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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Al-Iqtishad Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Jurnal Tepak Manajemen Bisnis Jurnal Ilmiah Ekonomi dan Bisnis Riau Journal of Empowerment International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora Indonesian Journal of Economics, Social, and Humanities Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Kontemporer Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement Jurnal Ekonomi KIAT Jurnal Abdi Masyarakat Indonesia Journal of Community Engagement Research for Sustainability Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan PEKBIS Jurnal Economica: Media Komunikasi ISEI Riau
Enni Savitri
Universitas Riau
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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PENGARUH FINANCIAL DISTRESS DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING : THE EFFECT OF FINANCIAL DISTRESS AND FIRM SIZE ON COMPANY VALUE WITH PROFITABILITY AS AN INTERVENING VARIABLE Weni, Darma; Kamaliah, Kamaliah; Savitri, Enni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.354-372

Abstract

Company has a goal of maximizing the value of the company, which aims to maximize shareholder prosperity. This study aims to analyze the factors that influence firm value. The variables used in this study are Financial Distress, Firm Size and Profitability. This research was conducted on property and real estate sector companies listed on the IDX in 2016-2020. Sampling was carried out using a purposive sampling method which resulted in 18 companies as research samples from a population of 48 companies. The research method used in this research is analysis of Partial Least Square (PLS). The results of the study show that financial distress has a negative and significant effect on profitability; firm size has a positive and significant effect on profitability; financial distress has no effect on firm value; firm size has no effect on firm value; profitability has a positive and significant effect on firm value; profitability can mediate the relationship between financial distress and firm value; profitability cannot mediate the relationship between firm size and firm value.
Peningkatan Pendapatan Desa Menuju Desa Mandiri Melalui Tata Kelola dan Sistem Pelaporan Keuangan Desa dan BUMDes Savitri, Enni; Andreas, Andreas; Diyanto, Volta; Deliana, Evi; Hamzah, Amir
Unri Conference Series: Community Engagement Vol 6 (2024): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.6.150-159

Abstract

The issues with BUMDes and village funds include a lack of human resource competency, a vulnerability to financial mismanagement due to financial reports that don't follow government regulations, specifically SAK-ETAP, and the requirement for greater accountability from BUMDes and village funds. The governance of BUMDes and village funds truly needs innovation in digitalization, particularly when it comes to digitizing the financial reporting of these entities. The aim of the service is assistance in the operation of the innovation system for digitizing BUMDes financial reporting and village funds based on SAK-ETAP. Design and create a financial reporting system for BUMDes and village funds. The solution to this problem is to utilize financial and digital technology to speed up the financial management process of village and BUMDes funds. Problem identification and an evaluation of the actual and completed usage of village funds are two implementation strategies for resolving issues with managing BUMDes and village funds. interviews with residents and local officials to learn about the challenges encountered. arranging, establishing quantifiable and transparent management goals for the Village Fund. The creation of an integrated financial information system that is user-friendly is the outcome of the commitment to the usage of financial information systems. The advantages simplify record-keeping and financial management. Planning a budget and controlling financial risks. creation of a common, integrated financial reporting system for village funds and BUMDes.
The Effect of Independent Commissioners, Government Ownership, Company Capacity, and Profitability on Sustainability Report Disclosure Putri, Hariana; Savitri, Enni; Diyanto, Volta
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

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

Abstract

A sustainability report is a report that provides information about the impact of a company on environmental, social, and economic aspects. With this report on sustainability report disclosure, it is expected to attract the attention of companies in global business and increase public confidence and the willingness of stakeholders to invest their capital in the company. This study aims to analyze the effect of independent commissioners, government ownership, company size, and profitability on sustainability report disclosure. In this study, 115 companies were listed on the Indonesia Stock Exchange (IDX) in 2019–2021. The sampling method used was purposive sampling. The number of samples in this study was 45 companies in 2019–2021. The analysis tool uses multiple linear regression tests. The results of this study indicate that independent commissioners have no effect on sustainability report disclosure, and company size has no effect on sustainability report disclosure. Meanwhile, government ownership affects the disclosure of sustainability reports, and profitability affects the disclosure of sustainability reports.
PENGUNGKAPAN EMISI KARBON: MEMAHAMI PERAN PROFITABILITAS, GENDER DEWAN, DAN MEDIA EXPOSURE: CARBON EMISSION DISCLOSURE: UNDERSTANDING THE ROLE OF PROFITABILITY, BOARD GENDER, AND MEDIA EXPOSURE Putri, Nurul Hikmah; Savitri, Enni; Silfi, Alfiati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.740-758

