Yesi Mutia Basri
Riau University

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HUBUNGAN ANTARA KEADILAN PROSEDURAL, JOB STRESS, KOMITMEN ORGANISASI DAN KEINGINAN BERPINDAH (Study pada Tenaga Akuntansi di Provinsi Riau dan Kabupaten Bengkalis) Basri, Yesi Mutia
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study investigates relationship between of procedural fairness, job stress, organizationalcommitment and turnover intention accounting staff contracts in local government. Datawere collected through a questionnaire survey of 51 accounting staff contracted by theprovincial government of Riau and Bengkalis. Data analyzed by a structural equation modelwith Partial Least Square (PLS). The result showed procedural fairness was positivelyrelated to job stress and turnover intention, Job stress positively related to turnoverintention, and organizational commitment was negatifly related to turnover intention.Procedural fairness does not direct effect on turnover intention, but mediated organizationalcommitment. The result showed that job stress not relation to organizational commitment.Keywords: Procedural fairness, job stress, organizational commitment, turnover intention
ENGARUH PROSES BISNIS INTERNAL TERHADAP KINERJA FINANSIAL PADA PERUSAHAAN MINYAK DAN GAS DI PROVINSI RIAU Basri, Yesi Mutia
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
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This study examines impact internal business process such rework, cycle time andinnovation on financial performance that measured by cost. The study was conducted on theoil and gas companies in Riau Province. Samples in this study are finance manager, HR,production and information systems. Respondents include team leader, team mananajer andcorporate managers. Prior to the first study conducted interviews with key informants toobtain information about performance measurement done. The results of quantitative testingwith Partial Least Square indicate that rework and innovation have positif impact on cost. Inthis study cycle time not has impact on cost and not mediated relationship rework and cost.Keywords: internal business process, rework, cycletime, innovation and cost
Pengaruh struktur aktiva, profitabilitas, pertumbuhan penjualan, kebijakan deviden dan resiko bisnis terhadap struktur modal pada perusahaan Food And Beverages yang terdaftar di BEI periode 2010-2012 Wijaya, Christina; Agusti, Restu; Basri, Yesi Mutia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This reserach aims to examine and analyze how the effect of asset structure, profitability, sales growth, dividend policy and business risk on capital structure at Food And Beverages companies listed in Indonesia Stock Exchange for 3 years 2010-2012.The analytical method used is multiple regression. Before the t test, first test the classical assumption of normality of the data, autocorrelation, multicollinearity and heteroscedasticity. Once free of the classical assumptions, hypothesis testing using t-test to see the effect of each independent variable on the dependent variable partially.The results of this analysis it is known that the structure of assets and sales growth affects the capital structure. While profitability, dividend policy and business risk does not affect the capital structure of the company 2010-2012 Food And Beverages.Keywords : Capital structure, asset structure, profitability, sales growth, dividend policy and business risk.
Pengaruh Rasio Likuiditas, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Pada Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012 Adelina, Siska; Agusti, Restu; Basri, Yesi Mutia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
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Value of the company can deliver maximum shareholder wealth if the stock price increases. The higher the stock price of a company, the higher shareholder wealth. Value of the company is a reflection of the addition of a number of companies with debt equity firm. There are several factors that affect the value of the company, some of which are liquidity ratios, leverage and profitability. The purpose of this study was to determine the effect Liquidity Ratio, Leverage and Profitability on Firm Value.The results of this study are as follows: 1) There is no influence of variables liquidity (current ratio) of the value of the company; 2) There is no influence of variables Leverage (Debt to Equity Ratio) of the value of the company; 3) There is the influence of variable Profitability (Return on Equity) of the value of the company; 4) As much as 31.5% variation in the dependent variable, Tobins Q (enterprise value), can be explained by the variation of the three independent variables are the Current Ratio, Debt to Equity Ratio, and Return on Equity, while the remaining 68.5% is influenced by other factors not be included in the regression model.Keywords: Current Ratio, Debt to Equity Ratio, Return on Equity, and Tobins Q
Pengaruh Rasio Likuiditas,Rasio Profitabilitas dan Rasio Pasar terhadap Return Saham Pada Perusahaan Yang Tergabung Dalam Indeks LQ 45 Di Bursa Efek Indonesia Siska, Noviarma; Agusti, Restu; Basri, Yesi Mutia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The liquidity ratio is used to measure the companys ability to meet obligations to parties outside the company or within the company that have matured. If the company is able to meet its obligations, the company said in a liquid state. Current Ratio (CR) is a ratio to measure a companys ability to pay short-term obligations or debt immediately due at the time billed as a whole .The ratio is the ratio of profitability to assess the ability of the company to make a profit. The results of these measurements can be used as an evaluation of the performance of management, whether they are working effectively or not. Return on Assets is a measure of a companys ability to generate profits with all the assets owned by the company (Kasmir 2008). Return on equity is a financial analysis tool for measuring profitability. This ratio measures the companys ability to generate profits based on certain capital. Return on equity is a profitability measure from the point of view of shareholdersMarket ratio is a ratio that is often used in special and capital markets that describes a situation or state of the companys achievements capital market (Harahap, 2004). Price Earning Ratio (PER) is a way of measuring how much investors assess corporate profits generated. Darmadji and Fakhrudin (2006) Price Earning Ratio (PER) describe the market appreciation of the companys ability to generate profits. Price Book Value (PBV) is a ratio used to measure the market performance of the stock market price of the book value (Ang, 1997). According Ratnasari (2003) Value Price Book Value (PBV) which indicates greater market price of such shares higher as well.Keyword : Stock Returns
