Suryani, Febdwi
Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Sistem dan Prosedur Pengendalian Internal Pemberian Kredit pada UED SP Desa Tanah Merah, Siak Hulu, Kampar Suryani, Febdwi
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.593 KB) | DOI: 10.31539/costing.v1i1.66

Abstract

This study aims to analyze the internal control system and procedures of lending activities in UEDSP Desa Tanah Merah Kecamatan Siak Hulu Kabupaten Kampar. Internal control of lending activities to an organizations is one important aspect. Data resources used in this study are from interview and questionnaires by the UEDSP managers and the datas were analyzed by descriptive method and sign test. The result found that internal control of lending activities of UED SP Desa Tanah Merah has been running effectively in organizational structure, authorization system and recording procedures, healthy practices and qualified management. Keywords: Internal Control System and Procedure, Lending Activities
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 Suryani, Febdwi; Wisely, Vincent
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 1 No 2 (2016): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat, Sekolah Sekolah Tinggi Ilmu Ekonomi Pelita Indonesia Pekanbaru

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Abstract

The purpose of this study was to determine the effect of Capital, Asset Quality, Management, Earning Ability, and Liquidity in partial and simultaneous ways towards the stock return on banks that are listed on the Indonesia Stock Exchange. The population in this study included 41 banks which were registered in Indonesia Stock Exchange for the period of 2011-2013. The research samples were determined using purposive sampling method and resulted in 22 companies. Data collection techniques used in this study were documentary data collection, internet access, and literature review. The data was analyzed using descriptive and multiple regression formula. The independent variables in this study which were the ratio of CAMEL (Capital Adequacy Ratio / CAR, Return on risked Assets / RORA, Operating Expense on Operating Income / OEOI, Earning Per Share / EPS and Loans to Deposit Ratio / LDR) simultaneously affected the stock return on banks listed on the Indonesia Stock Exchange. Partially, all independent variables significantly affected the stock return. Only Operating Income Operating Expense / OEOI did not significantly affect stock returns in this study. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Capital, Asset Quality, Management, Earning Ability, dan Liquidity secara parsial dan simultan terhadap return saham pada bank yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perbankan yang terdaftar di Bursa Efek Indonesia dalam periode 2011-2013 yaitu sebanyak 41 perbankan. Sampel penelitian ditentukan dengan metode purposive sampling sehingga jumlah sampel sebanyak 22 perusahaan. Teknik pengumpulan data dalam penelitian ini adalah pengumpulan data documenter, akses internet, dan studi pustaka. Analisis data menggunakan metode deskriptif dan formula regresi berganda. Variabel independen dalam penelitian ini yaitu rasio CAMEL (Capital Adequacy Ratio / CAR, Return on risked Assets / RORA, Operating Expense on Operating Income / OEOI, Earning Per Share / EPS and Loans to Deposit Ratio / LDR) secara simultan mempengaruhi return saham pada bank yang terdaftar di Bursa Efek Indonesia. Secara parsial, semua variabel independen berpengaruh secara signifikan terhadap return saham pada bank yang terdaftar di Bursa Efek Indonesia. Sedangkan variabel Operating Income Operating Expense / OEOI tidak berpengaruh secara signifikan terhadap return saham dalam penelitian ini.
PENGARUH DARI PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA PEKANBARU Suryani, Febdwi; Fadrul, Fadrul; Pujiono, Pujiono
Bilancia : Jurnal Ilmiah Akuntansi Vol 2 No 4 (2018): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Pelita Indonesia Pekanbaru

