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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) 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 Jurnal Economica: Media Komunikasi ISEI Riau
Enni Savitri
Department Of Accounting, Faculty Of Economics And Business, Universitas Riau, Indonesia
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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EFEK KEBIJAKAN TAX AMNESTY TERHADAP REAKSI PASAR MODAL PADA PERUSAHAAN KOMPAS 100 DI BURSA EFEK INDONESIA: PENDEKATAN EVENT STUDY Fenti Riansari; Yulia Efni; Enni Savitri
Jurnal Economica Vol. 7 No. 2 (2019): Jurnal Economica, Oktober 2019
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.043 KB)

Abstract

Pemerintah menggunakan kebijakan tax amnesty untuk meningkatkan penerimaan pajak. Dana dari kebijakan tax amnesty akan digunakan dalam pembangunan Negara dan dialokasikan pada instrument investasi di pasar modal Indonesia.Tujuan dari penelitian ini adalah untuk menganalisa keberadaan abnormal return dan menganalisis perbedaan rata-rata abnormal return dan aktivitas volume perdagangan saham Kompas 100 sebelum dan sesudah peristiwa tax amnesty di Indonesia. Penelitian ini menggunakan metode event study.Dalam metode ini, observasi dilakukan pada abnormal return, rata-rata abnormal return dan rata-rata aktivitas volume perdagangan antara 7 hari sebelum dan 7 hari sesudah tanggal peristiwa. Penelitian ini menggunakan data sekunder. Data didapatkan dari Bursa Efek Indonesia (BEI). Seluruh perusahaan yang termasuk dalam indeks KOMPAS 100 tahun 2016 dan 2017 digunakan sebagai Populasi dan Sample dengan menggunakan purposive sampling sesuai dengn kriteria yang ditetapkan. Hasil penelitian berdasarkan uji statistik pada abnormal return dan aktivitas volume perdagangan menunjukkan, terdapat nilai abnormal return yang signifikan pada masing-masing peristiwa yang diujikan. Namun, tidak terdapat perbedaan yang signifikan baik untuk rata-rata abnormal return maupun aktivitas perdagangan pada sebelum dan sesudah masing-masing peristiwa. Maka dapat disimpukan bahwa pengumuman tax amnesty tidak memiliki kandungan informasi yang berarti bagi investor dan kenaikan yang terjadi pada pergerakan harga saham selama periode peristiwa bukan merupakan akibat peristiwa tax amesty melainkan disebakan faktor-faktor lain.
ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN RIAU PROVINCE Enni Savitri; Andreas Andreas; Volta Diyanto; Tatang Ary Gumanti
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5550

Abstract

Accountability refers to the activity of informing all parties who have the right to request information, or in other words, reporting on action to individuals, legal entities, or collective leaders of organizations. This study aims to analyze the effect of village officials’ competence, internal control system, community participation, and utilization of information technology on the accountability of village fund management. The population of this study include the village officials, totaling 416 people, consisting of the village head, village secretary, government section, welfare section, head of planning affairs, and head of general affairs in 104 villages in Pelalawan Regency, Riau Province. The study employs a non-probability sampling method and multiple linear regression to test the hypotheses. The results indicate that the village officials’ competence, internal control system, community participation, and utilization of information technology affect the accountability of village fund management.
Strategi Peningkatan Ekonomi Bumdes Seresam Melalui Pemberdayaan UMKM Enni Savitri; Tressy Fitri; Aura Abiyyi; Akrom Mahdi Mahdi; Shafira Aprilia; Doni Hadiguna; Bryan Yohannes; Lathif Fathony; Rizki Rahmayana; Rhumeta Rhumeta; Alia Afifah
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Village-Owned Enterprises (VOE) are one of the institutions that have the ability to improve the welfare of rural communities. VOE also act as partners for Micro, Small, and Medium Enterprises (MSMEs). To help improve the economy of  Seresam Village’s VOE, student community service (SCS) of Riau University carried out economic-based activities, especially in empowering MSMEs in Seresam Village, Indragiri Hulu Regency on July 12, 2022. The target community in this activities is MSMEs in Saresam Village, Indragiri Hulu Regency, Riau. This economic-based activity carried out using survey methods for MSMEs, creating whatsapp group, revitalizing MSMEs trade stalls and installing banners as a marketing tool. The result of this activities is an increase in the marketing of MSMEs products and restore the VOE’s field as a center for MSMEs.  
Pengelolaan Keuangan Desa Melalui Bimbingan Teknis Penyusunan Buku Kas dan Laporan Arus Kas di Desa Koto Inuman Kecamatan Inuman Kab. Kuantan Singingi Propinsi Riau Riska Natariasari; Enni Savitri; Azwir Nasir
Jurnal Abdi Masyarakat Indonesia Vol 3 No 4 (2023): JAMSI - Juli 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.346

