Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Elfi Ilham
Unknown Affiliation
Economics, Econometrics & Finance

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 2   3   4   5   6 
PENGARUH PENERAPAN ANGGRARAN BERBASIS KINERJA, SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA SKPD PROVINSI RIAU (Studi Empiris Pada SKPD Provinsi Riau) Rinda Permata Sari; Kennedy -; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to prove the effect of Application of Performance-Based Budgeting to performance SKPD Riau province, then Effect of System of Financial Management Information on the performance of skpd Riau province, and the Effect of Quality of Human Resources to performance SKPD Riau province. The population in this study is the Regional Working Units (on education) in the Riau provincial government on education in 38 provinces comprising Region 1 Secretariat Riau, Riau Province Inspectorate 1, 1 Secretary DPRD Riau, Riau KORPRI 1 Secretary, Civil Service Police Unit 1, 2 Hospital (Hospital and RSJ), Agency 14, and 17 Department. Samples from this study are echelon III and IV at Department and Agency of Riau Province by 86 people. Analysis of the data in this study using tools SPSS software version 17. The results showed that the Application of Performanced-Based Budgeting, System of Financial Management Information, and Quality of Human Resource affect the Performance SKPD Riau province.Keywords: Performanced-Based Budgeting, financial, System of Financial Information area, Performanced and Human Resource to Performanced.
PENGARUH TANGGUNG JAWAB MORAL, SANKSI PERPAJAKAN, DAN PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PADA KPP PRATAMA BATAM UTARA (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang terdaftar di KPP Pratama Batam Utara Tahun2016) Eka Kurniawan; Zirman Zirman; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of moral responsibility, tax sanctions, and e-filling system application on compulsary tax on insert letter of annual notice (SPT) in KPP Pratama Batam Utara. The Population of this study is on individual taxpayers registered in KPP Pratama Batam Utara in 2016. Data of this study was analyzed by using multiple regression method using SPSS (Statistical Product and Service Solution) version 25. The results showed that the effect of moral responsibility and tax sanctions did not affect on the compulsory of compulsory tax on insert letter of annual notice (SPT) and e-filling system application affect on compulsory of compulsory tax on insert letter of annual notice (SPT).Keywords : effect of moral responsibility, tax sanctions, and e-filling system application, compulsory of compulsory tax on insert letter of annual notife.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan Non Migas yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Ziqra Reza; Zirman Zirman; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of corporate governance, leverage, company size, and disclousure ofcorporate social responsibilityagainst tax avoidance. The dependent variable used in this research was the practice of tax avoidance proxied by the effective tax rate (ETR), while the independent variable was institutional ownership, independent commissioner, the audit committe, leverage, company size and corporate social responsibility (CSR). The sample used in this study were mining companies non oil and gas listed in Indonesia Stock Exchange for period of 2013-2016 is based on criteria that have been set. The sampling method used is purposive sampling and testing this hypothesis using multiple linear regression analysis. The result of this study showed that independent commisioner, leverage and size company have significant effect on tax avoidance, but the variable institutional ownership, audit commite and CSR did not affect on tax avoidance.Keyword : Tax avoidance, ETR, Corporate Governance, Institutional Ownership, Idependent Commissioner, Audit Commite, Leverage, Company Size, CSR
Pengaruh Kinerja Fundamental Keuangan Perbankan Terhadap Tingkat Suku Bunga Deposito Berjangka Pada Bank Umum Di Indonesia Tahun 2010-2013 Yusi Lestarina; Restu Agusti; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the effect of the Capital Adequacy Ratio (CAR), the Loan to Deposit Ratio (LDR) and Return on Assets (ROA) on the One Month Deposit Interest Rate In Commercial Banks in Indonesia Year 2010-2013. The population in this study were all commercial banks in Indonesia that is still in operation during the year 2013. The data used in this research is secondary data such as time series data (monthly data) with the research period starting from January 2010 to December 2013. Methods data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) Variable CAR have negative significant effect on the variable Deposit Interest Rate. 2) Variable LDR have no significant effect on the variable Deposit Interest Rate. 3) ROA have no significant effect on the variable Interest Rate Deposit. The coefficient of determination obtained at 0.084 or 8.4%, which means 8.4% of the causes of the Deposit Interest rate variation is the change in CAR, LDR, and ROA.Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Assets (ROA) and Deposit Interest Rate
PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA PEKANBARU SENAPELAN) Tuti Wulandari; Andreas -; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research are to analyze the influence of taxpayer socialization, taxpayer knowledge, and quality of service to taxpayer compliance, directly or indirectly, by usingtaxpayer awareness as an intervening variable.The sample of this research from of 100 correspondences who are as taxpayers listed in KPP Pratama Pekanbaru Senapelan.The method of sampling using convenience sampling. The data were analysed using the path analysis with SPSS version 19.0. The results of the research showed that the tax socialization did have effect to the tax awareness. Secondly, the tax knowledge did have effect to the tax awareness. Third, quality of service did have effect to the tax awareness.Fourth, the tax socialization did have effect tothe tax compliance. Fifth, the tax knowledge did have effect tothe tax compliance. Sixth, quality of service did have noteffect tothe tax compliance. Seventh, the tax awareness did have effect tothe tax compliance. Eighth, the tax awareness incapable as an intervening variable tax socialization to tax compliance. Ninth, the tax awareness incapable as an intervening variable tax knowledge to tax compliance. Tenth, the tax awareness able as an intervening variable quality of service to tax compliance.Keywords: Taxpayer Socialization ,Taxpayer Knowledge, Quality of Service, Taxpayer Awareness, and Taxpayer Compliance
PENGARUH UKURAN PERUSAHAAN DAN UKURAN KAP TERHADAP AUDIT DELAY DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas, danTransportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2016) Mutiara adhilla Damanik; Hardi Hardi; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of This research is to examine the effect of Firm Size, Kap Size to Audit Delay with Auditor Industry Specialization as moderating variable. The population is all infrastructure, utility and transportation companies listed in Bursa Efek Indonesia in years 2015-2016. This research is included in quantitative research. The type of data used in this research is secondary data from financial statement of the aforementioned infrastructure, utility and transportation companies and data derived from the IDX fact book and Indonesian Capital Market Directory, sampling is done by the method of purposive sampling is the technique of sampling with certain considerations. The total of samples is 28 firms. These data were analyzed using multiple regression analysis with SPSS Version 17. The results of this research showed that Firm Size affects Audit Delay with significant value 0,040, KAP Size affects Audit Delay with significant value 0,000, Firm Size affects Audit Delay after moderated Auditor Industry Specialization with significant value 0,000 and KAP Size affects Audit Delay after moderated Auditor Industry Specialization with significant value 0,010. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Audit Delay, Firm Size, KAP Size, Auditor Industry Specialization
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Pada KAP Pekanbaru, Padang, Medan) Gantri Andini; Kamaliah '; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Purpose of this study was to examine the effect of audit structure, organizational commitment, role conflict,and the technology information on the performance of auditors. The location study this object is a KAP Pekanbaru, Padang and Medan. While the timing of this study in a Juni 2016. The sample use were as many as 93 auditors respondens. This research is using purposive sampling method. Data collection method used in this research is to use the instrument in the form of a questionnaire which was given the auditor of the KAP Pekanbaru, Padang and Medan. The analyzing method is Double Regression Methods using SPSS (Statistical Product and Service Solution) version 20. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be concluded: (1) Audit Structure has 0,012 significant influence on the performance of auditors, (2) Organizational Commitment has 0,029 significant influence on the performance of auditors, (3) Role Conflict has 0,000 significant influence on the performance of auditors, (4) the technology information has 0,002 significant influence on the performance auditor.All of the independent variables jointly influence dependent variables as much 64%, while 36% is influenced by other unclear variable.Keywords : Audit, Organizational, Commitment, Culture and Performance
PENGARUH KOMPETENSI, PENDIDIKAN AUDITOR, PENGALAMAN AUDITOR, DAN LAMANYA HUBUNGAN AUDIT TERHADAP INDEPENDENSI AUDITOR (Studi Empiris pada KAP di Kota Medan, Pekanbaru, dan Padang) Miftakhul Hidayah; Amir Hasan; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the influence of the competency, auditors education, auditors experience and the length of the audit relationship on the Auditors Independency. Auditors independency has a very important role to the auditor when the audit task is to maintain an honest and impartial attitude to anyone.The population in this study is the auditor who worked on the KAP Medan, Pekanbaru, and Padang consisting of 34 KAP. The samples used by random sampling. Questionnaire distributed to respondents were 170 and the number of questionnaires that can be analyzed as many as 95. The data analysis technique used in this study is the technique of multiple regression analysis by using SPSS version 20.0.The result of this study indicated that competency, auditors education, and auditors experience have significantly effect on auditors independency. While the length of audit relationship dont have significantly effect on auditors independency.Keywords: Competency, Auditors Education, Auditors Experience, The Length of Audit Relationship, and Auditors Independency.
