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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Afi Pradhana; Taufeni Taufik; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the independent variables consisting of Company Size, Profitability and Sales Growth affect the dependent variable is whether the Debt Policy. The population in this study were 16 food and beverage companies listed in Indonesia Stock Exchange. While the sample in this study was 12 companies. The type of data used are secondary data, the data is a company's financial statements. The method of data analysis used is multiple linear regression analysis SPSS version 17. The results of this study indicate that the size effect on the Company's Debt Policy, while Profitability and Sales Growth Debt Policy does not affect the significance of the size of the Company with a value of 0.023, 0.447 Profitability and Sales Growth 0604. Adjusted R Square value is equal to 0.050, which means the amount of 5% of independent variables in this study were able to influence the dependent variable. While the remaining 95% is explained by other variables such as free cash flow, managerial ownership, earnings volatility, growth companies, institutional ownership, liquidity, dividend policy, and asset structure.Keywords : Firm Size, Profitability, Sales Growth, Debt Policy
ANALISIS PENGARUH KELAYAKAN PENILAIAN KREDIT (ANALISIS 5C) TERHADAP RESIKO KREDIT MIKRO (Studi Empiris pada Seluruh Bank Konvensional yang Terdapat di Kota Pekanbaru) Sri Rahmi Utami; Taufeni Taufik; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This research is to investigate the influence of credit ratings feasibility analysis (5C analysis) on the risk of micro credit. The population in this research is all credit analysts of all conventional banks in Pekanbaru city. Sample of this research is all population that is all credit analysts of all conventional banks in Pekanbaru city which amounts to 47 people. Data collection techniques used by distributing questionnaires. Data analysis method used in this research is multiple regression with SPSS version 17. The results of this research indicates that the characters significantly affect the risk of micro-credit with 2.342 t-test, t-table 2.020 and 0.024 significant value. Significant capacity with micro-credit risk, with 4.953 t-test, t-table 2.020 and 0.000 significant value. Collateral significantly affect the risk of micro-credit, with 3.427 t-test, t-table 2.020 and significant value of 0.001. Capital does not significantly influence the risk of micro-credit, with 1.039 t-test, t-table 2.020 and 0.305 significant value. Condition of economy does not significantly influence the risk of micro-credit, with 1.336 t-test, t-table 2.020 and 0.189 significant value. The value of Adjusted R Square of 0.885. This means that 88.5% micro-credit risk variable can be explained by the character, capacity, collateral, capital, and condition of economy. While the remaining 11.5% is explained by other variables outside of this research.Keywords : Credit ratings, 5C analysis and the risk of micro credit
PENGARUH KARAKTERISTIK DAERAH, KOMPLEKSITAS, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA LKPD KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA TAHUN 2013-2017) Pratiwi Gita Ayunda; Taufik Taufeni; Odiatma Fajar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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This study aims to examine the effect of age of government, size ofgovernment, OPD, legislature size, and audit finding on level of financialstatement discosure in Sumatera Utara Province. The population in this studywere local government financial report in Sumatera Utara Province 2013-2017.The sample used amounted to 115 financial reports who were selected through apurposive sampling method. The method used in this study is multiple linearregression analysis by using Statistical Product and Service Solution (SPSS)version 23.0. The result of this study indicate that: (1) age of government has aneffects on the level of financial statement disclosures with a significant level of0,000 < 0,05, (2) size of legislature has an effects on the level of financialstatement disclosures with a significant level of 0,005 < 0,05, (3) OPD does noteffect on the level of financial statement disclosures with significant level of 0,650< 0,05, (4) legislature size does not effect on the level of financial statementdisclosures with a significant level of 0,258 > 0,05, (5) audit finding has an effectson the level of financial statement disclosures with a significant level 0,003 <0,05. Overall, it is known that all of independence variabels have an effect on thelevel of financial statement disclosures of 42,9 %. While 57,1 % is influenced byother variabels not examined in this study.Keywords : Disclosure level, age of government , Size of government, OPD,legislature size, audit finding.
