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Published By LPPM Universitas Muhammadiyah Riau

2613-9901, 2089-1768

2021 ◽  
Vol 11 (2) ◽  
pp. 203-212
Author(s):  
Nurhazana Nurhazana ◽  
Muhammad Luthfi iznillah ◽  
Sahat Roy Pianto

The purpose of this study is to see the impact of the CSR program of PT Pertamina RU II Sei Pakning through the analysis of Social Return on Investment and sensitivity. This research is descriptive quantitative by utilizing primary and secondary data. Primary data consists of data obtained from processing observational data and secondary data obtained from various literature sources. Based on the results of the SROI calculations for the four programs, it can be concluded that the social investment made for each program is feasible because all programs have a positive SROI score (more than 1) during the program implementation plan. In accordance with the results of the SROI calculation analysis, four programs from PT Pertamina RU II Sungai Pakning have generated benefits that are greater than the program costs. However, there are still opportunities to increase and expand the scope of benefits from the four programs.


2021 ◽  
Vol 11 (2) ◽  
pp. 185-194
Author(s):  
Uni Mardhotillah ◽  
Diska Arliena Hafni

This research aim to analyze effectiviness of internal control of Covid-19 medicine management avalibility at pharmaceutical installation of Jambi Health Departement. This research is case study research with qualitative approach. The results showed that the pharmaceutical installation of the Jambi Health Office had carried out internal controls well to protect its assets and efforts to increase its managerial activities. The Jambi Health Office Pharmacy Installation has implemented internal control based on COSO standards in managing supplies of special medicines for Covid-19 prevention properly and effectively. This can be proven by the fulfillment of the implementation of 13 indicators (87%) of the 15 COSO indicators that have been carried out by the Pharmaceutical Installation of the Jambi Health Office.


2021 ◽  
Vol 11 (2) ◽  
pp. 264-272
Author(s):  
Agustiawan Agustiawan ◽  
Rama Gita Suci ◽  
Rahmatul Fauziah

The purpose of this study was to partially examine the effect of compliance pressure, time budget pressure, and auditor experience on audit assessments during the Covid-19 Pandemic. Sampling in this study using non-probability sampling with saturated samples. Respondents in this week's study were auditors of new public accounting firms. This research method is a quantitative method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that compliance pressure, time budget pressure, and auditor experience each have an effect on audit assessments during the Covid-19 pandemic.


2021 ◽  
Vol 11 (2) ◽  
pp. 195-202
Author(s):  
Pipin Fitriasari ◽  
Bobby Himawan ◽  
Maria Yanida ◽  
Arif Widyatama

This study aims to examine the relationship between financial literacy and digital innovation on improving the performance of Micro, Small and Medium Enterprises (MSMEs). The research method used is a survey method. The number of respondents used was 56 respondents. The results of this study indicate that financial literacy and digital innovation have no relationship to the performance of MSMEs during the pandemic. Many factors cause this to happen, including the supporting components of the inadequate use of the technology, and many MSME owners who rely on their experience in running their business.


2021 ◽  
Vol 11 (2) ◽  
pp. 251-256
Author(s):  
Fitri Ayu Nofirda ◽  
Dwi Dewisri Kinasih

This study aims to see the effect of branchless banking on financial inclusion. The sample in this study amounted to 96 respondents. The sampling technique used was purposive sampling method. Data collection techniques using primary data in the form of questionnaires and secondary data. This study uses a regression test to test the hypothesis. This study found that branchless banking has a positive effect on the financial inclusion of the people of Kampar Regency, Riau.


2021 ◽  
Vol 11 (2) ◽  
pp. 222-232
Author(s):  
Eka Nuraini Rachmawati ◽  
Restu Hayati ◽  
Linda Hetri Suriyanti

Anomaly occurs when the return earned is not in accordance with the value it should be and makes the capital market inefficient. The anomalies tested were the day of The Week Effect, Week Four Effect, January Effect and Sell In May And Go Away. The population used is 144 Manufacturing stocks listed on the Indonesia Stock Exchange. The data analysis technique used to prove the occurrence of anomalies is the Z-value large sample difference test. This study examines anomalies not only in the short term, but also in the long term. The research results prove that there are no anomalies in manufacturing companies in Indonesia in the long run. In the short term, anomalies can occur, namely the sell in May effect in 2015 and the January Effect in 2017 on manufacturing companies on the Indonesia Stock Exchange.


2021 ◽  
Vol 11 (2) ◽  
pp. 150-158
Author(s):  
Yana Hendriana

This study aims to analyze the correlation between the inflation rate by expenditure group and the level of community mobility based on the location of visits in West Java during the Covid-19 pandemic. The research method used is the quantitative method through descriptive analysis and correlation analysis. This study uses secondary data from the Central Bureau of Statistics and the Google Mobility Report. The results of this study explain that the total inflation rate has a strong correlation with people's mobility to the central location of the economy. Inflation of primary commodities found in the Food, Beverage, and Tobacco group and the Housing, Electricity, and Fuel group has a weak correlation with the level of community mobility. The results of this study can be used as a basis for policymakers in the context of controlling inflation and capturing phenomena that occur related to restrictions on mobility during the Covid-19 pandemic.


2021 ◽  
Vol 11 (2) ◽  
pp. 167-176
Author(s):  
Dwi Widiarsih ◽  
Hefrizal Handra ◽  
Efa Yonnedi

The concept of utilitarian welfare in Indonesia is identically applied to the implementation of the government's fiscal capacity policy. The research design is a quantitative concept, namely an experimental design using the weights of measuring income per capital, taxes, subsidies as a function of Iriani-Tamoka welfare with the central government constraint is to maximize the social welfare of the community. The results of the study found that government behavior in setting the tax burden is identical to utilitarian behavior in maximizing the welfare of its people. The government's transfer policy through social assistance and social security which is distributed to the community as an effort by the government to maximize utility through public welfare under the constraints of subsidy allocation and the multiplier effect caused by the determination of government taxes is identical to Rawlsian's behavior.


2021 ◽  
Vol 11 (2) ◽  
pp. 257-263
Author(s):  
Putri Anggraini ◽  
Sumitro Sarkum ◽  
Novrihan Leily Nasution

Career progress of an employee is the result or work performance of employees who are assessed in terms of quality and quantity based on work standards determined by the organization. Optimal performance, namely performance that meets organizational standards and supports the achievement of organizational goals. In collecting this data using Accidental Sampling, which means that the sampling method involves random employees as the research sample. Using the Slovin formula with an error rate of 5%, The research sample totaled 399 respondents. Respondents in this study were employees who were in South Labuhanbatu Regency using Google Forms which the authors would later distribute on social media such as Facebook, WhatsApp and other social media.


2021 ◽  
Vol 11 (2) ◽  
pp. 241-250
Author(s):  
Siti Samsiah ◽  
Della Hilia Anriva ◽  
Restu Agusti ◽  
Jeny Monika Putri

This study aims to find evidence that there is an effect of participatory budgeting with the performance of the Pekanbaru City Dinas Pekerjaan Umum Dan Penataan Ruang mediated by self-efficacy. In order to support the research evidence, the researchers distributed to the employees of the Pekanbaru City PUPR Office the number of research samples was 122 employees. The hypothesis with Partial Least Square SmartPLS 3 software shows evidence that participatory budgeting and self-efficacy have an influence on managerial performance testing, so the relationship between participatory budgeting also has an effect on self-efficacy. Further hypothesis testing evidence states that self-efficacy does not have a mediating role in the relationship between participatory budgeting and managerial performance.


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