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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL PUNDI Jurnal Manajemen Universitas Bung Hatta Jurnal Inovasi Penelitian Jurnal Kajian Akuntansi dan Auditing Jurnal Abdimas Bina Bangsa Bansi (Jurnal Bisnis Manajemen Akuntansi) Journal of Social And Economics Research JURNAL ECONOMINA Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Creative Student Research Jurnal Kendali Akuntansi
Meirina, Elsa
Sekolah Tinggi Ilmu Ekonomi KBP
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Transportation Other

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Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Rivandi, Muhammad; Dewi, Mike Kusuma; Meirina, Elsa
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 1 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i1.14249

Abstract

Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility . This study aims to determine the influence of leverage and profitability on the disclosure of corporate social responsibility. The company sampled 42 high profile companies selected using purposive sampling techniques. The hypothesis testing process is done using panel regression. Based on the test results found that leverage is insignificant to CSR disclosure, while profitability has a significant positive influence on CSR disclosure. High profile Company is a company that has a high level of sensitivity to the environment. The company's operational activities are high profile potential and directly related to the environment. It is expected that for High Profile Company management in order to maintain and improve the company's performance, the greater the financial performance will increase CSR disclosure.Cara Mengutip:Rivandi, M., Dewi, M. K., & Meirina, E. (2021). Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.14249.
EFFECT OF TOTAL QUALITY MANAGEMENT AND JUST IN TIME ON PRODUCTION COST EFFICIENCY IN PT SEMEN PADANG Mike Kusuma Dewi; Elsa Meirina
JURNAL MANAJEMEN DAN BISNIS Vol 9 No 2 (2020): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2020)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v9i2.201

Abstract

The application of Total Quality Management (TQM) is closely related to the quality of existing resources in the company. TQM provides a foundation for quality management and is an alternative in ensuring customer satisfaction, as well as Just In Time (JIT) which is a comprehensive and comprehensive production system. inventory management system where raw materials are purchased and produced as much as needed and used at the right time in every production process. In this study, the authors will examine the effect of TQM and JIT in efficiency of production costs at the manufacturing company PT Semen Padang in period 2016-2019. The data collection method was carried out by distributing questionnaires to each unit manager at PT Semen Padang which included managers of the accounting unit, human resource unit and production unit. The sampling technique used purposive sampling method and there were 67 samples. The analytical method used is to use the classical assumption test. Data analysis was also performed using the multiple regresion method with the SPSS Ver.16 application Based on the results of the hypothesis testing, it shows that Total Quality Management (TQM) has a positive effect on cost efficiency and Just In Time (JIT) has a positive effect on cost efficiency.
DAMPAK PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN Elsa Meirina; Sinta Reflina
Jurnal Inovasi Penelitian Vol 3 No 1: Juni 2022
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v3i1.1676

Abstract

The company when carrying out its business activities depends on the company’s capital or funds, if there is no capital or funds, the industry must try to find investors or third party funds (DPK). Investor is any person or other entity that pledges funds with the intention of obtaining financial recovery, third party funds (DPK) are modes that come from the public or customer consisting of demand deposits, savings and time deposits. Companies are expected to be careful when considering the company’s profits and losses because it can be a failure of the company to pay off debt and will be threatened with liquidity. Liquidity shows the company’s performance to pay off short-term financial responsibilities on time. The company’s liquidity is determined by the high current assets, namely assets that can be converted into cash which includes cash, marketable securities, receivables and inventories. This study aims to examine the effect of cash turnover, accounts receivable turnover and inventory turnover. The sample of this research is 10 textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019 which were selected using the purposive sampling method. The data analysis method used in this study is a panel data regression model. Based on the results of hypothesis testing, that cash turnover has no effect on liquidity, accounts receivable turnover has no effect on liquidity, and inventory turnover has a significant negative effect on liquidity.
Pengaruh Kompetisi, Corporate Governance, terhadap Risk Disclosure (Studi Kasus pada Bank BUMN) Mike Kusuma Dewi; Elsa Meirina
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (896.611 KB) | DOI: 10.37301/jkaa.v16i1.41

Abstract

This research is a quantitative research in which the problem solving model and analysis is carried out by examining the influence between the independent variables. Thus the purpose of this study is to see how the influence of business competition in the banking world along with Good Corporate Governance on Risk Disclosure at state-owned banks. This research was conducted on 4 research objects of state-owned banks in Indonesia which were analyzed using data processing tools, namely SPSS ver.23. The research was conducted from 2012 to 2019. The results of the above research can be concluded that the independent variable (H1) has a significant effect on risk disclosure. Meanwhile, other independent variables, namely the size of the board of commissioners (H2) and the composition of the independent board of commissioners (H3), have no significant effect on risk disclosure Keywords : Competition, Corporate Governance, Risk Disclosure
Pengaruh Teknologi Informasi Terhadap Kinerja Organisasi Universitas Kota Padang Dengan Budaya Organisasi Sebagai Variabel Moderasi Elsa Meirina; Mike Kusuma Dewi
JURNAL PUNDI Vol 5, No 1 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i1.325