PENGARUH TATA KELOLA PEMERINTAHAN, ASIMETRI INFORMASI, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN KEADILAN DISTRIBUTIF TERHADAP KECURANGAN (fraud) (Studi Empiris Pada OPD Kota Dumai) Taufeni Taufik; Volta Diyanto Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study examines the impact of good governance, information asymmetry, the effectiveness of internal control and distributive justice against fraud. The population in this research is Dumai City Device Organization of 34 OPD. Of the existing population then obtained samples in this study as many as 102 respondents. Sampling technique using purposive sampling method, The technical analysis used in this study is multiple linear regression. While data processing method used by SPSS 21.0 as software to process data. The results showed that good governance effect on fraud (fraud) with a significant value of 0.000. information asymmetry has a significant effect of 0.009 on fraud. the effectiveness of internal control has a significant effect of 0.000 against fraud. And distributive justice has a significant effect of 0.000 on the fraud.Keywords : Good Governance, Inform
ANALISIS IMPLEMENTASI UNDANG-UNDANG NOMOR 6 TAHUN 2014 DALAM MEWUJUDKAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Dua Desa di Kecamatan Toapaya Kabupaten Bintan) Annisa Furqani Arigusti; Taufeni Taufik; Eka Haryani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to analyze (1) How the implementation of village financial management in Toapaya Sub-district, Bintan Regency, starting from planning, implementation, administration, reporting, and financial accountability. (2) How to foster and supervise the management of village finances in Toapaya Subdistrict, Bintan Regency.The method used in this research is descriptive method with comparative qualitative analysis to six research variables, namely Planning, Implementation, Administration, Reporting, Accountability and Development and Supervision of Village Financial Management. This study compiles the implementation of village financial management conducted in Toapaya Village and South Toapaya Village and compares with Law No. 6 of 2014 and its supporting regulations such as Permendagri Number 113 of 2014 and Permendagri No. 114 of 2014. The result of the research shows that based on Law Number 6 Year 2014, the implementation of financial management of Toapaya and Toapaya Selatan villages is accountable, but technically there are still some obstacles such as delay in fund disbursement causing delays in reporting, and utilization of Village Finance System (SISKEUDES ) that has not been effective in Toapaya Village caused by the lack of village officials' ability to use the application, has not yet published its financial accountability in Toapaya Village. Therefore, more intensive coaching for Toapaya Village is needed in the utilization of existing SISKEUDES.Keywords: Accountability, Law Number 6 Year 2014, Permendagri 113 Year 2014, Permendagri 114 Year 2014, Village Financial Management
Faktor-faktor yang mempengaruhi pemilihan karir profesi akuntan publik bagi mahasiswa akuntansi Esi Wildiana; Taufeni Taufik; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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The research was conducted by using a survey of students in Accounting University of Riau (UR), State Islamic University (UIN), Islamic University of Riau (UIR) in Pekanbaru. This study aims to determine the effect of intrinsic factors of work, financial rewards, consideration of labor market, social values and work environment on career choice public accounting profession.The population in this study were all accounting students who have taken courses audit 1. Samples taken of accounting totaled 94 students. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression (multiple regression) with the help of SPSS version 17.Results of hypothesis testing showed variable intrinsic factor of work tcount 3.713, ttable 1.986 with a significant value of 0.000, the financial rewards gained tcount 4.334, ttable 1.986 with significant value 0.000 and obtain a work environment tcount 2.649, ttable 1.986 with significant value by 0.010, with the results of the above three variables influence the career choice public accounting profession. . While considerations of labor market variable gain tcount 0.894, ttable 1.986 with significant values of 0.374 and acquire social values of tcount 0.678, ttable 1.986 with a significant value of 0.500, with the results of both these variables did not significantly influence the selection of professional career public accountant. The independent variables in this study were able to influence the dependent variable, while the remaining 38% is explained by other variables not included in this study, such as market motivation, motivation of individual personality, IPK, type of work, number of jobs, students' perceptions of sacrifices and benefits of public accountants , professional training, professional recognition, subjective norms, and perceived behavioral control.Key Word : intrinsic factors of work, financial rewards, consideration of labor market, social values, work environment, career choice public accounting profession
