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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
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Tata Kelola Keuangan Dana Desa dan Tata Kelola Keuangan BUMDes Menuju Desa Mandiri Savitri, Enni; Andreas, Andreas; Diyanto, Volta; Musfialdy, Musfialdy
MENARA RIAU Vol 19, No 2 (2025): Oktober 2025
Publisher : Lembaga penelitian dan pengabdian kepada masyrakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/menara.v19i2.38146

Abstract

Tujuan pengabdian adalah melakukan pendampingan penggunaan aplikasi sistem inovasi digitalisasi pelaporan keuangan BUMDes dan dana desa berdasarkan SAK-ETAP. Metode Pelaksanaan ini dilakukan dengan Identifikasi Permasalahan, Tinjauan terhadap penggunaan Dana Desa yang telah dilakukan. Wawancara dengan aparat desa dan masyarakat untuk memahami kendala yang dihadapi. Hasil pengabdian ini diharapkan adanya perbaikan dalam tata kelola pengelolaan dana desa dan BUMDes yang baik membutuhkan transparansi, akuntabilitas, efisiensi, partisipasi masyarakat, dan peningkatan kapasitas pengelola. Dengan menerapkan prinsip-prinsip ini, desa dapat memastikan bahwa dana yang ada digunakan secara optimal untuk meningkatkan kesejahteraan masyarakat, memajukan perekonomian desa, dan mencapai pembangunan yang berkelanjutan. Implementasi tata kelola yang baik juga akan meningkatkan kepercayaan masyarakat dan pemerintah terhadap pengelolaan dana desa dan BUMDes.
DETERMINASI TINGKAT KESEHATAN BANK TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Putri, Hestianur; Savitri, Enni; A, Al-Azhar
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.444-465

Abstract

This study aims to examine the effect of risk profile on firm value with Good Corporate Governance (GCG) as a moderating variable. The population in this study was banking companies listed on the Indonesia Stock Exchange for the period 2015- 2018. The sampling technique in this study used the purposive sampling technique and obtained a sample of 25 companies. The data analysis method used is multiple linear regression by using SPSS software. The results of this study indicate that the Risk Profile affects firm value, Earnings affect firm value, and Capital affects firm value. Good Corporate Governance (GCG) is able to moderate the influence of risk profile, Earnings, and Capital on firm value.
Pendampingan Pelaporan Keuangan BUMDes Berbasis Web Savitri, Enni; Andreas, Andreas; Diyanto, Volta
Journal of Community Engagement Research for Sustainability Vol. 2 No. 6 (2022): November
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/cers.2.6.268-277

Abstract

BUMDes is an instrument to take advantage of the local economy with various types of potential. Utilization of this potential is primarily aimed at improving the economic welfare of the villagers through the development of economic enterprises. It is necessary to maximize the role of BUMDes to increase Village Original Income. The purpose of the service activity is to provide assistance in using the BUMDes simkeu application at BUMDes Berkah Bersama in Indragiri Hulu Regency so that it can increase village original income, strengthen the village economy and the welfare of rural communities. The implementation of this service uses a technique of assisting the application of the BUMDes business unit management system on the Web. Discussion and hands-on practice regarding BUMDes governance. The result of this activity is the simkeuBUMDes application. With this application, the BUMDes admin or manager is very helpful in managing BUMDes finances such as recapitulation of BUMDes Financial usage reports, member lists, member savings.
PENDAMPINGAN PENGGUNAAN APLIKASI SIAK TERINTEGRASI BUMDES BERKAH BERSAMA Savitri, Enni; andreas, andreas; Diyanto, Volta; Musfialdy, Musfialdy; Hamzah, Amir
Journal of Community Engagement Research for Sustainability Vol. 3 No. 5 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/cers.3.5.240-250

