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All Journal Jurnal Ekonomi JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Unri Conference Series: Community Engagement PEKBIS
Enni Savitri
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Pengaruh Good Governance, Gaya Kepemimpinan, Komitmen Organisasi dan Budaya Organisasi Terhadap Kinerja Pemerintah Daerah (Studi Pada Pemerintah Daerah Kabupaten Kampar) Siti Aisyah; Kirmizi '; Enni Savitri
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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This study aims to examine the effect of good governance, leadership style, organizational commitment and organizational culture on the performance of local government in District Government of Kampar. The research samples are selected by using questionnaire survey method were 18 manager in the special district of Kampar. The analytical tool used is multiple regression. The result showed show that: (1) good governance has positive influence on the performance of local government, (2) leadership style has positive influence on the performance of local government (3) organizational commitment has positive influence on the performance of local government (4) organizational culture does not affect the performance of local government.Keywords: Good governance, leadership style, organizational commitment and Organizational culture, performance of local government
PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENGUKURAN KINERJA, SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Perusahaan Asuransi DI Pekanbaru) Zul Azmi; Andreas -; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The Purpose of this study was to gain empirical evidence referred to the effect of Total Quality Management, performance measurement system, the reward system to managerial performance in the insurance companies in Pekanbaru. The Population of this study was all managers in the insurance company in Pekanbaru. The number of respondents who used as samples were 43 managers of the insurance companies. The data analysis method was multiple regression analysis. The result of the study shows that there were the direct effect of Total Quality Management to managerial performance. While, both of the performance measurement system and reward systems have no effect to managerial performance.Keywords: Total Quality Management, performance measurement system, reward system, and managerial performance
Budgetary participation, budget emphasis, and information asymmetry, on the incidence of budgetary slack (Study in Kampar district Government on education) Erianti Sawitri; Raja Adri Satriawan Surya; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to find empirical evidence to support the notion that there are significant between budget participation, budget emphasis and information asymmetry on the incidence of budgetary slack in Kampar District Government on education.In this study, the samples taken were 140 people from 35 regional work units (on education) which consists of the Chief on education, public and officialdom sub-section, sub-section program planning, and finance sub-sections, which are involved in the preparation of the budget on education district government Kampar. Data collected through direct observation and surveys obtained by means of the distribution of questionnaires to the respondents. This study used multiple linear regression analysis model (multiple linear regression).The results showed that budget participation, budget emphasis and information asymmetry affect the budgetary slack.budgetary participation variables significantly affect the incidence of budgetary slack. Thus, participation budget the greater cause budgetary slack is the greater. The target budget is used as a measure of performance of subordinates, and / or the presence of monetary incentives such as bonuses, raises budget emphasis. Information asymmetry increases in the budgeting process, it will trigger increased budgetary slack anywayKeyword: Budgetary Participation, Budget Emphasis, Information Asymmetry, and Budgetary Slack.
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
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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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
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP BELANJA MODAL (Studi Empiris Pada Pemerintah Kabupaten / Kota Di Provinsi Sumatera Barat Periode 2011 - 2014) Said Ridho Fadillah; Enni Savitri; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to test empirically the influence of Local Revenue, General Allocation Funds, Special Allocation Funds, and the Revenue Sharing Funds to Capital Expenditures. The population used in this study is the Regional Government of West Sumatra Province. With 12 districts / municipal being sampled. The sampling technique is Purposive Sampling. Data collection was carried out from the Local Budget (APBD) Realization Report from 2011 to 2014, obtained from the Directorate General of Fiscal Balance of Regional Government. The method of analysis in this study using multiple linear regression method with SPSS version 21. The results of this study prove that the local revenue has no effect on capital expenditure, this is because PAD is more widely used to finance routine / operational expenditure. General allocation funds have no effect on capital expenditures, because DAU is a block grant whose use is handed over to regions in accordance with local priorities and needs. Special allocation funds have a positive effect on capital expenditure, because DAK is specific purpose grant in accordance with national priorities. Revenue-sharing funds have a positive effect on capital expenditure, because DBH is used for the development of regional facilities and infrastructure.Keyword : Local Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Capital Expenditure
