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PENGARUH KOMPETENSI, KOMITMEN DAN MOTIVASI TERHADAP KUALITAS PENYUSUNANANGGARAN BERBASIS KINERJA( Pada Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi ) Putriana, Marissa
Aksara Public Vol 1 No 1 (2017): februari (2017)
Publisher : EDUTECH CONSULTANT

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This study aims to determine the Influence of Competence, commitment and motivation on the Quality of Performance Based Budgeting In SKPD District Government / City of Jambi simultaneously or partially. This type of research is explanatory research. The study was conducted in 86 SKPD in Government District / City in the province of Jambi. The data collection is done by distributing questionnaires, interviews and documentation. The research instrument was tested in advance with Spearman test validity and reliability testing Cronbach Alpha. Data analysis method used is the analysis Path / Path Analysis. The results showed that the competence, commitment and motivation simultaneously significant effect on the quality of performance-based budgeting, and partially competence, commitment and motivation significant positive effect on quality of Bebrasis Budgetary Performance on SKPD District Government / City in the province of Jambi.
Analyzing the Role of Internal Control System in Maintaining Unqualified Opinion (WTP) in Local Government Financial Statements Fathiyah Fathiyah; Marissa Putriana
TRANSFORMASI: Jurnal Manajemen Pemerintahan TRANSFORMASI (Jurnal Manajemen Pemerintahan)-Vol 12 No 2 Tahun 2020
Publisher : Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jtp.v12i2.878

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This study analyzes the role of Internal Control System (SPI) in maintaining unqualified opinions on the Jambi Provincial Government Financial Statements. A descriptive comparative method is used with a qualitative approach. The object of the study is the Internal Control System in the Jambi Provincial Government Financial Statements of 2016-2018. Data is analysed using the selection technique before drawing conclusions. The results show that the Internal Control System in Jambi Provincial Government Financial Statements is very weak. The system has not been effective in its implementation because there are still findings related to SPI by the Supreme Audit Agency (BPK) every year. Therefore, it is necessary to follow up on the recommendations of BPK to build a better SPI in the future. This should be based on the elements of the internal control system contained in Government Regulation Number 60 of 2008, including control environment and activities, risk assessment, information and communication, and monitoring.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DENGAN LEVERAGE DAN GROWTH SEBAGAI VARIABEL CONTROL PADA INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Marissa Putriana; Susi Artati; Venny Junica Utami
J-MAS (Jurnal Manajemen dan Sains) Vol 3, No 2 (2018): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.334 KB) | DOI: 10.33087/jmas.v3i2.60

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This research aimed to examine the influence of Corporate Social Responsibility on earnings management. The population in this research is the pharmaceutical company on the Indonesia stock exchange. Samples are selected using a purposive sampling method. The data used in this research is 6 companies for the period of 2012-2016. The method of data analysis used multiple linear regression. The result of this research showed that Corporate Social Responsibility is not a significant effect and have a positive relationship towards the earnings management.
Analisis Perbandingan Tingkat Kesehatan Bank dengan Menggunakan Pendekatan RGEC (Studi pada PT. Bank Mandiri (Persero), Tbk dan PT. Bank Negara Indonesia (Persero), Tbk Periode 2014-2018) Marissa Putriana; Susi Artati
J-MAS (Jurnal Manajemen dan Sains) Vol 4, No 2 (2019): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.797 KB) | DOI: 10.33087/jmas.v4i2.116

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This research aims to analyse how the health level comparison of PT Bank Mandiri (Persero), Tbk with PT Bank Negara Indonesia (Persero), Tbk using RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) approach In 2014-2018. The type of research used is quantitative descriptive research. Research results show the health level of Bank Mandiri and BNI in 2014-2018 overall healthy. Risk Profile Bank Mandiri and BNI bank with the credit risk indicator gained a healthy predicate and with the risk indicators of the liquidity of both banks earned a fairly healthy predicate. Assessment of Good Corporate Governance (GCG) based on Self Assessment showed that Bank Mandiri obtained very good predicate while BNI Bank obtained good predicate. The Earnings assessment of the ROA and NIM ratio analysis and Capital valuation based on the CAR value analysis showed that Bank Mandiri and BNI Bank gained a very healthy predicate.
The Effect of Debt to Equity Ratio and Firm Size on Price to Book Value Through Return on Equity on LQ45 Index In Indonesia Stock Exchange Ali Akbar; Marissa Putriana; Juli Marni M
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 2 (2021): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i2.312