Abstract

Higher education is a higher education organizing unit as an advanced level of secondary education in the education pathway and has a strategic function, namely as a cultural center, the development of science and technology and as a moral force. This situation can be realized if well managed and able to show the resources in an organization that play a role in achieving success. The problem that arises is that universities have experienced fundamental changes that have never happened before, namely problems related to organizational performance, especially universities in the city of Padang, as a whole is not optimal, this is indicated by the implementation of services related to complicated student UKT payments, inadequate qualifications of lecturer workforce the number of student applicants and students accepted is small and the number of published studies and publications is relatively limited due to the system. In this study, the hypothesis is obtained that information technology (X) has a positive and significant effect on organizational performance at the University in Padang City. This can be seen from the significance value (sig.) Of information technology of 0.000 <0.05 and organizational culture (Z) moderates the significant influence of information technology (X) on organizational performance (Y). the real level is 0.05. Data processing using SPSS Ver.25.Keyword: Information technology, Organizational performance, Organizational Culture 
MEKANISME GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERBANKAN Elsa Meirina; Henryanto Abaharis
JURNAL PUNDI Vol 3, No 3 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v3i3.195

Abstract

This study aims to examine the mechanism of Good Corporate Governance And Leverage On Banking Financial Performance. the population is a banking company registered on the IDX in 2016, which is 43 companies. The sample collection technique has been done using a purposive sampling method and based on predetermined criteria, 8 companies have been selected as samples. The company's financial report data has been obtained from the official IDX website. The analytical method used is panel data regression analysis with the help of E-Views 8. The initial test is to test the Chow-Test to decide whether the Pooled Least Square method or Fixed Effect is used; and the Hausman-Test test to decide whether the Fixed Effect or Random Effect method can be used. The results showed that Managerial Ownership variables have a positive and not significant effect on financial performance that is proxy by ROA, the board of directors has a positive and significant effect on financial performance (ROA), leverage has a positive and not significant effect on financial performance (ROA).
Pengaruh Partisipasi Anggaran, Informasi Asimetris Dan Budget Emphasis Terhadap Slack Anggaran Elsa Meirina; Afdaluddin Afdaluddin
JURNAL PUNDI Vol 2, No 3 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.218 KB) | DOI: 10.31575/jp.v2i3.106

Abstract

Budget slack is a behavior of individuals and organizations in preparing budgets even more so if the budget is used as a basis for performance measurement. The occurrence of a budget slack, namely budgetary slack will make the performance look better in the eyes of superiors if they can achieve the budget goals. Budgetary slacks are often used to overcome uncertainties predicting the future and the allocation of resources will be carried out based on the projected budget costs, so that slack makes flexible. Budgetary participation, asymmetric information, and budget emphasis are factors that influence the occurrence of budget slack. The study was conducted at the Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) of West Sumatra with a total of 50 respondents consisting of heads of departments, heads of fields, sub-sections, and other employees related to the budget. Data sources in this study are questionnaires that use multiple regression analysis. The results of the research that have been conducted show that asymmetric information affects the occurrence of budget slack. Information owned by subordinates or superiors is the basis for setting the markup level on the budget.
Ukuran dan spesialisasi industri kantor akuntan publik mempengaruhi kualitas audit dengan variabel moderasi tingkat risiko litigasi perusahaan Elsa Meirina; Oakar Alexander
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.031 KB) | DOI: 10.31575/jp.v2i1.56

Abstract

Artikel ini meneliti tentang pengaruh tingkat risiko ligitasi perusahaan pada hubungan antara ukuran dan spesialisasi industri kantor akuntan publik terhadap kualitas audit
PENGARUH PEMAHAMAN AKUNTANSI DASAR DAN KEAHLIAN PENGOPERASIAN KOMPUTER PADA MAHASISWA AKUNTANSI TERHADAP PENGGUNAAN KOMPUTER AKUNTANSI Elsa Meirina
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.18 KB) | DOI: 10.31575/jp.v1i1.8

Abstract

Teknologi dan sistem informasi berkembang pesat sehingga hampir seluruh pekerjaan bisa dilakukan dengan bantuan komputer. Penelitian ini mengangkat fenomena tentang keahlian dalam mengoperasikan komputer akuntansi untuk menyelesaikan siklus akuntansi. Pengaruh pemahaman akuntansi dasar dan keahlian komputer terhadap penggunaan komputer akuntansi pada mahasiswa akuntansi.
Pengaruh Partisipan Anggaran dan Akuntansi Pertanggung Jawaban terhadap Kinerja Manajerial PDAM Kota Padang Elsa Meirina; Gusairo Rigilang Aziora
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.229

Abstract

ABSTRACTThis study aims to determine the effect of budget participants and accountability accounting used in the PDAM Kota Padang in order to improve managerial performance. Classified as quantitative research. The population used in this study are all employees working in PDAM Padang City, so the sample of this study is employees who occupy lower level managerial positions. This is because the policy of the company only allows lower-level managers (assistant managers) who are allowed to answer respondents. A total of 36 respondents, and the sampling technique is using proprietary sampling techniques and using a simple linear regression test with independent variables budget participants and accountability accounting as well as managerial performance dependent variables in PDAM Padang City. The results of this study from 36 respondents after testing it can be concluded that budgetary and accounting participant accountability for managerial performance has a significant positive effect.Keywords : Budget Participants, Responsible Accounting and Managerial  Performance.
Co-Authors Abaharis, Henryanto Afdaluddin Afdaluddin Amalia Syafitri Dewi, Mike Kusuma Gina Septiana Gusairo Rigilang Aziora Helza Putri Nela Lathiva Gusna Diva Melfia Melfia Niki Eflin Oakar Alexander Rahmadia Martin Rivandi, Muhammad Salkia Okta Yuaurelli Sari, Laynita Septiano, Renil Sinta Reflina Windi Gusmelianti Yondra Hermanto