Pengaruh pengalaman kerja, etika, integritas, dan motivasi terhadap kualitas audit (Studi empiris pada auditor BPKP Provinsi Riau) Ridho Hidayat; Andreas '; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of work experience, ethics, integrity and motivation auditors on audit quality on BPK auditors Riau Province.The population in this study were all fixed auditors totaling 118 auditor remains in office working BPK Riau Province. Researchers determined with a purposive sample/judgment sampling that is, all the auditors still numbering 118 people in Riau BPK office working on the inspection or audit in 2014. Analytical method used is multiple regression analysis to test the hypothesis. The results showed that only work experience, ethics, and integrity that has a positive effect on audit quality, while motivation negatively affect audit qualityKeywords: Quality audits, work experience, ethics, integrity, motivation auditors.
Pengaruh information technology relatedness terhadap kinerja perusahaan dengan knowledge management capability sebagai variabel intervening (penelitian terhadap perusahaan perbankan di kota Pekanbaru) Syahreiza Eria; Zulbahridar '; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study examines whether or not and how information technology (IT) relatedness influences corporate performance. This study proposes that knowledge management (KM) is a critical organizational capability through which IT influences firm performance. Measurement of IT relatedness and KM capability uses a reflective secondorder factor modeling approach for capturing complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure) and for capturing complementarities among the three dimensions of KM capability (product KM capability, customer KM capability, and managerial KM capability). A survey was conducted among 79 branch managers of banking in Pekanbaru. Structural Equation Model (SEM) was used to analyze the data using the software program of SmartPLS (Partial Least Square). The findings support for the hypotheses of the study. IT relatedness of business units enhances the cross unit KM capability of the corporate. The KM capability creates and exploits cross-unit synergies from the product, customer, and managerial knowledge resources of the corporate. These synergies increase the corporate performance. IT relatedness of business units positively influences corporate performance. IT relatedness also has significant indirect effects on corporate performance through the mediation of KM capabilityKeywords: Information Technology Relatedness, Knowledge Management Capability, Corporate Performance, Second Order Construct, Partial Least Square
Co-Authors ', Kamaliah ', Khairunnisa R ', Zirman ', Zulbahridar Ahmad Rifqi Amir Hasan Analdo, Try Putera Analdo Try Putera Analdo Andreas ' Andreas - Andreas - Andreas Andreas Andreas Andreas Anugrah, Ichsan Satya Ayu Adriany Azwir Azwir Nasir Charlie Tambunan Desy Ratna Sary, Desy Ratna Eka Kurniawan Elisabeth Veronika Sipahutar Fatma Mundriasari Firman Jaya Florentina Florentina Marta Delima BR. Sin Gantri Andini Gideon Saputra Gusmella Ismarita Hardi Hardi Indah Permata Sari INDAH WULANDARI Indra Permana, Indra Jeane Atari Juniaputri, Karina Khairunnisa Kamaliah ' Kamaliah Kamaliah, Kamaliah Kennedy - Listari, Alya Lucy Citra Fitriany, Lucy Citra M Rizki Rinaldi Mega Diana Sari Mega Junita Miftakhul Hidayah Mirza, Refi Mutiara adhilla Damanik Nadiah Ocvinitha Rahman Nurul Septavita Raja Adri Satriawan Resi Prima Rani, Resi Prima Restu Agusti Revi Revika Ridho Hidayat Rinda Permata Sari Rita Anugerah Rizka Oktagiani Saut Parulian Saydella Ayudia, Saydella Suwandi - Syafriliani - Syahreiza Eria Syamsul Arifin Sylvia Fitriana Tuti Wulandari Utamy Riska Khairani Vadela Irna Utara Wulanda, Rhisa Dwi Putri Yushananda, Rizki Pratama Yusi Lestarina Zaki Rifki Zarman Zikri Ziqra Reza Zirman Zirman Zulbahridar ' Zulbahridar - Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulfikri Rahmat