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Abstract

This purpose of this research is to analyze the effect of taxpayers knowledge, taxpayer awareness, and the fiscus service quality on taxpayer compliance. The population in this study was taken from all taxpayers registered at Pekanbaru Senapelan KPP and Pratama Tampan KPP. The number of individual taxpayers registered in the two service offices in 2016 was 232,477. Data collected by distributing questionnaires to 100 respondents. Data is analyzed by multiple linear analysis.Analysis data show that is significant effect between the knowledge of taxpayers on taxpayer compliance, significant effect between the awareness of taxpayers on taxpayer compliance, significant effect between the quality of tax services for taxpayer compliance. Results of first coefficient determination hypothesis test is 75%, the rest is 25%, second hypothesis is 82%, the rest is 18%. Meanwhile, the third hypothesis is 51% the rest is 49% effect by other variables like tax justice, tax sanctions, increased tax revenues, tax socialization, attitude of taxpayers and etc. T table valuein this research was 1.984, whereast countfrom first hypothesis of 2.821> 1.984,  second hypothesis is 2.967> 1.984, and the third hypothesis -2.296> -1.998. Penelitian ini bertujuan untuk menganalisis tentang pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini diambil dari semua wajib pajak OP yang terdaftar di KPP Pekanbaru Senapelan dan KPP Pratama Tampan.  Adapun jumlah wajib pajak orang pribadi yang terdaftar dikedua kantor pelayanan tersebut pada tahun 2016 sebanyak 232.477 orang. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 100 responden.Data dianalisis dengan menggunakan analisis linear berganda.Hasil analisis menemukan bahwa terdapat pengaruh signifikan antara pengetahuan wajib pajak terhadap kepatuhan wajib pajak, terdapat pengaruh signifikan antara kesadaran wajib pajak terhadap kepatuhan wajib pajak, terdapat pengaruh signifikan antara kualitas pelayanan fiskus terhadap kepatuhan wajib pajak. Hasil pengujian koefisien determinasi hipotesis pertama sebesar 75% sisanya 25%, hipotesis kedua sebesar 82% sisanya 18%, sedangkan hipotesis ketiga sebesar 51% sisanya 49% dipengaruhi oleh variabel lain seperti seperti keadilan pajak, sanksi perpajakan, peningkatan penerimaan pajak, sosialisasi perpajakan, sikap wajib pajak dan lain-lain. Nilai t tabel dalam penelitian ini sebesar 1,984, sedangkan t hitung dari hipotesis pertama sebesar 2,821>1,984, hipotesis kedua sebesar 2,967> 1,984, hipotesis ketiga sebesar -2,296> -1,984.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI (HPP) READYMIX DALAM PENENTUAN HARGA JUAL PADA PT. RIAU BETON MANDIRI Suryani, Febdwi; Yuliana, Yuliana
Bilancia : Jurnal Ilmiah Akuntansi Vol 3 No 2 (2019): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Pelita Indonesia Pekanbaru

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Abstract

This research aims to determine the calculations of production cost applied by PT. Riau Beton Mandiri using the full costing method and variable costing method. Data collected included primary data and secondary data. Primary data was obtained from direct interviews with stakeholders which are the company and direct observation of the activity of readymix production. Secondary data was obtained from relevant books, journal, literature and data available about readymix production of PT. Riau Beton Mandiri. The method used was descriptive comparative method which was the analysis that compares the calculation of the cost of production which was applied by the company using the full costing and variable costing methods. Moreover, it also analyzed the breakeven point on PT. Riau Beton Mandiri. The research results indicate that from the three calculations of cost of production, variable costing method will give the lowest cost of production result than the full costing and the method used by the company. There is a difference because the cost of production calculation used by company is traditional where the labour cost and overhead cost are not calculated specifically. Meanwhile, the variable costing method only burdens the variable production cost. Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi yang diterapkan oleh PT. Riau Beton Mandiri, dengan menggunakan metode full costing dan metode variable costing. Data yang dikumpulkan meliputi data primer dan data sekunder. Data primer didapatkan dari hasil wawancara langsung dengan pihak terkait yaitu pihak perusahaan dan pengamatan secara langsung terhadap aktivitas produksi readymix. Data sekunder diperoleh dari buku-buku terkait, jurnal, literatur serta data-data yang ada yang berkaitan dengan produksi readymix pada PT. Riau Beton Mandiri. Metode yang digunakan adalah metode deskriptif komparatif yaitu analisis yang membandingkan antara perhitungan harga pokok produksi (HPP) yang diterapkan oleh perusahaan dengan menggunakan metode full costing dan variable costing. Selain itu, juga menganalisa titik impas pada PT. Riau Beton Mandiri. Hasil penelitian menunjukkan bahwa dari ketiga hasil perhitungan HPP menunjukkan bahwa menggunakan metode variabel costing memiliki HPP yang paling rendah dibandingkan yang diterapkan oleh perusahaan dan metode full costing. Perbedaan tersebut disebabkan karena perhitungan HPP yang digunakan perusahaan masih tradisional, dimana biaya tenaga kerja dan biaya overhead pabrik tidak diperhitungkan secara rinci. Sedangkan metode variable costinghanya membebankan biaya produksi variabel saja.