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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi MEDIA AKRUAL: Jurnal Akuntansi SOLUSI Jurnal Akuntansi : Transparansi dan Akuntabilitas Unri Conference Series: Community Engagement PEKBIS
EMRINALDI NUR DP
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ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH (Periode 2012-2014) Syaidina Efri Saputra; Emrinaldi Nur DP; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to compare the financial performance of conventional banking with Islamic banking in the period 2012-2014 by using financial ratios. Financial ratios used consisted of Capital (CAR), Assets (NPL/NPF), Earnings (ROA, NIM/NOI and BOPO), and Liquiduty (LDR/FDR). The population in this research is 118 companies conventional banking and 11 companies Islamic banking which are listed Bank of Indonesia during the period of 2012-2014 while the amount of the research samples are 20 banks, is 10 conventional banks and 10 islamic banks. This study using hypothesis testing the "Independent Sample t-Test" to see the difference in the financial performance of Islamic banking with conventional banking as a whole. The results showed that Assets (NPL/NPF) and Earnings (NIM/NOI) do not differ significantly between Islamic banks with the conventional banks, Capital (CAR), Earnings (ROA and BOPO) and Liquidity (LDR/FDR) that showed significant differences between Islamic banking and conventional banking. The signifiant value of the Capital Adequacy Ratio (CAR) 0.016, Non Performing Loan/Non Performing Financing (NPL/NPF) 0.055, Return On Assets (ROA) 0.015, Net Interest Margin/Net Operating Income (NIM/NOI) 0,504, Biaya Operasional terhadap Pendapatan Operasional (BOPO) 0.006, and Loan to Deposit Ratio/Financing to Deposit Ratio (LDR/FDR) 0.000.Keywords : CAR, NPL/NPF, ROA, BOPO
PENGARUH PENEGAKAN PERATURAN, SISTEM KOMPENSASI, KETAATAN ATURAN AKUNTANSI DAN MORALITAS APARAT TERHADAP KECENDERUNGAN KECURANGAN AKUTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING SERTA PENGARUHNYA TERHADAP KINERJA INSTANSI PEMERINTAH (Stud Tiffany Pratiwi; Emrinaldi Nur Dp; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to analyze the direct effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward tendency of accounting fraud and the direct effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward unethical behavior and indirect effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward tendency of accounting fraud which is mediated by unethical behavior and the direct effect of tendency of accounting fraud toward perfomance of government agencies. This study was conducted at 27 departments in Pekanbaru with 75 respondents. The data were analyzed by using PLS (Partial Least Square) analysis technique, while the method of determining the sample is by using purposive sampling method. The result shows that rule enforcement and morality of apparatus have direct influence toward tendency of accounting fraud. Nonetheless, compensation system and compliance of accounting rules variable do not have influence toward tendency of accounting fraud. The influence of compensation system, compliance of accounting rules and morality of apparatus was significantly affecting the unetichal behavior, but rule enforcement variable does not have influence toward unethical behavior. The influence of compensation system, compliance of accounting rules and morality of apparatus was significantly affecting the tendency of accounting fraud through unethical behavior. But, rule enforcement does not have significantly affecting to tendency of accounting fraud through unethical behavior.Keywords: tendency of accounting fraud, unethical behavior and PLS (Partial Least Square)
Pengaruh Perputaran Modal Kerja, Struktur Modal Dan Likuiditas Terhadap Profitabilitas Perusahaan Industri & Chemical di Bursa Efek Indonesia Tania Iskandar; Emrinaldi Nur Dp; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to obtain empirical evidence about the effect of working capital turnover, capital structure and liquidity to profitability of industry & chemical company listed in Indonesia Stock Exchange.The population of this study was the entire industry & chemical companylisted in Indonesia Stock Exchange. While the sample consists of industrial & chemical companies listed in Indonesia Stock Exchange in 2008 to 2010. Sampling method used in this study is purposive sampling method, where the sample is selected using specific criteria, in accordance with these criteria, the sample was 45 companies. Analysis of data using multiple linear regression model.The results of this study is Working Capital Turnover has no effect onprofitability (Return On Asset). Company's ability to meet obligations over the medium and long term (Debt to Equity Ratio) has a negative and significant impact on profitability (ROA). Liquidity (Current Ratio) has a positive but not significant effect on profitability (ROA).Keywords: Working Capital Turnover, Debt to Equity Ratio, Current Ratio, Return on Assets
PENGARUH HUBUNGAN EKSEKUTIF DAN LEGISLATIF, LATAR BELAKANG PENDIDIKAN, DIVIDED GOVERNMENT DAN DANA ALOKASI UMUM TERHADAP KETERLAMBATAN PENETAPAN APBD DI KABUPATEN LIMAPULUH KOTA Elmita Sari; Emrinaldi Nur DP; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research was intended to study effect of executive and legislator association, education background, divided government and general allocation fund (DAU) on the Regional Budget Delay. This research used 75 as a sample which legislators consisting of budget board, local governmental budget team (TAPD) and regional working unit (SKPD), the results of the General Election for the Legislatives 2009 and the Direct Elections of District Head of the Year 2010 in Limapuluh Kota regency. The data of this research was collecting by questionnaire which analized by using logistic regression. The result of this research show that executive and legislator association and educational background influence the Regional Budget Delay. While divided government and General Allocation Fund (DAU) does not influence the Regional Budget Delay.Keywords: executive, legislator, association, education, and regional budget delay
