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<![CDATA[PENERAPAN THE LAW OF REPETITION DALAM PEMBELAJARAN PENGANTAR AKUNTANSI ]]>
<![CDATA[Suharyono Suharyono]]>
<![CDATA[ Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 5, No 1 (2021): JURNAL NERACA ]]>
Publisher : <![CDATA[Program Study of Accounting Education FKIP University of PGRI Palembang ]]>
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DOI: 10.31851/neraca.v5i1.5692
<![CDATA[Penelitian ini bertujuan untuk mengetahui penerapan hukum pengulangan untuk meningkatkan kompetensi mahasiswa dalam membuat laporan keuangan berbasis SAK ETAP di Politeknik Negeri Bengkalis. Metode analisis data dalam penelitian ini adalah deskriptif dengan jenis penelitian kualitatif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Data penelitian diperoleh dari mahasiswa Politeknik Negeri Bengkalis Program Studi Akuntansi Publik Terapan semester 6 (enam) yang telah mengikuti pelatihan akuntansi berbasis hukum pengulangan.. Hasil penelitian ini diperoleh berdasarkan hasil tes mahasiswa Program Sarjana Akuntansi Terapan Keuangan Publik semester 6 setelah diberikan pelatihan untuk melaksanakan tes yang nilainya sangat meningkat sebelum diberikan pelatihan. Nilai rata-rata setelah diberikan pelatihan meningkat dari 50 menjadi 98,6.]]>
<![CDATA[ANALISIS KINERJA PEMERINTAH PROVINSI DI INDONESIA ]]>
<![CDATA[Suharyono Suharyono]]>
<![CDATA[ Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 4, No 1 (2020): JURNAL NERACA ]]>
Publisher : <![CDATA[Program Study of Accounting Education FKIP University of PGRI Palembang ]]>
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DOI: 10.31851/neraca.v4i1.4148
<![CDATA[Pemerintah provinsi memainkan peran yang utama dalam memberikan pengadbdian kepada masyarakat. Namun, beberapa pemerintah daerah membutuhkan penilaian kinerja agar menjadi evaluasi untuk upaya yang lebih baik. Nilai penerapan e-government dari kementerian dan opini audit dari BPK yang didapat oleh pemerintah provinsi penting untuk mengukur pencapaian pemerintah provinsi. Studi ini meneliti hubungan antara e-government, opini audit dan kinerja pemerintah provinsi. Populasi yang digunakan dalam penelitian ini mencakup semua pemerintah provinsi di Indonesia. Menggunakan analisis regresi, diperoleh hasil bahwa e-government positif hubungannya terhadap performa pemerintah provinsi. Opini audit juga berhubungan positif dengan kinerja seperti yang diharapkan. Hal ini membuktikan bahwa opini audit dari BPK dan e-government dari Kementerian dapat digunakan sebagai indikator performa pemerintah provinsi.]]>
<![CDATA[Pengaruh Perencanaan Serta Pelaksanaan Dan Penatausahaan Terhadap Pertanggungjawaban Keuangan BUMDESA di Kabupaten Bengkalis ]]>
<![CDATA[Teguh Widodo]]>;
<![CDATA[Suharyono Suharyono]]>
<![CDATA[ At-Tadbir : jurnal ilmiah manajemen Vol 5, No 1 (2021): At-Tadbir : jurnal ilmiah manajemen ]]>
Publisher : <![CDATA[Islamic University of Kalimantan MAB Banjarmasin ]]>
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DOI: 10.31602/atd.v5i1.4144
<![CDATA[This study aims to determine the effect of planning (X1), implementation and administration (X2) variables on accountability (Y). The object of this research is BUMDes in Bengkalis Regency, Riau. The method of determining the sample in this study using purposive sampling with a total sample of 32 BUMDes. The results of the study prove that the planning (X1), implementation and administration (X2) variables for accountability (Y) are partially or simultaneously. This proves that in BUMDes management, planning and implementation as well as administration in accordance with regulations and standard operating procedures will have an impact on optimal BUMDes management accountability.Keywords: Planning, Implementation, Administration, Accountability, BUMDes.]]>
<![CDATA[DAMPAK KRISIS GLOBAL TERHADAP NON PERFORMING LOAN BANK DEVISA NASIONAL ]]>
<![CDATA[Suharyono Suharyono]]>;
<![CDATA[Teguh Widodo]]>
<![CDATA[ Inovbiz: Jurnal Inovasi Bisnis Vol 4, No 2 (2016) ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/inovbiz.v4i2.72
