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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Al-Iqtishad Jurnal Tepak Manajemen Bisnis Jurnal Ilmiah Ekonomi dan Bisnis Riau Journal of Empowerment International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora Indonesian Journal of Economics, Social, and Humanities Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Kontemporer Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT Jurnal Abdi Masyarakat Indonesia Journal of Community Engagement Research for Sustainability Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Economica: Media Komunikasi ISEI Riau
Enni Savitri
Department Of Accounting, Faculty Of Economics And Business, Universitas Riau, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Transportation Other

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PENGARUH RATIO LEVERAGE TERHADAP RISIKO PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Savitri, Enni; Pramudya, Andra Lolija
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The financial manager or chief financial officer (CFO) must be careful in making decisionsleverage. Leverage is the use of fixed costs in order to increase profits. Leverage There aretwo kinds of operating leverage and leverage spending. In the decision of operatingleverage, financial managers can use break-even analysis and the degree of operatingleverage (DOL) to determine how the effects of changes in sales volume to the change inoperating income. Leverage in spending decisions, financial managers can use indifferenceanalysis and degree of financial leverage (DFL) to determine how the effect of changes inoperating income to earnings per share (EPS). The combination of both the total leverage iscalled leverage. In making decisions leverage, financial managers is not enough to payattention to earnings that occur, but also should pay attention to risk. The risk is due to theoperating leverage, leverage spending, and total leverage each called business risk, the riskof spending.Keywords: degree of operating leverage, degree of financial leverage and market risk
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN DAN INFORMASI ASIMETRI TERHADAP TIMBULNYA KESENJANGAN ANGGARAN Savitri, Enni; Sawitri, Erianti
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to find empirical evidence to support the notion that there aresignificant between budget participation, budget emphasis and informationasymmetry on the incidence of budgetary slack in Kampar District Government oneducation. In this study, the samples taken were 140 people from 35 regional workunits (on education) which consists of the Chief on education, public and officialdomsub-section, sub-section program planning, and finance sub-sections, which areinvolved in the preparation of the budget on education district government Kampar.Data collected through direct observation and surveys obtained by means of thedistribution of questionnaires to the respondents. This study used multiple linearregression analysis model (multiple linear regression). The results showed thatbudget participation, budget emphasis and information asymmetry affect thebudgetary slack.Budgetary participation variables significantly affect the incidence ofbudgetary slack. Thus, participation budget the greater cause budgetary slack is thegreater. The target budget is used as a measure of performance of subordinates,and / or the presence of monetary incentives such as bonuses, raises budgetemphasis. Information asymetry increases in the budgeting process, it will triggerincreased budgetary slack anyway.Keyword:Budgetary participation, budget emphasis, information asymmetry, andbudgetary slack
Pengaruh kualitas sumber daya manusia, pengendalian internal, dan teknologi informasi terhadap keandalan laporan keuangan pada skpd provinsi riau Wulandari, Putri; ', Kennedy; Savitri, Enni
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 study aims to analyze the quality of human resources Influence of the reliability of the financial statements in Riau province on education, then Effect of Internal Control of the reliability of the financial statements in Riau province on education, and the Effect of Information Technology on the reliability of the financial statements in Riau province on education.The population in this study is the Regional Working Units (on education) in the Riau provincial government. Riauberjumlah on education in 38 provinces comprising Region 1 Secretariat Riau, Riau Province Inspectorate 1, 1Sekretaris DPRD Riau, Riau KORPRI 1 Secretary, Civil Service Police Unit 1, 2 Hospital (Hospital and RSJ), Agency 14, and 17 Department. Samples from this study are echelon III and IVdi Department and Agency of Riau Province by 86 people. Analysis of the data in this study using tools SPSS software version 17.The results showed that the quality of Human Resources, Internal Control, and Information Technology affect the Reliability of Financial Statements.Keywords: Quality of Human Resources (HR), Internal Control, and Information Technology Against Reliability of Financial Statements
PENGARUH ASIMETRI INFORMASI, SISTEM PENGENDALIAN INTERN, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA BANK SWASTA DI KOTA PEKANBARU) Frilia, Figna; Agusti, Restu; Savitri, Enni
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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The purpose of this research was to examine the influence of information asymmetry Effect, Internal Controls, and Conformity Compensation Against the tendency of accounting fraud (Empirical Study on Private Bank in the city of Pekanbaru). The population in this research is the banking companies in the city of Pekanbaru in the period 2014 to the characteristics of banks that have not yet incoming the stock exchange. The sampling method in this research using the census method that looked at all objects studied by administering questionnaires as many as 3 people for each bank, assuming 1 for the marketing of credit, 1 for the internal control division, and 1 for staff / employees of the accounting division. Stastical methods used to test the research hypothesis is multiple regression using SPSS 17 software. The results of this research shows that information asymmetry has significant effect on tendency of accounting fraud. Internal Control System has not significant effect on tendency of accounting fraud. Conformity compensation has significant effect on tendency of accounting fraud.Keywords: asymmetry of information, internal control, conformity compensation, the tendency of accounting fraud
PENGARUH DESENTRALISASI, PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL SKPD KOTA PEKANBARU Hidrayadi, Rizon; -, Andreas; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to examine the influence of Decentralization, Participation Budget, Organization’s Commitment, and Work Motivation On The Performance Of Managerial SKPD’s Of Pekanbaru City Government. This study was conducted at SKPD of Pekanbaru City. The population in this study were employed who worked in the SKPD Pekanbaru City (26 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the secretary of SKPD, and the head of financial. The sample used in this study were 78 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the Decentralization, Participation Budget, Organization’s Commitment and Work Motivation has significantly effect on effectiveness of the Performance Managerial. The magnitude of the effect (R2) the Decentralization, Participation Budget, Organization’s Commitmen, and Work Motivation on the effectiveness of the Performance Manajerial area was 47%. While the remaining 53% is influenced by other independent variabel that are not observed in this study.Keywords: Decentralization, Participation Budget, Organization’s Commitment, Work Motivation, Performance Managerial.
