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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Pertanian JURNAL AKUNTANSI UNIVERSITAS JEMBER JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Akuntansi dan Ekonomika Kompartemen : Jurnal Ilmiah Akuntansi Tarbawiyah Jurnal Ilmiah Pendidikan Journal of Indonesian Tourism, Hospitality and Recreation TARBAWI: Journal on Islamic Education The International Journal of Business Review (The Jobs Review) Jurnal Akuntansi Kompetif Journal of Contemporary Accounting Jurnal Sosial Humaniora Sigli JURNAL ILMIAH FEASIBLE (JIF) Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Bertuah : Jurnal Syariah dan Ekonomi Islam Unri Conference Series: Community Engagement Terbuka Journal of Economics and Business Jurnal Edu Sosial : Jurnal Pendidikan Ilmu Pengetahuan Sosial Tasharruf : Journal of Islamic Economics and Business
Nur Azlina
Fakultas Ekonomi Universitas Riau
Religion 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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ANALISIS PENGARUH KOMPETENSI, INTEGRITAS DAN INDEPENDENSI TERHADAP KUALITAS AUDIT STUDI PADA AUDITOR INSPEKTORAT KABUPATEN BENGKALIS Agustami, Try; Azlina, Nur; Hasan, Mudrika Alamsyah
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 was conducted on Auditor Office of Inspectorate of Bengkalis Regency with the aim to know the influence of variable Competence, Integrity and Independence to Quality Audit Study At Auditor Office Inspectorate Bengkalis This research uses primary data that is data obtained from interviews and giving questionnaires to all employees Auditor Office Inspectorate of Bengkalis Regency. Secondary data obtained related to the object and organizational structure of the population in this study are all employees of the Inspectorate Auditor Office of Bengkalis Regency, amounting to 13 people and sampled. The method of analysis used in this study is multiple linear regression method. From the results of tests that have been done, Partial Test (Test-t) indicates that the variable Competence, Integrity and Independence significantly influence the Quality Audit. The result of calculation of coefficient of determination (R2) is equal to 0,711 or equal to 71,1% which means, variable of Competence, Integrity and Independence together influence to Audit Quality, while the rest 22,9% influenced by other variables not examined in research this.Keyword : Competence, Integrity, Independence and Quality Audit
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN, PENGAWASAN KEUANGAN DAERAH, DAN KOMITMEN MANAJEMEN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Ben Putra, Rizki Agus; Azlina, Nur; Safitri, Devi
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 is consistent with the concept of reliability of the information in the financial statements that should be free of errors and misleading understanding of the material, presenting any facts honestly, and can be verified. This study investigated the influence of the quality of human resources, utilization of information technology, internal control, financial control area, management commitment. The sample studied consisted of 36 SKPD in Bengkalis. the analytical techniques used to test hypotheses is purposive sampling. Data were analyzed using multiple regression analysis using SPSS (Statistical Product and Service Solution) version 17. The results showed that the quality of human resources, utilization of information technology, internal control, financial control area, management commitment to have an influence on the reliability of financial reporting of local government , The quality of human resources shows the coefficient of 0.137 with significance value of 0.013. Utilization of information technology shows coefficient 0.247 with a significance value of 0.001. Internal controls showed coefficient 0.126 with a significance value of 0.008. Financial oversight regions shows coefficient 0.140 with a significance value of 0.008. Demonstrated management commitment koefiesn 0.408 with a significance value of 0.000. This decision was made are all variables significantly influence the reliability of financial reporting of local government ,Keyword : Quality resource, Information Technology, Internal Control, Supervision, Management, and reliability of financial.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Empiris Seluruh Manajer Rumah Sakit Umum Pemerintah di Provinsi Riau) Agustia, Dwi; Azlina, Nur; Rusli, Rusli
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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The purpose of this research was to identify and analyze about (1) The effect of budgetary participation on managerial performance, (2) The effect of budgetary participation on managerial performance with organizational commitment as moderating variable, and (3) The effect of budgetary participation on managerial performance with locus of control as moderating variable. Study was conducted at government general hospital in Riau Province, which amount to 13 general hospital. The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was simple random sampling. The number of samples in this research were 120 respondents. Hypothesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 17.0 for Windows as data processing software program. Results of hypothesis test using statistical ttest showed the significant value of budgetary participation variable 0.000 < 0.05, which means that H1 accepted, the organizational commitment variable 0.033 < 0.05, which means that H2 accepted, and locus of control variables 0.021 < 0.05, which means the H3 accepted. The results showed budgetary participation, organizational commitment, and locus of control has effect on managerial performance.Keywords : budgetary participation, managerial performance, organizational commitment, and locus of control.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (Studi Empiris Seluruh Manajer Rumah Sakit Umum Pemerintah di Provinsi Riau) Idrianto, Odi; Azlina, Nur; Rusli, Rusli
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