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, ASIMETRI INFORMASI DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Sari Nofita Sari; Enni Savitri; Mela Fito Nanda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to analyze the effect of managerial ownership onearnings management, the effect of institutional ownership on earningsmanagement, the effect of firm size on earnings management, the effect ofinformation asymmetry on earnings management and the effect of profitability onearnings management. The population use in this study is 132 manufacturingcompany listed in Indonesia Stock Exchnage in 2012-2016. while sample in thisresearch amount to 15 companies manufacturing. Sampling technique in thisresearch using purposive sampling technique and analysis teqhnique usingmultiple liniear regression The result of this research indicate that managerialownership and profitability influences on earnings management while theinstitutional ownership, information asymmetry has no effect on earningsmanagement.Keywords : GCG, Managerial Ownership, Institutional Ownership, Firm Size,Information Asymmetry, Profitability, Earnings Management.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING UNTUK PENETAPAN BIAYA KAMAR RAWAT INAP RSUD KOTA DUMAI Desi Ratna Sari; Kirmizi -; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study purpose to determine Activity Based Costing (ABC) toward hospitalization costing in Dumai General Hospital. Hospital is a service company whose orientation is non-profit; therefore the accuracy of management is required in taking decision especially in determination of hospitalization cost. The problem of this study is how to determine hospitalization cost in Dumai General Hospital by using ABC methods. The data used in this study were primary data from interview result and secondary data from the hospital’s financial report related to this study. Data collection techniques were done by collecting the documents from financial reports as well as data related to the object of research and conducted interview with leader and employees asociated with necessary data in this study. ABC methods assessed can provide more accuracy than with traditional methods in calculating the hospitalization cost that can assist management in determining hospitalization cost according to the facilities in each class of hospitalization. In this study, cost driver used in the calculation of hospitalization costing consisted of the number of day hospitalization, number of patients, power consumption and space of hospitalization room. Result of the calculation using ABC method in Dumai General Hospital for hospitalization cost showed that the cost charged by activities that occurred in each room according to the facilities given by hospital at standard level of hospitalization.Keywords: Analyze, Costing, Hospitalization, and Rates
Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah (studi pada satuan kerja perangkat daerah kabupaten rokan hulu) Wahyuni '; Raja Adri Satriawan; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The research aims to look at the empirical evidence the effects of budget goal clarity, accounting control, and reporting system on performance accountability of public institutions. in Rokan Hulu. The research uses a survey of the work unit Rokan Hulu district.The samples used were as many as 60 people were respondents. The population in this study was 31 on education in Rokan Hulu. 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).The results showed that budget goal clarity effects on performance accountability of public institutions, budget goal clarity is done the better or greater, the greater the performance accountability of public institutions. Accounting controls do not affect on performance accountability of public institutions, because the budget is drawn up clearly with the available resources are not able to be lame effectively and efficiently which could potentially lead to fraud and inequality budget occurs. Reporting system affects on performance accountability of public institutions because good reporting system to monitor and control the performance of officials in implementing the set budget.Keywords: budget goal clarity, accounting control, reporting systems, performance accountability of public institutions.
PENGARUH KINERJA LINGKUNGAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DIMODERASI OLEH DEBT TO EQUITY RATIO (DER) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2011,2012, dan 2013) Endah Yola Devita; Kirmizi -; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to determine whether there is impact of environmental performance and Debt to Equity Ratio (DER) as variable moderating on Corporate Social Responsibility Disclosure. The population of this study is manufactued companies listing in Indonesian Stock Excchange  for the periode 2011 to2013  and this study uses a sample of 85 companies which are registered as PROPER and publish their annual report. This study uses regression analysis to be treated with the program SPSS for Windows 18. The results show that the impact of environmental performance toward CSR disclosure is significant and DER as a moderating variable in its interaction with environmental performance has significant impact toward CSR disclosure. Keywords: CSRD, DER, Environmental, and Performance
PENGARUH LEVERAGE, MANAJEMEN LABA, CAPITAL INTENSITY DAN KOMPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektoral Aneka Industri Yang Terdaftar di BEI tahun 2013-2016) Septhea Dwi Pratiwi; Enni Savitri; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study is aims to analyze and provide empirical evidence of the (1) influence of leverage of of tax aggressiveness, (2) influence of earnings management of tax aggressiveness, (3) influence of capital intensity of tax aggressiveness and (4) influence of tax loss compensation of tax aggressiveness. The population is used to various industry sectoral manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 43 data. Data analysis is used by multiple linear regression. The results of this study proves Leverage has an effect on tax aggressiveness. Earnings Management has an effect on tax aggressiveness. Capital intensity has no effect on tax aggressiveness. Tax loss compensation has no effect on tax aggressiveness.Keywords : Leverage, Earnings Management, Capital Intensity, Tax Loss Compensation, and Tax Aggressiveness.
Co-Authors Agus Agus Al Azhar A ' Amries Rusli Tanjung Anak Agung Gede Sugianthara Andreas ' Andreas - Andreas Andreas Anita Anita Ari Syahputra Ladisura Azmi, Zul Chici Claraini Cudtia Lizka Abdika Desi Ratna Sari Dewi Asfiryati EMRINALDI NUR DP Endah Yola Devita Erianti Sawitri Karolus Timotius Kirmizi ' Kirmizi - Kirmizi Kirmizi Latifatul Yaswat Maya Laura Meilda Wiguna Mela, Nanda Fito Mudrika Alamsyah Hasan Noval Hadi Praja Novia Arnia Yanti Puspha Sonia Raja Adri Satriawan Raja Adri Satriawan Surya Raja Multi Konvokesen Adiman Rheny Afriana Hanif Rofika Rofika Sabrina Octaviani Said Ridho Fadillah Sari Nofita Sari Septhea Dwi Pratiwi Sholihin Sholihin Siti Aisyah Siti Iswahyuni Supriono ' Supriono Supriono Taufeni Taufik Vince Ratnawati Volta Diyanto Wahyuni ' Weni Khastuti