PENGARUH KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, KOMITMEN ORGANISASI, PERAN INTERNAL AUDIT DAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kota Dumai) Rezky Safitri; Taufeni Taufik; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research aims to analyze: 1) the effect of quality human resources on the quality of financial statements, 2) the effect of internal control systems on the quality of financial statements, 3) the effect of organizational commitment on the quality of financial statements, 4) the effect of the role of internal audit on the quality of financial statements, 5) the effect of regional financial management information system on the quality of financial statements. The population in this study was 30 OPD Dumai City. In this study, the sample used is the 90 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are multiple linear regression analysis. The analytical tool used in this study was Stastistical Product and Service Solution (SPSS) version 20.0. The result of this research showed that : 1) quality of human resources affect on the quality of financial statements, 2) internal control system affect on the quality of financial statements, 3) organizational commitment affect on the quality of financial statements, 4) the role of internal control affect on the quality of financial statements, 5) regional financial management information system affect on the quality of financial statements.Keywords :Quality Human Resources, Internal Control Systems, Organizational Commitment, The Role of Internal Control, Regional Financial Management Information System
PENGARUH KOMPETENSI APARATUR, KOMITMEN ORGANISASI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Empiris pada Desa-Desa di Kabupaten Bintan) Larastika Medianti; Taufeni Taufik; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this research is to know the influence of apparatus competence, organizational commitment, and communityparticipation on village fund management in the northern bintan subdistrict, the kijang mountains, the lobam kuala series, bintan bay, bay sebong, and toapaya, bintan district. The population used in this study were 19 villages in bintan district. The Samples in this study were village head, the village secretary, the village treasurer (head of financial affairs), and head of affairs. Data collection in this research is using purposive sampling, where total respondents in this research is 95 peoples. Data analysis was done with multiple linier regression model with SPSS software 21.0 version. The results obtained that the competence of rural apparatus, commitment of village government organizations, and community paticipation have a significat effect on village fund management.Keywords : Management of Village Funds, Competence Apparatus, Organizational Commitment, and Society Participation
PENGARUH RETURN ON ASSET TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD GOVERNANCE GOVERMENT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BURSA EFEK INDONESIA TAHUN 2011-2013 Desi Sasnita; Taufeni Taufik; Rofika -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This research is to investigate the influence of corporate social responsibility disclosure and good corporate governance to relationship between return on asset and firm value. The population of this experiment is all of the company that is registered on BEI in 2011-2013. The taken samples are 43 company with 137 observations during three years . The used data is secondary data with collecting data method by dowloading on web BEI and literature. Analisys data method that is used on this experiment is multiple regression with helping of sofware SPSS 17.0 version.The results of this research showt hat ROA have influence to Tobins Q, with t-count 5.429, t-table 1.979, significancy 0,000. meanwhile the analysis with absolute value of the difference between test the shows that, CSR disclosure moderatein relation between ROA and Tobins Q that it shows influenence. With t-count 2.074, t-table 1.979, significancy 0,040. managerial ownership can’t moderate in relation between ROA and Tobins Q, with t-count -1.358, t-table 1.979 and significancy 0.179, Independent Commissioners can’t moderate in relation between ROA and Tobins Q with t-count -0.340, t-table 1.979, significant 0.735.Keywords: Return On Asset, Tobin’Q, Corporate Social Responsibility, managerial ownership and Independent Commissioners.