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All Journal Journal of Accounting and Investment Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika JURNAL PENDIDIKAN TAMBUSAI Jurnal Akuntansi Barelang Muhammadiyah Riau Accounting and Business Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Akuntansi'45 Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Akuntansi dan Keuangan West Science Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Research in Accounting Journal
Evi Marlina, Evi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peran Knowledge Management Dalam Meningkatkan Kinerja Universitas Samsiah, Siti; Marlina, Evi
Akuntansi & Ekonomika Vol 7 No 1 (2017): Akuntansi & Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.654 KB)

Abstract

Knowledge management memiliki peran penting dalam mempertahankan keunggulan kompetitif dan meningkatkan kinerja organisasi. Evaluasi terhadap penerapan Knowledge management menjadi semakin penting karena mampu mengarahkan organisasi untuk meningkat kinerja organisasi nya. Penelitian ini bertujuan untuk mengetahui peran knowledge management dalam meningkatkan kinerja universitas swasta di Pekanbaru. Penelitian ini merupakan penelitian survey dengan teknik penyebaran kuesioner kepada tenaga pendidik dan tenaga kependidikan. Sampel yang digunakan dalam penelitian ini berjumlah 320 orang yang terdiri atas 222 tenaga pendidik dan 98 tenaga kependidikan. Hipotesa diuji menggunakan Partial Least Square dengan software SmartPLS versi 2.0. Hasil penelitian menunjukkan bukti bahwa unsur knowledge management memiliki peran yang positif dalam meningkatkan kinerja universitas swasta di Pekanbaru, artinya terdapat korelasi yang besar antara knowledge management dan kinerja universitas swasta di Pekanbaru.
Pengaruh Good Cooperative Governance Terhadap Kinerja Koperasi di Kota Pekanbaru, Riau Marlina, Evi
Jurnal Akuntansi dan Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Penelitian ini mengkaji pengaruh dari Good Cooperative Governance (GCG) terhadap kinerja koperasi dikota Pekanbaru, Riau. GCG diukur dari segi transparansi, akuntabilitas, tanggung jawab, independensi dan keadilan. Lima hipotesis diformulasikan terkait dengan tujuan penelitian ini. Penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data dilakukan menggunakan kuesioner, dari 64 kuesioner yang dibagikan, 64 kuesioner dikembalikan dengan tingkat tanggapan 100%. Untuk menguji hipotesis, analisis regresi dilakukan dengan menggunakan SPSS versi 17.00. Sebelum pengujian hipotesis, dilakukan pengujian uji validitas, reliabilitas dan asumsi klasik regresi. Penelitian ini menunjukkan bahwa GCG (yaitu transparancy, accountability, responsibility, independency dan fairness) memiliki pengaruh positif terhadap kinerja koperasi
Analisis Determinasi Kinerja Manajerial : Studi Empiris Pada Rumah Sakit Umum Daerah Propinsi Riau Marlina, Evi; Zega, Berkat Lindungan
Muhammadiyah Riau Accounting and Business Journal Vol 1 No 1 (2019): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.987 KB) | DOI: 10.37859/mrabj.v1i1.1542