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL (Studi Empiris pada Hotel bintang 4 Di Provinsi Riau) Adinata, Satria; -, Andreas; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study Aimed to analyze the effect of management accounting information systems and information technology to managerial performance 4 star hotel company in Riau, And To Obtain empirical evidence about the influence of management accounting information system on managerial performance. Population in this research is the fourth company in Riau, a total of 7 samples tested hotel company. Methods of Data collection using sampling Purposiv. The research of data was acquired seven companies that meet krikteria as this. from research managers and employees at the company’s hospitality. The type of the data used is primary. Data collection methods are surveys, questionnaires, this hypothesis using multiple linear regression analysis.The results Showed that the accounting information system management have a significant effect on the performance of managerial, information technology otherwise no effect on managerial performance.Keywords: management, accounting, information systems, technology, and performance.
PENGARUH PENGELOLAAN LINGKUNGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN PROFITABILITAS (ROA) PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empris pada Perusahaan Manufaktur yang Terdaftar di BEI Putri, Suci Rahma; Ritonga, Kirmizi; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The purpose of this research is to determine the effect of environmental disclosure, institutional ownership toward corporate social responsibility disclosure (CSRD) with profitability (ROA) as a moderating variable. The population of this research is manufacturing company which is member of PROPER and listing in Indonesia Stock Exchange from 2011 to 2013. The research samples are 72 companies selected by using purposive sampling method. The statistical method used is multiple linear regression analysis. These results show that the impact of environmental disclosure and institutional ownership has significant impact toward corporate social responsibility disclosure. But, profitability (ROA) as the moderating variable in relation between environmental disclosure and institutional ownership toward corporate social responsibility disclosure has no significant impact.Keywords: environtmental, performance, ownership, ROA, CSRD.
PENGARUH KEWAJIBAN MORAL, PEMERIKSAAN PAJAK, DAN KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN UNTUK USAHA HOTEL YANG TERDAFTAR DI DINAS PENDAPATAN DAERAH KOTA PEKANBARU Aryandini, Saumi; Savitri, Enni; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to examine empirically the effect caused by the variable moral obligation, tax audit, and financial condition with tax compliance on corporate taxpayers for hotel businessis registered in DISPENDA of Pekanbaru city. The sample used in this study taxpayer for the hotel business and is represented by the General Manager , Tax Officer and Owner Hotel . Collecting data this study used a questionnaire survey . The questionnaire distributed to 45 Hotel , about three questionnaires are not returned , and 42 ( 93 % ) returned the questionnaire filled out completely and can be processed . Data analysis methods used for testing the hypothesis is multiple regression analysis with SPSS ( Statistical Product and Service Solution ) version 21, with the level of significance 0,05 or 5 %.The results showed that moral obligations , tax audits , and financial condition of an effect on tax compliance on corporate taxpayers for the hotel business .Keywords: Moral obligation, Tax Audit, Financial Condition, and Tax Compliance
ANALISIS PENGARUH RASIO KEUANGAN DAN MARKET EFFECT UNTUK MEMPREDIKSI KEBANGKRUTAN BANK MENGGUNAKAN MODEL REGRESI LOGISTIK (Studi Pada Bank yang Terdaftar Di Bursa Efek IndonesiaPeriode 2008-2012) Halim, Chandra; Savitri, Enni; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of accounting ratio and market effect for predicting bank’s bankruptcy with logistic regression model. Beside that this research also to measure the correction of bank’s bankruptcy predicting model.The research data is secondary data from annual financial statements of bank, annual report of bank, and bank’s stock history report. While the population in this research were all commercial