Abstract

Pemerintah Indonesia telah mengatur mengenai Dana Desa ini dalam Peraturan Pemerintah Nomor 60 Tahun 2014 tentang Dana Desa yang bersumber dari APBN. Dengan adanya Dana Desa memunculkan permasalahan baru, yaitu tak sedikit masyarakat yang mengkhawatirkan tentang pengelolaan Dana Desa. Hal ini berkaitan dengan kondisi perangkat desa yang dianggap masih rendah kualitas SDMnya, dan belum kritisnya masyarakat atas pengelolaan anggaran pendapatan dan belanja desa (APB Desa) sehingga bentuk pengawasan yang dilakukan oleh masyarakat tidak dapat maksimal. Kegiatan pengabdian ini diharapkan dapat membantu perangkat desa dalam pengelolaan keuangan desa khususnya di Desa Koto Inuman, sehingga pengawasan terhadap pengelolaan anggaran pendapatan dan belanja desa menjadi lebih maksimal. Kegiatan ini dilakukan berupa pelatihan dan penyuluhan dengan melibatkan perangkat desa yang menyusun laporan keuangan Dana Desa. Pada awal dan akhir dari kegiatan pelatihan ini diberikan kuisioner yang bertujuan untuk mengukur daya serap dan pengetahuan peserta pelatihan. Dari hasil kuisioner tersebut dihasilkan peningkatan terhadap pengetahuan peserta pelatihan yaitu perangkat desa. Dengan demikian diharapkan kegiatan ini dapat lebih memaksimalkan pengawasan terhadap pengelolaan dana desa sehingga penyelewengan terhadap Dana Desa itu dapat ditekan.
PENGARUH IMPLEMENTASI PRINSIP-PRINSIP TATA KELOLA TERHADAP LAPORAN KEUANGAN BUMDES DI KABUPATEN KUANTAN SINGINGI Nelpion, Piges; Savitri, Enni; Dianto, Volta; Hasan, Mudrika Alamsyah
Jurnal Sains Sosio Humaniora Vol. 7 No. 1 (2023): Volume 7, Nomor 1, Juni 2023
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v7i1.24376

Abstract

This study aims to analyze the effect of accountability, transparency, responsibility, professionalism, rule of law on financial statements. The population in this study were 208 BUMDes located in Kuantan Singingi Regency in 2020.  Respondents are 1) Chairman / Head of BUMDes. 2) Head of finance of BUMDes. 3) Expenditure treasurer. The sample used was 65 BUMDes, namely a total of 195 respondents. The data collection method uses the Proposive Sampling method. The analysis method uses multiple linear regression models. The results of this study indicate that Accountability has a positive effect on BUMDes Financial Reports, the application of bumdes accountability provides financial management that is presented openly, quickly, and precisely. so that the government's goal of reporting good financial report results is achieved. Transparency has a positive effect on BUMDes Financial Statements, being able to provide information that the public needs in a relevant, accurate, timely and reliable manner. Responsibility has a positive effect on BUMDes Financial Statements, a high level of responsiveness from the organization will lead to trust from external parties. Professionalism has a positive effect on BUMDes Financial Statements, the ability of a competent person can really be utilized optimally for the benefit of the organization. The existence of the rule of law can direct government duties and functions in an orderly manner.
The Influence of Foreign Ownership, Environmental Certification, Board of Commissioners, Women Directors on Corporate Social Responsibility Disclosure Rahman, Nadiah Ocvinitha; Savitri, Enni; Silfi, Alfiati
Indonesian Journal of Economics, Social, and Humanities Vol 5 No 3 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.5.3.223-239

Abstract

This study aims to analyze the effect of foreign ownership, environmental certification, board of commissioners, women directors on corporate social responsibility disclosure in manufacture companies listed on the Indonesia Stock Exchange (IDX) 2017-2021. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017–2021. The sampling method used was purposive sampling. There were 65 companies that met the criteria and became the research sample. The data analysis technique uses panel data regression with a random effect model. The results show that foreign ownership has an effect on CSR disclosure because foreigners are considered more concerned about corporate social responsibility. Environmental certification has an effect on CSR disclosure because certified companies expect their products to have a high reputation and be well received by the public and their stakeholders. The size of the board of commissioners has an effect on csr disclosure because of the authority they have, the board of commissioners can exert a strong enough influence to put pressure on management to disclose csr. Meanwhile, women directors has no effect on CSR disclosure due to the minimal percentage of women directors in the study compared to the presence of male directors. The results of this study are expected to provide an overview of the importance of social responsibility in companies. The company is not only seen as a profit-creating institution for the owners of capital, but also must be seen as an institution that creates community welfare by taking into account the sustainability of the environment in which the company operates, so that there is a balance between people, planet and profit in accordance with the Triple-P Bottom Line concept. The novelty of the research is the addition of women on directors variables using the upper echelon theory as well as being examined using the random effect model. Key words : Foreign ownership, environmental certification, board of commissioners, women on directors on corporate social responsibility disclosure.
Pengaruh Factors Affecting Village Fund Management With Village Apparatus Competence as a Moderating Variable Gusdalimah, Gusdalimah; Taufik, Taufeni; Savitri, Enni
Indonesian Journal of Economics, Social, and Humanities Vol 6 No 3 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.6.3.223-238

Abstract

The central government provides a budget to the village in the form of village funds to increase the budget for development, services, and community empowerment that have been budgeted by the government, which is large enough each year to be given to the village. The purpose of this study was to examine the effect of the use of village financial systems, community participation, and accessibility of financial statements on the management of village funds with the competence of village officials as moderating variables in Rokan Hulu Regency. The population in this study were villages in Rokan Hulu Regency as recipients of village funds, namely 139 villages. The sampling technique used in this study was proportional stratified random sampling, and the respondents in this study consisted of: village head, village secretary, head of finance, and BPD, so that the respondents amounted to 412 people. The data collection technique used in this study was to use a questionnaire. The data analysis used Warp PLS. The results of this study indicate that the utilization of village financial systems, community participation, and accessibility of financial statements affect the management of village funds. The competence of village officials moderates the effect of the use of village financial systems and community participation on the management of village funds. However, the competence of village officials does not moderate the effect of the accessibility of financial statements on the management of village funds.
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

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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.
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 Istighfar, Luhur 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 Rheny Afriana Hanif 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