Abstract

In Indonesia, corporations are now required to disclose their carbon emissions voluntarily, mostly to lower risk and acquire credibility. Accounting rules govern the reporting of carbon emissions, which is a crucial component of corporate social responsibility. Since the energy industry contributes significantly to emissions and is crucial to economic growth, it also confronts environmental problems as a result of overexploitation, underscoring the need for open disclosure of carbon emissions. With environmental performance serving as a moderating variable, this quantitative study intends to investigate the impact of media exposure, board gender, and profitability on carbon emissions disclosure in energy sector businesses listed on the Indonesia Stock Exchange between 2019 and 2023. Panel data regression models on STATA were used for both descriptive and inferential statistical analysis of the study data. The findings indicate that carbon emissions disclosure is positively impacted by media exposure, profitability, and the gender of the board of directors and commissioners. Environmental performance successfully moderates this link. The results suggest that in order to increase environmental responsibility and transparency, businesses should give priority to these three factors
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.
Co-Authors ', AL Azhar A ', Kennedy ., Musfialdy Abdul Latif Adhitya Agri Putra Adiman, Raja Multi Konvokesen Agus Agus Akrom Mahdi Mahdi Al Azhar A ' Al Azhar L Al-Azhar A Al-azhar A Alfiati Silfi Alia Afifah Almasdi Syahza Amir Hamzah Amir Hasan Amir Hasan Amries Rusli Tanjung Amries Rusli Tanjung Anak Agung Gede Sugianthara Andra Lolija Pramudya Andreas ' Andreas - Andreas - Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Anita Anita Arfansyah, Arfansyah Ari Syahputra Ladisura Armanu Thoyib Ary Gumanti, Tatang Ary Gumanti Aura Abiyyi Aziri, Rahmat Dian Azmi, Zul Azwir Nasir Azwir Nasir Bryan Yohannes Chandra Halim Chici Claraini Cudtia Lizka Abdika Darmayanti, Susi Desi Ratna Sari Devi Ayu Lestari Devi Safitri Dewi Asfiryati Dianto, Volta Djumahir - Doni Hadiguna Edyanus Herman Halim Elfira Rosa Elfira Roza Fitri Elok Sri Utami EMRINALDI NUR DP Endah Yola Devita 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 Istighfar, Luhur Julita Julita Julita Julita Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kamemy, Laraswisesa Karolus Timotius Kenari, Purnama Kirmizi ' Kirmizi - Kirmizi Kirmizi Kirmizi Kirmizi, Kirmizi kirmizi ritonga Kirmizi Ritonga Lathif Fathony Latifatul Yaswat Liza, Sri Neva Masrul Lubis Maya Laura Meilda Wiguna Mela, Nanda Fito Mitra Hersandy Mudrika Alamsyah Hasan Musfialdy Musfialdy Muslimah, Kamalia MUZARLIS, AGNES FEBRIKA Nelly Yulinda Nelpion, Piges Noval Hadi Praja Novia Arnia Yanti Nurhasanah, Dinna Nurul Wahidatun Nisa P, Ribka Martins Poppy Nurmayanti Pratiwi, Septhea Dwi Purnama Kenari Puspha Sonia Putra, Adhitya Agri putra, Adithya Agri PUTRI WULANDARI Putri, Azizah Dwiyana Putri, Hariana Putri, Hestianur Putri, Nurul Hikmah Putri, Yochi Lajobhi Rahman, Nadiah Ocvinitha Raja Adri Satriawan Raja Adri Satriawan Surya Rakha Magistra Sumarno Randi Saputra Razi, Riska Fahrul Restu Agusti Rheny Afriana Hanif Rhumeta Rhumeta Ricahyono Riska Natariasari rizka ayuni Rizki Rahmayana Rizon Hidrayadi, Rizon Rofika Rofika Rofika Rofika, Rofika Sabrina Octaviani Safitri Purwanti Ningsih, Helis Said Ridho Fadillah Said, Jamaliah Sari Nofita Sari Satria Adinata, Satria Saumi Aryandini, Saumi Senja Milanda Septhea Dwi Pratiwi Shafira Aprilia Sholihin Sholihin Siahaan, Chris Aditya Simatupang, Abram Heldon Siti Aisyah Siti Iswahyuni Suci Rahma Putri Sudarman Sukoco Ari Hartono Supriono ' Supriono Supriono 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 Vince Ratnawati Volta Diyanto Wahidatun Nisa, Nurul Wahyuni ' Weni Khastuti Weni, Darma Yolanda Safitri Nelaz Yulia Efni Yulia Efni Yulia Efni Yulia Efni Zabetha, Olinsca