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Al Azhar A
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kampa Dian Sari Apriwinata; M Rasuli; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is to analyze the influence of the quality of human resources, leadership style, Information Technology and Motivation toward the Implementation of Accounting Standards Based on Accrual Government. This study uses a Population of employees who work in the work Unit of Kampar district. Sampling method in this research is purposive sampling. Total sample amounted to 116 respondents. This Study Uses Primary data in the form of questionnaires given to the respondents. Then, the variabel Quality of Human Data Source, Leadership Style, Information Technology and Motivation Moderation variablestested using multiple linear regression analysis using SPSS 20.1 software. Prior to the regression test, the data were first tested using the data quality test and the classical assumption test. The results of this study indicate that the Quality of Human Resources, Leadership style, Information Technology and Moderation of Motivation have a positive effect on the Implementation of Accrual Based Government Accounting Standards.Keywords: Quality of Human Resources, Leadership Style, Information Technology, Motivation, Implementation of Accrual Based Government Accounting Standards.
PENGARUH SISTEM AKUNTANSI PEMERINTAH DAERAH, PENGENDALIAN AKUNTANSI, KETAATAN PADA PERATURAN PERUNDANGAN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris Pada OPD Kabupaten Rokan Hilir) Chaira Astami Putri Br.Butar-Butar; Yesi Mutia Basri; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of the application of local government accounting systems, accounting controls, compliance with legislation on the performance of government accountability rokan downstream. The population in this research is 28 units of Rokan Hilir work. Samples taken as many as 127 respondents. The type of data used is primary data with data collection method using questionnaire. Data analysis method used in this research is multiple regression. The result of the research shows that the independent variable in this research is the accounting system of local government partially have influence of significance to accountability of government institution performance, partial accounting control also have influence of significance to accountant performance of government institution, obedience to regulation and reporting system by partial have influence significance to the performance accountability of government agenciesKeywords : Local Government Accounting System, Accounting Controls, Obedience to Laws Regulation Against Accountability and Reporting Systems of Government Institutions.
PENGARUH GOOD CORPORATE GOVERNANCE, ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE (Studi Empiris pada Seluruh Perusahaan Terdaftar di BEI Mengikuti PROPER Periode Tahun 2014-2015) Risky Vera Yoanna; Kirmizi Ritonga; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research has purposed to see the influenced of good corporate governance, environmental performance and corporate social responsibility in facing financial performance in Company Listed On Indonesia Stock Exchange Year 2014-2015. This research has two variables. They are independent and dependent variable. Dependent variable consist of financial performance of the company. Independent variabel consist comissaris independent,board of direction, audit committee, environmental performance, and corporate social responsibility. The populations of this research consist of 68 company and 74 samples company from 2014-2015 which listed in Indonesia Stock Exchange. Technique or getting sample of this research was purposive sampling. Multiple regression is used to test the hypothesis. After it was tested by using SPSS version 20.00. The result show that board of direction and environmental performance has significant impact on the financial performance. While comissaris independent, comitee audit and corporate social responsibility has no significant effect on the financial performance. Adjusted R Square shows the value of 0,125. It means that 12,5% change in financial performance is affected by the determinant variables in the model while the rest 87,5% is explained by other variables not included in the model.Keywords : Good Corporate Governance, Environmental Performance, Corporate Social Responsibility dan Financial Performance.
PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN APBD DENGAN AKUNTABILITAS, KOMITMEN ORGANISASI, DAN POLITICAL BACKGROUND SEBAGAI VARIABEL MODERATING (Studi Empiris pada DPRD Kabupaten Rokan Hilir periode 2014-2019) Annisa Hapsari; Nur Azlina; Al azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to test and prove empirically the influence of the board knowledge about the budget on budget oversight with the accountability, organizational commitment, and political background as moderating variable. The population is on DPRD located in Rokan Hilir regency in 2017. The sample used as the respondents was taken by using sensus sampling method. The Questionnaires was distributed to 45 respondents, which can be processed is 42 questionnaire. Data analysis techniques to test hypotheses using simple linear regression analysis and moderated regression analysis (MRA) with SPSS 21.0. The results of the tests show that the board knowledge about the budget has significant affect on budget oversight. And result also prove the relationship between the board knowledge about the budget with budget oversight are moderated by the accountability, organizational commitment, and political background.Keywords : Knowledge, Controlling, Accountability, Organizational Commitment, Political Background
PELAKSANAAN GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA (Studi Kasus pada Desa Koto Kombu Kecamatan Hulu Kuantan Kabupaten Kuantan Singigi) Ridho Alfajri; Nur Azlina; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Village finance is a strategic thing for the village as well as for the government above the village that is the important district of village finance in affirmed by the Law of Village Number 6 Year 2014 and PERMENDAGRI No. 113 Year 2014 on Village Financial Management. In the implementation and management of Village Finance should be managed on the basis of transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. This is well realized in Koto Kombu Village where village finances are formulated by the village government of BPD and the community together. This research uses qualitative research method to get facts about financial management process in Koto Kombu village. The unit of analysis in this research is Koto Kombu Village Government. Data collection techniques used are in-depth interviews, observations and documentation to complete the data in this study. Koto Kombu Village has been participative involving the chairman of BPD and the community elements in the formulation of financial plans and village development. In the implementation and administration of the Village Koto Kombu based on PERMENDAGRI No.113 of 2014 on Village Financial Management so that the flow of implementation is good. Likewise in reporting and Accountability Koto Kombu Village Government has been transparent to the community related to the realization of village finances by disseminating financial statements to the elements of society.Keywords : Accountability, Village Financial Management, Village Government
PENGARUH LINDUNG NILAI, FINANCIAL LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK Astri Maulianti; Raja Adri SatriawanSurya; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to analyze the impact of hedging, financial leverage,corporate social responsibility and institutional ownership on tax aggressiveness,.The population in this research is company listed in Indonesia Stock Exchnage in2013 until 2017. Total sample in this research is 28 companies with five yearsobservation. Sampling technique in this research using purposive samplingtechnique and analysis teqhnique using multiple liniear regression The result ofthis research indicates that financial leverage, corporate social responsibility andinstitutional ownerships influence the tax aggressiveness. Meanwhile the hegdinghas no significant impact on tax aggressiveness. Keywords: Hedging, Financial Leverage, Corporate Social Responsibility,Institutional Ownership, Tax Aggressiveness.
PENGARUH STRESS KERJA, GAYA KEPEMIMPINAN, DAN PENGALAMAN KERJA TERHADAP KINERJA AUDITOR DENGAN REKAN KERJASEBAGAI VARIABEL MODERATING (Studi Empiris pada KAP Padang, Pekanbaru, Medan, dan Batam) Elsya Audita; Zirman Zirman; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to determine the effect of work stress, leadership style, and work experience on auditor performance with working partner as moderating variable on Public Accounting Firm in Padang, Pekanbaru, Medan, and Batam.The methods used in this research was multiple linear regression. The sampling methods used was purposive sampling which counted 36 in 2016. Data collected by distributing questionnairs to 243 auditors working in 36 Public Accounting Firm, but only 178 questionnaires were returned and can be processed. The results of the hypothesis test showed that work stress, leadership style, and working experience has an effect on auditors performance with 0.001, 0.015, and 0.004 significance. Work stress, leadership style, and working experience that moderated by co-workers has an effect on auditors performance with 0.003, 0.029, and 0.014 significance.Keywords : work stress, leadership style, working experience, co-workers, auditors performance