Abstract

Kinerja manajerial merupakan hal yang sangat diperhitungkan dalam kemajuan suatu organisasi. Kinerja manajerial ditentukan oleh beberapa faktor diantaranya partisipasi anggaran, gaya kepemimpinan, goal komitmen, dan sasaran anggaran. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, gaya kepemimpinan, goal komitmen, dan sasaran anggaran terhadap kinerja manajerial. Metode penelitian adalah metode kuantitatif dengan pendekatan survey yaitu menyebarkan kuisioner pada pimpinan rumah sakit umum daerah di propinsi Riau. Selanjutnya analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program aplikasi SPSS (statistic package for social science). Dari hasil penelitian menunjukkan bahwa partisipasi angggaran, gaya kepemimpinan, goal komitmen dan sasaran anggaran berpengaruh secara signifikan terhadap kinerja manajerial pada rumah sakit umum daerah di Propinsi Riau
PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2022 Putri, Nurdiana; Marlina, Evi; Samsiah, Siti
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak terhadap nilai perusahaan dengan transparansi sebagai variable moderasi perusahaan farmasi yang terdaftar di bursa efek Indonesia tahun 2019-2022. Populasi dalam penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) sector industry konsumsi sub sector farmasi tahun 2019-2022 yang berjumlah 31 perusahaan manufaktur. Adapun teknik pengumpulan sampel yang digunakan adalah purposive sampling. Purposive sampling adalah teknik pengambilan sampel berdasarkan kriteria tertentu. Metode analisis data yang digunakan adalah metode analisis statistic deskriptif dengan SPSS. Hasil penelitian menunjukkan bahwa pengaruh penghindaran pajak terhadap nilai perusahaan dengan transparansi sebagai variable moderasi perusahan farmasi yang terdaftar di bursa efek indonesia.
Analisis Determinan Keberhasilan Usaha Kecil dan Menengah (UKM) di Kota Pekanbaru Marlina, Evi; Sari, Ayu Indah
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.6151

Abstract

This research examines the influence of human resources (HR), digital marketing, business capital, and the use of accounting information on the success of SMEs. The population of this research is all SMEs in the Pekanbaru city area. The Slovin formula was used to determine the number of research samples and obtained 100 samples. Questionnaires were distributed directly to SMEs as research respondents. The analysis method uses multiple regression and the data is processed using the SPSS version 22 application. The research results show that HR, digital marketing, and PIA significantly affect the success of SMEs. In contrast, business capital does not have a significant effect on SMEs in Pekanbaru.
Pengaruh Pemahaman dan Kesadaran Terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi (Studi Kasus pada Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Tampan Pekanbaru) Ocfani, Arin; marlina, evi; Fionsari, Dwi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/kkpmde20

Abstract

This research aims to determine the effect of understanding and awareness on taxpayer compliance with tax socialization as a moderating variable. The research method used in this research is a quantitative method where the data collected in this research is primary data by distributing questionnaires directly to respondents. The population of this research is individual taxpayers registered at KPP Pratama Tampan. The total population of individual taxpayers registered with KPP Pratama Tampan in 2022 is 242,329 people. The analytical method used in this research is Moderated Regression Analysis (MRA) and processed using the SPSS version 26 program application. The results of this research show that partially understanding influences taxpayer compliance and awareness influences taxpayer compliance, tax socialization is unable to moderate understanding. and awareness of taxpayer compliance
Information technology and higher education institutions (HEI) performance: the mediating role of organizational capability Marlina, Evi; Lawita, Nadia Faturrahmi
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20591

Abstract

Research aims: This study aims to examine the effect of Information Technology (IT) on the performance of Higher Education Institutions (HEIs) in Indonesia. Also, this study investigates organizational capability as a mediating variable.Design/Methodology/Approach: This research was conducted at HEIs covering all regions in Indonesia, namely Sumatra, Java, Kalimantan, Sulawesi, Nusra, and Bali, as well as Papua. The research sample was 368 HEIs. The data were obtained by distributing questionnaires, and hypothesis testing was conducted using the Partial Least Square (PLS) method. Research findings: The study revealed that IT positively affected organizational capability and HEI performance. Organizational capability yielded a positive effect on HEI performance. Furthermore, organizational capability mediated the effect of IT on HEI performance.Theoretical contribution/ Originality: This study contributes to the research area dealing with IT, HEIs performance, and organizational capability as a mediating variable. Practitioner/Policy implication: HEI managers should improve their IT resources to enhance organizational capability, thereby improving organizational performance.Limitation/Implication: The limitation of the study is that the data collection only used questionnaires, so the information obtained was not in-depth.
Pengaruh Teknologi Informasi Berbasis Payment Gateway,Inovasi Dan Orientasi Kewirausahaan Terhadap Kinerja UMKM ( Studi Empiris Pada UMKM Di Kota Pekanbaru) Sahrawani, Risma Ihza; Marlina, Evi; Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.384