Abstract

Village-owned businesses (BUMDes) are crucial to the empowerment of local residents and the growth of the community. BUMDes is crucial to developing a robust local economy, enhancing the welfare of rural communities, and fostering an inclusive and sustainable environment. The goal of the service activity is to help people use the BUMDes Berkah Bersama Integrated SIAK Mobile Application at BUMDes Berkah Bersama in the Indragiri Hulu Regency in order to boost village income, strengthen the village economy, and enhance the welfare of village communities. This service is being implemented using a technique that aids in the Web-based BUMDes business unit management system implementation. Through a variety of evaluation techniques, including surveys, interviews, data analysis, and direct observation, the degree of achievement of the program objectives is assessed. This program, which provides guidance for web-based BUMDes financial reporting, helps villages become more prosperous while also enhancing their financial management and giving their communities more authority. In this approach, the initiative can be viewed as a concrete example of civic engagement for enhancing welfare and sustainable growth in rural communities.
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Bank Umum Syariah di Indonesia Tahun 2020-2022) Istighfar, Luhur; Savitri, Enni; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study is to examine the Influence of Islamic Corporate Governance consisting of theSharia Supervisory Board, Independent Board of Commissioners, Audit Committee,Managerial Ownership and Intellectual Capital consisting of Value Added Capital Employed(VACE), Value Added Human Coefficient (VAHC), Value Added Structural Coefficient(VASC) on the Company's Financial Performance. In this study, the sample population was30 Islamic Commercial Banks. Sampling using Purposive Sampling. Data analysis used inthis study is using multiple regression analysis techniques with a statistical approachoperated through the SPSS program.Keywords: Islamic Corporate Governance, Sharia Supervisory Board, Independent Board ofCommissioners, Audit Committee, Managerial Ownership, Intellectual Capital, Value AddedCapital Employed (VACE), Value Added Human Coefficient (VAHC), Value Added StructuralCoefficient (VASC), Company Financial Performance.
The Effect of Leverage, Liquidity and Activity on Financial Distress with Profitability and Firm Size as Moderating Variables Hartono, Sukoco Ari; Efni, Yulia; Savitri, Enni
Indonesian Journal of Economics, Social, and Humanities Vol 8 No 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.8.1.1-20

Abstract

Companies that have been operating for a certain period of time experience financial difficulties that lead to bankruptcy. Corporate bankruptcy does not occur suddenly but starts from financial distress (financial difficulties) because financial problems are an early sign that a company will experience bankruptcy. An analysis of the symptoms of bankruptcy must be carried out, in order to anticipate the occurrence of bankruptcy in the future. The way to do this is to analyze the company's financial ratios as in this study. This study aims to determine and analyze the effect of leverage, liquidity and activity on financial distress with profitability and firm size as moderating variables. In this study, the population is Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2020. From the total population, the sample was determined as many as 20 companies. The data used in this study are primary data and secondary data, while the data collection techniques for the company's financial statements. The data analysis technique in this research uses 2 methods of data analysis, namely multiple regression and Moderated Regression Analysis (MRA). Based on the results of the study, leverage and liquidity have a significant effect on financial distress. While the activity does not have a significant effect on financial. profitability is able to moderate the effect of leverage and liquidity on financial distress, but profitability does not moderate the effect of activity on financial distress. Negative and significant company size is able to moderate the effect of leverage and liquidity on financial distress, but company size does not moderate the effect of activity on financial distress.
HOW CORPORATE GOVERNANCE AND FINANCIAL POLICY SHAPE FIRM VALUE Safitri Purwanti Ningsih, Helis; Savitri, Enni; Wiguna, Meilda
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.171-182

Abstract

This study aims to examine the dynamics of firm value creation by integrating Agency Theory, Signalling Theory, and Trade-off Theory. Despite the extensive literature on corporate governance and financial policy, inconsistent empirical findings in emerging markets post-pandemic have created a research gap that warrants further exploration. Using a purposive sampling method, this study analyzes 76 manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023, resulting in 228 panel data observations processed using STATA 17. The analysis reveals that governance structures (Board of Directors and Commissioners) and capital structure play a crucial role in reducing agency costs and providing positive signals that enhance firm value. Conversely, the Audit Committee is found to have a negative influence, suggesting oversight redundancy or symbolic compliance. Anomalies are observed in dividend policy and audit quality, which are insignificant, indicating a shift in investor preferences in volatile markets. This research contributes internationally by providing empirical evidence on how internal control mechanisms and financial decisions interact to restore market confidence in emerging markets.
Co-Authors ', AL Azhar A ', Kennedy ., Musfialdy Abdul Latif Adhitya Agri Putra 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 Hartono, Sukoco Ari 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, 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 Safitri Purwanti Ningsih, Helis 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