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All Journal Jurnal Manajemen Terapan dan Keuangan Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) PEKBIS Journal of Business Studies and Management Review
Reni Yustien
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH GENDER, LATAR BELAKANG PEKERJAAN, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK Dewi Fitriyani; Eko Prasetyo; Reni Yustien; Achmad Hizazi
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.530

Abstract

The successful of implementation of the tax collection system and self assessment system have correlation with the characteristic of taxpayers. The characteristics of taxpayers can be seen from gender, occupation background and level of education. This research aims to proof empirically influence of gender, occupation and education to taxpayers’ compliance. The population in this research is individual taxpayers who has NPWP and registered in KPP Pratama Jambi City. The method of sampling uses nonprobability sampling with convenience sampling. The hypotheses are tested using analysis of variance (anova). Based on anova results, gender has no influence to taxpayers’ compliance, while occupation background and level of education has influence to taxpayers’ compliance in fulfilling tax obligations. In addition, there are also joint effect of gender, occupation background and level of education to taxpayers’ compliance.
PENGARUH SIZE, PROFITABILITAS DAN KINERJA LINGKUNGAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR Reni Yustien; Wirnie Eka Putra; Melyza Melyza
Jurnal Manajemen Terapan dan Keuangan Vol. 1 No. 2 (2012): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v1i2.1828

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh size perusahaan, profitabilitas dan kinerja lingkungan terhadap corporate social responsibility disclosure dalam laporan tahunan perusahaan manufaktur di Indonesia. Tema pengungkapan terdiri dari : tema lingkungan, energi, produk / konsumen, kesehatan dan keselamatan tenaga kerja, lain-lain tenaga kerja, keterlibatan masyarakat, umum. Sampel dalam penelitian ini berjumlah 15 perusahaan manufaktur pada tahun 2009-2011 sehingga objek pengamatan berjumlah 45 perusahaan. Analisis data yang digunakan adalah analisis regresi linier berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa size perusahaan dan kinerja lingkungan mempengaruhi corporate social responsibility disclosure dalam laporan tahunan. Tetapi, penelitian ini tidak bias membuktikan bahwa profitabilitas mempengaruhi corporate social responsibility disclosure.
ANALISIS KUALITAS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PADA PUSAT PENDAPATAN DAN PUSAT BIAYA RUMAH SAKIT TIPE B DI JAWA BARAT Reni Yustien
Jurnal Manajemen Terapan dan Keuangan Vol. 1 No. 2 (2012): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v1i2.1829

Abstract

Penelitian bertujuan untuk menganalisis kualitas penerapan sistem pengendalian manajemen pada pusat pendapatan dan pusat biaya Rumah Sakit Umum Daerah (RSUD) tipe B di Jawa Barat. Survey dilakukan terhadap 40 responden yaitu pejabat struktural yang berhubungan dengan pusat pendapatan dan pusat biaya pada 10 RSUD tipe B di Provinsi Jawa Barat. Data dikumpulkan menggunakan kuisioner dan dianalisis menggunakan distribusi rentang antar kuartil. Hasil penelitian menunjukkan bahwa penerapan struktur pengendalian manajemen pada pusat pendapat dan pusat biaya RSUD tipe B di Provinsi Jawa Barat berkualitas sangat baik dengan skor tanggapan responden 90,20%, sedangkan kualitas penerapan proses pengendalian manajemen pada pusat pendapatan dan pusat biaya berkualitas baik dengan skor tanggapan responden 85,15%.
Penerapan Corporate Social Responsibility, Corporate Governance, Komitmen Manajemen dan Etika Bisnis Terhadap Reputasi Organisasi Pada Perusahaan PT. Pertamina di Kabupaten Muaro Jambi Reni Yustien; Andi Mirdah
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 1 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v5i1.9249

Abstract

Corporate Social Responsibility (CSR) is a concept that can bring companies to carry out its responsibilities to the environment and society. Companies are required to be socially responsible. This happens because there are economic disparities between businesses that often have negative impacts on the environment. It is the background of the emergence of the concept of CSR. Along with the rapid development of the world sector. Various private sector, governments, organizations, communities, education, seeks to define and promote the social responsibility of the business sector in relation to society and the environment. PT. Pertamina, which is in the district Muaro has implemented several CSR activities by paying attention and contribution to the development community around its area of ​​operations through its Corporate Social Responsibility (CSR) based on management planning. The company's role in managing the resources responsible for managing the resources entrusted by society with both a liability (compulsory). The implementation of CSR in companies pertamina impact also on the implementation of CSR programs with a level of consistency to the Corporate Governance, Management Commitment, Business Ethics as a system that directs and controls the company as a form of liability because the regulations governing the balance of the company with the environment that is realized through CSR. This study aims to prove the influence of Corporate Social Responsibility (CSR), Corporate Governance, Management Commitment, Business Ethics on Organizational Reputation at Pertamina Company located in the district Muaro Jambi Province. Keywords: Corporate Social Responsibility (CSR), Corporate Governance Practices, Management Commitment, Business Ethics and Organizational Reputation
PENGARUH PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PADA PUSAT PENDAPATAN DAN PUSAT BIAYA TERHADAP KINERJA MANAJERIAL RUMAH SAKIT UMUM TIPE B DI PROVINSI JAWA BARAT Reni Yustien
PEKBIS Vol 4, No 01 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.854 KB) | DOI: 10.31258/pekbis.4.01.%p

Abstract

Penelitian bertujuan untuk menganalisis pengaruh sistem pengendalian manajementerhadap kinerja manajerial Rumah Sakit Umum Daerah (RSUD). Survey dilakukanterhadap 60 responden yaitu pejabat struktural yang berhubungan dengan pusatpendapatan dan pusat biaya pada 10 RSUD tipe B di Provinsi Jawa Barat. Datadikumpulkan menggunakan kuisioner dan dianalisis dengan menggunakan regresilinier dan berganda. Analisis data dan pengujian hipotesis dilakukan denganmenggunakan analisis jalur. Hasil penelitian menunjukkan bahwa : 1) Penerapanstruktur pengendalian manajemen berpengaruh positif terhadap prosespengendalian manajemen; 2) Penerapan struktur pengendalian manajemenberpengaruh positif terhadap kinerja manajerial; 3. Penerapan proses pengendalianmanajemen berpengaruh positif terhadap kinerja manajerial; 4. Penerapan strukturpengendalian manajemen melalui proses pengendalian manajemen berpengaruhpositif terhadap kinerja manajerial.
The INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS Ocha Ananda; Sri Rahayu; Reni Yustien; Erwita Dewi
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW Vol. 7 No. 2 (2024): JBSMR, Vol 7 No.2 June 2024
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v7i2.31907

Abstract

This study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud. The population in this study are Transportation & Logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample in this study was selected using a purposive sampling technique and obtained a sample of 75 observation data. The analysis method in this study uses multiple linear regression which is processed using SPSS 25 software. The results showed that External Pressure affected Financial Statement Fraud. While Ineffective Monitoring, Change in Auditor, Change in Directors, and Frequent Number of CEO Pictures do not affect Financial Statement Fraud.
Co-Authors Achmad Hizazi Andi Mirdah Dewi Fitriyani Erwita Dewi Melyza Melyza Ocha Ananda P. Eko Prasetyo SRI RAHAYU Wirmie Eka Putra