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Journal : JAM : Jurnal Aplikasi Manajemen

ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT Savitri, Enni; Andreas, Andreas; Diyanto, Volta
Jurnal Aplikasi Manajemen Vol. 17 No. 3 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.03.16

Abstract

This study analyzes the accountability and transparency of village funds management in Riau Province of Indonesia. In particular, it focuses the analysis on the implementation, reporting, planning, and accountability stages, to review the community participation in management ofvillage fund and the obstacles to its implementation. Research participants were chief of the villages, village secretaries and village treasurers of coastal villages in Riau Province.There were 31 respondents. Results showed that all stages of village management were in accordance with the existing provisions. Some obstacles were found in the program implementation. These include the lack of human resources, the community participating in all the procedures and stages of the village finances, the government conducting supervision, and giving guidance through counseling and training for village officials. In further research management of village financial using Siskeudes for financial reporting.
THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT Savitri, Enni; Andreas, Andreas; Diyanto, Volta; Gumanti, Tatang Ary
Jurnal Aplikasi Manajemen Vol. 18 No. 3 (2020)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.12

Abstract

This study aims to analyze the influence of leadership, internal control system, and organizational commitment on the accountability of village fund management in Kampar and Siak Districts. A total of 164 financial management officials from 218 villages in 15 subdistricts in Kampar and Siak Regencies were selected as the respondents. The villages are located in coastal areas and watersheds. The data were obtained by distributing questionnaires distributed directly to the respondents. The data were analyzed using multiple linear regression. The results show that leadership, internal control system, organizational commitment affect significantly the accountability of village fund management. Future research on the same issue may examine both internal control and external control system.
POLITICAL CONNECTION, FAMILY OWNERSHIP, AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA Savitri, Enni
Jurnal Aplikasi Manajemen Vol. 19 No. 3 (2021)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.03.11

Abstract

Political connections have an essential role in the earnings management strategy. Political connections can influence earnings management practices. The research aimed to analyze the effect of politics and family ownership on earnings management practices. The sample is 92 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. Methods of data using a purposive sampling method. Multiple linear regression is an analytical tool used to test the hypothesis. The results show that political connections influence profits. The company pays more attention to the company's reputation and maintains the privileges of the political relationship that has existed between the company and the government. Family ownership affects earnings management. Family ownership has control rights that can be used to influence management in company profits. The novelty of this research is that political connections can influence earnings management.
CORPORATE SOCIAL RESPONSIBILITY, ECONOMIC VALUE ADDED, ENTERPRISE RISK MANAGEMENT, AND FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL MODERATION Savitri, Enni
Jurnal Aplikasi Manajemen Vol. 20 No. 4 (2022)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2022.020.04.10

Abstract

Financial performance is required to evaluate possible economic resource changes and forecast the existing resources' production potential. This study examines how intellectual capital acts as a buffer between the effects of corporate social responsibility, economic value-added, and pricing risk management on financial performance. The 52 manufacturing enterprises that were listed on the Indonesia Stock Exchange between 2016 and 2020 made up the study's population. Purposive sampling was utilized during sampling. Manufacturing businesses in the consumer goods sector that consistently disclose an exhaustive annual report meet the sample criteria. Based on these standards, 39 businesses were selected for the sample. The method of data processing employs moderate regression analysis (MRA). The findings demonstrated that enterprise risk management, economic value-added, and corporate social responsibility impacted financial performance. The impact of corporate social responsibility on financial performance is strengthened by intellectual capital. The influence of economic value addition and the impact of enterprise risk management on financial performance is strengthened by intellectual capital. The innovative aspect of this study is the non-monetary IC index, which measures intellectual capital.
THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia) Savitri, Enni; Gumanti, Tatang Ary; Andreas, Andreas; Diyanto, Volta
Jurnal Aplikasi Manajemen Vol. 16 No. 4 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.907 KB) | DOI: 10.21776/ub.jam.2018.016.04.19

