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All Journal Jurnal Akuntansi Multiparadigma Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Mamangan Social Science Journal
Yefni Yefni, Yefni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENGARUH KINERJA KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI DAN DAMPAKNYA TERHADAP TINGKAT PENGANGGURAN DI PROVINSI RIAU Nurulita, Suci; Arifulsyah, Hamdani; Yefni, Yefni
Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.849 KB) | DOI: 10.22216/jbe.v3i3.3350

Abstract

The purpose of this research is to examine the effect of regional financial performance on economic growth and its impact on unemployment rate in Riau Province. Measurement of regional financial performance are independence ratio, effectiveness ratio, and efficiency ratio. The economic growth is measured by using the growth rate of GRDP. For unemployment is measured by the percentage of unemployment rates. The sample is 12 Local Government in Riau Province for five years research that’s from year 2011 until 2015. Data analysis used in this research is path analysis method. The results of this study indicate that there is no significant influence between the independence ratio and effectiveness ratio of the region to the economic growth of Riau Province. As for the efficiency ratio, there is a significant influence between efficiency ratio to economic growth in Riau Province. In addition, the results of this study also shows that there is no significant influence between independence ratio and efficiency ratio of the region to the unemployment rate in Riau Province through the economic growth variable of Riau Province. As for the effectiveness ratio, there is a significant influence between effectiveness ratio to the unemployment rate through economic growth in Riau Province.Tujuan dari penelitian ini adalah untuk meneliti pengaruh kinerja keuangan daerah terhadap pertumbuhan ekonomi dan dampaknya terhadap tingkat pengangguran di Provinsi Riau. Pengukuran kinerja keuangan daerah berupa rasio kemandirian, rasio efektifitas, dan rasio efisiensi. Pertumbuhan ekonomi pada penelitian ini diukur dengan menggunakan laju pertumbuhan PDRB atas dasar harga konstan dengan tahun dasar 2010 menurut lapangan usaha dengan migas. Untuk pengangguran diukur dengan persentase tingkat pengangguran yang ada di masing-masing daerah tersebut berdasarkan data tingkat pengangguran terbuka. Sampel penelitian ini adalah 12 Pemerintah Daerah di Provinsi Riau selama 5 tahun penelitian yaitu dari tahun 2011 hingga 2015. Analisis data yang digunakan dalam penelitian ini adalah metode analisis jalur. Hasil penelitian ini mengindikasikan bahwa tidak terdapat pengaruh yang signifikan antara rasio kemandirian dan rasio efektivitas keuangan daerah terhadap pertumbuhan ekonomi Provinsi Riau. Sedangkan untuk rasio efisiensi, terdapat pengaruh yang signifikan antara rasio efisiensi terhadap pertumbuhan ekonomi di Provinsi Riau. Selain itu, hasil penelitian ini juga menunjukkan bahwa tidak terdapat pengaruh yang signifikan antara rasio kemandirian dan rasio efisiensi keuangan daerah terhadap tingkat pengangguran di Provinsi Riau melalui variabel pertumbuhan ekonomi Provinsi Riau. Sedangkan untuk rasio efektivitas, terdapat pengaruh yang signifikan antara rasio efektivitas terhadap tingkat pengangguran melalui pertumbuhan ekonomi di Provinsi Riau.
LEBIH PENTING MANA SUSTAINABILITY REPORT ATAU LABA BAGI PERUSAHAAN PERKEBUNAN? Rangkuti, Hamdani Arifulsyah; Yuliantoro, Heri Ribut; Yefni, Yefni
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10021

Abstract

Abstrak: Lebih Penting Mana Sustainability Report atau Laba bagi Perusahaan Perkebunan? Penelitian ini berusaha untuk menemukan penjelasan lebih rinci mengenai determinasi sustainability report bagi kinerja keuangan perusahaan perkebunan. Metode yang digunakan adalah regresi linear berganda pada14 perusahaan perkebunan yang listed di Bursa Efek Indonesia (BEI) dari tahun 2013 sampai 2017. Penelitian ini menemukan bahwa laba lebih berperan penting daripada sustainability report. Laporan ini sudah diwajibkan bagi perusahaan yang listed di BEI namun belum memiliki hukuman yang tegas bagi yang belum membuatnya. Oleh karena itu, regulator perlu menindak tegas pelaku yang yang tidak melampirkan laporan berkelanjutannya atau membuat laporan berkelanjutan itu hanya sekedarnya saja Abstract: Which is Important between SR or Profit for Plantation Corporations? This study seeks to find a more detailed explanation of the determination of sustainability reports for the financial performance of plantation companies. The method used is multiple linear regression on 14 plantation companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. This study found that earnings play a more important role than sustainability reports. This report is required for companies listed on the IDX but hasn’t strict penalties for those who have not made it. Therefore, regulators need to take firm action against actors who don’t attach their sustainability report or make the sustainability report only modestly.
The Implementation of The Village SDGS Program: Factors and Importance Performance Analysis Yefni, Yefni; Rosmita, Rosmita; Lubis, Rina Silvya; Akbar, Y Rahmat; Saadoon, Abather
Jurnal Ilmu Sosial Mamangan Vol 13, No 1 (2024): Jurnal Ilmu Sosial Mamangan Accredited 3 (SK Dirjen Ristek Dikti No. 158/E/KPT/
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v13i1.7705

Abstract

The implementation of the Village SDGs program is expected to improve the welfare of village communities. However, the large number of SDGs indicators means that the implementation of this program is not focused and does not get optimal results. This research aims to find out what factors in the Village SDGs program are important issues for the people of the Kepulauan Meranti district and how the performance of the Village SDGs program compares with the expectations of the people of the Kepulauan Meranti District. The theory used is the Theory of Sustainable Development by Jeffrey Sachs in 2015. The method used is cross-sectional quantitative analysis with factor analysis and importance performance analysis techniques. The respondents in this research were the people of Meranti Islands Regency, Riau Province, totaling 382 participants from each sub-district. The research results show that all variables in the Village SDGs program are priority factors and important problems for the people of Meranti Islands Regency, especially the SDGs (X1) program, namely the problem of poverty alleviation. The results of the important performance analysis show that the variables in quadrant I are X1, X6, X9, X12 and the variables in quadrant II are X2, X4, X5, X16. The variables in quadrant III are X8, X10, X11, X13, X15 and the variables in quadrant IV are X3, X7, X14, X17, X18. The novelty in this research is the implementation of the village SDGs program from the local community's perspective.
Co-Authors Akbar, Y Rahmat Arifulsyah, Hamdani Heri Ribut Yuliantoro, Heri Ribut Lubis, Rina Silvya Rangkuti, Hamdani Arifulsyah Rosmita Rosmita, Rosmita Saadoon, Abather Suci Nurulita