Suriyanti, Linda Hetri
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Published : 4 Documents
Articles

Found 4 Documents
Search

Prediksi Financial Distress Dengan Altman Modifikasi dan Springate Pada Perbankan di Bursa Efek Indonesia Tahun 2015-2017 Wahyuni, Dian; Suriyanti, Linda Hetri
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.44 KB)

Abstract

Tujuan penelitian ini adalah untuk mengetahui prediktor delisting terbaik pada Bursa Efek Indonesia (BEI). Dua prediktor kebangkrutan yang terkenal adalah  Model Altman modifikasi , dan Model Springate. Penelitian ini menggunakan kedua model tersebut untuk memprediksi delisting. Penelitian ini mengambil data perbankan di  BEI tahun 2015 – 2017. Untuk memperoleh perbandingan yang baik, penelitian ini mengambil sampel perbankan secara acak dengan jumlah yang sama banyak untuk kategori yang sama. Penelitian ini menggunakan analisis regresi logistik spss 17. Hasil penelitian ini menunjukkan bahwa Model Altman dan Model Springate cukup mampu memprediksi delisting secara moderat. Dan dari kedua model tersebut model altman modifikasi berdasarkan hasil uji hipotesis menunjukan nilai rata-rata akurasi tertinggi dibandingakan dengan model springate yang digunakan untuk memprediksi kondisi financial distress perbankan.
Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Putri, Annie Mustika; Suriyanti, Linda Hetri; Binangkit, Intan Diane
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.146 KB)

Abstract

Tujuan dari penelitian ini untuk melihat pengaruh hubungan langsung variable independen penerapan standar akuntansi pemerintah, kompetensi sumber daya manusia, variable dependen yaitu kualitas laporan keuangan pemerintah daerah. Data yang digunakan dalam penelitian ini adalah data primer yang berasal dari penyebaran kuesioner kepada pejabat penatausahaan keuangan di satuan kerja perangkat daerah di Kota Pekanbaru, Kabupaten Kampar, dan Kabupaten Rokan Hilir. Analisis data penelitian adalah analisis regresi linier berganda menggunakan SPSS v.17. Hasil penelitian menunjukkan bahwa, Penerapan Standar Akuntansi Pemerintah dan Kompetensi Sumber Daya Manusia berpengaruh positif dan signifikan secara langsung terhadap Kualitas Laporan Keuangan Pemerintah Daerah.
Penilaian Kinerja Sekolah Menengah Pertama (SMP) Dengan Pendekatan Balanced Scorecard (Kajian di SMP N 01 Bandar Sei Kijang Pelalawan) Wahyuni, Dian; Suriyanti, Linda Hetri
Jurnal Akuntansi dan Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.697 KB)

Abstract

An educational institution must be managed like a corporate industry because with the enactment of the law on educational legal entities (BHP Law) by the government, management management in various fields is needed by using the Balance Scorecard approach to measure the performance of Bandar Sei Kijang Pelalawan 01 Junior High School using the following aspects: financial perspective, customer perspective, internal business processes, and learning and growth perspectives. Primary data which is a questionnaire is used to measure both the performance of the customer's perspective and the learning and growth perspective, while the secondary data is used to measure the performance of financial perspectives and internal business processes perspective. This study uses students and teachers and employees of Bandar Sei Kijang 01 Junior High School Pelalawan as respondents. The final results of this study indicate that the performance of SMPN 01 Bandar Sei Kijang Pelalawan is a very good level in general. The financial perspective performance shows a good ratio, which is still having to meet short and long-term obligations to outsiders, while the performance of the customer's perspective from 2016 to 2018 is getting better. In addition, internal business process performance shows a very good level and also the learning and growth perspective performance shows good categories. The result recommends Bandar Sei Kijang Pelalawan 01 Junior High School to (1) try to improve school performance that has a good level in the excellent category, (2) teachers and employees must improve service quality to students, and pay more attention to student learning problems, (3) head schools must be more innovative and creative in facing school problems, so the performance of Bandar Sei Kijang Pelangi 01 Public High School.
Peran Kebijakan Pemerintah Dalam Memoderasi Pengaruh Strategi Bisnis Terhadap Kinerja Usaha Suriyanti, Linda Hetri; Binangkit, Intan Diane
Jurnal Akuntansi dan Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.789 KB)

Abstract

This study aims to determine the effect of business strategies on business performance and the influence of business strategies on business performance through government policies. The sample in this study was food and beverages MSMEs in Pekanbaru. In this study,data was collected in two ways (library research and field research). This study used Moderated Regression Analysis (MRA). Based on the results of the test, it was concluded that business strategies influences government policy. This result shows that business strategies can determine the level of business performance. A business that has a business strategy that is directed precisely and effectively will produce good performance for the business. In addition, the results of the study also concluded that business strategies did not affect business performance through government policies. This is because most businesses that are run are continuing from their parents' business, so that they have a fixed market share and customers. So that government policies do not mediate the influence of business strategies on company performance.