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ANALISIS OPINI AUDIT GOING CONCERN: PREDIKSI KEBANGKRUTAN, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN PADA PERUSAHAAN PERBANKAN DAN PEMBIAYAAN YANG GO PUBLIC DI BEI Nursasi, Enggar; Maria, Evi
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 1, No 02 (2013): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.498 KB) | DOI: 10.18860/ed.v1i02.2524

Abstract

The purpose of this study to prove whether banks and finance companies that go public on the Stock Exchange for the period 2009–2011 with the reception an unqualified opinion with an explanatory paragraph going concern enterprise, influenced by the prediction of bankruptcy , the low value of the company‘s leverage ratio , which means assets owned more slightly compared with corporate debt and falling growth. The data used are secondary data from financial reports issued by independent auditors. In this study , there are two variables is the dependent variable in the form of going concern audit opinion and independent variables such as bankruptcy prediction , leverage and growth companies. Sample criteria are banking and finance company that is consistently in IDX listings from 2009 to 2011, which contained the independent auditor’s report on the financial statements of the company respectively . Data analysis was performed using a hypothesis test with Partial Least Square (PLS) by reason of the samples in this study was very small (N = 15) , the data are not normally distributed and independent variables (going concern opinion) has a nominal size scale. The analysis shows that significant bankruptcy prediction variables, the variable Leverage and Growth Company insignificant. With these results it can be said that the hypothesis is accepted ie Bankruptcy Prediction affect the provision of Going Concern Audit Opinion. Hypothesis 2 and 3 are not accepted, the Company’s Leverage and Growth does not affect the provision of Going Concern Audit Opinion .  
HUBUNGAN PENGHARGAAN INTRINSIK TERHADAP MOTIVASI KERJA Evi Maria
Jurnal Bisnis dan Ekonomi Vol 17 No 1 (2010): Vol. 17 No. 1 Maret 2010
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

People work for many reasons, and one of them is earning money. But in fact, earning moneyis not the only reason for this people to stay and work in that company. Based on the research, it’sfound that many factors can influence the working motivation of the people. This article explainsabout intrinsic rewards which influence the working motivation of the workers in a company. Theresult of this research can be used for giving recommendation for the company in how to give anappropriate reward for their workers.Keywords: work motivation, intrinsic rewards.
ANALISIS PENGARUH PENGHARGAAN EKSTRINSIK TERHADAP MOTIVASI KERJA (Studi pada Sebuah Distributor Panel Serat Kayu dan Lantai Kayu) Evi Maria
Jurnal Bisnis dan Ekonomi Vol 14 No 2: Vol. 14 No. 2 September 2007
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

People work for many reasons, and one of them is earning money. But in fact, earning money is not the only reason for this people to stay and work in that company. Based on the research, it’s found that many factors can influence the working motivation of the people. This article explains about extrinsic rewards (salary and wage, fringe benefit, interpersonal reward and promotion which influence the working motivation of the workers in a panel and wood floor distributor. The result of this research can be use for giving recommendation for the company in how to give an appropriate reward for their workers. Key words: Working Motivation, Extrinsic Rewards.
DANA PERIMBANGAN DAN PEMBANGUNAN MANUSIA: SEBUAH BUKTI PENGUJIAN DARI PULAU KALIMANTAN Evi Maria; Abdul Halim; Muhammad Luthfan
JABE (Journal of Applied Business and Economic) Vol 7, No 3 (2021): JABE (Journal of Applied Business and Economics)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v7i3.8884

Abstract

The purpose of this research is to investigate the relationship between fiscal balance funds and human development and also to see the behavior of budget use in the Kalimantan Island. This research uses panel data regression analysis using a sample of four provinces in Kalimantan Island with the observation year 2010-2016. The results of the study found partially the General Allocation Fund and the Special Allocation Fund had a positive influence on human development on the Kalimantan Island. Meanwhile, the Revenue Sharing Fund has no effect on human development on the Kalimantan Island. This is because the Kalimantan Island Revenue Sharing Fund experienced a significant decline in 2014-2016 and the use of the Revenue Sharing Fund from Natural Resources is limited by regulation on environmental sustainability. Simultaneously, fiscal balancing funds, namely General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds has an influence on human development on the Kalimantan Island. This research found that the implementation of decentralization in Indonesia made local governments tend to rely on Fiscal Balance Funds to finance human development programs in the regions.
Otomatisasi Sistem Inventarisasi Barang di Sekolah: Studi pada SD Negeri Sidorejo Lor 06, Salatiga Anis Setia Wati; Evi Maria; Ariya Dwika Cahyono
AITI Vol 17 No 1 (2020)
Publisher : Fakultas Teknologi Informasi Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/aiti.v17i1.56-71

