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Analisis Perbedaan Kinerja Keuangan Bank Umum Milik Negara Konvensional dan Bank Umum Syariah di Indonesia Sri Yunawati
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to to see what there are differences between the financial performance of BUMNN conventional and bank syariah, if reflected in the following the ratio of the CAR , non-performing loans to outstanding loans , ROE , ROA , BOPO, and LDR .In this research put it through statistical analysis of the ratio of descriptive financial used with describing the results of the highest value , the lowest score , the average, and the outcomes of the against a standard deviation, of a variable researched .In this research in conducting statistical testing data processing using kruskal walls, who was one of the probe in statistics non-parametrik who frequently used to test some samples who are not in charge. Based on tests carried out so the results showed that the financial performance of BUMN conventional and Bank Syariah seen from ratio car slightly went up , non-performing loans to outstanding loans, ROE , ROA , BOPO , and LDR there are significant differences.

PENINGKATAN KAPASITAS PRODUKSI PEDAGANG CENDOL DENGAN MESIN JELLYDOL DI DESA RAMBAH HILIR KABUPATEN ROKAN HULU Nur Hayati; Aprizal Aprizal; Sri Yunawati
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

Abstrak: Tujuan Pengabdian untuk meningkatan kapasitas Ipteks dalam sistem produksi, meningkatan produksi olahan jellydol, melakukan perubahan strategi pemasaran dan perbaikan pembukuan kuangan. Metode Pelaksanaan yang telah dilakukan dengan cara Penyuluhan kegiatan berupa pendampingan Pengunaan Alat Mesin Jellydol untuk pengolahan cendol, pembuatan cendol dengan varians baru dan Perubahan Strategi Pemasaran dan Perbaikan Pembukuan Keuangan. Maka dapat disimpulkan, dengan adanya mesin jellydol ini, mitra dapat merasakan kemudahan dalam produksi yang semula menggunakan tanggan untuk pembuatan cendol, dengan adanya mesin ini sangat memberi kemudahan kepada mitra dalam proses prooduksi baik dari segi waktu dan adanya peningkatan kapasitas produksi cendol dengan waktu produksi 40 menit untuk 5 Kg dapat menghasilkan 100 bungkus yang semula membutuhkan waktu 2 Jam, begitu juga untuk pengemasan yang semula hanya menggunakan karet sekarang sudah dibantu dengan hand sealer disamping itu, usaha mitra sudah memiliki nilai tambah dari merk yang sudah dibuatkan dan proses pemasaran yang sudah dibuatkan melalui media sosial. Begitu juga dengan pembukuan dengan metode single entry sesuai dengan permintaan mitra. Abstract: The purpose of devotion to increase the capacity of science and technology in the production system, increase the production of processed jellydol, make changes in marketing strategies and improve the bookkeeping of the quand. Implementation method that has been done by means of counseling activities in the form of assistance in the use of Jellydol Machine Tools for processing cendol, making cendol with new variances and Changes in Marketing Strategy and Improvement of Financial Bookkeeping. So it can be concluded, with the jellydol machine, partners can feel the ease in production that originally used tanggan for the manufacture of cendol, with the presence of this machine is very easy to partners in the process of prooduction both in terms of time and the increase in production capacity of cendol with a production time of 40 minutes to 5 Kg can produce 100 packs that originally took 2 Hours , as well as for packaging that originally only used rubber has now been assisted with a hand sealer besides, the partner's business already has the added value of the brand that has been made and the marketing process that has been made through social media. Similarly, bookkeeping with a single entry method in accordance with the partner's request.

The Determinant Factors of Auditor Switch (Empirical studies to Companies listed on Indonesian Stock Exchange) Sri Yunawati; Zulkarnain Zulkarnain
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

In Indonesian, regulation about change auditor subsit on regulation of finance minister of Republic Indonesia Number 17/PMK.01/2008 article 3rd, requires the audit public services for financial reports of an entity by public accountant office branch maximum for 6 (six) book years in a row and a auditor maximum 3 (three) book years in a row. This study did in manufacturing companies listed in Indonesian Stock Exchange (IDX’s) on 2018. The aim of this research is to find major determinants of auditor switch among companies listed onIndonesian Stock Exchange. The research used statistic wald test at level significancy is 5%, the presents that change of management, firm size, , Public Accountant Office Branch Size, and fees audit thatt there is no affect significant impact on the auditor switching in manufacturing companies who listed at Indonesian Stock Exchange (IDX’s)

