SWL-Economic
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Browsing SWL-Economic by Author "Basri, Yesi Mutia"
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Item NON FINANCIAL INDICATORS IN PERFORMANCE EVALUATION AND ITS IMPACT ON FINANCIAL PERFORMANCE ( CASE STUDY ON OIL AND GAS COMPANY IN RIAU PROVINCE)(2013-08-28) Basri, Yesi Mutia; Azlina, NurThis study examined non financial indicators based on the concept of balanced scorecard to construct performance evaluation perspectives and then to evaluate financial performance of oil and gas company in Riau Province . Structural Equation Modeling (SEM) is applied to verify the cause-and-effect relationships among performance measurement perspectives and then to construct performance relation model. Samples in this study are finance manager , HR, production and information systems. Respondents include team leader, team mananajer and corporate managers. Prior to the first study conducted interviews with key informants to obtain information about performance measurement done . From the SEM analysis, the study finds that the performance perspective of learning and growth has a positive influence on the Intemal business process perspective; the intemal business process perspective has not influence on the customer perspective (partnership) These results indicate that learning and growth, and internal business perspectives have positive influence on the financial performance but customer perspective (partnership) not influence on financial performance.Item THE RELATIONSHIP BETWEEN ORGANIZATION STRATEGY AND ORGANIZATION PERFORMANCE : THE MEDIATING ROLE OF TOTAL QUALITY MANAGEMENT(2014-09-09) Basri, Yesi MutiaThis study examines the relation between organization strategy of differentiation and cost leadership and total quality management (TQM). Furthermore, it investigates relationship between TQM and organization performance and thus, whether TQM is mediating variable in relationship between organization strategy and organization performance.The empirical data for this study was drawn from a survey of 58 middle/senior managers from sevices firms in Riau. The analysis was conducted using structural equation modeling (SEM).The findings indicate that organization strategy is positively and significantly relation and TQM. TQM relation on performance financial and quality performance. Organization strategy not relation on performance and TQM not mediates the relationship between organization strategy (differentiation and cost leadership) and innovative performance measures . The implication is that TQM needs to be complemented by other resources to more effectively realize the strategy in achieving a high level of performance, particularly innovation.Item RELATIOSHIP BETWEEN CLIMATE OF POLITICS , JOB STRESS, JOB SATISFACTION AND TURNOVER INTENTION ACCOUNTING STAFF IN LOCAL GOVERNMENTS(2013-08-28) Azlina, Nur; Basri, Yesi MutiaThis study investigates relationship between of climate politics job stress, job satisfaction and turnover intention accounting staff contracts in local government. Data were collected through a questionnaire survey of 51 accounting staff contracted by the provincial government of Riau and Bengkalis. Data analyzed by a structural equation model with Partial Least Square (PLS). The result showed climate of politics was positively related to job stress and turnover intention Job stress was negatively related to job satisfaction and positively to turnover intention. Climate of politics was not related to work satisfaction and worksatisfaction was not related to turnover intentionItem STUDI KETIDAKPATUHAN PAJAK : FAKTOR YANG MEMPENGARUHINYA (Kasus pada Wajib pajak Orang Pribadi yang terdaftar di KPP Pratama Tampan Pekanbaru)(2014-09-09) Basri, Yesi Mutia; Surya, Raja Adri Satriawan; Fitriasari, Resy; Novriyan, Rahmat; Tania, Tengku SeptianiThis Study examines affect perceived tax equity, normative expectations (social and moral norms), and legal sanctions (detection risk and penalty magnitude) and religiusitas on Intention non tax compliance and non compliance behavior . In this study, Ajzen’s (1991) Theory of Planned Behavior is used as a theoretical framework to extend and complement extant tax research.The data set of the study was obtained from the survey applied to 100 individual taxpayers in KPP Pratama Tampan-Pekanbaru. The results show equity perception of the tax system and moral norm have significant effect on intention but social norm, detection risk, penalty magnitude, and religiusitas have not significant. Penalty magnitude, religiusitas and intention have significant effect on non compliance behavior.