<![CDATA[Abstract: The global crisis has resulted non performing loan (NPL) increased. The measurement of the banks non performing loan ratio is applicable to assess the composite rating of a bank, as the impact of the global crisis toward non performing loan of foreign exchange banks. This study aimed to determine whether there was significant difference between foreign exchange banks non- performing loan before and after the global crisis. The Bank’s non performing loans was measured by comparing the Non-Performing Loan to the total credit. The population of this study was 35 foreign exchange banks. The Hypothesis was tested by using Mann Whitney different test and Independent Sample T Test. The research of this study showed that non performing loan of foreign exchange banks before, during, and after global crisis did not have significant difference. Key words: NPL, Bank, Foreign Exchange, Crisis, global.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KABUPATEN BENGKALIS ]]>
<![CDATA[Suharyono Suharyono]]>
<![CDATA[ Inovbiz: Jurnal Inovasi Bisnis Vol 7, No 1 (2019) ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/inovbiz.v7i1.979
<![CDATA[Tax is one of the sources of financing for national development in order to improve society. Taxes have a very important role to play in state revenues in the present, This happens because taxes are a sure source of contribution to the country. In this regard, the importance of managing tax is a priority for the government. There are various types of taxes imposed on the public, one of which is the Land and Building Tax. This study aims to determine the effect of taxpayer awareness and tax knowledge on taxpayer compliance in paying land and building tax in the city of Bengkalis. The sample in this study were 347 taxpayers in the city of Bengkalis. The sample collection technique used in this study was using non probability sampling by convenience sampling method. The types of data used in this study are quantitative data in the form of values or scores on the answers given by respondents to the questions in the questionnaire. The data source used is primary data. Primary data obtained from direct observation, interviews, questionnaires and observations. The method of data analysis uses the test of validity and reliability test, classic assumption test, multiple regression analysis. Based on the results of the research that has been done, it can be concluded that there is a significant positive influence between the awareness of taxpayers and knowledge of taxation on taxpayer compliance in paying land and building tax.]]>
<![CDATA[ANALISIS HASIL BELAJAR MAHASISWA DALAM MATA KULIAH KOMPUTER AKUNTANSI ]]>
<![CDATA[Suharyono Suharyono]]>;
<![CDATA[Teguh Widodo]]>
<![CDATA[ Inovbiz: Jurnal Inovasi Bisnis Vol 5, No 1 (2017) ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/inovbiz.v5i1.166
<![CDATA[Abstract: Based on SKKNI that one of the competency units that must be mastered by students, the students are able to operate computer accounting applications. This study was conducted to determine whether there are differences in learning results in computer accounting subjects between classes A, B and C. The Test used is Mann-Whiteney nonparametric test. The number of population in this research is 81 students of 3rd semester of D3 Program of Business Administration. The results of this study indicate that the learning achievements or the ability of students in the subject of computer accounting using MYOB between class A, class B and class C is no different. Differences of lecturers who teach computer accounting subjects in each class have no effect toward student learning achievements. Key Words: comparison, score, computer, accounting, students.]]>
<![CDATA[ANALISIS TINGKAT KESEHATAN BANK CAMPURAN DAN BANK ASING DI MASA KRISIS ]]>
<![CDATA[Nazrantika Sunarto]]>;
<![CDATA[Suharyono Suharyono]]>
<![CDATA[ Inovbiz: Jurnal Inovasi Bisnis Vol 4, No 1 (2016) ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/inovbiz.v4i1.33
<![CDATA[Abstract: The global economic crisis has led various global financial ins- titutions suffered losses. Banking ratio measurement is useful to assess the risk base bank rating and growth of banking. This study aims to determine whether there are significant differences between risk base bank rating of foreign banks and joint venture banks before the global crisis until after the global crisis. The risk base bank rating is measured using the ratio of CAMEL. Total population consisted of 23 banks; 15 joint venture banks and 8 foreign banks. In hypothesis testing, different test of Mann Whitney was used. The research proved that the risk base bank rating of foreign banks and joint venture banks before and during the global crisis, during and after the global crisis, and before and after the glo- bal crisis did not have a significant difference. Keywords: CAMEL, Foreign, Joint Venture, Banks, Crisis.]]>
