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All Journal Jurnal Akuntansi Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Juara: Jurnal Riset Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jati: Jurnal Akuntansi Terapan Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIA (Jurnal Ilmiah Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Muhammadiyah Riau Accounting and Business Journal Jurnal Kajian Akuntansi dan Auditing PEKBIS Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting Research, Organization and Economics (JAROE)
Yesi Mutia Basri
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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HUBUNGAN ANTARA KEADILAN PROSEDURAL, JOB STRESS, KOMITMEN ORGANISASI DAN KEINGINAN BERPINDAH (Study pada Tenaga Akuntansi di Provinsi Riau dan Kabupaten Bengkalis) Basri, Yesi Mutia
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study investigates relationship between of procedural fairness, job stress, organizationalcommitment and turnover intention accounting staff contracts in local government. Datawere collected through a questionnaire survey of 51 accounting staff contracted by theprovincial government of Riau and Bengkalis. Data analyzed by a structural equation modelwith Partial Least Square (PLS). The result showed procedural fairness was positivelyrelated to job stress and turnover intention, Job stress positively related to turnoverintention, and organizational commitment was negatifly related to turnover intention.Procedural fairness does not direct effect on turnover intention, but mediated organizationalcommitment. The result showed that job stress not relation to organizational commitment.Keywords: Procedural fairness, job stress, organizational commitment, turnover intention
ENGARUH PROSES BISNIS INTERNAL TERHADAP KINERJA FINANSIAL PADA PERUSAHAAN MINYAK DAN GAS DI PROVINSI RIAU Basri, Yesi Mutia
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study examines impact internal business process such rework, cycle time andinnovation on financial performance that measured by cost. The study was conducted on theoil and gas companies in Riau Province. Samples in this study are finance manager, HR,production and information systems. Respondents include team leader, team mananajer andcorporate managers. Prior to the first study conducted interviews with key informants toobtain information about performance measurement done. The results of quantitative testingwith Partial Least Square indicate that rework and innovation have positif impact on cost. Inthis study cycle time not has impact on cost and not mediated relationship rework and cost.Keywords: internal business process, rework, cycletime, innovation and cost
Pengaruh Rasio Likuiditas,Rasio Profitabilitas dan Rasio Pasar terhadap Return Saham Pada Perusahaan Yang Tergabung Dalam Indeks LQ 45 Di Bursa Efek Indonesia Siska, Noviarma; Agusti, Restu; Basri, Yesi Mutia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The liquidity ratio is used to measure the company's ability to meet obligations to parties outside the company or within the company that have matured. If the company is able to meet its obligations, the company said in a liquid state. Current Ratio (CR) is a ratio to measure a company's ability to pay short-term obligations or debt immediately due at the time billed as a whole .The ratio is the ratio of profitability to assess the ability of the company to make a profit. The results of these measurements can be used as an evaluation of the performance of management, whether they are working effectively or not. Return on Assets is a measure of a company's ability to generate profits with all the assets owned by the company (Kasmir 2008). Return on equity is a financial analysis tool for measuring profitability. This ratio measures the company's ability to generate profits based on certain capital. Return on equity is a profitability measure from the point of view of shareholdersMarket ratio is a ratio that is often used in special and capital markets that describes a situation or state of the company's achievements capital market (Harahap, 2004). Price Earning Ratio (PER) is a way of measuring how much investors assess corporate profits generated. Darmadji and Fakhrudin (2006) Price Earning Ratio (PER) describe the market appreciation of the company's ability to generate profits. Price Book Value (PBV) is a ratio used to measure the market performance of the stock market price of the book value (Ang, 1997). According Ratnasari (2003) Value Price Book Value (PBV) which indicates greater market price of such shares higher as well.Keyword : Stock Returns
Analisis Pengaruh Rasio Keuangan Risk Based Capital dan Early Warning System Terhadap Harga Saham (Studi Empiris pada Perusahaan Asuransi yang Listing di BEI tahun 2008 - 2012) Hapsari, Tania; ', Desmiyawati; Basri, Yesi Mutia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aimed to examine the effect of Financial Risk Based CapitalRatio and Early Warning System consisting of; Claims Expense Ratio, Liquidity Ratio, Agents Balance to Surplus Ratio and Growth Rate on Stock Price Premiums on insurance companies listed on the Stock Exchange in 2008-2012. The population in this research is the insurance company listed on the Indonesia Stock Exchange in the year 2008-2012. There are 11 insurance companies listed on the Indonesia Stock Exchange in the year 2008-2012. Based on purposive sampling method was obtained 9 Insurance companies as samples in this study. This research was conducted with the multiple linear regression method, the processing of data using SPSS for Windows version 20. The result of this research showed that liquidity ratio significantly affect the stock price on the insurance companies listed on the Stock Exchange 2008-2012 period. But the risk-based ratio, the ratio of claims expenses, agents balance to surplus ratio and the ratio of premium growth did not significantly affect the stock price on the insurance companies listed on the Stock Exchange 2008-2012 period. As for the test results showed that the coefficient of determination value of Adjusted R2 of the model research was 0.763. The condition means that the independent variables are risk-based capital ratio, the ratio of claims expenses, liquidity ratio, the ratio of agents to balance the surplus and premium growth rate of 76% has effect on the dependent variable is the stock price on the insurance companies listed on the Stock Exchange in 2008 -2012. As for the rest, 24% are influenced by variables or other factors not examined in this research.Keywords: Financial Risk Based Capital Ratios, Financial Ratios EarlyWarning System,Claims Expense Ratio, Liquidity Ratio, AgentsBalance to Surplus Ratio, Premium Growth Ratio, Stock Price.