Analisis Pengaruh Rasio Keuangan Risk Based Capital dan Early Warning System Terhadap Harga Saham (Studi Empiris pada Perusahaan Asuransi yang Listing di BEI tahun 2008 - 2012) Hapsari, Tania; Basri, Yesi Mutia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This research aimed to examine the effect of Financial Risk Based CapitalRatio and Early Warning System consisting of; Claims Expense Ratio, Liquidity Ratio, Agents Balance to Surplus Ratio and Growth Rate on Stock Price Premiums on insurance companies listed on the Stock Exchange in 2008-2012. The population in this research is the insurance company listed on the Indonesia Stock Exchange in the year 2008-2012. There are 11 insurance companies listed on the Indonesia Stock Exchange in the year 2008-2012. Based on purposive sampling method was obtained 9 Insurance companies as samples in this study. This research was conducted with the multiple linear regression method, the processing of data using SPSS for Windows version 20. The result of this research showed that liquidity ratio significantly affect the stock price on the insurance companies listed on the Stock Exchange 2008-2012 period. But the risk-based ratio, the ratio of claims expenses, agents balance to surplus ratio and the ratio of premium growth did not significantly affect the stock price on the insurance companies listed on the Stock Exchange 2008-2012 period. As for the test results showed that the coefficient of determination value of Adjusted R2 of the model research was 0.763. The condition means that the independent variables are risk-based capital ratio, the ratio of claims expenses, liquidity ratio, the ratio of agents to balance the surplus and premium growth rate of 76% has effect on the dependent variable is the stock price on the insurance companies listed on the Stock Exchange in 2008 -2012. As for the rest, 24% are influenced by variables or other factors not examined in this research.Keywords: Financial Risk Based Capital Ratios, Financial Ratios EarlyWarning System,Claims Expense Ratio, Liquidity Ratio, AgentsBalance to Surplus Ratio, Premium Growth Ratio, Stock Price.
Pengaruh profesionalisme, gaya kepemimpinan, lingkungan kerja dan kecerdasan emosional terhadap kinerja pengelola keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Indragiri Hilir NS, Zulfardiansyah; Ratnawati, Vince; Basri, Yesi Mutia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of this research was to determine the effect of professionalism, leadership style, work environment and emotional intelligence on the performance of financial manager in SKPD regency Indragiri Hilir. The sample of this research amounted to 80 people , while the population of this research is a financial manager in the enviroment SKPD regency Indragiri Hilir. The data was collected using a questionnaire which was then analyzed by multiple regression linier. The results show that the professionalism, leadership style, and emotional intelligence have a significant effect on the performance of financial manager in SKPD regency Indragiri Hilir, whereas no significant effect on the work environment. Donations effect of independent variables on the dependent variable is equal to 65.9 % .Keywords : financial manager Performance , Professionalism , Leadership Style , Emotional Intelligence and Work Environment
ANALISIS PENGARUH ANTARA LABA AKUNTANSI, LABA TUNAI, DAN ARUS KAS OPERASI TERHADAP DEVIDEN KAS PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE YANG TERDAFTAR DI BURSA EFEK INDONESIA Azfash, Ryezky Ramayandez; Basri, Yesi Mutia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of this study to determine the influence of accounting profit, cash profit, and cas flow operation on the cash dividend wholesale and retail trade companies in Indonesia Stock Exchange. In data collections, the author collected secondary data in which companies’ financial statement from 2007-2012 periods. The methods that used to chose the sample were purposive sampling. There are 7 companies that used as a sample in accordance with the criteria of purposive sampling. In the analysis, accounting profit, cash profit, and cash flow operation as variable independent and cash dividend as variable dependent. The results of the analyisis showed accounting profit give influence in the companies’ decision making to distribute cash dividend on the next period compared cash profit and cash flow operation. Keywords: Accounting profit, cash profit, cas flow operation, cash dividend.
Analyse Profitability, Asset Growth, Deviden Payement, Interest Rate and Inflation Rate to Capital Structure of Consumer Goods Companies listed in Indonesian Exchange for period 2009-2011 Suryani, Lasni Herti; Basri, Yesi Mutia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This research is done to give empiric proof about the effects of profitability, asset growth, deviden payment, interest rate and inflation rate to capital structure of consumer goods companies listed in Indonesian Stock Exchange for period 2009-2011. The population of this research are 33 consumer goods companies that is used as samples in this research. The analytical method used in this research is multiple linear regression with the help of SPSS program ver. 17,0. From the test result, regression simultan test (test F) shows that all independent variables (profitability, asset growth, deviden payment, interest rate and inflation rate) have significant effect to capital structure variable , partial regression tests (test T) shows that asset growth variable and deviden payment have significant effect on capital structure variable. The effect caused by this four independent variables all together with the dependent variables is 31,60%, while the rest of 68,40% is affected by other variables that is not include in this research. The result of this research shows that only asset growth and deviden payment have the significant effect to capital structure, while the other variables (profitability, interest rate and inflation rate) have insignificant effect to capital structure. Keywords: Capital Structure, Profitability, Asset Growth, Deviden Payment, Interest Rate, and Inflation Rate
PENGUKURAN KINERJA NON FINANSIAL DALAM MENINGKATKAN KINERJA FINANSIAL : STUDY LITERATUR Basri, Yesi Mutia
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
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This paper is a study literature concerning non-finansial measures for financialperformance purposes. Its purpose is making a literature review concerning the useof non-financial performance for performance measures and relation non financialperformance on financial performance. The literature review is related to (a)limitations of finansial measures; (b) the reason of used nonfinancial performance(c) benefit non financial measure (d) privious research in non financial performanceand financial performance.Key Words: Non-financial measures, non-financial information, performancemeasures.