPJS forms a strict organizational culture, while the Kisaran branch of BPJS has a softer leadership style, influencing the organizational culture to become more relaxed. But of course this is not the only reason why there are differences in the two branches between Padang Sidempuan and Kisaran. The results of this research are as follows: Organizational Culture has a positive and significant effect on Work Climate with an original sample value of 0.766 and ap value of 0.000 <0.05. Organizational culture has a positive and insignificant effect on employee performance with an original sample value of 0.082 and ap value of 0.319 > 0.05. Leadership Style has a positive and significant effect on Work Climate with an original sample value of 0.168 and ap value of 0.025 <0.005. Leadership style has a positive and insignificant effect on employee performance with an original sample value of 0.139 and ap value of 0.160 > 0.05. Work Climate has a positive and significant effect on Employee Performance with an original sample value of 0.649 and ap value of 0.000 <0.05. Organizational culture has a positive and significant indirect effect on employee performance through work climate with a value of 0.497 and ap value of 0.000. Leadership Style has a positive but not significant indirect effect on Employee Performance through Work Climate with an original sample value of 0.109 and ap value of 0.066.

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