Pengaruh partisipasi anggaran, kejelasan tujuan anggaran terhadap kinerja aparat pemerintah daerah : komitmen organisasi, budaya organisasi dan locus of control sebagai variabel moderating (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Shelly Jelita Akhmad; Emrinaldi Nur Dp; Julita '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Performance is achievement implementation representation of an action/program/policy in order to achieved objectives, goals, mission and vision of the organization. In order to achieved these objectives it is necessary to pay attention to participation in budgetary participation and clarity of budget goals also commitment organizational, organizational culture and locus of control in relation to decisions related to the budget. This study aims to examine the effect of budgetary participation and clarity of budget goals toward performance of regional government officials in Pekanbaru by examining organizational commitment, organizational culture, and locus of control with serves as moderating variables.The population in this sudy were 26 SKPDs in Pekanbaru. The sample in this study was one person as head of programming/planning department and two persons as of programming/planning department’s staff by the number of respondents 78 peoples from 26 SKPDs. Data collection method using a questionnaire. Data were analyzed using analysis methods SPSS version 17 with multiple linear regression analysis. The results of this research showed : 1) budgetary participation and clarity of budget goals has a significant positive effect on the performance of regional government officials, 2) organizational commitment can not strengthen the relation between budgetary participation and clarity of budget goals toward performance of regional government officials, 3) organizational culture can strengthen the relation between budgetary participation and clarity of budget goals toward performance of regional government officials, 4) locus of control can strengthen the relation between budgetary participation and clarity of budget goals toward performance of regional government officials.Keywords: Budget participation, Clarity of budget goals, Commitment organizational, Organizational culture, Locus of control, local government officials in Pekanbaru city government.
ANALISIS PERBANDINGAN HARGA SAHAM, NILAI SAHAM DAN ABNORMAL RETURN SAHAM PADA PERUSAHAAN IFR (INTERNET FINANCIAL REPORTING) DAN NON-IFR (NON INTERNET FINANCIAL REPORTING) (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) Finta Isfa Nofianti; Emrinaldi Nur DP; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study examines the difference of stock price, stock value and abnormal return between the company of IFR and the company of NON-IFR. And examines the difference of stock price, stock value and abnormal return between the company of higher degree of information transparency in IFR and the company of lower degree of information transparency in IFR. Population of this research was registrated companies at BEI. The samples used in this research was 99 companies who applied IFR and 99 companies who non applied IFR. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the independent sample t-test analysis. The result of study shows that there are difference of stock price, stock value and abnormal return between the company of IFR and the company of NON-IFR. And there are difference of stock price and stock value between the company of higher degree of information transparency in IFR and the company of lower degree of information transparency in IFR. But the abnormal return between the companies with higher degree of information transparency in IFR do not differ from the companies with lower degree of information transparency in IFR.Keywords: Stock Price, Stock Value, Abnormal Return, Degree of Information Transparency and Internet Financial Reporting (IFR)
PENGARUH ASIMETRI INFORMASI, KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KOTA DUMAI) Yudha Kurniawan; Emrinaldi Nur DP; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Public sector was tool to measure of performance-based budgeting system which used by efficient development process and participative, and the used of performance as benchmark in the achievement of local budgets. However, the performance-based budgeting system could motivate the agent to perform budgetary slack for better future career. The purpose of this research is to explore the influence of information asymetry, budget adequacy, organizational commitment and environmental uncertaintly to the relationship budgetary participation with budgetary slack.The population in this research is 24 office in local goverment (SKPD) of City Dumai. The sampling design of this research is purposive sampling with the final sample 88 people as a two till four echelon . This research used primary data by dissemination of the questionnaire conducted 24 office local government (SKPD) of City Dumai. Technical analyse for test hypothesis simple linear regression and MRA.The results of this research showed that budgetary participation positively significant influence to budgetary slack. Information asymetry and organizational commitment positively significant influence in relationship budgetary participation to budgetary slack. While budget adequacy and environmental uncertaintly unable to influence relationship budgetary participation to budgetary slack.Keywords: Budgetary Participation, Information Asymetry, Budget Adequacy, Organizational Commitment, Environmental Uncertaintly, Budgetary Slack.