Abstract

Tujuan riset ini adalah mengotomatisasi sistem inventarisasi barang di SD Negeri Sidorejo Lor 06 Salatiga dengan cara mengembangkan sistem inventarisasi barang berbasis website. Riset ini fokus merancang sistem mulai dari pencatatan data tempat inventaris, pencatatan barang masuk, pencatatan barang keluar, mutasi barang serta pembuatan laporan inventarisasi barang. Riset ini mengembangkan sistem menggunakan model pengembangan perangkat lunak Waterfall. Riset ini menggunakan framework codeigniter dan MySQL sebagai databasenya ketika mengembangkan sistem inventarisasi barang. Ada dua level user dalam sistem, yaitu admin dan pengguna. Sistem inventarisasi memiliki fitur mengelola data barang, yang meliputi kegitatan menambah, mengedit, menghapus, mencetak dan menyimpan data pada menu dashboard, barang, transaksi, laporan. Tujuan otomatisasi sistem inventarisasi barang adalah untuk membantu menyelesaikan masalah keterlambatan dan ketidakakuratan laporan inventarisasi barang di SD Negeri Sidorejo Lor 06 Salatiga. Hasil pengujian sistem inventarisasi yang dikembangkan dalam riset ini terbukti mampu mempercepat proses pembuatan laporan persediaan. Proses pembuatan laporan persediaan hanya membutuhkan waktu 22,30 detik. Sistem juga terbukti mampu meningkatkan keakuratan pelaporan persediaan di sekolah. Sistem memberi notifikasi jika input jumlah barang keluar melebihi stok barang yang dimiliki.
EKSPLORASI KESEMPATAN UNTUK MELAKUKAN FRAUD DI PEMERINTAH DAERAH, INDONESIA (EXPLORATION OPPORTUNITIES TO COMMIT FRAUD IN LOCAL GOVERNMENTS, INDONESIA) Maria, Evi; Halim, Abdul; Suwardi, Eko; Miharjo, Setiyono
Jurnal Akuntansi dan Keuangan Indonesia Vol 16, No 1 (2019)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

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Abstract

AbstractThis study aims to explore the opportunity factors to commit fraud in local governments, Indonesia. The study samples were 785 local governments in Indonesia that had been audited by the Audit Board of the Republic of Indonesia in 2012 and 2013 fiscal years. Data were analyzed using factor analysis and logistic regression analysis. This study found that the opportunity to commit fraud in local governments, Indonesia could be measured using sub-districts, total assets, population, and capital expenditure variables. Additional test results found opportunity factor statistically significant affected the probability of fraud cases in local governments, Indonesia. This research only focuses on exploring the opportunity factor for fraud, in terms of ineffective monitoring and has not explored the opportunity factors that encourage fraud in terms of industrial nature and organizational structureKeywords: opportunity, ineffective monitoring, fraud, and local governmentAbstrak Tujuan riset ini adalah untuk mengeksplorasi faktor kesempatan untuk melakukan fraud di pemerintah daerah, Indonesia. Sampel riset ini adalah 785 pemerintah daerah di Indonesia yang telah diaudit oleh Badan Pemeriksa Keuangan Republik Indonesia tahun anggaran 2012 dan 2013. Data dianalisis menggunakan analisis faktor dan analisis regresi logistik. Riset ini menemukan bahwa kesempatan untuk melakukan fraud di pemerintah daerah, Indonesia dapat diukur menggunakan kecamatan, total aset, populasi, dan variabel belanja modal. Hasil tes tambahan menemukan faktor kesempatan mempengaruhi probabilitas terjadinya fraud di pemerintah daerah, Indonesia. Riset ini hanya fokus mengeksplorasi faktor kesempatan untuk melakukan fraud, dalam hal pemantauan yang tidak efektif dan tidak mengeksplorasi sifat industri dan struktur organisasi.Kata kunci: kesempatan, pemantauan yang tidak efektif, fraud, dan pemerintah daerah
Implementasi pemasaran digital berbasis website sebagai strategi kenormalan baru Dusun Srumbung Gunung pasca Covid-19 Evi Maria; Suharyadi Suharyadi; Rini Kartika Hudiono
Riau Journal of Empowerment Vol 4 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/raje.4.1.1-10