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP), DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH Latifatul Yaswat; Taufeni Taufik; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This research aims to determine the competence human resource, government internal control system, and the implementation offinancial accounting system on the effectiveness offinancial management area. This study using purposive sampling method. The population in this study servants Tanah Datar region, namely the head of department, chief financial officer, treasurer receipts and expenditures. Samples and this research is 88 respondents who have met the criteria for a sample. The collection data techniques used is by distributing questionnaires. The data were analyzed using multiple linear regression analysis with SPSS. Results of testing the hypothesis in this study indicate that the competence human resources, government internal control system and the implementation financial accounting systems significantly affect the effectiveness of financial management area.Keywords: competence, human resources, internal control system, financial accounting system, and effectiveness
Co-Authors ', Apriyanti ', Ariyadi ', Susilatri Afi Pradhana Agus Shafrizal Agus Sri Wahyuni Aji Prasetio Al Azhar A Al Azhar A Al Azhar L Al Azhar L &#039; Aldi Putra, Muhammad Alfiati Silfi Alvi Furwanti Alwie Alwindria, Yoga Amelya Adinata, Amelya Anatasya, Salsa Diva Anggie Veronisa Claura, Anggie Veronisa Annisa &#039; Annisa Furqani Arigusti Anriva, Della Hilia Arhdum, Zioldy Asril, Azalia Kitasha Atika Zarefar Aulia Ramadani, Putri Aunnurrafiq, Aunnurrafiq Aunurrafiq Aurora Febria Azhari Sofyan Azwir Nasir Azwir Nasir Bhima Azis Usman Daniatul Izzah Dea Priscilla Desi Sasnita Devi Safitri Devi Savitri Devi Savitri Dewi, Rafina Dian Kemala Edfan Darlis Edinov, Sally Edlin, Debby Nadya Eka Hariyani Eka Haryani Eka Haryani, Eka Eka Jas Oktavia Sari Eka Maulana, Gilang El Husna M, Siti Latifah Elsa Fibeany Liora Endang Sri Wahyuni Enni Savitri Enni Savitri Esi Wildiana faizah kamilah, faizah Febri Yulisa Febri Yulisa Fera Maydia Sari Gabyvia Septiyani Gusdalimah, Gusdalimah Gusnardi Hariadi Yasni Hariadi Yasni, Hariadi Haryanti Ismalia Hasby, Hasby Heptariani.Z, Susi Heriansyah, Muhammad Iqbal Hertika Hotdianty, Hertika Hevyana Naipospos, Hevyana Hilleri, Aura Abiyyi Humairoh, Fitri Inayatus Tsaniyah Indra Praja, Damara Putri Hestia Indrawati, Novita Irham - Iznillah, M. Luthfi Janne Walandouw Julita -, Julita Julita, Julita Jun Friday Kamaliah Kamaliah Ketut Tirtayasa Khairini, Renny Larastika Medianti Latifatul Yaswat Liana Siregar Lidia Hasnani Liza Fiona Liza Fiona Lutviana, Ika M. Rasuli Maisyaroh, Titin Manuppan Bangun Tua, Manuppan Bangun Maulana, Gilang Eka Maulina Agustiningsih Mela, Nanda Fito Melinda Rosita Mudinillah, Adam Mudrika Alamsyah Hasan Muhammad Luthfi iznillah Muhammad Ridho S Muhammad Rivai Muslim, Ego Muslimah Winda Nana Santika Nasrizal Nasrizal Ningsih, Wulan Sekar Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Noni Oktafiana Noprial Valenra Maksyur Norfaliza - Nova Evania Novaliana Rahmi Novira Fazri Nanda Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nur Azlina Nur Azlina Nur D, Emrinaldi Nurhasanatang, Siti Nursela Nursela Nursela, Nursela Nurul Badriyah Nurulita, Suci Odiatma Fajar Oi Sanjaya Oktavia, Tiara Pratiwi Gita Ayunda Prihastuti, Asepma Hygi Priyangga, Bangkit Aknico Purba, Eva Tesanika Br Putra, Atiton Martwo Putri Mai Sarah Putri, Adria Pratama R. Albeta, Febrina Raharjo, Niko Dwi Rahmiati Idrus Ramadhan, Gian Riovi Restu Agusti Rezky Safitri Rheny Afriana Hanif Ria Eka Yuliana Ria Herlina Riovi Ramadhan, Gian Riry Isramiwarti Riski Hamdani Pulungan, Riski Hamdani Riza Pramita Anugerah, Riza Pramita Rofika &#039; Rofika - Rofika -, Rofika Romadaniati Romadaniati Rusli Rusli Rusli Rusli Safrizal Safrizal Sandie Davitra Alfitriady Sandy Widayati, Sandy Sari, Nanda Rakhmata Sarmolina, Tiki Sasmita Atika Sari Harahap Septia Yolanda Silalahi , Sem Paulus Silvya Sischa Yulia Putri Simamora, Audri Ruth Nathalia Siti Sarah Sri Rahmi Utami Suci Nurulita Sufiani Sufiani Suharyati Suharyati Susilatri Susilatri Susilatri Syifa, Sefita Nahdia Tengku Dea Monica Tesi Pratiwi Topan Surya Perdana Tuminah Sinaga Tyas Pramesti Vera Oktari Vince Rahmawati Vince Ratnawati Vini Destriyani Volta Diyanto Widya Arisza Septyaningtyas Widya Pangestika Winda Hartati Winda Muslimah Windi Wulandari Windi Wulandari Yesi Mutia Basri Yesi Mutia Basri Yesi Mutia Basri Yesi Ramadhani Yoga Alwindria Yuneita Anisma Yuneita Anisma Yuni Lestari Yunieta Anisma Yusralaini Yusralaini Yusralaini Zaufi, Muhammad Yafiz