PENGUKURAN KINERJA NON FINANSIAL DALAM MENINGKATKAN KINERJA FINANSIAL : STUDY LITERATUR Basri, Yesi Mutia
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This paper is a study literature concerning non-finansial measures for financialperformance purposes. Its purpose is making a literature review concerning the useof non-financial performance for performance measures and relation non financialperformance on financial performance. The literature review is related to (a)limitations of finansial measures; (b) the reason of used nonfinancial performance(c) benefit non financial measure (d) privious research in non financial performanceand financial performance.Key Words: Non-financial measures, non-financial information, performancemeasures.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Hasugian, Ridy Argi; Basri, Yesi Mutia; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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The purpose of this study was to examine the effect of Net Income, Operating Cash Flow and Growth Company of the Dividend Policy in Manufacturing Company. The population in this study were all manufacturing companies engaged in Manufacturing Industry in Indonesia Stock Exchange and using financial statements in 2011 and 2013 as many as 142 companies, but based on the above criteria there are only 26 companies. Data analysis method using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) Net Income has significant negative effect on the Dividend Payout Ratio (DPR); 2) Operating Cash Flow has positive and significant effect on the Dividend Payout Ratio (DPR); 3) Growth Company has significant negative effect on the Dividend Payout Ratio (DPR); and 4) The coefficient of determination is 19.2%, it means that 19,2% of dependent variable is affected by the independent variable, while 80.8% are influenced by variables outside of the variables examined in this study.Keywords : Dividend Policy, Net Income, Operating Cash Flow and Growth Company
PENGARUH SELF ASSESSMENT SYSTEM, PENERBITAN SURAT TAGIHAN PAJAK DAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KPP MADYA DAN KPP PRATAMA TAMPAN PEKANBARU Sitio, Rohmasari; Basri, Yesi Mutia; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Proceeds from taxation sector is the largest source of state revenue. There are many factors that can affect the amount of tax receipts especially VAT receipts which can be considered the tax general directorate in making a policy. This study aims to examine the effects of the independent variables (PKP registered, SSP VAT, VAT return period reported, STP VAT and SP VAT) on the dependent variable (Value Added Tax receipt) with partial test. The data obtained for this study came from the Tax Service Office Madya Pekanbaru and Tax Service Office Pratama Tampan Pekanbaru, including number registered PKP, the amount deposited by the SSP VAT, the amount of the VAT return period reported by PKP, the amount of STP VAT and SP VAT issued by the tax authorities and the amount of VAT receipts. The method used in this research is descriptive statistical methods. The sampling method using sampling methods saturated, whereas the type of data used are secondary data with monthly data unit for 4 years so it amounted to 48 pieces, once the data is collected, the data were analyzed using SPSS 20.0 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach.. The research results are as follows: (1) The number of registered PKP and CNS VAT effect on VAT receipts. (2) The amount of time the VAT tax return does not affect the VAT receipts. (3) STPs and Forced report VAT has no affect the VAT receipts.The capability of independent variables explain Value Added Tax Receipts of 78,1% and the remaining 21,9% is influenced by other variables.Keywords: Self Assessment, tax claim, force report,Value Added Tax receipt.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015) Tiffani, Tiffani; Basri, Yesi Mutia; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The aims of this research are to examine: The effect of profitability and leverage to firm value with corporate social responsibility as a moderating variable. The population of this research is the companies that listed in the Indonesian Stock Exchange in the period of 2012-2015. By using purposive sampling there are 24 companies that fulfil the criterias. The research data was analyzed by using simple regression analysis and multiple regression analysis with SPSS version 17.0. Based on the result, it can be concluded that; (1) profitability has the effect on firm value with a t-value of 3,125, t-table of 1,986, a significant 0,002; (2) leverage has the effect on firm value with a t-value of 2,614, t-table of 1,986, a significant 0,01. (3) corporate social responsibility as a moderating variable be able to influence profitability on firm value with t-value of 2,047, t-table of 1,986, a significant 0,044. (4) corporate social responsibility as a moderating variable not able to influence leverage on firm value with t-value of 1,746, t-table of 1,986, a significant 0,084.Keywords: Profitability, Leverage, Corporate Social Responsibility and firm value.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi Riau) Pratama, Rilian; Basri, Yesi Mutia; Supriono, Supriono