Abstract

This study aimed to analyze the effectiveness of the management ofAllocated Village Funds (AVF) through the stages of planning, implementing, reporting, and the accountability and to see if it was completed in a transparent and accountable manner. Each stage of the management process has the rules that must be understood and implemented according to the Ministry of Home Affairs RegulationNo. 113 year 2014. Accountability of village funds is required to be managed transparently, accountable and participative. This research used a qualitative method. Primary data were obtained through interviews with 28 informants. Research informants were village heads, village secretaries and village treasurers. Research locations were 104 villages in 12 subdistricts in the Pelalawan District, Riau Province. The method of data collection was through interview, observation, and documentation. To validate the data the triangulation method was used. The results showed that the system of management for the AVF was in accordance with the provisions of the legislation. However, in the implementation of AVF, some obstacles were found such as the quality of human resources in operating the management system, limitations in the availability of supporting equipment in the village offices to facilitate the process of AVF's, and the lack of facilities and infrastructure at the village offices. Also, it was found that the village management team needed to receive some training to improve their knowledge and expertise in carrying out the management of AVF.
Good Corporate Governance Memoderasi Pengaruh Audit Manajemen terhadap Kinerja Manajerial (Studi Empiris pada Perusahaan Perbankan di Pekanbaru) Savitri, Enni
Jurnal Aplikasi Manajemen Vol. 14 No. 3 (2016)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.855 KB) | DOI: 10.18202/jam23026332.14.3.13

Abstract

This study aimed to analyze the ability of Good Corporate Governance Moderating TheEffect of Audit Management to managerial performance, analyze Good Corporate Governance moderating the effectof internal control to managerial performance. The population of this studyis all of managerial from 20 banking companiesin Pekanbaru amounted 60 people. The respondents are the Chairman of the Audit Committee, Head of the company's internal control system and Head of Operations. In this study, sampling was done by the distribution of questionnaires that distributed to the entire managerial banks in Pekanbaru. The type of data in this study is primary data. Analysis tool used Moderate Regression Analysis (MRA). The results showed that Good Corporate Governance able to moderate the effectof management audit to managerial performance of banking in Pekanbaru. Good corporate governance able to moderate the effect of the internal control to managerial performance of banks in Pekanbaru.
Pengaruh Penerbitan Obligasi Syariah (Sukuk) terhadap Reaksi Pasar Modal Indonesia Tahun 2009-2013 Savitri, Enni
Jurnal Aplikasi Manajemen Vol. 13 No. 4 (2015)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

The aim of this study was to determine the effect of the nominal value and ratings ofIslamic bonds or sukuk on the stock reaction (cumulative abnormal return). This study wasconducted to investigate empirically the effect of the issuance of Islamic bonds (sukuk) to thecapital market reaction is carried out research on the companies that issue Islamic bondsand listed on the Indonesia Stock Exchange (BEI), there are 28 samples are used as aresearch sample. Data collection techniques in this research using secondary data, and thedata used in this research is financial statements, a list of daily stock price, the value of theissuance of Islamic bonds, Islamic bonds issuance and rating. The results showed that thevariable nominal value of Islamic bonds and the ratings did not have a significant influenceon stock reaction. This is proved by the effect of the issuance of Islamic bonds to the reactionof the capital markets which amounted to 1.2%, while 98.8% are influenced by other factorsnot measured in the study.
Variabel Anteseden dari Struktur Modal: Dampaknya terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia) Savitri, Enni; Salim, Ubud; Thoyib, Armanu; -, Djumahir
Jurnal Aplikasi Manajemen Vol. 10 No. 1 (2012)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.717 KB) | DOI: 10.21776/