Abstract

This research aims to determine the influence of payment gateway-based information technology, innovation and entrepreneurial orientation on the performance of MSMEs (empirical study on MSMEs in Pekanbaru City). The population in this research is Micro, Small and Medium Enterprises in Pekanbaru City, totaling 7,309 MSMEs in 2022. The sample selection for this research was based on the purposive sampling method. So the sample in the research was 100 MSMEs, especially culinary delights in Pekanbaru City. The type of data used in this research is quantitative data in the form of secondary data with collection techniques using questionnaires. The data analysis technique uses multiple regression and is tested using the t test. The research results show that payment gateway-based information technology, innovation and entrepreneurial orientation have a significant effect on the performance of MSMEs (empirical study on MSMEs in Pekanbaru City).
Peran Auditor Internal Dalam Pencegahan Kecurangan (Fraud) Pada Perguruan Tinggi Di Pekanbaru Aprilia, Winda; Marlina, Evi; Agustiawan Agustiawan
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.1274

Abstract

This study aims to analyze the possible role of internal auditors in preventing fraud at universities in Pekanbaru. The object of this research are several universities in Pekanbaru. This type of research is qualitative research, the data collection of this research is done by interviews, observation, and documentation. The results of this study indicate that the role of the auditor is very important for fraud prevention and fraud control in university institutions, by going through several stages of internal audit procedurally. To prevent risks or losses, the internal auditors carry out the stages of tracing or identifying a fraud before the fraud actually occurs. So that these stages can be carried out effectively and efficiently. Keywords: The Role of Internal Auditors, Fraud, Universities.
PENGARUH STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Audi M, Neysa; Marlina, Evi; Samsiah, Siti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.865

Abstract

This study aims to analyze the effect of capital structure, liquidity, and managerial ownership on financial performance with company size as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Data obtained from annual reports through www.idx.co.id. The research population includes 111 companies, with purposive sampling technique producing 34 companies as samples for three years of observation, so that the total research data is 102 data. The analysis was conducted using the moderated regression analysis (MRA) method with SPSS 25. The results showed that capital structure and liquidity affect financial performance, while managerial ownership has no effect. MRA test shows that firm size moderates the relationship between capital structure and liquidity on financial performance, but does not moderate the relationship between managerial ownership on financial performance. Thus, capital structure and liquidity play an important role in financial performance, while managerial ownership has no significant effect.
Co-Authors A, Dian Putri Riri adek putri junaini Adriyanti Agustina Putri, Adriyanti Agustina Afredo, M. Agustiawan Agustiawan Agustina, Ulviana Ahyaruddin, Muhammad Anisa Afmin, Dewi Aprilia, Winda ASSEGAF, ZAKKY HAIKAL Audi M, Neysa Azhari, Intan Putri Azmi, Zul Berlian, Indah D, Sangra Puttidia Fionasari, Dwi fionsari, dwi G, Nissy Alvaro Lumban GITA SUCI, RAMA Gustina, Sukma H, Indarti Mellita Hardiansyah, Ribal Hardiyanti, Salsabilla Hendri Ali Ardi, Hendri Ali Ilham, Annisa Puteri Junaidi, Rizky Junaini, Adek Putri Lawita, Nadia Faturrahmi Lubis, Azwin M, Wilson Saputra Medikawati, Reny Melati, Selvi N, Andreas Richardo Nur Fitriana Nurfadhilla, Icha OCFANI, ARIN P, Dynda Athallah Puspitasari, Dian Puji Putri, Atika Asadita Sarni Putri, Nurdiana R, Dimas Sanjaya R.Septian Armel Rahmadani, Hanum Nur Retno Anggraini Riani, Ragil S, Dear Gabriel Sahrawani, Risma Ihza Sari, Ayu Indah Sarmila, Wingki Sianipar, Yosua Silvia, Rena siti rodiah Siti Samsiah, Siti Suci, Rama Gita Suriswan, Wily Surya, Igo Syafputra, Rudy Unik, Mitra W, Tio Adrian Wina Raida Anggraini, Cut Yuweni, Junita Zega, Berkat Lindungan Zennita, Laurencia