The purpose of this research was to identify and analyze about (1) The effect of budgetary participation on managerial performance, (2) The effect of budgetary participation on managerial performance with job relevant information as moderating variable, and (3) The effect of budgetary participation on managerial performance with leadership style as moderating variable. Study was conducted at government general hospital in Riau Province, which amount to 13 general hospital. The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was simple random sampling. The number of samples in this research were 120 respondents. Hypothesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 17.0 for Windows as data processing software program. Results of hypothesis test using statistical ttest showed the significant value of budgetary participation variable 0.000 < 0.05, which means that H1 accepted, the job relevant information variable 0.008 < 0.05, which means that H2 accepted, and leadership style variables 0.040 < 0.05, which means the H3 accepted. The results showed budgetary participation, job relevant information, and leadership style has effect on managerial performance.Keywords : budgetary participation, managerial performance, job relevant information, and leadership style.
PENGARUH JUMLAH WISATAWAN, JUMLAH HOTEL, PDRB TERHADAP PENERIMAAN PAJAK HOTEL Putra, Arfend Adi; Azlina, Nur; Hasan, Mudrika alamsyah
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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Abstract

The aim of the research is to find out effect the number of tourist, number of Hotel PDRB that become the factors determining tax revenue of hotels in Pekanbaru City. The hotel tax is levied on the facilities or resort lodging services providers, which include motels, inns, cabins tourism, tourism guest house, guest house, lodging houses and the like, as well asa boarding house with the number of room more than 10 (ten). The results of this study are expected to provide input for the benefit and the Local Government of Pekanbaru, especially the Office of Financial Management. The research was a descriptive study. The methods of obtaining the data were observation and library research. The data were secondary data of time series from year 2007-2014. The method of analysis used multiple regression analysis with Hotel Tax revenue as the dependent variable and three independent variables, namely the number of tourists, the number of hotels and PDRB. The results reveal that the number of tourist, number of hotel and PDRB has a significant influence on hotel tax revenue. The percentage effect of the independent variable on the dependent variable is 94% while the remaining 6% were caused by other factors not included in the regression equations.Keywords:Tourist, Hotel, PDRB, and Hotel Tax Revenue
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), KOMPETENSI SUMBER DAYA MANUSIA (SDM) DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN SKPD (StudipadaPemerintah Daerah Kota Dumai) Triwahyuni, Mustika; Azlina, Nur; Silfi, Alfiati
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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Abstract

This study aimed to examine the influence of appliance government accounting standars (sap), competence of human resource (sdm), and appliance of financial accounting system toward the quality of government financial statement. The research was conducted on the regional work units of Dumai. This study used purposive sampling method. The sample in this study is the Secretary of SKPD, treasurer of SKPD, Head of Sub Division of Finance, and Chief Financial administrator. The sample used in this study were 66 respondents. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS. The results showed that the variables of appliance government accounting standards and appliance of financial accounting system toward have effect on the quality of financial statement. While the competence of human resource do not have effect on the quality of financial statement. The independent variable can explain the dependent variable of 76,8%. While the remaining 23,2% is explained by other independent variable that are not observed in this study.Keywords: Government Accounting, Competence, Financial Accounting, and Quality of Financial
Pengaruh kebijakan dividen, kebijakan leverage, keputusan investasi dan manajemen laba terhadap nilai perusahaan pertambangan yang terdaftar di BEI tahun 2015-2018 Nurhasanatang, Siti; Taufik, Taufeni; Azlina, Nur
SOROT Vol 15, No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.79 KB) | DOI: 10.31258/sorot.15.1.13-31

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan dividen, kebijakan leverage, keputusan investasi dan manajemen laba terhadap nilai perusahaan pertambangan yang terdaftar di BEI Tahun 2015-2018. Jumlah populasi sebanyak 41 perusahaan, sedangkan jumlah sampel dalam penelitian ini sebanyak 10 perusahaan dengan periode data selama 4 tahun, sehingga data yang akan disajikan menjadi 40 data. Penarikan sampel menggunakan metode purposive sampling sedangkan analisis data menggunakan regresi Linier Berganda. Hasil penelitian menyimpulkan bahwa variabel kebijakan dividen, kebijakan leverage, keputusan investasi dan manajemen laba berpengaruh terhadap nilai perusahaan, sedangkan berdasarkan hasil uji koefisien determinasi diperoleh nilai sebesar 75,1%. Hal ini menunjukkan bahwa secara keseluruhan variabel berpengaruh terhadap nilai perusahaan sebesar 75,1%, sedangkan sisanya sebesar 24,9% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.This research aims to the effect of dividend policy, leverage policy, investment decision, and earning management on value company of mining listed at Indonesia stock exchange in 2015-2018. The total population are 41 companies, while the sample size in this study is ten companies with a data period of 4 years so that the data will be presented as 40 data. Sampling uses a purposive sampling method, while data analysis uses Multiple Linear Regression. The results of the study concluded that the dividend policy variable, leverage policy, investment decisions and earnings management affect the value of the company, while based on the results of the coefficient of determination test obtained value of 75.1%. This shows that overall the variables affect the firm value of 75.1%, while the remaining 24.9% is influenced by other variables not examined in this research leverage.
Pengaruh Audit Tenure, Disclosure, Ukuran KAP, Debt Default, Opinion Shopping, Dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate Dan Property Di Bursa Efek Indonesia Ardiani, Nurul; DP, Emrinaldi Nur; Azlina, Nur
Jurnal Ekonomi Vol 20, No 04 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.957 KB) | DOI: 10.31258/je.20.04.p.%p

Abstract

The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain company going concern. Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity. In this study, we attempt empirically to investigate the relationship between Audit Tenure, Disclosure, KAP Size, Debt Default, Opinion Shopping and Financial Condition on receiving a going concern audit opinion of a company. The samples are selected by purposive sampling method. All real estate and property’s company listed in Indonesia stock Exchange that received going concern audit opinion from 2009-2011 are used as the population. Logistic Regression is used to test the hypothesis. From the results, indicate that Disclosure, KAP Size and Debt Default is significantly affect on receiving of going concern audit opinion. While the others (Audit Tenure, Opinion Shopping and Financial Condition), are not significantly affect on receiving of going concern audit opinion of a company.
ANALISIS IMPLEMENTASI PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL SESUAI DENGAN PERATURAN PEMERINTAH ( PP ) 71 TAHUN 2010 ( Study pada Pemerintah Daerah Kabupaten Karimun ) ', Supriyono; ', Desmiyawati; Azlina, Nur
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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Abstract

The formulation of the research problem is as follows: 1). How readiness district government that Karimun indicated by the commitment, human resources, infrastructure and information systems in mengimplementa sikan PP 71 Year 2010 About the Government Accounting Standards (SAP) Based Accrual?, What are the obstacles in the implementation of Regulation No. 71 Year 2010, on Accounting Standards Government (SAP)? 2). What is an obstacle in the implementation of Regulation No. 71 Year 2010, concerning the Government Accounting Standards (SAP)? 3). How acceleration strategy implementation models PP 71 Year 2010 concerning Governmental Accounting Standards (SAP)? 3). How is the acceleration of the implementation of strategic models PP 71 Year 2010 concerning Governmental Accounting Standards (SAP), the results of this research show that commitmet has significant 0,388,the analysis with the human resource variable in has significant 0,369 , infrastructure variable in has significant 0,352 and information system it show positif significant 0,354. Of the research in the know that the implementation of the application of accrual-based government accounting standards in Karimun regency government is ready to implement the category of Government Accounting Standards (SAP) based acrual accordance with Government Regulation (PP) 71 in 2010.Keywords : implementation, accounting, accrual basis, government regulations
PENGARUH STRATEGI PEMASARAN PRODUK PENDANAAN TERHADAP JUMLAH NASABAH PT. BANK SYARI’AH MANDIRI KCP BENGKALIS Azlina, Nur
Bertuah: Jurnal Syariah dan Ekonomi Islam Vol 1, No 1 (2020)
Publisher : STAIN Bengkalis