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Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Debt To Equity Ratio dan Firm Size terhadap Price To Book Value melalui Return On Equity pada Indeks LQ 45 di Bursa Efek Indonesia Periode 2015-2019. Sampel penelitian ini adalah perusahaan yang terdaftar dalam indeks LQ 45 pada periode 2015-2019, dengan menggunakan metode purposive sampling dimana ada dua puluh satu perusahaan yang memenuhi kriteria sebagai sampel penelitian. Analisis data dalam penelitian ini menggunakan analisis jalur (path analysis) dengan software SPSS. Hasil penelitian ini menunjukkan bahwa: 1) Debt to Equity Ratio dan Firm Size secara simultan berpengaruh signifikan terhadap Return on Equity. 2) Debt to Equity Ratio dan Firm Size secara parsial berpengaruh signifikan terhadap Return on Equity. 3) Debt to Equity Ratio dan Firm Size secara simultan berpengaruh signifikan terhadap Price to Book Value. 4) Debt to Equity Ratio dan Firm Size secara parsial berpengaruh signifikan terhadap Price to Book Value. 5) Return on Equity berpengaruh signifikan terhadap Price to Book Value. 6) Debt to Equity Ratio melalui Return On Equity secara tidak langsung memiliki pengaruh signifikan terhadap Price to Book Value, sedangkan Firm Size melalui Return On Equity secara tidak langsung tidak berpengaruh signifikan terhadap Price to Book Value.
Pengaruh Price To Book Value (PBV), Debt To Equity Ratio (DER), Return on Assets (ROA) Terhadap Price Earning Ratio (PER) pada Perusahaan Sub Sektor Plastik dan Kemasan Yang Terdaftar di Bursa Efek Indonesia Marissa Putriana
J-MAS (Jurnal Manajemen dan Sains) Vol 4, No 1 (2019): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.908 KB) | DOI: 10.33087/jmas.v4i1.74

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This research aims to obtain empirical evidence regarding the influence of Price to Book Value (PBV), Debt to Equity Ratio(DER), Return on assets (ROA) against the Price Earning Ratio. (PER)  The data used are secondary data in the form of the financial statements the company sub sectors of plastics and packaging listed in indonesia stock exchange period 2015-2017. The sample used as 6 companies, withdrawing a sample using the method of purposive sampling. Analytical techniques used was multiple linear regression. The results showed that (1) the Price to Book Value, Debt to Equity Ratio, Return on assets simultaneously effect significantly to Price Earning Ratio (2) Price to Book Value and Return on assets partially effect significantly to Price Earning Ratio, while Debt to Equity Ratio partially do not affect significantly to Price Earning Ratio. Based on  results of testing the coefficient of determination R square value was known to 0.703.  Meaning of 70.3% Price Earning Ratio variable can be explained by Price to Book Value, Debt to Equity Ratio and Return on assets, while the remaining 29.7% are affected by other variables outside of this research.
PENGARUH KOMPETENSI, KOMITMEN DAN MOTIVASI TERHADAP KUALITAS PENYUSUNANANGGARAN BERBASIS KINERJA ( Pada Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi ) Marissa Putriana
Jurnal Akrab Juara Vol 1 No 1 (2016)
Publisher : Yayasan Akrab Pekanbaru

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Penelitian ini bertujuan untuk mengetahui besarnya Pengaruh Kompetensi, Komitmen dan Motivasi Terhadap Kualitas Penyusunan Anggaran Berbasis Kinerja Pada SKPD Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi secara simultan maupun parsial. Jenis penelitian adalah explanatory research. Penelitian dilakukan di 86 Satuan Kerja Perangkat Daerah di Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi. Pengumpulan data dilakukan dengan menyebarkan kuesioner, wawancara dan dokumentasi. Instrumen penelitian diuji terlebih dahulu dengan uji validitas Spearman dan uji reliabilitas Cronbach Alpha. Metode analisis data yang digunakan adalah Analisis Path /Path Analysis. Hasil penelitian menunjukkan bahwa kompetensi, komitmen dan motivasi secara simultan berpengaruh signifikan terhadap kualitas penyusunan anggaran berbasis kinerja, dan secara parsial kompetensi, komitmen dan motivasi berpengaruh positif signifikan terhadap Kualitas Penyusunan Anggaran Bebrasis Kinerja pada SKPD Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA Marissa Putriana
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7, No 1 (2016): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.603 KB) | DOI: 10.33087/eksis.v7i1.5

