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PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Geby Wulandari; Desmiyawati -; Al Azhar Lukman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Capital work is the company’s investment in current assets, such as cash, inventory, and accounts receivable. Working capital needed to carry out activities of daily operational a company to abtain the expexted profit. Head of the company must the ensure that the appropriate amount of working capital that can be run with the company’s operations and efficiently. This study aimed to determine the effect of cash turnover, Inventory turnover and accounts receivable turnover against profitability. One way to increase profitability is to increase the cash turnover, inventory turnover and accounts receivable turnover.Population in this study is a mining company listed on the indonesia stock exchange in 2009-2012.based on purposive sampling method obtained 11 mining companies as sample in this study. Testing was conducted with regression method. The processing of data ussing SPSS for windows ver 17.The results of this study started that the cash flows are not significantly influence the profitability of the significant value of 0,146 (more than 5%) and the effect of -0,229. For the inventory turnover ratio has no significant effect on profitability significantly 0,512 (more than 5%) and the effect of 0.058. while the accounts receivable turnover significantly influence the profitability of the significant value of the significant value of 0,001 (less than 5%) and the effect of 0,833.Keywords: Cash Turnover, Inventory Turnover, Accounts Receivable Turnover and Profitability.

PENGARUH INTENSITAS KOMPETISI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA ORGANISASI DENGAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Asuransi di Kota Pekanbaru) Nicky Fiolita; Desmiyawati -; Rizka Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study examine the effect of intensity of competition, perceipt environmental uncertainty of organizatinal performance which is mediated by the characteristics of management accounting information systems as mintervening variable. The populationwas all the insurance companies in Pekanbaru. The sample of this research was the manager of an insurance company with a sample size of 53 managers. Collection method in this study was a survey method. Method of data analysis used to test the quality of data that includes validity, reliability, and hypothesis testing was the analysis of structural equation modeling (SEM) using software SmartPLS. Hypothesis testing using Partial Least Square test showed that variables influence the intensity of competition, perceipt environmental uncertainty, the characteristics of management accounting information systems affected the organizational performance. The intensity of competition affect the organizational performance with the characteristics of management accounting information system as mediating variable. perceipt environmental uncertainty does not directly affect the organizatinal performance with the characteristics of management accounting information systems as mediating variable. Value of R.Square indicstes that jointly variables influence the intensity of competition, the uncertainty of the environment, the characteristics of management accounting information systems affected the organizational performance. Giving contribution to the dependent variable (organizational performance) of 65.94 % while the remaining 34.06% is explained by other variables outside the model study.Keywords: intensity of competition, perceipt environmental uncertainty, organizatinal performance, characteristics of management accounting information systems.

ANALISIS FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN (Survey Pada Perusahaan Perdagangan, Jasa dan Investasi di BEI 2013) Satria Muharofiq; Desmiyawati -; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to provide a general overview of trends in practice income smoothing and the factors that influence it. And measure whether the company size, level of probability, Financial Leverage factor, Net Profit Margin and Varian Value Equity income smoothing effect on the occurrence of the companies listed in the Indonesia Stock Exchange.This study using purposive sampling technique in which this study took company data trade, services and investments are listed on the Stock Exchange in the period 2013. The population of this research the population were 113 companies with a selected sample of the sample is based on research criteria Inroads as many as 51 companies sampled. The analysis method used in this research is descriptive method, by doing alalisis partially and simultaneously (multiple linear regression analysis with SPSS version 17.0).the testing that has been done from the result, simultaneous regression test (TestF) showed that all independent variables in this study did not have a significant effect on the variable income smoothing. Partial regression test (t test) showed that each variable testing indicate that all of these variables did not have a significant effect on income smoothing is visible from t value of all the independent variables is smaller than t table. And also the significant value of all these variables is greater than the probability value is equal to 0.05 so that it can be concluded that the independent variables in this study had no effect on the dependent variable.Keywords: Company size, Profitability, Financial Leverage, Net Profit Margin and Variance Value of shares.

PENGARUH AKUNTABILITAS KEUANGAN, PENGAWASAN, DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP PENGELOLAAN KEUANGAN DAERAH (Studi Pada Pemerintah Kota Dumai) Muhammad Alqodri; Desmiyawati -; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine at the effect of Financial Accountability, Control of Financial and Presentation of Financial Statements on Local Financial Management at the regional work units in the city of Dumai. Research carried out on 33 working units are located in city of Dumai 2014.Sampel that serve as the respondent proposive taken using the sampling method. Each population represented 2 respondents the head SKPD and technical head of the finance department. Questionnaires were distributed to 66 respondents, and successfully recovered the complete answer is obtained from 44 respondents. Data were collected from 44 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to produce the classic assumption test, model of data analysis, coefficient of determination and prove the hypothesis. Partial results of the study found that the variables of financial accountability and presentation of financial statements affect the financial management, while control variables did not affect the financial management. While testing and simultaneously discovered that the variables of financial accountability, financial control, and presentation of financial statements affect the financial management area.Keywords: Accountability, Control, Report, and Financial Management.

PENGARUH PROFESIONALISME, LINGKUNGAN KERJA, KECERDASAN EMOSIONAL, GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA PENGELOLA KEUANGAN (STUDI KASUS PADA SKPD KOTA PEKANBARU) Muhammad Arrijalul Akbar; Desmiyawati -; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to to test and prove empirically the effect of professionalism, work environment, emotional intelligence, leadership style and organizational culture to financial management performance in SKPD Pekanbaru. This research is conducted on 29 working units in Pekanbaru by using questionnaires. The sample in this study amounted to 58 respondents, while the population are involved parties in financial management in the work unit Pekanbaru. Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that professionalism, Emotional Intelligence and organizational culture affects the performance of financial management, whereas the work environment and leadership style does not affect the performance of financial management. Donations influence of independent variables on the dependent variable amounted 77.5%.Keywords: performance, professionalism, environment, intelligence, leadership and culture.

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