PENGARUH BUDGETARY GOAL CHARACTERISTICS, KOMPENSASI TERHADAP KINERJA APARAT PEMDA DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (Studi Kasus pada Dinas-Dinas Kabupaten Rokan Hilir) Tengku Ramona Fitri; Emrinaldi Nur DP; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Performance is achievement implementation representation of an action/program/policy in order to achieved objectives, goals, mission and vision of the organization. This study aimed at re-examining the effect of budgetary goal characteristics, compensation to the performance of local government officials and also to examine whether motivation could act as moderating variables in the public sector organizations. This study uses a purposive sampling method with 72 respondent in different departments. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for windows. The results indicated that budgetary goal characteristics and compensation has a positive and significant effect on the performance of local government officials. The study also resulted that motivation can not to moderate the relationship between budgetary goal characteristics to the performance of local government officials, while motivation is able to moderate the relationship between compensation to the performance of local government officials performances in Rokan Hilir district.Keywords: budgetary goal characteristics, compensation, performance, motivation and moderation.
UJI FAKTOR-FAKTOR YANG MEMPENGARUHI PENGEMBANGAN PENGUNGKAPAN MELALUI PRAKTIK PELAPORAN KEUANGAN BERBASIS INTERNET (INTERNET FINANCIAL REPORTING) (Studi Empiris Pada 100 Perusahaan Terkemuka di Indonesia) Raihanil Jannah; Emrinaldi Nur DP; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to examines the influence factors of the extent of disclosure through the internet-based financial reporting practices. In this research using the extent of disclosure through the internet-based financial practices as dependent variable. Independent variables are age, growth, public ownership, complexity of business, asset-in-place, and company based. The population of this research is a company registered in Indonesia Stock Exchange. While the study sample is a company registered in Indonesia Stock Exchange and in the category of Kompas-100 Index. Data analysis method used to perform hypothesis testing is multiple regression analysis. Hypothesis testing using analysis regression showed that variables public ownership, complexity of business, asset-in-place, and company based can influence the extent of disclosure through IFR practices. While age, and growth of company can’t influence the extent of disclosure through IFR practices.Keywords: IFR, Age, Growth, and Ownership
ANALISIS PENGARUH PENGUNGKAPAN INFORMASI KEUANGAN BASIS INTERNET TERHADAP BIAYA MODAL EKUITAS DENGAN PENDEKATAN PRICE EARNING GROWTH RATIO PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS KOMPAS 100 Rossy Amalina Anjani; Emrinaldi Nur DP; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study examines the influence of internet financial reporting that consists of 4 indicators, content, reporting frequency, technology, and user support to cost of equity capital with price earning growth ratio approach. Sampels in this study are 100 companies that listed in index kompas 100. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression analysis. The result shows that content, reporting frequency, and technology significantly influences cost of equity capital. But user support does not have a significant influence toward cost of equity capital. The result for variables control show that stock return volatility and firm size have significant influences to cost of equity capital, but industry does not have significant influences.Keywords: information, financial, internet, cost, capital
Co-Authors Abd. Rasyid Syamsuri Abdurrahman, Rezi Al Azhar Ali Alfiati Silfi Anak Agung Gede Sugianthara Andreas Andreas Asih ' Azwir Nasir Benediktus Oksanda Devi Safitri Devi Savitri Devy Tresnowati Dinda Niagara Ermaja Diyah Fitri Yulianti Edfan Darlis Eka Hariyani Eka Haryani Elmita Sari Enni Savitri Fadhril Rahmi Yulianto Finta Isfa Nofianti Halimah Tun Sakdiah Hariadi ' Hariadi Hariadi Hariadi Yasni Hengki Wijora Hot Kristian Maryanto Indah Novita Ismail Mubaraq Isworo Wulandari Julita ' Julita - Julita Julita Lia Andriyani Lubis, Armensyah Mai Elva Sundari Marisa Fitria Meilda Wiguna Mela, Nanda Fito Mentari Cefrida S Miswandi ' Mudrika Alamsyah Hasan Nasrizal Nasrizal Nur Azlina Pretty Sakta Riny Purwoko, Agus Puspha Sonia Raihanil Jannah Ramadhan, Muhammad Adzan Ray Farandy Rheny Afriana Hanif Rika Amelia Septiana Rizky Ardhianto Rofika ' Rofika - Rofika Rofika Rora Aprilia Rossy Amalina Anjani Ruhul Fitrios Rusli ' Ryan Patria Ruli Selni Triponika Sari Sempaulus Silalahi Setiawan Harsa Shelly Jelita Akhmad Stephen Lie Suci Oktavia Sufanda, Zerry Syaidina Efri Saputra Tania Iskandar Tengku Irahmah Tengku Ramona Fitri Tiffany Pratiwi Ulfah Rosendi Afrilliani Vavia Yunasih Veronita Wulandari Yogi Andrian Yudha Kurniawan Yuneita Anisma Zulman '