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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS PEKBIS Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora El-Hikmah Jurnal Ilmu Dakwah dan Komunikasi
Kamaliah Kamaliah
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH GOOD GOVERNANCE, STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Siak) Umi Salamah; Kamaliah Kamaliah; Devi Safitri
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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This study aims to determine the effect of good governance, government accounting standards and internal control systems to financial accountability with organizational commitment as a moderator. The population in this study is the financial section of the regional apparaturs organization (OPD) Siak Regency as many as 26 OPD and taken 3 respondents. The questionnaire distributed to 78 respondents, and successfully collected again with complete answers obtained from taken by the method of purposive sampling. Each of the population represented 3 respondents namely head of finance, treasurer, and finance staff. The questionnaires were distributed to respondents, and were collected again with complete answers obtained from 87 respondents. Methods of data analysis used in the study This is a moderate multiple regression with the help of SPSS 21.00 software. The results of partial and simultaneous research indicate that good governance, government accounting standards and internal control system significantly influence financial accountability. So also good governance, government accounting standards and internal control system significant effect on financial accountability moderated by organizational commitment have significant effect with significant level <0,05. Regression analysis yields coefficient of determination (R2) square equal to 0,518 meaning 51,8% variation of dependent variable can be explained by variation of independent variable independent variable in this research able to influence dependent variable, While the rest equal to 48,2% influenced by other variable which not Included in this study.Keywords: good governance, government accounting standards, internal control system, organizational commitment
PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK MADYA PEKANBARU Yohanes Diaken Nainggolan; Kamaliah Kamaliah; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine how much the influence of disbursement of tax arrears with a letter of reprimand against tax revenue in Tax Office of Pekanbaru and determine how much the influence of the forced tax collection by the letter of the tax revenue in Pekanbaru City Tax Office. The population in this study is a letter of reprimand and forced letter issued by the Tax Office Pekanbaru. Samples will be taken by the researchers is a letter of reprimand and forced letter issued by the Tax Office of Pekanbaru in 2011 until 2013 (3 years). Further analysis of data using multiple linear regression model. According to the partial test results can be concluded that the warning letter does not have a significant effect on the disbursement of tax arrears. It can be seen from the value t <t table so that Ho accepted and Hi rejected. Tests on forced letter, shows that these variables affect the disbursement of tax arrears that can be seen from the value t count> t table, so that Ho refused and H2 accepted. The magnitude of the effect of the warning letter and the letter forced to increase disbursement of tax arrears in KPP Madya Pekanbaru is 0.834 or 83.40%.Keywords: Billing, Disbursement Arrears, and Taxes
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS (Studi Pada Perusahaan Jasa Subsektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) Susilawati Kurnia; Kamaliah Kamaliah; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to test the influence of liquidity, leverage and profitability, to financial distress on transportation subsector service companies listed on the Indonesia Stock Exchange in the period of year 2016-2018. Data analysis techniques in this study using descriptive methods, sampling techniques used with purposive sampling method so that the research samples obtained as much as 17 financial distress companies with the amount data observed as many as 51 observations. The result of the research that current ratio has an effect on financial distress with a significance value of 0.048 < 0.05. Debt to equity ratio has on effect on financial distress with a significance value of 0.018 < 0.05. Return on asset has no effect on financial distress with a significance value of 0.673 > 0.05.Keyword: Liquidity, Leverage, Profitability, Financial Distress
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN DAN ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABLE MODERASI (Studi Empiris Pada OPD Kabupaten Kampar Tahun 2018) Ferly Bitlinandas; Kamaliah Kamaliah; Susilatri Susilatri
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 examine the effect of Budgetary Participation, Budget Emphasis and Information Asymmetry on Budgetary Slack with Environmental Uncertainty as Moderation Variable. The population of this research are all of OPD in Kampar Regency consisting 32 OPD. This study uses primary data in the form of questionnaires in Kampar District. Tests using SPSS 17.0 software. The result of coefficient of determination test shows that 94.9% Budgetary slack is influenced by budget participation, budget emphasis, information asymmetry and environmental uncertainty. The remaining 5.1% are influenced by other variables. The findings in this study are: Budget Participation has significant effect on Budgetary Slack. Budget emphasis has significant effect on Budgetary Slack. Information asymmetry has a significant effect on Budgetary Slack. Budget Participation on Budgetary Slack with Environmental Uncertainty as the moderation variable in this research is accepted. Budget Emphasis on Budgetary Slack with Environmental Uncertainty as a moderating variable in this study was accepted. Asymmetry Information on Budgetary Slack with Environmental Uncertainty as a moderating variable in this study was received.Keywords : Budgetary Slack, Budget Participation, Budget Emphasis, Information Asymmetry, and Environmental Uncertainty
