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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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FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN DEPOSITO MUDHARABAH BANK SYARIAH Volta Diyanto; Enni Savitri
PEKBIS Vol 7, No 3 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.696 KB) | DOI: 10.31258/pekbis.7.3.185-197

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bukti empiris tentang pengaruh suku bunga deposito perusahaan, tingkat bagi hasil, dan tingkat likuditas terhadap pertumbuhan deposito mudharabah. Populasi dalam penelitian ini adalah perbankan syariah yang terdiri dari Bank Umum Syariah (BUS) tahun 2010-2014 yang ada di Indonesia.Sampel penelitian ini menggunakan teknik pengambilan sampel secara sensus. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pengumpulan data menggunakan teknik dokumentasi.Pada penelitianini, pengujian dilakukan dengan analisis regresi linier berganda, yaitu suatu metode yang umum digunakan untuk meneliti hubungan antara sebuah variabel dependen dengan beberapa variabel independen. Berdasarkan hasil pebelitian dan pembahasan, dapat disimpulan bahwa : 1) Tingkat Suku Bunga BI berpengaruh signifikan terhadap Deposito Mudharabah. 2) Tingkat Bagi Hasil berpengaruh signifikan terhadap variabel Deposito Mudharabah. 3) FDR berpengaruh signifikan terhadap variabel Deposito Mudharabah. 4) Koefisien determinasi yang diperoleh sebesar 0,441 atau 44,1% yang berarti 44,1% penyebab variasi pada Deposito Mudharabah adalah perubahan Tingkat Suku Bunga BI, Tingkat Bagi Hasil, dan FDR yang terjadi pada secara bersama-sama.Kata Kunci : Suku bunga, bagi hasil, financing deposit ratio, deposito mudharabah
STUDI TENTANG PENGARUH HARI PERDAGANGANTERHADAP RETURN SAHAM PADA BURSA EFEK INDONESIA Mudrika Alamsyah Hasan; Enni Savitri
PEKBIS Vol 7, No 3 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (653.755 KB) | DOI: 10.31258/pekbis.7.3.209-221

Abstract

Penelitian ini bertujuan untuk menguji pengaruh hari perdagangan terhadap return sahamserta fenomena-fenomena yang berkaitan denganday of the week effect, yakni Monday effect, weekfour effect dan Rogalski effect. Populasi dalam penelitian ini adalah perusahaan yang terdaftar dalam Indeks Saham LQ-45 di Bursa Efek Indonesia selama periode Januari – Desember 2014.Teknik pengambilan sampel menggunakan metode purposive sampling.Data yang digunakan dalam penelitian ini adalah data sekunder, diperoleh dari informasi yang tersedia di Bursa Efek Indonesia. Pengumpulan data dilakukan dengan studi dokumentasi.Metode yang digunakan adalah metode analisis deskriptif dan metode analisis statistik. Hasil pengujian dalam penelitian ini menunjukkan bahwa hari perdagangan tidak berpengaruh signifikan terhadap return saham harian pada Bursa Efek Indonesia tahun 2014. Hal ini tidak membuktikan bahwa terjadi fenomena day of week effect di Bursa Efek Indonesia, dimana return terendah terjadi pada hari Senin dan return tertinggi terjadi pada hari Selasa. Hasil empiris ini juga tidak membuktinya terjadinya Monday Effect pada Bursa Efek Indonesia pada tahun 2014. Fenomena week four effect juga tidak berhasil ditemukan pada Bursa Efek Indonesia pada tahun 2014, dimana return negatif signifikan terjadi pada hari Senin minggu keempat dan kelima setiap akhir bulan. Penelitian ini juga tidak berhasil menemukan bukti terjadinya adanya Rogalski Effect pada bulan April diBursa Efek Indonesia pada tahun 2014.Kata Kunci : Return Saham, Monday Effect, Week Four Effect dan Rogalski Effect.
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 KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMITMEN APARATUR DESA DAN PENGELOLAAN LINGKUNGAN TERHADAP PENGELOLAAN KEUANGAN DANA DESA DI KECAMATAN RANGSANG BARAT KABUPATEN KEPULAUAN MERANTI Kenari, Purnama; Enni, Savitri; Julita, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the Competence, Utilization of Information Technology, Government Internal Control Systems, Village Apparatus Commitment and Environmental Management to Village Fund Financial Management. The population of this research was 12 villages in West Rangsang sub-district. The selection of research samples using purposive sampling method. The sample in this study was the village head, the village secretary, the head of financial affairs, the head of administrative and planning affairs, as well as the village consultative body with 60 respondents. The data analysis used is multiple regression analysis. The results showed that the Competence, Utilization of Information Technology, Government Internal Control Systems and Environmental Management influenced the Village Fund Financial Management. Meanwhile, Village Apparatus Commitment has no effect on Village Fund Financial Management.Keywords: Village Fund Management, Competence, Utilization of Information Technology, SPIP, Commitment, Environmental Management
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.
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