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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi PEKBIS Jurnal Ilmu Administrasi Negara

Kirmizi Kirmizi

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Author-ID : 3003273

Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KEJELASAN SASARAN ANGGARAN, KETERLIBATAN KERJA, BUDGET EMPHASIS, PARTISIPASI ANGGARAN, ASIMETRI INFORMASI TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (STUDI PADA OPD PROVINSI RIAU) Wiry Widyawati.S; Kirmizi Kirmizi; Novita Indrawati
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The purpose of this study was to find out the influence of clarity of budget objectives,job engagement, budget emphasis, budget partisispation, and informationasymmetry on budget slack. And whether organizational commitment can moderatethe relationship between clarity of budget objectives, work engagement, budgetemphasis, participation budget, and information asymmetry. This research wasconducted at 34 OPD of Riau Province Government, each agency was given 5Questionnaires addressed to Echelon II, Echelon III, and Echelon IV, 45 people. Themethod of data collection is to use the questionnaire list. While the method of dataanalysis using multiple analysis and Moderated Regression Analysis (MRA) usingtools SPSS. The results show that budget goal clarity, job involvement, budgetemphasis, budget participation, and information asymmetry influence on budgetslack. then the organizational commitment can strengthen the relationship betweenclarity of budget objectives, work engagement, budget emphasis, participationbudget, and information asymmetry of budget fight.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL MODERATING (Studi Empiris pada OPD Pemerintah Provinsi Riau) Nuraini Nuraini; Kirmizi Kirmizi; Kamaliah Kamaliah
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of the research was to examine and analyze the influence of goodgovernment governance, the application of government accounting standard,competency of human resources and utilization of information technology withgovernment internal control system as moderating variable on the quality of financialof local government. The research use causality research method. The populationwas PPK-OPD (Financial Administrative Personal- Regional Device Organization),financial staff/Accounting staff, and treasurers in 35 OPDs in Riau ProvincialGovernment. The samples were 105 personel, taken by using total samplingtechnique. The data were gathered by using questionnaires and analysis of datausing SmartPLS. The result of the research showed that the application ofaccounting standard and utilization of information technology had positive andsignificant influence on the quality of financial reports of local government. Goodgovernment governance and competency of human resources are doesn’t affect toquality of financial reports of local government. Government internal control systemcouldn’t moderate the correlation of good government governance, the application ofgovernment accounting standards and utilization of information technology with thequality of financial reports of local government. Government internal control systemas moderating variable could strengthen the correlation of competency of humanresources to quality of local government financial reports of local government.

Analisis Kinerja Keuangan Perusahaan Badan Usaha Milik Negara Sebelum dan Sesudah Privatisasi di Indonesia Kirmizi Kirmizi
JIANA ( Jurnal Ilmu Administrasi Negara ) Vol 9, No 02 (2009): Jurnal Ilmu Administrasi Negara
Publisher : Universitas Riau

This study examines the financial performance of State-Owned Enterprises before andafter privatization. The population of the research is State-Owened Enterprises which are priva-tized through Initial Public Offering (IPO). The sample drawn using the method of purposivesampling with its criteria are listed at least three years in Indonesia Stock Exchange and theyissued at least three years data of financial statement on before and after privatization. Based onthe sampling criteria, this research was addressed to nine State-Owened Enterprises. Researchdata is collected from the yearly financial reporting for three years after IPO. To evaluate theperformance of enterprise, researcher required some indicators to analyse data such as profit-ability ratio, assets productivity ratio, leverage ratio, and payout ratio. The statistic instrumentused in this study is Wilcoxon’s Signed Rank Test. The result of the research was indicated that theperformance of State-Owened Enterprises during three years before privatization tend to in-crease, although, few of them on the sample show tend to decrease based on the indicators used.Based on the analysis of indicators used, return on investment of PT.Telkom, PT.Timah, andPT.Aneka Tambang is incerase, but the others were vise versa. There are also three enterprisesincerasing in return on equity, but six of them are decrease. However, five of nine state-owenedenterprises could increase their return on sale and dividen payout, while assets turnover, totaldebt to assets, and dividen to sale have no significant influence on the increasing of financialperformance in state-owned enterprises. The conclusion of this research found that three indica-tors of asset turnover, total debt to assets, and devidend to sale showed that privatization programeof State-Owened Enterprises has no effect on financial performance.

Co-Authors Adlina Fathnun Agus Agus Anita Anita Azhari S. Azhari S. Azwir Nasir Desmiyawati Desmiyawati Enni Savitri Harun Haposan Isty Riani Kamaliah Kamaliah Linda Hetri Mudrika Alamsyah Hasan Nofiana Febriati Novita Indrawati Nuraini Nuraini Putri, Annie Mustika Riska Natariasari Sem Paulus Veronica M Virginia Virginia Wiry Widyawati.S Yesi Mutia Basri

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