Abstract

Covid-19 has an impact on the decrease in trading activity in Dusun.Srumbung Gunung, because marketing activities still rely on physical stores. The purpose of community service activities is to develop a Pasar Dusun website and train website administrators welcoming the new normality. This activity was carried out with a descriptive approach using two methods. First, mentoring was done to start the Website of Pasar Dusun. Second, the training of administrators who are in charge and responsible for managing trade transactions that occur on the website of Pasar Dusun was carried on. The result of this activity is the availability of a Dusun Market website that can be accessed on https://pasardusun.sakoo.id/. Since, August 13, 2020 to September 19, there have been 9 successful trade transactions on the website of Pasar Dusun with a total of 165 products sold. This shows the contribution of digital marketing to increase the income of villagers after Covid-19. The results of the training of administrators, website managers have been able to maintain and update information related to buying and selling activities on the website of Pasar Dusun.
Internet Sehat: Solusi Bijak Masyarakat Desa Doplang, Kabupaten Boyolali Suharyadi Suharyadi; Evi Maria
Intervensi Komunitas Vol 1 No 1 (2019)
Publisher : ITB Ahmad Dahlan Jakarta

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Abstract

Tujuan kegiatan pengabdian kepada masyarakat, dengan tema internet sehat di Desa Doplang, Kabupaten Boyolali, adalah (1) menumbuhkan dan membangun kesadaran masyarakat desa atas ancaman dampak negatif internet; (2) menguatkan citra internet sebagai media pembelajaran dan penyebaran informasi yang berguna untuk menambah pengetahuan dan wawasan anak-anak; (3) memberikan informasi yang memadai bagi orang tua dalam menyikapi dan mewaspadai dampak negatif dari internet bagi anak-anak. Kegiatan pengabdian masyarakat ini dilakukan dengan metode ceramah, pemutaran film pendek, dan praktik internet sehat. Hasil kegiatan ini adalah masyarakat Desa Dolang memiliki pemahaman tentang dampak positif dan negatif dari penggunaan internet. Dampak negatif yang dapat dicegah sejak dini, sedangkan dampak positif dari internet dapat terus digalakkan untuk memberikan tambahan ilmu pengetahuan serta tambahan pendapatan melalui bisnis online.
Pelatihan homestay dan inovasi kuliner sebagai strategi pemberdayaan perempuan dalam pariwisata Rini Kartika Hudiono; Evi Maria; Suharyadi Suharyadi
Unri Conference Series: Community Engagement Vol 2 (2020): 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.2.169-176

Abstract

The community service activities conducted in Srumbung Gunung was to involve women. Dusun Srumbung Gunung is developing a creative peace tourism village and the tourist products developed is a package program of live. In order to involve women in tourism, the training of homestay and culinary innovation was held, in which some women lost their job due to Covid 19 Pandemic. The method used was explorative qualitative with some stages. The first stage was to identify the house availability for homestay through interview and observation. Next was to identify the ingredient available and produced locally. The third stage was to research the type of snack which can be made with the available ingredient, good flavour and good price, easy to make with simple tools. Besides, the product can be produced as typical and unique food for tourists. Following this step was to choose women involved especially those who are interested in the food business and owning basic baking skill. The fifth step was the training of homestay with the concept of Clean, Healthy, Safe and Environmentally Sustainable, the training of culinary innovation was making bolen pisang and tape. The last stage was the mentoring process of homestay and the start-up food business of bolen pisang and tape. Two of the twenty-two women joined has started to prepare the business. The results showed that women involvement in tourism limited to fund, entrepreneurship experience and skill and the responsibility as housewives.
PELATIHAN MANAJEMEN DAN AKUNTANSI UNTUK BADAN USAHA MILIK DESA DI PULAU MAKIAN HALMAHERA SELATAN Grace Persulessy; Evi Maria
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.626 KB) | DOI: 10.32493/al-jpkm.v1i1.3993

Abstract

The purpose of this community service activity is to provide knowledge and skills about management and accounting for Village-Owned Enterprises (BUMDes). This activity was attended by the management of BUMDes in eight villages, Makian Island, South Halmahera with a total of 40 participants. The methods used are lectures, group practices, and evaluations. The result of this activity is that BUMDes management can make BUMDes business plans using canvas models and can carry out simple accounting records, including cash records, budget realization reports, and income statements.Keywords: management, accounting, Village-Owned Enterprises.