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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This research was aimed to examine empirically the effect of several factors to capital expenditure. These factors are Local Revenues, General Allocation Fund, Special Allocation Fund To Capital Expenditure With Economic Growth As A Moderating Variable. The population that will be used in this research are districit/municipal governments in the Province Of Riau. The Method used was Purposive Sampling due to availability of data. Collecting data was conducted from governments financial statements from Central Bureau of Statistics. The method of data analysis in this study is use multiple liniear regression with SPPS version 21. The results of this study prove that local revenues, general allocation fund and special allocation fund significantly positive affect to capital expenditure. While economic growth is not moderate the relationship between local revenues and special allocation fund to capital expenditure at district/municipal in the Province of Riau. The Amount of R Square (R2) is 0.597 gives the sense that the rate is 59.7% of level capital expenditure can be explained by Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth task while 40.3% can be explained by other variabels that are not tested in this study.Keyword : Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth
PENGARUH CORPORATE GOVERNANCE, MANAJEMEN LABA DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2015) atami, Audina gita; Basri, Yesi Mutia Basri Mutia; Kurnia, Pipin Kurnia
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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The aim of this study are examine the effect of corporate governance, earnings management and capital intensity to tax aggressiveness. The proxy of corporate governances are independent commissioner, audit committee and institutional ownership. Cash effective tax rates (CETR) is used to measure tax aggressiveness. This study uses secondary data with a sample of 62 companies listed on the Stock Exchange during the period 2013-2015. Determination of the sample was made by applying purposive sampling method. The results of this study showed that the variable of institutional ownership and capital intensity have significant effect toward tax aggressiveness. Meanwhile, independent commissioner, audit committee and earnings management have no significant effect toward tax aggressiveness.Keywords :Corporate Governance, Earnings Management, Capital Intensity, Tax Aggressiveness.
Co-Authors ', Desmiyawati Ainil Huda Al Azhar Al Azhar A Al Azhar Al Azhar Al Azhar, Al Azhar Alfiati Silfi Alvini, Yevi Alya Dwi Rahmadani Amir Hasan Amries Rusli Tanjung Amries Rusli Tanjung Amries Rusli Tanjung, Amries Anak Agung Gede Sugianthara Anggi Eka Puspita Arnila, Tia atami, Audina gita Azwir Nasir Chaira Astami Putri Br.Butar-Butar Christina Wijaya Desmiyawati Desmiyawati, Desmiyawati Doddy Setiawan Dwi Mardaniati Edfan Darlis Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Fanny Lubis Farida Darmina Hutagalung Fitri Anita Grisely ' Gusnardi Gusnardi Gusnardi, Gusnardi Hariadi Hariadi Hariadi Yasni Hariadi Yasni Hariadi Yasni, Hariadi Harisman Harisman Hasanah, Wirdatul Indrawati, Novita Julita - Julita Julita Kamaliah ' Kamaliah Kamaliah Ketut Tirtayasa Kirmizi Kirmizi Kurnia, Pipin Kurnia Lasni Herti Suryani M Rasuli M. Rasuli Mai Siska Mardani Mardani Maslyn Eva Uli Siahaan Mela, Nanda Fito Merri Agustin Mudrika Alamsyah Hasan Muhammad Luthfi Iznillah Muhammad Nanda Dwi Putra Muhammad Rasuli Natasya Agustina Br Pinem Noviarma Siska Novita Indrawati Nur Azlina, Nur Azlina Ode Asra Olga Fadilla Patricia Martha Lena Pipin Kurnia Pipin Kurnia Poppy Nurmayanti M Pratama, Rilian Putri, Annie Mustika Raja Adri Satriawan Surya Ramaiyanti, Sinta Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Ridy Argi Hasugian, Ridy Argi Rilian Pratama Risandy, Eka Rofika Rofika Rofika Rohmasari Sitio, Rohmasari Ryezky Ramayandez Azfash Sally Edinov Saputri, Eliza Sem Paulus Sem Paulus, Sem Shara Carolina Siska Adelina Supriono Supriono Supriono Supriono Suri Novira Tania Hapsari Taufeni Taufik Taufik Dasmar Tiffani, Tiffani Tina Putriani Titi Desti Marianti Tuti Dasrita, Tuti Vince Ratnawati Yuhelmi Yuhelmi YUNI VERONIKA Yutri Nurmalasari Zubir Zubir Zulbahridar ' Zulfardiansyah NS