Abstract

Penelitian ini bertujuan untuk mengukur dan menganalisa efek dari profitabilitas, ukuran perusahaan, pengembangan kesempatan, struktur aktiva, utang non-tax shield, dan lingkungan, dinamis unik dari sebuah perusahaan terhadap struktur modal dan pengaruh struktur modal terhadap nilai perusahaan manufaktur di Bursa Efek Indonesia. Diharapkan temuan penelitian dapat memberikan kontribusi bagi pengembangan studi tentang manajemen keuangan, terutama pada struktur modal. Dengan menerapkan pendekatan religius dengan menggabungkan variabel anteseden dari struktur modal untuk mendukung pemilik perusahaan yang dianggap menguntungkan bagi para peneliti dan praktisi. Populasi penelitian adalah perusahaan manufaktur yang 106 terdaftar di Bursa Efek Indonesia 2005-2009. dalam pengumpulan data, metode sensus atau saturasi sampling digunakan. Analisis jalur ini dilakukan untuk menganalisis data pada penelitian kuantitatif ini. Penelitian ini menghasilkan temuan: (1) meningkatnya profitabilitas dapat mengurangi struktur modal. (2) Meningkatnya ukuran perusahaan dapat meningkatkan struktur modal. (3) Meningkatnya pertumbuhan perusahaan tidak memperbaiki struktur modalnya. (4) Meningkatkan struktur asset tidak meningkatkan struktur modal. (5) Meningkatnya perlindungan pajak non-utang tidak berpengaruh pada penurunan struktur modal (6) Meningkatnya keunikan perusahaan dapat berpengaruh pada penurunan struktur modal. (7) Meningkatnya dinamika lingkungan berpengaruh pada penurunan struktur modal. (8) Menurunya struktur modal tidak mempengaruhi nilai perusahaan.
Co-Authors ', AL Azhar A ', Kennedy ., Musfialdy Abdul Latif Akrom Mahdi Mahdi Al Azhar L Al-Azhar A Al-azhar A Alfiati Silfi Alia Afifah Almasdi Syahza Amir Hamzah Amir Hasan Amir Hasan Amries Rusli Tanjung Andra Lolija Pramudya Andreas - Andreas Andreas Andreas Andreas Andreas Andreas Arfansyah, Arfansyah Armanu Thoyib Ary Gumanti, Tatang Ary Gumanti Aura Abiyyi Aziri, Rahmat Dian Azwir Nasir Azwir Nasir Bryan Yohannes Chandra Halim Darmayanti, Susi Devi Ayu Lestari Devi Safitri Dianto, Volta Djumahir - Doni Hadiguna Edyanus Herman Halim Elfira Rosa Elfira Roza Fitri Elok Sri Utami Erianti Sawitri Evi Deliana HZ Fenti Riansari Figna Frilia, Figna Fionasari, Dwi Gusdalimah, Gusdalimah H. Amir Hasan, H. Amir Herda Nik Abdullah, Nik Herlin, Darsi Hestianur Putri Indrawati, Novita Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kamemy, Laraswisesa Kirmizi Kirmizi, Kirmizi kirmizi ritonga Kirmizi Ritonga Lathif Fathony Liza, Sri Neva Masrul Lubis Meilda Wiguna Mitra Hersandy Mudrika Alamsyah Hasan Musfialdy Musfialdy Muslimah, Kamalia MUZARLIS, AGNES FEBRIKA Nelly Yulinda Nelpion, Piges Nurhasanah, Dinna Nurul Wahidatun Nisa P, Ribka Martins Poppy Nurmayanti Pratiwi, Septhea Dwi Putra, Adhitya Agri Putra, Adhitya Agri putra, Adithya Agri PUTRI WULANDARI Putri, Azizah Dwiyana Putri, Hariana Putri, Hestianur Putri, Nurul Hikmah Putri, Yochi Lajobhi Rahman, Nadiah Ocvinitha Rakha Magistra Sumarno Randi Saputra Razi, Riska Fahrul Restu Agusti Rhumeta Rhumeta Ricahyono Riska Natariasari rizka ayuni Rizki Rahmayana Rizon Hidrayadi, Rizon Rofika Rofika, Rofika Said, Jamaliah Satria Adinata, Satria Saumi Aryandini, Saumi Senja Milanda Shafira Aprilia Siahaan, Chris Aditya Simatupang, Abram Heldon Suci Rahma Putri Sudarman Supriono Supriono Susilatri Susilatri Syalam, Hamidah Tatang Ary Gumanti Tatang Ary Gumanti Tatang Ary Gumanti Ary Gumanti Taufeni Taufik Teddy Haryadi Teguh Ade Putra Tressy Fitri Tumpal Pandiangan Ubud Salim Volta Diyanto Wahidatun Nisa, Nurul Weni, Darma Yolanda Safitri Nelaz Yulia Efni Yulia Efni Yulia Efni Zabetha, Olinsca