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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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Humanities Economics, Econometrics & Finance Education Other

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PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Siti Iswahyuni; Enni Savitri; Rofika Rofika
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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Abstract

This study aims to obtain empirical evidence on the influence of profitability, corporate growth, managerial ownership, leverage, liquidity, and firm size against dividend policy (Empirical Studies In Mining and Agriculture companies listed in Indonesia Stock Exchange Year 2013-2016). This research uses purposive sampling technique where this research take data of mining and agriculture company that listed in Indonesia Stock Exchange (BEI) in year 2013- 2016. The population of this research is as many as 59 companies with selected samples of the population based on the research criteria that is as many as 10 companies sampled. The analysis technique used is multiple regression analysis using SPSS for windows version 23. The result of this research indicates that managerial ownership influence to dividend policy at P <0,05 (P = 0,001), Leverage influence to dividend policy at P <0,05 (P = 0,041), and Liquidity influence to dividend policy at P <0 , 05 (P = 0.007). Meanwhile, profitability does not affect dividend policy at P> 0,05 (P = 0,297). Growth growth does not affect dividend policy at P> 0,05 (P = 0,173) and firm size does not affect dividend policy at P> 0 , 05 (P = 0.633). Adjustd R square shows the value of 0.324. This indicates that 32.4% profitability, firm growth, managerial ownership, leverage, liquidity, and firm size are influenced by the determinant variables in the model while the remaining 67.6% is explained by other variables not included in the research model.Keywords : Profitability, Corporate Growth, Managerial Ownership, Leverage, Liquidity, Company Size, Dividend Policy
PENGARUH TENURE AUDIT DAN UMUR LISTING TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI MODERASI (Studi Empiris pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Sabrina Octaviani; Enni Savitri; Supriono &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to test the influence of tenure audit and listing age affect audit report lag with auditor industry specialization as a moderating variable of empirical studies on LQ 45 companies listed in Bursa Efek Indonesia during the period of 2011 – 2014. and tenure audit and listing afe are utilized as independent variables. Dependent variable in this research is audit report lag.Data used in this research are collected from financial statements of LQ 45 companies listed in IDX fact book and Indonesian Capital Market Directory. The population of this research comprise of LQ 45 companies listed in Bursa Efek Indonesia during the period of 2011 – 2014 with a total of 180 companies. The samples are determined using purposive sampling method. And the total samples of 76 companies. Data used in this research are secondary data from financial statement of the aforementioned manufacturing companies. Analysis of data is carried out using multiple regression method with the aid of SPSS Version 18 computer program.The result of this research before moderating show that tenure audit and listing age have significant on audit report lag. This research reveals that tenure audit and listing age moderated by auditor industry specialization shows shorter audit report lag compared to that of the non-specialists.Keywords: job insecurity, years of service, organizational commitment, pay satisfaction and turnover intentions
PENGARUH GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir) Chici Claraini; Enni Savitri; Meilda wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of good governance, internal control system the government and style leadership on the performance of local government in District Government in Rokan Hilir. The research samples are selected by using questionnaire survey method were many as 124 people are respondents. The population in this study is 31 working units Rokan Hilir district. The analytical tool used is multiple regression assisted with SPSS Windows ver 19. The results showed of good govermance, internal control system the government and style leadership significant effect on the performance government. In this research the size of the influence inflicted R square of 0,663 shows that variable good governance, internal control system the government and the style leadership simultaneously explain performance variables of 13,8% while the rest 86,2% influenced by other variable not guilty in this study. .Keyword : Good Governance, Internal Control System the Government, Style Leadership and The Performance Government
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (Studi Pada SKPD Kota Dumai) Dewi Asfiryati; Enni Savitri; Al Azhar A &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of applying the area of financial accounting system and financial statements to the accountability of financial management with the internal control system as an intervening variable in the regional work units Dumai City. Data from this study using primary data. Thestudy population was all employees units Dumai City. Samples of this study was 102 respondents using purposive sampling. Methods of data analysis used in this research is the analysis of the path with the help of SPSS software. The results oftesting the hypothesis in this study shows the area of financial accounting system implementation and presentation of financial statements does not directly influence the accountability of financial management. However, the area offinancial accounting system implementation and presentation of financial statements a influence on the internal control system. Internal control system affects the accountability of financial management. Implementation of the area offinancial accounting system indirect effect on financial management accountability through internal control systems as mediation or intervening variable. And presentation of financial statements indirect effect or financial management accountability through internal control systems as mediation orintervening variable.Keywords : Regional Financial Accounting System Application, Presentation of Financial Statements, Financial ManagementAccountability, Internal Control System
PENGARUH KONFLIK PERAN, KEPUASAN KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA PEMERIKSA PAJAK PADA KPP MADYA PEKANBARU DAN KPP MADYA BATAM Sholihin Sholihin; Enni Savitri; Volta Diyanto
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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Abstract