banks in Indonesia that is still in operation and listing on the Indonesia stock exchange during the period of 2008-2012. By using the method of purposive sampling obtained 21 banks for the sample. The analysis is using logistic regression.The test results of logistic regression, model composed by accounting number and market effect.is illustratable probability of bank’s bankruptcy observe by the model fit result. Accounting numbers CAR, NPL and BOPO are significantly effect for probability of bank’s bankruptcy. By all of the variables in this research can explain 69% probability of bank’s bankruptcy and the other 31% explain by other variable. Predicting Accuracy of the model in this research is 95.2%.Keywords: Bank,PredictingBankruptcy, Accounting Ratios, Market Effect and Logistic Regression.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN KEPUASAN KERJA DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Tanjungpinan Siahaan, Chris Aditya; Savitri, Enni; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research aims to examine the effect of Budgetary Participation and Budget Goal Clarity on the Managerial Performance in the Special District of Tanjungpinang with Job Satisfaction and Commitment Organizational as Moderating Variable at SKPD Tanjungpinang City. The data in this study is the primary data. The population in this study were the local government officials who worked at SKPD Tanjungpinang city. The sampling method used in this study census method. The sample used in this study were 80 respondens. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be conclude: 1) the effect of budgetary participation having an effect on managerial performance, 2) the effect budget goal clarity having an effect on managerial performance, 3) job satisfaction moderate the relationship of budgetary participation towards managerial performance, 4) commitment organizational moderate the relationship of budgetary participation towards managerial performance, 5) job satisfaction moderate the relationship of budget goal clarity towards managerial performance, 6) commitment organizational moderate the relationship of budgetary goal clarity towards managerial performance. All of independent and moderating variable influencing the dependent of 73,8%, while the remaining 26,2% is influenced by other variable that are not observed in this study.Keywords : Budgetary, Performance and Commitment.
Co-Authors ', AL Azhar A ', Kennedy ., Musfialdy Abdul Latif Akrom Mahdi Mahdi Al Azhar L Al-Azhar A Alfiati Silfi Alia Afifah Almasdi Syahza Amir Hasan Amir Hasan Amries Rusli Tanjung Andra Lolija Pramudya Andreas - Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Arfansyah, Arfansyah Armanu Thoyib Ary Gumanti, Tatang Ary Gumanti Aura Abiyyi Aziri, Rahmat Dian Azwir Nasir Azwir Nasir Bryan Yohannes Chandra Halim Darmayanti, Susi Devi Ayu Lestari Devi Safitri Djumahir - Doni Hadiguna Edyanus Herman Halim Elfira Rosa Elfira Roza Fitri Elok Sri Utami Erianti Sawitri Fenti Riansari Figna Frilia, Figna Fionasari, Dwi H. Amir Hasan, H. Amir Herda Nik Abdullah, Nik Herlin, Darsi Hestianur Putri Indrawati, Novita Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kamemy, Laraswisesa Kirmizi Kirmizi, Kirmizi Kirmizi Ritonga kirmizi ritonga Lathif Fathony Liza, Sri Neva Masrul Lubis Meilda Wiguna Mitra Hersandy Mudrika Alamsyah Hasan Muslimah, Kamalia MUZARLIS, AGNES FEBRIKA Nadiah Ocvinitha Rahman Nelly Yulinda Nurhasanah, Dinna Nurul Wahidatun Nisa P, Ribka Martins Piges Nelpion Pratiwi, Septhea Dwi Putra, Adhitya Agri Putra, Adhitya Agri putra, Adithya Agri PUTRI WULANDARI Putri, Azizah Dwiyana Putri, Yochi Lajobhi Rakha Magistra Sumarno Randi Saputra Razi, Riska Fahrul Restu Agusti Rhumeta Rhumeta Ricahyono Riska Natariasari rizka ayuni Rizki Rahmayana Rizon Hidrayadi, Rizon Rofika Rofika, Rofika Said, Jamaliah Satria Adinata, Satria Saumi Aryandini, Saumi Senja Milanda Shafira Aprilia Siahaan, Chris Aditya Simatupang, Abram Heldon Suci Rahma Putri Sudarman Supriono Supriono Susilatri Susilatri Syalam, Hamidah Tatang Ary Gumanti Tatang Ary Gumanti Tatang Ary Gumanti Tatang Ary Gumanti Ary Gumanti Teddy Haryadi Teguh Ade Putra Tressy Fitri Ubud Salim Volta Dianto Volta Diyanto Volta Diyanto Volta Diyanto Volta Diyanto Volta Diyanto Volta Diyanto Wahidatun Nisa, Nurul Yolanda Safitri Nelaz Yulia Efni Yulia Efni Yulia Efni Zabetha, Olinsca