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 This study was conducted to examine the effect of variables Working Capital to Total Assets (WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Assets Turnover (TAT), Net Profit Margin (NPM) and Gross Profit Margin (GPM) on the growth of earnings. Data obtained by the method of purposive sampling criteria: (1) companies incorporated in LQ45 2005-2015 period, (2) companies that are engaged in services, (3) and during the study period these companies do not generate profits the negative. The analysis showed that the data used in this study have met the classical assumptions, which include: no symptoms of multicollinearity, there is no autocorrelation, no symptoms occur heteroskedastisitas, and normally distributed data. From the results of regression analysis showed that the variable Operating Income to Total Assets (OITL) and Net Profit Margin (NPM) partially significant effect on earnings growth. While the variables Working Capital to Total Assets (WCTA), Current Liabilities To Inventory (CLI), Total Assets Turnover (TAT), and Gross Profit Margin (GPM) no significant effect on earnings growth. The six variables used in this study (WCTA, CLI, OITL, TAT, NPM and GPM) simultaneously no significant effect on earnings growth, with the predictive capabilities of the six variables of 20.7%. Keywords: Working Capital to Total Assets (WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Assets Turnover (TAT), Net Profit Margin (NPM), Gross Profit Margin (GPM) and profit growth. 
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID MUHAJIRIN: Studi pada Masjid Muhajirin Desa Pelangki Kecamatan Batang Masumai Kabupaten Merangin Anisa Syafitri; Elyanti Rosmanidar; Marissa Putriana
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 1 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v4i1.1539

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Purpose: This study aims to determine the accountability and transparency of financial management in the Muhajirin Mosque and to determine the efforts of the mosque management in managing the financial statements of the Muhajirin mosque. Design/Methodology/ Approach: The research method used in this study is descriptive using a qualitative approach. Methods of data collection is done by using the technique of Observation, Interview and Documentation. findings: Accountability and Transparency at the Muhajirin Mosque is already responsible and transparent in its financial management. In terms of financial management, it is still simple and has not implemented PSAK 45. Research Implications: The financial statements of the Muhajirin Mosque are still very simple and have not implemented PSAK 45 because they are motivated by inappropriate education and the lack of knowledge of mosque administrators in processing financial reports of Muhajirin mosques.
Pengaruh Inflasi, Nilai Tukar Rupiah, dan Tingkat Suku Bunga Terhadap Nilai Aktiva Bersih Reksa Dana Campuran Syariah Tahun 2019-2021 Lica Oktavinela; Habriyanto Habriyanto; Marissa Putriana
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.817

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Penelitian ini memiliki tujuan untuk mengetahui pengaruh Inflasi, Nilai Tukar Rupiah, dan Tingkat Suku Bunga Terhadap Nilai Aktiva Bersih Reksa Dana Campuran Syariah Tahun 2019-2021. Penelitian ini menggunakan data sekunder berupa nilai aktiva bersih reksa dana produk campuran yang menjadi sampel dalam penelitian dan dapat diperoleh dari website Otoritas Jasa Keuangan. Teknik Purposive sampling digunakan untuk mengumpulkan sampel dari 17 perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis data khususnya regresi data panel yang diolah dengan aplikasi E-Views 12. Berdasarkan hasil penelitian menunjukkan bahwa inflasi dan Nilai Tukar Rupiah secara parsial tidak dapat berpengaruh signifikan terhadap Nilai Aktiva Bersih, sedangkan Tingkat Suku Bunga parsial dapat berpengaruh signifikan terhadap Nilai Aktiva Bersih. Kemudian, secara simultan Inflasi, Nilai Tukar Rupiah, dan Tingkat Suku Bunga dapat berpengaruh signifikan Terhadap Nilai Aktiva Bersih. Besarnya pengaruh secara simultan ditunjukkan dengan nilai R square sebesar 11,80%.