ANALISIS PENGARUH STOCK SPLIT TERHADAP HARGA SAHAM, VOLUME PERDAGANGAN DAN ABNORMAL RETURN PADA PERUSAHAAN BERTUMBUH DAN TIDAK BERTUMBUH Rahman Aditia; Kamaliah Kamaliah; Fito Nanda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to obtain empirical evidence and to analyze the differences in stock price, trading volume, and the abnormal return on the growth company and ungrowth company before and after the stock split announcement. This study uses 33 companies listed on the Indonesian Stock Exchange (BEI) that the stocksplit in the range of 2016-2018. Sum of 24 companies for growth sample’s companies, and 9 sample firms for ungrowth companies. Categorizing the growth and ungrowth companies using IOS (Investment Opportunity Set) proxy MVEBVE (Market to Book Value of Equity). Data collection techniques in this study is done by using purposive sampling method based on secondary data that are available in the Indonesia Stock Exchange website. The method of analysis used Wilcoxon signed rank test and Mann-Whitney test with IBM SPSS version 20 for Windows. Research shows that there are significant differences in the average stock price of ungrowth company, the average TVA on growth company, AAR on growth company and ungrowth companies before and after the stock split and the average stock price and the average TVA between the growth company and ungrowth company after the stock split. Where significant difference were not found in the average stock price of growth company, the average TVA of ungrowth companies before and after the stock split and the AAR between the growth companies and the ungrowth companies after stock plit.Keywords: stock split, stock price, TVA, AAR, growth, and ungrowth company
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi empiris pada perusahaan property dan real estate yang terdaftar di BEI tahun 2013-2015) Benni Sumardi; Kamaliah Kamaliah; Pipin Kurnia
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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This study aims to examine the influence of firm characteristics on corporate social responsibility disclosure. This study was conducted on property and real estate companies listed on the Indonesia Stock Exchange. Data collection techniques in this study form of data collection method documentary. The number of samples in this study are as many as 90 companies. While the method of analysis used in this study is multiple linear regression analysis with the help of SPSS version 20 program. The results showed that the size of the board of commissioners, profitability, age of company, and company size affect the disclosure of corporate social responsibility, while Leverage does not affect the disclosure of corporate social responsibility. The coefficient of determination by the four variables in this study affect the dependent variable by 41%, while 59% is influenced by other variables not described in this study.Keywords : Size of board of commissioners, Profitability, Leverage, Age of company, Company size and corporate social responsibility disclosure
PENGARUH KONFLIK PERAN, KELEBIHAN PERAN, INDEPENDENSI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) Endah Aprimulki; Kamaliah kamaliah; Devi safitri
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 examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple regression and moderate regression analysis and use SPSS version 20.00 as the software for processing the data. The result shows that the role conflict give a significant influence in auditors performance. Variable of role overload give a significant influence in auditors performance. Variable of independency give a significant influence in auditors performance. Variable of competency give a significant influence in auditors performance. Spiritual intelligent as moderating variable can moderate role conflict, role overload, independency, and competency on auditors performance.Keyword : role conflict, role overload, independency, competency, spiritual intelligence, auditor performance
PENGARUH PENGETAHUAN AKUNTANSI, PENDIDIKAN PEMILIK, OMZET USAHA, DAN MASA MEMIMPIN PERUSAHAAN TERHADAPPENGGUNAAN INFORMASI AKUNTANSI (STUDI EMPIRIS PADA UMKM DI KABUPATEN KAMPAR) Arif Rahman; Kamaliah Kamaliah; Adhitya Adhitya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this research was to identify and analyze about (1) The influence of accounting knowledge on the use of accounting information (2) The influence of owner education on the use of accounting information(3) The influence of business turnover on the use of accounting information and (4) The manager/owner’s length of time in managing on the use of accounting information. Population in this research is UMKM in Kampar district.. The method that used to the sample selection was purposive sampling method. The number of samples in this research were 117 respondents. The type of data used in this study is primary data.Data collection techniques used survey techniques by distributing questionnaires.Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 22.0 for Windows as data processing software program.Results of hypothesis test using statistical t-test showed the significant value of accounting knowledge variable 0.000< 0.05, which means that H1accepted, the owner education variable 0.072> 0.05, which means that H2not accepted, business turnover variables 0.02< 0.05, which means the H3 accepted, and manager/owner’s length of time in managing variables 0.265 > 0.05 which means that H4not accepted.Keywords : micro small and medium enterprises, the use of accounting information , accounting knowledge, owner education, business turnover and manager/owner’s length of time in managing.
