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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan PEKBIS Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Gusnardi Gusnardi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PROFESI AKUNTAN BERDASARKAN GENDER DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS RIAU Nanik Verawati; Gusnardi Gusnardi; Hendripides Hendripides
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 2 JULI - DESEMBER 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study aims to determine whether there are differences in accounting student perceptions between male and female students. The population in this study was 216 students. The type of data used in this study is primary data. The sample in this study was taken based on Slovin method, namely as many as 68 students consisting of 23 male and 45 female and using proportional random sampling technique. Data collection techniques using questionnaire retrieval.Data analysis using descriptive analysis and Independent Simple t-test. Based on the Independent Simple Test showed that there were no differences in perceptions between male and female accounting students towards accountant professional ethics with a significance value of 0.558 which is greater than decision making, ie 0.05Key Words: Perception, The Accountant Profession Ethics, Gender, University Student’s.
PENGARUH MANAJEMEN WAKTU MAHASISWA KERJA PART TIME TERHADAP PRESTASI AKADEMIK MAHASISWA JURUSAN PIPS FKIP UNIVERSITAS RIAU Annisa Arisanti; Gusnardi Gusnardi; Gani Haryana
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 7, No 2 (2020): EDISI 2 JULI-DESEMBER 2020
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study aims to know the effect of time management of part timer students toward their academic achievements of PIPS students FKIP Universitas Riau. The data were obtained through survey on every class in PIPS FKIP. The survey told those 14 respondents of economic department, 9 respondents from civic department, and 10 respondents of history department. The results showed that time management gives positive and significant effects toward academic achievement partially and simultaneously, it clarify 25,7% while the rest 74,3% is probably due to other factors which are not involved in this research. It means that to improve students’ academic achievement can be done through improving students’ time management on or off campus.Key Words: Time Management, Part Time Student Work, Academic Achievement
PENGARUH PREMI KARET DAN MOTIVASI TERHADAP KINERJA KARYAWAN PT PERKEBUNAN NUSANTARA V KEBON SEI LINDAI Dessy Natalia; Gusnardi Gusnardi; Ngadlan Ngadlan
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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ABSTRACT Premiums and motivation related to employee works. Premiums and motivation given by the company to the employees and leaders can degrade works or improve employee work. Employees who are satisfied with the premiums earned in accordance with there sults of its work will motivate employees' works in the fieldand this will have an impact on increasing the productivity of the company.This research was conducted in PT Nusantara V Plantation Kebon Sei Lindai Cambodgien IV,district Tapung Hulu,Kampar Regency. This study aims to determine whether the premiums and motivation has an influence on employee works. The population in this study were all employees of PT Nusantara V Plantation Kebon Sei Lindai Cambodgien IV. From that population will be drawn samples to be used as a respondent. To determine the sample the researcher used purposive sampling. Purposive samplingissampling thatbasedresearch purposes so that there searchers took a sample of 30 respondent.Analys is method is used by the authors is a multiple linear regression analysis.Results of studies using multiple linear regression analysis is a premium rubber positive and significant effect on the works of employees of PT Nusantara V Plantation Kebon Sei Lindai Cambodgien IV, motivation positive and significant effect on the works of employees of PT Nusantara V Plantation Kebon Sei Lindai Cambodgien IV, and premium rubber and motivation simultaneously positive and significant effect on the works of employees of PT Nusantara V Plantation Kebon Sei Lindai Cambodgien IV. Keywords: Rubber Premiums, Employee Motivation and Works
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Zuhriyah Zuhriyah; Gusnardi Gusnardi; Hendripides Hendripides
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 1 JANUARI-JUNI 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study aims to determine corporate governance that represented by institutional ownership, managerial ownership, the size of the independent commissioner, and size of the board of directors had an influence on company performance at manufacturing companies which is listing in Indonesia Stock Exchange for 2013 period until 2017. This study used quantitative descriptive with correlational design with the help of multiple regression. The data that used in this study was secondary data which was company’s annual report. The population of this study is all of the manufacturing companies amounting 146 companies with aim sample technique which have some criterias. The amount of sample in this study is 26 manufacturing companies. Simultaneously corporate governance had an influence on company performance at manufacturing companies which is listing in BEI for 2013 period until 2017 with contribution amounted 10,9%. Partially, institutional ownership had no influence on company performance, managerial ownership had no influence on company performance, the size of the independent commissioner had no influence on company performance, and size of the board of directors had an influence on company performance.Key Words: Corporate Governance, Company Performance
PENGARUH PENGETAHUAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) PADA KANTOR BADAN PENDAPATAN DAERAH (BAPENDA) KOTA PEKANBARU Romadina Permatasari; Gusnardi Gusnardi; RM Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 1 JANUARI-JUNI 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstrack: The purpose of this study is to obtain an overview of the influence of knowledge and awareness of taxpayers on taxpayer compliance in paying land and building tax (PBB). This type of research is descriptive research. The population in this study are all land and building taxpayers registered at the Office of the Regional Revenue Agency (BAPENDA) in Pekanbaru in 2018, which is 121,164 taxpayers. The primary data sources were obtained directly from the selected respondents and secondary data sources from the offices of the Pekanbaru City Revenue Agency. The method of analysis uses multiple regression analysis. The variables in this study were measured using a Likert scale. To fulfill the assumption in the use of multiple regression, the data is changed to the interval scale by using Microsoft Excel. This analysis is used for research that has more than one independent variable, is used also to process and discuss the data that has been obtained, and to test the proposed hypothesis. The results of the study concluded that the knowledge and awareness of taxpayers had a significant effect on the compliance of Land and Building Taxpayers at the Office of the Regional Revenue Agency (BAPENDA) of the city of Pekanbaru. This means that if a person or taxpayer understands and has knowledge and is aware of his tax rights and obligations so that he will fulfill his obligations. Good knowledge and awareness will help and facilitate taxpayers in carrying out tax obligations. The better knowledge and awareness of taxpayers, the compliance of Land and Building Taxpayers in the Regional Office of the Regional Revenue Agency (BAPENDA) of Pekanbaru city will increase. The more obedient taxpayers in fulfilling their tax obligations will result in increasing state revenues from this sector. Key Words: Knowledge, awareness and tax compliance.
ANALISIS TINGKAT PENGETAHUAN DAN KEPATUHAN PEMILIK RESTORAN TENTANG PAJAK RESTORAN DI KECAMATAN TAMPAN Indry Juliani; Gusnardi Gusnardi; RM Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 2 JULI - DESEMBER 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study aims to determine the level of knowledge and compliance of restaurant owners about restaurant taxes in the Tampan district. The population in this study are all restaurants in the handsome sub-district registered at Pekanbaru BAPENDA in 2018 who have requirements such as having a menu, service quality, and employee appearance that is Employees wearing clean and polite uniforms by including company identity or logo. 38 populations were obtained and all of them were used as experiments. Data collection techniques were used observation, questionnaires and tests on restaurant owner's knowledge and compliance regarding restaurant taxes distributed to respondents. Data analysis used descriptive analysis. To test the taxpayer’s knowladge and complimance, the anlysis is used based on the average (meean) per indicator.Key Words: Knowledge of Restaurant Tax and Restaurant Tax
ANALISIS LAPORAN KEUANGAN DENGAN MENGGUNAKAN RASIO CAMEL DAN METODE ALTMAN SEBAGAI ALAT UNTUK MENGUKUR TINGKAT KESEHATAN USAHA PADA BANK RIAU KEPRI CAPEM PANAM Fifi Nofianti; Gusnardi Gusnardi; Rina Selva Johan
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 1, No 2 (2014): Wisuda Oktober Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstrac : Banking problem in Indonesia is complicated. In the middle of 1997, when it was monetary crisis and performance of bank decreased. Banking monetary condition was related to the fall of Rupiah exchange rate toward US Dollar. This research aimed to find out business condition rate through CAMEL ratio and Altman method, it was also to compare the result of those methods. The data used was primary data that direct interview to employee and secondary data in form of report data. To analyze the healthiness of a company, this research used quantitative analysis. To analyze data, it used capital, asset, earning and liquidation analysis by Z-score formula. The result showed that Riau Bank was in good condition by using CAMEL ratio, while by using Altman method showed 1,84 which was in grey area. This was because the business that has been running by Riau Kepri Capem Panam was in small scale.Key word : Capital, Asset, Earning, Likuidasi, Altman Method
ANALISIS KINERJA SMA NEGERI 1 PEKANBARU MENGGUNAKAN METODE BALANCE SCORECARD Roza Sri Susanti; Gusnardi Gusnardi; Suarman Suarman
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5: Edisi 1 Januari-Juni 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: The study is aimed at describing the performance of educational institutions using Balance ScoreCard method which is applied at SMA Negeri 1 Pekanbaru. SMA Negeri 1 Pekanbaru is one of the leading schools with a lot of achievements in the field of academic and non academic. An educational institution can not be said to excel as a whole if it is only assessed by its achievement, because in educational institutions, not only the components of achievement are noticed but are also many components which have connection one to another.This research uses data analysis mix method technique with analisis unit 91 students and 51 staffs including teachers, education staffs and non permanent workers .Based on the four perspectives contained in the method of Balance Score Card (i.e financial perspective, customer, internal business and growth and learning), SMA Negeri 1 Pekanbaru performance is then categorized very well.Key Words: School Perfomance, Balance Scorecard.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA PENDIDIKAN EKONOMI TENTANG ETIKA AKUNTAN PROFESIONAL Ria Wani Br Purba; Gusnardi Gusnardi; Hardisem Syabrus
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 7, No 1 (2020): EDISI 1 JANUARI-JUNI 2020
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: Professional ethics is very important for professionals in accounting.However, there are many accountants who also provide advice to clients to be audited.Professional ethics is very important for accountants, so the focus of ethics learning isvery important for accounting education students, because students are the startingpoint for the development of the accounting profession. The purpose of this study was todetermine the significant influence of intellectual intelligence, locus of control, andreligiosity on students' perceptions about the ethical of professional accountants. Thesampling method uses a sensus sampling where the entire population is sampled, thenumber of samples in this study amounted to 43 people who are students of economiceducation who are concentrated in accounting at the 2016 University of Riau. The dataanalysis technique used is multiple linear regression. Based on the research obtainedfrom the results of this study, significant intelligence is not significant on students'perceptions of the accountant's ethical, locus of control significantly evaluates students'perceptions of the accountant's ethical with negative relationship direction andsignificant religiosity towards students' perceptions of accountant accountability issues.This article can provide contributions and comparisons of accounting related topeople's perceptions, and can increase student awareness to be able to prepare theirthoughts and perceptions before starting the world of work.Key Words: Intellectual Intelligence, Locus Of Control, Religiosity, Students' Perceptions
PENGARUH MINAT BELAJAR DAN LINGKUNGAN SEKOLAH TERHADAP PRESTASI BELAJAR SISWA PADA MATA PELAJARAN EKONOMI DI MA PONDOK PESANTREN SE-KECAMATAN KAMPAR TIMUR Heri Rahman; Gimin Gimin; Gusnardi Gusnardi
PEKBIS Vol 10, No 1 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

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This research was aimed: (1) to find out the effect of the school environment towardthe students’ learning interest at all islamic senior high school of Kampar Timur; (2)to find out the effect of the students’ learning interest toward the students’ learningachievement at all islamic senior high school of Kampar Timur; (3) to find out theeffect of the school environment toward the the students’ learning achievement at allislamic senior high school of Kampar Timur; (4) to find out the effect of the schoolenvironment toward the students’ learning achievement through the students’learning interest at all islamic senior high school of Kampar Timur. Population of thisresearch was 114 students of all islamic senior high school of Kampar Timur.Sample of this research was all of the total number of population namely 114students, the technique to determine the sample used sampling jenuh. Technique tocollect the data used questioner data and documentation. Based on the dataanalysis, the writer found that (1) there was no a significant effect of the schoolenvironment toward the students’ learning interest at all islamic senior high school ofKampar Timur; (2) there was a significant effect of the students’ learning interesttoward the students’ learning achievement; (3) there was a significant effect of theschool environment toward the students’ learning achievement at all islamic seniorhigh school of Kampar Timur; (4) there was no a significant effect of the schoolenvironment toward the students’ learning achievement through the students’learning interest at all islamic senior high school of Kampar Timur.
Co-Authors Ainil Huda Annisa Arisanti Dedek Ramadhan DESSY NATALIA Endah Dwi martuti Fifi Nofianti Fitri Agustiyana Gani Haryana Gimin Gimin Hardisem Syabrus Hendripides Hendripides Heri Rahman Indry Juliani Khairu Rahmat Makhdalena Makhdalena Maya Izayara Muhammad Yasir Mujiono Mujiono Nanik Verawati Ngadlan Ngadlan Ramadhani Fitri Reska Nada Putri Ria Wani Br Purba Rina Selva Johan RM Riadi RM. Riadi RM. Riadi Romadina Permatasari Roza Sri Susanti Sagopi Ria Apriliani Juniansen Selvi Yohana Sri Anisa Sri Kartikowati Suarman Suarman Sumarno Sumarno Zuhriyah Zuhriyah