<![CDATA[DAMPAK KRISIS GLOBAL TERHADAP LIKUIDITAS BANK DEVISA NASIONAL ]]>
<![CDATA[Suharyono Suharyono]]>
<![CDATA[ Inovbiz: Jurnal Inovasi Bisnis Vol 3, No 2 (2015) ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/inovbiz.v3i2.29
<![CDATA[Abstract: The global crisis has led banks experienced liquidity problems. The measurement of banks' liquidity ratios is useful to assess the composite rating of a bank, as the impact of the global crisis toward the liquidity of foreign exchange banks. This study aimed to determine whether there was significant difference between the liquidity of foreign exchange banks before and after the global crisis. The Bank’s liquidity was measured using liquidity ratios by comparing current assets to current liabilities. The population of this study was 35 foreign exchange banks. The hypothesis was tested by using Mann Whitney non-parametric different-test. The research of this study showed that the liquidity of foreign exchange banks before and during global crisis had a significant difference. While, the foreign exchange banks liquidity during and after the global crisis, and its liquidity before and after the global crisis did not have significant difference. Key words: Liquidity, bank, foreign exchange, crisis, global.]]>
<![CDATA[PERSEPSI WAJIB PAJAK TERHADAP TAX AMNESTY ]]>
<![CDATA[Mujiono Mujiono]]>;
<![CDATA[Suharyono Suharyono]]>
<![CDATA[ Inovbiz: Jurnal Inovasi Bisnis Vol 5, No 2 (2017) ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/inovbiz.v5i2.252
<![CDATA[Abstract: In Indonesia, various problems occur such as a high practice of tax avoidance, tax evasion, the morality of taxation, administrative requirements, trust institutions, implementation capacity and lower tax payments. The objective of this study to analyze and obtain empirical evidence, as well as examine whether the experience have significant effect on the name, quality and sacrifice, then to test whether the name, quality and sacrifice have a significant effect on the perception of the taxpayer. The total sample consisted of 100 taxpayers both corporate taxpayers and individual. The results of this study prove that the experience have an impact on the name, quality and sacrifice. But the name, quality and sacrifice have not an impact on the perception of the taxpayer.]]>
<![CDATA[Tingkat Kepuasan Konsumen dalam Menggunakan Smartphone Merek Xiaomi pada Mahasiswa Politeknik Negeri Bengkalis ]]>
<![CDATA[Eko Darmawan]]>;
<![CDATA[Suharyono Suharyono]]>
<![CDATA[ Inovbiz: Jurnal Inovasi Bisnis Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/inovbiz.v7i2.1208
<![CDATA[A satisfication of customer is determined from customer perception on performance product or services to satisfy customer want. This research consign to knowing customer standard satisfy from using Xiaomi brand smarthphone of Bengkalis State Polytechnic Students. The type of research that use in this case as quantitative by spreading a questionner to 100 respondent people by using vote sample metode non "probability sampling with snowball sampling". The results of this research is showing that quality of product get mean score 4,13, which is showing the standard of customer satisfy is high. A quality of services get mean score 3,92, which is showing the standard of customer satisfy is high. Emotional get mean score 4,02, which is showing the standard of satisfy customer is high. The price get mean score 4,14 , which is showing the standard of satisfy customer is high. The cost and the easiness get mean score 4,15, which is showing the standard of satisfy customer is high. So, the most dominant factor on affect the standard of satisfy customer from using Xiaomi brand smartphone is a cost and easiness, mean while the factor who do not affect the most from the standard of satisfy customer from using Xiaomi brand smartphone is service quality.]]>