The research aimed to analyse the effect role conflict, work satisfaction and organizational of cultural to performance of tax auditors at KPP Madya Pekanbaru and KPP Madya Batam. The respondent from this research are auditors that working at KPP Madya Pekanbaru and KPP Madya Batam. The samples with saturated sample method. The data used are primary data collected through questionnaires. Questionnaires which can be processed is number 52 questionnaires from 65 questionnaires distributed. Data analysis techniques using multiple regression analysis using SPSS version 20 was used to test whether the independent variables affect the dependent variable. Results of this study indicate that role conflict, work satisfaction and organizational culture influence on the performance of tax auditors in the KPP Madya Pekanbaru and KPP Madya Batam.Keywords: Performance of Tax Auditors, Role Conflict, Work Satisfaction, and Organization of Cultural.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, OUTSIDER OWNERSHIP, DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Trade, Services and Investment Yang Terdaftar Di Bursa Efek Indonesia 2014-2016) Raja Multi Konvokesen Adiman; Enni Savitri; Lila Anggraini
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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Abstract

This study aims to examine: 1) the effect of profitability on timeliness of financial reporting, 2) the influence of leverage on timeliness of financial reporting, 3) the effect of firm size on timeliness of financial reporting, 4) the influence of outsider ownership on timeliness of financial reporting, 5) the effect of auditor’s firm reputation towards timeliness of financial reporting. The population used in this study is all trade, services, and investment company listed in Indonesia Stock Exchange in 2014-2016. Samples were determined by using purposive sampling method and obtained sample of 78 companies. The type of data used in this study is secondary data. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) profitability influences on timeliness of financial reporting, 2) leverage has no effect ontimeliness of financial reporting, 3) firm size influences ontimeliness of financial reporting, 4) outsider ownership influences on timeliness of financial reporting, 5) auditor’s firm reputation influences on timeliness of financial reporting.Keywords : Profitability, Leverage, Firm Size, Outsider Ownership, Auditor’s Firm Reputation, Timeliness of Financial Reporting.
PENGARUH GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir) Chici Claraini; Enni Savitri; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of good governance, internal control system the government and style leadership on the performance of local government in District Government in Rokan Hilir. The research samples are selected by using questionnaire survey method were many as 124 people are respondents. The population in this study is 31 working units Rokan Hilir district. The analytical tool used is multiple regression assisted with SPSS Windows ver 19. The results showed of good govermance, internal control system the government and style leadership significant effect on the performance government. In this research the size of the influence inflicted R square of 0,663 shows that variable good governance, internal control system the government and the style leadership simultaneously explain performance variables of 13,8% while the rest 86,2% influenced by other variable not guilty in this study.Keyword : Good Governance, Internal Control System the Government, Style Leadership and The Performance Government
PENGARUH KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN PERAN PENGELOLA KEUANGAN DAERAH TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH KOTA PEKANBARU Noval Hadi Praja; 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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Abstract

This study aimed to examine the influence of organizational commitment, the Government's internal control system, and the role of the Financial Manager Of The Managerial performance of SKPD’s Pekanbaru City. This study was conducted at SKPD of Pekanbaru City. The population in this study were employer who worked in the SKPD Kampar Regency (26 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head officer of SKPD, the secretary of SKPD and the head of financial SKPD. The sample used in this study were 78 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20. The result of this study indicated that the influence of organizational commitment, the system of internal control of the Government, and the role of the Financial Manager Of The Managerial performance has significantly effect on effectiveness of the Performance Managerial. The magnitude of the effect (R2) The organizational commitment, the system of internal control of the Government, and the role of the Financial Manager Of The Managerial performance area was 28%. While the remaining 72% is influenced by other independent variabel that are not observed in this study.Keywords: Organizational commitment, system internal control, Financial Manager, and Performance.
Peningkatan pendapatan asli desa melalui pembinaan revitalisasi BUMDes dan tata kelola dana desa Enni Savitri; Andreas Andreas; Volta Diyanto
Unri Conference Series: Community Engagement Vol 1 (2019): 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.1.606-613

Abstract

Village finances are strategic for both the village and the government in the district. the importance of the village finances is upheld by the provision of the bill for village number 6 of 2014. The conditions in the village actually indicate a financial pattern in the village done by village device. Starting from the planning stage must be organized with village people because in the performance and financial circumference of the village must be managed by transparent principles, accountable, passive participation also orderly and budgetary discipline. Service towards composing document planning for village development. Teaching planning on using the synopsis account to village officials includes exposure issues, budget postings and financial reports in APBDes. A buffer of BUMDes, Equal perception of village personnel, BUMDes regulation, Job Desk Managerial BUMDes. The targets are the village devices of the village treasurer. An application of coaching and wingman. The level of application for the program’s objectives was created BUMDes road map and reported financial funds in the village have used the Siskeudes system.
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
Co-Authors Agus Agus Al Azhar A &#039; Amries Rusli Tanjung Anak Agung Gede Sugianthara Andreas &#039; 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 &#039; 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 &#039; Supriono Supriono Taufeni Taufik Vince Ratnawati Volta Diyanto Wahyuni &#039; Weni Khastuti