PENGARUH UKURAN KAP, OPINI AUDITOR, UKURAN PERUSAHAAN, TINGKAT PROFITABILITAS, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2012 – 2014) Yudith Pius Stevan Kaunang; Amir Hasan; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to Acquire empirical evidence of firm size, Auditor Opinion, company size, level of complexity of the operations of the Company and Profitability effect on audit delay on the company's property and real estate listed in Indonesian Stock Exchange (BEI). The population covers all property and real estate companies listed on the Indonesian Stock Exchange which publishes financial reports that show data that supports the analysis of the factors that affect audit delay. Further analysis of data using multiple regression analysis through SPSS 17.0 software msi. The results showed that company size has an influence on Audit Delay on Property and real estate company listed on the Indonesia Stock Exchange in 2012 - 2014. Public Accounting Firm size has an influence on Audit Delay on Property and real estate company listed on the Indonesia Stock Exchange , The complex does not have an influence on Audit Delay on Property and real estate company listed on the Indonesia Stock Exchange. Profitability has no effect on Audit Delay on Property and real estate company listed on the Indonesia Stock Exchange. Opinion Auditor has no effect on Audit Delay on Property and real estate company listed on the Indonesia Stock Exchange.Keywords: Firm Size, Auditor Opinion, Company Size, Profitability, Complexity of Operations, Audit Delay
PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISME PROFESIONAL AAUDITOR DAN PENERAPAN ATURAN ETIKA TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris Pada KAP di Pekanbaru, Padang dan Batam) Putri Annisa; Amries Rusli Tanjung; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to determine the effect of experience, independence, profesional skepticism of auditors and the application of ethical rules to detection of fraud (empirical studies on public accounting firm in Pekanbaru, Padang and Batam.The methods used in this research was multiple linear regression. Testing the validity and reliability questionnaire in this study using SPSS(Statistical Product and Service Solution). The sampling methods used was purposive sampling which counted 21 in 2016. Respondents used in this study were partners, managers, supervisors and senior and junior auditors. Data collected by distributing questionnairs to 105 auditors working in 21 Public Accounting Firm, but only 80 questionnaires were returned and can be processed. The results of the hypothesis test showed that experience, independence, skepticism professional of auditors and application of ethical rules has an effect on auditors performance with 0.001, 0.017, 0,000 and 0,004 significance.Keywords : experience, independence, skepticism professional auditors, application of ethical rules, detection of fraud
PERANAN TOTAL QUALITY MANAJEMEN (TQM) DALAM MENINGKATKAN DAYA SAING Al Azhar A
PEKBIS Vol 2, No 01 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.989 KB) | DOI: 10.31258/pekbis.2.01.%p

Abstract

Tulisan ini membahas tentang Total Kualitas Manajemen, dalam era perdaganganbebas dimana setiap negara wajib membuka pintu perdagangannya lebar-lebar,kunci untuk tetap bertahan dan bisa bersaing adalah kualitas dari hasil produksiyang dihasilkan. Perusahaan yang mampu untuk meningkatkan kualitas produksecara terus-menerus dan bisa diterima konsumen akan menjadi pemenang dalamera persaingan dunia. Total Quality Management (TQM) adalah paradigma baruyang berusaha untuk memaksimumkan daya saing perusahaan melalui peningkatanyang terus-menerus atas produk, jasa, manusia, proses dan lingkungan organisasi.
Co-Authors Amir Hasan Amri, Taqiyuddin Amries Rusli Tanjung Andani, Sri Ayu Annisa Hapsari Anriva, Yasya Dwi Astri Maulianti Azwir Nasir Bahri, Fathul Chaira Astami Putri Br.Butar-Butar Delly Ria Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Dhaulika Hidayah Diajeng Eka Putri Dian Sari Apriwinata Edfan Darlis Elsya Audita Emrinaldi Nur DP Guti, Fasya Nabilah Hardi ' Humairoh, Fitri Kirmizi ' Kirmizi Ritonga Luthfi, Muhammad M Alwi Montazeri M. Rasuli Novita Indrawati Nur Azlina Nur Azlina Nurhayati Nurhayati Nurulita, Suci Oktavia, Tiara Purba, Eva Tesanika Br Putri Annisa Putri, Devi Diana Raja Adri SatriawanSurya Ria Nelly Sari Ricky Rusydi Satriawan Ridho Alfajri Risky Vera Yoanna Sri Rahayu Lestari Taufeni Taufik Uci Lestari Warni, Anggi Risma Yesi Mutia Basri Yudith Pius Stevan Kaunang Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman