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Pengaruh Partisipasi Penyusunan Anggaran Terhadap Senjangan Anggaran Dengan Komitmen Organisasi Dan Motivasi Sebagai Variabel Moderasi Pada Organisasi Perangkat Daerah (OPD) Kabupaten Kampar Aras Aira
JURNAL AL-IQTISHAD Vol 17, No 2 (2021)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i2.13786

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menguji partisipasi penyusunan anggaran terhadap senjangan anggaran dengan pemoderasi yaitu komitmen organisasi dan motivasi pada dinas kabupaten kampar.Penelitian ini menggunakan sampel para manajer Dinas kabupaten kampar yaitu PNS yang terlibat dalam penyusunan anggaran. Metode pemilihan sampel yang digunakan adalah metode purposive sampling.analisis data yang digunakan adalah analisis moderated regresson analysis yang didahului oleh uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas agar Semua uji kualitas data dapat terpenuhi. Pengujian hipotesis dilakukan dengan uji t dan uji R2. Dengan menggunakan SPSS versi 20,0. Hasil penelitian menunjukkan bahwa Partisipasi anggaran berpengaruh terhadap senjangan anggaran, artinya hipotesis pertama diterima, untuk hipotesis kedua ditolak, karena pada penelitian ini menunjukkan bahwa komitmen organisasi tidak memperkuat atau memperlemah hubungan antara variabel independen dan dependen, jika dilihat dari nilai signifikansi terlihat bahwa komiten organisasi lebih berperan sebagai predictor atau sebagai variabel independen  dibandingkan sebagai pemoderasi dalam penelitian ini. Sedangkan untuk hipotesis 3 diterima, dari hasil uji yang dilakukan memperlihatkan bahwa motivasi merupakan variabel yang ikut serta memperkuat atau memperlemah hubungan antara variabel independen dan dependen
Literasi Keuangan Pasar Modal Bagi Mahasiswa Anna Nurlita; Aras Aira; Irdayanti Irdayanti; Yessi Nesneri
MENARA RIAU Vol 16, No 1 (2022): April 2022
Publisher : Lembaga penelitian dan pengabdian kepada masyrakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/menara.v16i1.16410

Abstract

This PKM aims to increase students' knowledge about investing in the capital market, increase the number of investors in Uin Suska Riau, find out what factors influence students' lack of interest in investing in the capital market. PKM was held in the form of a webinar and attended by 39 participants from Uin Suska Riau and Riau University. The results achieved after the PKM implementation were an increase in students' knowledge and understanding of financial literacy in the Capital Market, seen from the number of students' interest in becoming investors in the Capital Market increased after the Webinar was held. The reason for students who have not become Capital Market investors is because they think that being an investor requires large funds and must have a fixed income, besides not understanding stock trading, it is also one of the factors for the lack of interest in investing in the capital market.
Pengaruh Etika Kerja Terhadap Kinerja Manajerial Pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Kampar Aras Aira
Kutubkhanah Vol 19, No 1 (2016): Januari - Juni
Publisher : Lembaga penelitian dan pengabdian kepada masyrakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.112 KB) | DOI: 10.24014/kutubkhanah.v19i1.2506

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh etika kerja terhadap kinerja manajerial pada dinas kabupaten Kampar pada tahun 2015, Penelitian ini menggunakan sampel para manajer Dinas kabupaten kampar yang terdiri dari 18 Satuan Kerja Perangkat Darah (SKPD).data yang diolah hanya 53 jumlah responden dari 90 yang dibagikan. Metode pemilihan sampel yang digunakan adalah metode purposive sampling. Jenis data yang digunakan adalah data primer berupa kuesioner dan data sekunder berupa profil kabupaten Kampar dan Laporan akuntabilitas pemerintah daerah. analisis data yang digunakan adalah analisis regresi sederhana yang didahului dengan uji kualitas data yang terdiri dari uji validitas, realibilitas dan normalitas. Hasil penelitian menunjukkan bahwa etika kerja berpengaruh signifikan terhadap kinerja manajerial
Pengaruh Pengetahuan Anggota DPRD Tentang Anggaran Terhadap Efektifitas Pengawasan Anggaran (Studi Empiris Pada Kabupaten Kampar) Aras Aira
Kutubkhanah Vol 15, No 2 (2012): Juli - Desember 2012
Publisher : Lembaga penelitian dan pengabdian kepada masyrakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.377 KB) | DOI: 10.24014/kutubkhanah.v15i2.238

Abstract

The research soughtly to test the effect of knowledge of the budget on the budget supervision effectivity. Dependent variables in this research is knowledge of the budget, Independent variable is the budget supervision effectivity. The population of the research was the members of parliament serving for the period of 2009- 2014. The data were the collected using a quaestionnaire to 43 members of parliament, however only 34 quaestionnaires were returned. The result revealed that the knowledge of the budget had sufficient effect on the budget supervision effectivity.
EDUKASI PERBANKAN SYARIAH KEPADA GENERASI ZILENIAL Yessi Nesneri; Irdayanti Irdayanti; Anna Nurlita; Aras Aira
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Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2401/csjee.v2i1.22728

Abstract

Islamic banking is one of the Islamic financial services that has an important role in driving the pace of the economy. Islamic banking education for the zilenial generation aims to increase knowledge about Islamic banking, especially the zilenial generation who think that Islamic banking is only for adults. The method of implementing this activity uses the Participatory Action Research (PAR) method. The results of this activity indicate that there has been an increase in knowledge about Islamic banking among the educational participants and many are interested in using Islamic banking in everyday financial transactions.Keywords: Islamic Banking, Islamic Banking Education, Zilenial Generation
The Effect Of Capital Structure, Firm Size, and Inventory Turnover on Profit Growth (Empirical Study of Coal Mining Companies Listed on The BEI in 2021-2023) Muhammad Fachri; Aira, Aras
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 2 (2024): JAWI - JUNI
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12588881

Abstract

This study aims to determine the effect of capital structure, firm size, and inventory turnover on profit growth. This research is a quantitative research. This research was conducted on coal mining companies listed on the Indonesia Stock Exchange in 2021- 2023. The population in this study amounted to 28 companies, using a purposive sampling method, a sample of 13 companies was determined for 3 years of observation so that the total observation data was 39 reports. Data analysis in this study used panel data regression with the help of Eviews. The processing results are according to the model selection test, concluding the data using a random effect model, while the results of hypothesis testing show that capital structure, firm size and inventory turnover have a significant influence on profit growth. Meanwhile, simultaneously capital structure, firm size and inventory turnover influence profit growth. The result of the adjusted rsquared coefficient of determination is 0.780802. This explains the contribution of the capital structure, firm size and inventory turnover variables in this study explaining 78.08% of the variation in the profit growth variable. Meanwhile, the remaining 21.92% is influenced by other variables not measured in this regression model.
The Influence Of The Village Financial System, Government Internal Control System, Transparency, And The Role Of Village Apparatus On Accountability Of Village Financial Management Selpiy, Jurmaini; Aira, Aras
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11504812

Abstract

This study aims to determine the influence of the village financial system, government internal control system, transparency and the role of village apparatus on the accountability of village financial management in villages in the Kuantan Tengah District, Kuantan Singingi Regency. This type of research is quantitative. The data used are primary data obtained from the distribution of questionnaires. The population of this study is all village officials and BPD members from 20 villages in the Kuantan Tengah sub-district. The sampling technique uses purposive sampling. The data analysis method used is Structural Equation Modeling based on – Partial Least Square (SEM-PLS) with Smart PLS 4 data analysis tool. The results of this research show that the village financial system, government internal control system, transparency and the role of village officials influence management accountability. village finances. The R square test results show that the contribution of all independent variables in explaining the dependent variable is 71.9%, while the other 28.1% is influenced by other factors outside this research.
Analisis Minat Berinvestasi Generasi Z (Net Generation) UIN Suska Riau Pada Pasar Modal Dari Perspektif: Literasi Keuangan, Motivasi Investasi Dan Teknologi Informasi Aras Aira; Riri Fauzana; Nasrullah Djamil
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2473

Abstract

The aim of this research is to determine the influence of financial literacy, investment motivation and information technology on the interest of Generation Z Uin Suska Riau to invest in the Indonesian Capital Market. Research was conducted on students and female students at Uin Suska Riau, the sampling technique used in this research was puposive sampling, using several criteria, namely students who were sampled were students and female students who had opened a stock account on the Indonesian capital market. Data was taken from students who registered in the Uin Suska Riau Investment Gallery. Data processing using SEM_PLS with Smart PLS Version 3. The results of the research show that the results of the Path Coefficient test for the three variables, namely financial literacy, investment motivation and information technology, have a positive value on Generation Z Uin Suska's interest in investing in the capital market, from the results of the hypothesis test. carried out, it can be concluded that financial literacy has an influence on Uin Suska Riau generation Z's interest in investing, but investment motivation and information technology have no influence on generation Z's investment interest. Keywords: : Generation Z interests; Financial literacy; investment motivation and information technology;investment interest.
SOSIALISASI PERAN MASYARAKAT DALAM PENGAWASAN DANA DESA UNTUK MENINGKATKAN AKUNTABILITAS DAN TRANSPARANSI PADA DESA KUALU NENAS KEC.TAMBANG aira, aras; Nurlita, Anna; irdayanti, Irdayanti; Nesneri, Yessi; Hidayati, Fitri
COMMUNITY SERVICE JOURNAL OF ECONOMICS EDUCATION Vol 4, No 1 (2025): Community Service Journal Of Economic Education
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/csjee.v4i1.37259

Abstract

Adanya UU Nomor 6 Tahun 2014 tentang Desa, desa diberikan kesempatan yang besar untuk mengurus tata pemerintahannya sendiri. Begitu besar peran yang diterima oleh desa, tentunya disertai dengan tanggung jawab yang besar pula. Oleh karena itu pemerintah desa harus bisa menerapkan prinsip transparansi dan akuntabilitas. Keterlibatan masyarakat dalam pengawasan dana desa tidak bisa dipandang remeh, masyarakat adalah objek sekaligus subjek dari pembangunan yang diprioritaskan dengan adanya dana desa. Keterlibatan tidak hanya dalam perencanaan dan pelaksanaan program pembangunan desa melalui dana desa, tapi tidak terkecuali juga kesadaran masyarakat mutlak harus didorong dalam pengawasan dan akuntabilitas dana desa. Kegiatan PKM dilakukan pada Desa Kualu Nenas. Hasilnya menunjukkan bahwa masyarakat memiliki kesadaran sebagai pengawas jalannya pemerintah desa, dalam melaksanakan kegiatan yang dilakukan pemerintah desa mengalami beberapa kendala, diantaranya keterlambatan pencairan dana desa.