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Abstract

ABSTRACTThe marketing strategy is basically a whole plan, integrated and unified field of marketing, which provides guidance on activities to be carried out in order to achieve the marketing objectives of a company. Marketing  strategy standalone Islamic bank KCP Bengkalis, to encourage customers to participate in activities such as banking, namely, location, promotion, and product sharing. Marketing is human activity directed to meet and satisfy the needs and human desires through the exchange process. Establishment of site selection Islamic Bank Mandiri KCP Bengkalis positively to the value of 6.589 on the variable increase the number of customers using 4 indicators, strategies, location, location and comfort. With four variables used in this study proved that the location variable has the highest influence. In this research, using a sampling method with random sampling technique. Then the retrieval of data by using a questionnaire containing open and closed questions. From the data obtained was then processed using statistical linear regression formula with the help of software SPSS 16. From the results obtained, the location variables have the most influence and significant to the variable increase in the number of customers of Bank Syariah Mandiri KCP Bengkalis. Keyword: Marketing Strategies, Increasing Number of Customers ABSTRAKStrategi pemasaran pada dasarnya adalah rencana yangmenyeluruh, terpadu dan menyatu dibidang pemasaran, yang memberikan panduan tentang kegiatan yang akan dijalankan untuk dapat tercapainya tujuan pemasaran suatu perusahaan. Strategi pemasaran bank syariah mandiri Kcp Bengkalis, untuk mengajak nasabah agar turut serta dalam kegiatan perbankan yaitu diantaranya, lokasi, promosi, bagi hasil dan produk. Pemasaran merupakan kegiatan manusia yang diarahkan untuk memenuhi dan memuaskan kebutuhan manusian dan keinginan melalui proses pertukaran. Pemilihan lokasi pendirian Bank syariah Mandiri Kcp Bengkalis  berpengaruh positif dengan nilai 6,589 terhadap variabel peningkatan jumlah nasabah dengan menggunakan 4 indikator, strategis, lokasi, letak dan kenyamanan. Dengan empat variabel yang dipergunakan dalam penelitian ini terbukti bahwa variabel lokasi memiliki pengaruh yang paling tinggi. Penelitian ini bertujuan untuk mengetahui pengaruh strategi pemasaran yang dilakukan terhadap peningkatan jumlah nasabah pada PT.Bank Syari’ah Mandiri KCP Bengkalis pada tahun 2010-2011. Dalam penelitian ini menggunakan metode pengambilan sampel dengan teknik random sampling. Kemudian pengambilan data dengan menggunakan angket yang berisi pertanyaan terbuka dan tertutup. Dari data yang diperoleh kemudian diolah dengan menggunakan rumus statistic regresi linier berganda dengan menggunakan bantuan software SPSS 16. Dari hasil penelitian diperoleh, variabel lokasi memiliki pengaruh paling  besar  dan signifikan terhadap variabel peningkatan jumlah nasabah Bank Syariah Mandiri Kcp Bengkalis. Kata Kunci: Strategi Pemasaran, Peningkatan Jumlah Nasabah
Co-Authors ', Desmiyawati ', Julita ', Supriyono Agustami, Try Agustia, Dwi Alfiati Silfi Alvi Furwanti Alwie Amri, Taqiyuddin Andi Dahliaty Azahra, Mutiara Azwir Nasir Damariswara, Rian Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Dian Pertiwi Dinanda Sulaeman Edi Erwan Eka Maulana, Gilang Emrinaldi Nur DP Endang Sri Mujiwati Evi Sribudiani Fathul Bahri Fawaida, Ulya Halida Sophia Hamzah, Hajrah Has, Fandri Riomanugusta Hasbi Al Hasymi Haugesti Diana Henni Noviasari Hua, Me Humairoh, Fitri Idrianto, Odi Ilma, Arini Ilma Ira Amelia Iznillah, M. Luthfi James Hellyward Julita Julita Kamaliah Kamaliah, Kamaliah Luthfi iznillah, Muhammad Maulana, Gilang Eka Mudrika Alamsyah Hasan Muhammad Ilyas Tarigan, Muhammad Ilyas Muhammad Luthfi Iznillah, Muhammad Luthfi Muhammad Mardhiansyah Muslim, Ego Nafis, Cholil Nainggolan, Misco Valensi Naza, Ahrun Nurhasanatang, Siti Nurul Ardiani Nurulita, Suci Putra, Arfend Adi Putra, Rizki Agus Putri, Siti Nurrahayu Rahmawati, Lusi Ramadhan, Gian Riovi Ratnawati , Vince Rheny Afriana Hanif Rijal, Abdul Riovi Ramadhan, Gian Rita Anugerah Rofika Rofika, Rofika Safitri, Meilina Sari, Embun Widya Siregar, Siti Saidah Siregar, Zhakia Nathasha Susilawati, Susilawati Syahida, Aztyara Taufeni Taufik Titania Tjandrawati Nugroho Triwahyuni, Mustika Tsalitsa, Annuriana Yananta Sari, Debyta Yesi Mutia Basri Yulia, Fanny Yundari, Yundari Yunni, Yunni Zulfikar Hasan