PENGARUH RATE BAGI HASIL, BI RATE DAN INFLASI TERHADAP DANA PIHAK KETIGA PERBANKAN SYARIAH (STUDI PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH YANG TERDAFTAR DI BANK INDONESIA TAHUN 2012 - 2015) Veriansyah Veriansyah; Kamaliah Kamaliah; Rheny Afriana Hanif
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 used a purposive sampling method or sampling based on criteria of course. The samples were Islamic banking, that is Sharia Commercial Bank(Bank Umum Syariah), and Sharia Business Unit(Unit Usaha Syariah). The method used in this study, namely multiple linear regression to analyze the effect of partial with SPSS version 20.0. From the results of testing that has been done partial test (t test) showed that the only variable in the BI Rate that has a strong influence on the Third Party Funds, while the Rate of Profit Sharing and Inflation does not have any effect on Deposits period January 2012 - December 2015. The amount of influence that caused (R2) by the three independent variables is jointly against variable dependenya at 79,7%, there maining 20,3% is influenced by other variables not included in the study.Keywords: Third Party Funds, Rate of Profit Sharing, BI Rate, and Inflation
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Ningsih Fitri Lia; Kamaliah Kamaliah; Haryani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to determine the effect of KAP reputation, audit tenure and company size on the integrity of financial statements with the audit committee as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data, namely the Annual Report. The population in this study are all manufacturing companies listed on the IDX for the 2016-2018 period. The number of samples in this study were 210 samples for 3 years using purposive sampling. The analysis technique in this study used moderated regression analysis (MRA) and was performed using SPSS version 25. The results of this study indicate that the KAP reputation, audit tenure and company size affect the integrity of financial statements with significant values of 0.032, 0.002 and 0.002. This study finds evidence that the audit committee is able to moderate the effect of audit tenure on the integrity of financial statements with a significant value of 0.016. However, this study found that the audit committee was unable to moderate the effect of KAP reputation and company size on the integrity of financial statements with significant values of 0.299 and 0.055.Keywords: KAP Reputation, Audit Tenure, Company Size, audit committee, Integrity of Financial Statements
Co-Authors A Riyanda Rizky Adhitya Adhitya Adhitya Agri Putra Adi Chandra Afdhal Fuad Ahmad Sanusi Luqman Al Azhar L Alfiati Silfi Amir Hasan Amries Rusli Tanjung Aprilianti Aprilianti Ardian Ardi Arini Nazivah Ariza Ifan Aunurrafiq Aunurrafiq Azwir Nasir Badriyah Nurul Benni Sumardi Desmiyawati Desmiyawati Devi Safitri Edyanus Herman Halim Eka Hariyani Elvi Sepriani Endah Aprimulki Endang Hadiyanti Erick Aderson Pasaribu Eva Ulfah Rahayu Fadila Nurul Fatwiany Fatwiany Ferby Mutia Edwy Ferly Bitlinandas Fito Nanda Friska Aprilia Moina Gita Rahayu Habibullah Azzuhri Haryani Eka I Ketut Suada Intan Mahalayat Jayanti Fitri Kartika Aulia Zein Kirmizi Kirmizi Kurnia Pipin Lindarti Riski M. Rasuli Maharani Nadia Marlina Marlina Melia Frastuti Muhammad Ridho S Muqoddam Cholil Ningsih Fitri Lia Novita Indrawati Nur Azlina Nuraini Nuraini Pipin Kurnia Rahman Aditia Rahmiati Idrus Rani Munik Munika Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Rofika Rofika Solly Aryza Susilatri Susilatri Susilawati Kurnia Taufeni Taufik Tri Winarti Umi Salamah Veriansyah Veriansyah W Djuanda Widia Yulianti Widya Pratiwi Wiwik Anggraini Wiwik Indra Mariana Yesi Mutia Basri Yohanes Diaken Nainggolan Yutri Nurmalasari