The Determinant Factors of Auditor Switch (Empirical studies to Companies listed on Indonesian Stock Exchange) Sri Yunawati; Zulkarnain Zulkarnain
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

In Indonesian, regulation about change auditor subsit on regulation of finance minister of Republic Indonesia Number 17/PMK.01/2008 article 3rd, requires the audit public services for financial reports of an entity by public accountant office branch maximum for 6 (six) book years in a row and a auditor maximum 3 (three) book years in a row. This study did in manufacturing companies listed in Indonesian Stock Exchange (IDX’s) on 2018. The aim of this research is to find major determinants of auditor switch among companies listed onIndonesian Stock Exchange. The research used statistic wald test at level significancy is 5%, the presents that change of management, firm size, , Public Accountant Office Branch Size, and fees audit thatt there is no affect significant impact on the auditor switching in manufacturing companies who listed at Indonesian Stock Exchange (IDX’s)

PKM Pelatihan Relawan Pajak Pada Tax Center Fakultas Ekonomi Universitas Pasir Pengaraian Nurhayati Nurhayati; Nofrianty Nofrianty; Sri Yunawati
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 1 (2022): March
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.1.23-30.2022

Relawan Pajak adalah salah satu Program dari Direktorat Jenderal Pajak yang memiliki tujuan dan peran sebagai bentuk kontribudi mahasiswa kepada Negara. Relawan pajak merupakan salah satu inklusi kesadaran pajak yang merupakan kerjasama otoritas pajak dengan Lembaga Pendidikan Tinggi. Relawan Pajak memiliki tugas mendampingi wajib pajak terkait dengan teknis pelaporan pajak secara online atau e-feliing.Hasil pada pelatihan PKM ini adalah relawan pajak dapat memahami konsep perpajakan dan cara menghitung PPh Terutang Orang Pribadi, dan bisa membedakan PTKP dari setiap wajib pajak serta bisa mengisi SPT 1770 SS, 1770 S, 1770. Sehingga membantu relawan pajak dalam melaksanakan asistensi relawan pajak pada bulan maret di tahun 2022.

The Determinant Factors of Auditor Switch (Empirical studies to Companies listed on Indonesian Stock Exchange) Sri Yunawati; Zulkarnain Zulkarnain
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

In Indonesian, regulation about change auditor subsit on regulation of finance minister of Republic Indonesia Number 17/PMK.01/2008 article 3rd, requires the audit public services for financial reports of an entity by public accountant office branch maximum for 6 (six) book years in a row and a auditor maximum 3 (three) book years in a row. This study did in manufacturing companies listed in Indonesian Stock Exchange (IDX’s) on 2018. The aim of this research is to find major determinants of auditor switch among companies listed onIndonesian Stock Exchange. The research used statistic wald test at level significancy is 5%, the presents that change of management, firm size, , Public Accountant Office Branch Size, and fees audit thatt there is no affect significant impact on the auditor switching in manufacturing companies who listed at Indonesian Stock Exchange (IDX’s)

The Influence of the Implementation of E-Filling and Tax Volunteers on Taxpayer Compliance at the Pasir Pengaraian Tax Service, Counseling and Consultation Office Nurhayati Nurhayati; Sri Yunawati
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1501-1506.2022

This study aims to determine the effect of the application of E-Filling and Tax Volunteers on Taxpayer Compliance at the Pasir Pengaraian Tax Service, Counseling and Consultation Office. The results of data collection showed that the returned questionnaires were 100 questionnaires. The analytical technique used in this study is multiple linear regression analysis technique which serves to determine the linear relationship between two or more variables. The results of the research on the application of e-filling are 2.301> 1.984 ttable with the results that there is a significant positive effect, between the application of efilling and taxpayer compliance, tax volunteers of 8.821 > 1.984, meaning there is a positive and significant effect between tax volunteers and taxpayer compliance . The results of the value of Fcount > Ftable (83.366> 2.70), d The results show that the application of E-Filling has an effect on taxpayer compliance because the application of E-Filling can ensure the security of taxpayer data becomes more secure.

Analisis Abnormal Return Disekitar Tanggal Pengumuman Stock Split Sri Yunawati
Gorontalo Accounting Journal Volume 2 Nomor 2 October 2019
Publisher : Universitas Gorontalo

The purpose of this study is to prove how the effect of the stock split on abnormal returns and whether there are differences in average abnormal returns before and after the stock split. This research was conducted at a company that conducted a stock split which was listed on the Indonesia Stock Exchange in 2017. The method used by a statistical test is one sample t-test (t-test for one sample) at a significance level of a = 5%. Research results show that there is no significant abnormal return when the stock split. And the tests performed on abnormal return averages before and after the stock split using paired sample t-test (t-test for two paired samples) showed that there were no significant differences in the average abnormal return before and after the stock split. Tujuan penelitian ini adalah untuk membuktikan bagaimana pengaruh stock split terhadap abnormal return dan apakah terdapat perbedaan rata-rata abnormal return sebelum dan setelah stock split. Penelitian ini dilakukan pada perusahaan yang melakukan pemecahan saham yang terdaftar di Bursa Efek Indonesia tahun 2017. Metode yang digunakan dengan uji statistik one sampel t-test (uji t untuk satu sampel) pada tingkat signifikansi a =5%. Hasil Penelitian menunjukkan bahwa tidak terdapat abnormal retum yang signifikan pada saat stock split. Dan pengujian yang dilakukan terhadap rata-rata abnormal retun sebelum dan setelah stock split dengan menggunakan paired sample t test (uji t untuk dua sampel berpasangan) diperoleh hasil bahwa tidak terdapat perbedaan yang signifikan pada rata-rata abnormal return sebelum dan sesudah stock split.

Dampak Penerapan Whistleblowing System terhadap InternalFraud Pada PT. Bank Central Asia Periode 2014 – 2017 Sri Yunawati
Jurnal Ilmiah Cano Ekonomos Vol. 8 No. 2 (2019): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.617 KB)

Whistleblowing system is communication internal company to report what / behavior / events relating to the act of fraud , offense against the law , the company , the code of conduct , and a conflict of interest held by investors in internal company. For increase the effectiveness of control system and good corporate governance with on disclosure of complaints ( reporting ), must beformulated policy whistleblowing system are clearly, easily understandable, and could be implemented effectively so inteas to give encouragement and awareness to employees and officials BCA to report the act of his, offense against the law, regulation company, code of conduct, and a conflict of interest occurring in BCA. Internal fraud is divergence/ fraud be done by staff , permanent staff , non permanent employees and / or labor over the outsourcing related to the process of working and operating the bank .With a nominal value of expressed is worth more than Rp 100.000.000,00 (one hundred million rupiah). The result of research is has been done the implementation of whistleblowing system on BCA still have not been able to reduce the level of internal fraud occurs , is based on the number of complaints in the system in 2017 is 17 ( seventeen ) complaints and there are ten cases of misuse of 10 (ten ) conducted by permanent staff .

ANALISIS SISTEM PEMBERIAN TUNJANGAN PENSIUN TERHADAP MANFAAT PENSIUN PADA PTPN V (PERSERO) SEI ROKAN Sri Yunawati
Jurnal Ilmiah Cano Ekonomos Vol. 5 No. 2 (2016): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.404 KB)

Tujuan tulisan ini adalah untuk mengetahui perbedaan antara pemberian tunjangan pensiun sekaligus dengan sistem bayar bulanan serta seberapa besar pengaruh manfaat pensiun terhadap penerimanya. Hal ini sangat berguna bagi perusahaan dalam penghitungan yang lebih praktis dalam penerapan pensiun yang lebih baik. Sejumlah data yang digunakan dalam penelitian adalah data primer yang berasal dari hasil wawancara beberapa nara sumber perkenbunan dan data sekunder berupa arsip perkebunan PTPNV (Persero) Sei. Rokan, baik foto copy maupun soft copy. Hipotesis diuji dengan statistic non-parametic berupa uji Mann-Whitney. Populasi yang digunakan adalah seluruh pensiunan PTPN V (Persero) Sei. Rokan dan sampelnya adalah beberapa pensiunan lima tahun terakhir, mengingat keterbatasan akses keterjangkauan ruang dan waktu. Kesimpulan yang diperoleh adalah bahwa tidak ada perbedaan sistem penerimaan pensiun sekaligus dan bulanan serta manfaat yang diperolehnya, dan disini menemukan bahwa PTPN V (Persero) Sei. Rokan memberikan sistem penerimaan pensiunan secara bulanan namun bagi karyawan yang masa kerjanya lebih lama bisa mendapatkan pensiun dibayar sekaligus dan tetap mendapatkan uang pensiun perbulan serta bantuan beras setiap bulannya dalam bentuk uang seumur hidup sehingga para peserta pensiun dengan masa kerja lebih lama (> 30tahun) mendapatkan manfaat ganda dari kedua sistem tersebut.

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