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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi SOLUSI Jurnal Ekonomi KIAT PEKBIS
Emrinaldi Nur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI PENGGUNAAN PRODUK BANK SYARIAH DIPANDANG DARI SUDUT POTENSI EKONOMI, SIKAP, PREFERENSI KEUNTUNGAN RELATIF DENGAN KEWAJIBAN AGAMA (RELIGIOUS OBLIGATION) SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BANK SYARIAH YANG TERDAPAT DI KOTA PEKANBARU) Devy Tresnowati; Emrinaldi Nur; Hariadi Hariadi
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

In Islam, muamalah which not allowed are those that contain elements of usury. To avoid usury which is strongly associated with the world of banking, Islamic Banks can be a solution. This study aims to examine determinant of intention to use islamic bank from the point of economic potential, attitudes, and relative advantage preferences, with attention to elements of religious obligation as a moderating variable based on the Theory of Planned Behavior. The study was conducted at ten Islamic banks and muamalat in Riau with 120 respondents. This study use multiple regression as the analytical instrument. The test results show that economic potential, attitudes and preference of relative advantage have an influence on the intentions in using Islamic banks products either directly or through moderating religious obligations. These results indicate that the economic potential and intention encourage the development of institutions and Islamic products, through moderation of religious obligations.Keywords : Intention, economic potential, attitude, preference relative advantage, religious obligations
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTEREN SEBAGAI VARIABEL MODERATING (Studi Pada SKPD Kabupaten Indragiri Hulu) Fella Wahyuni; Emrinaldi Nur; Hariadi Yasni
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 study aims to examine the influence of the Effect of applying government accounting standars, competence human resources, the role of internal audits, and information technology utilization on the quality of financial reporting information to the internal control system as moderating variable (study on regional working units Indragiri Hulu). This study was conducted in 24 regional work units in indragiri hulu with 72 respondents. The method of analysis used was in this research helped by Smart PLS software. Determination of the sample is done by using purposive sampling method. The result of this study found that, the effect of variable indicate that the variable of applying government accounting standars have not influence on the quality of financial reporting information, with t value is 0,463. Variable of competence human resource have not influence on the quality of financial reporting information, with t value 0,525. Variable of the role of internal audits have influence on the quality of financial reporting information, with t value is 2,809. Variable of information technology etilization have not influence on the quality of financial reporting information, with t value is 0,8183. On internal control system as moderating variable have not moderate relation of applying goverment accounting standars and competence human resources on the quality of financial reporting information, but internal control system variable have moderate relation of the role of internal audits and information technology utilization on the quality of financial reporting information.Keyword : government accounting standars, competence human resources, the role of internal audits, information technology utilization, the quality of financial reporting information, and internal control system
Pengaruh Good Corporate Governance terhadap Kualitas Laba dengan Manajemen Laba Sebagai Variabel Intervening: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2012 Rona Naula Oktaviani; Emrinaldi Nur; Vince Ratnawati
Jurnal Ekonomi KIAT Vol. 26 No. 2 (2015): Desember 2015
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2015.vol25(2).3032

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris bagaimana pengaruh antara good corporate governance, kualitas laba dan manajemen laba, serta untuk mengetahui apakah good corporate governance berpengaruh terhadap kualitas laba melalui manajemen laba sebagai variabel intervening. Data yang digunakan dalam penelitian ini adalah data keuangan yang diperoleh dari laporan keuangan masing-masing perusahaan sampel dan dari buku ICMD (Indonesian Capital Market Directory). Metode analisisnya adalah path analysis (analisis jalur) dengan menggunakan regresiberganda dengan bantuan SPSS versi 21. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2009- 2012, dengan jumlah sampel sebanyak 64 perusahaan. Berdasarkan hasil penelitian, ditemukan bahwa variabel kepemilikan institusional, dewan komisaris dan komite audit berpengaruh signifikan terhadap manajemen laba, sedangkan kepemilikan manajerial dan dewan direksi tidak berpengaruh signifikan tehadap manajemen laba. Variabel good corporate governance terhadap kualitas laba (kepemilikan institusional, kepemilikan manajerial, dewan komisaris, dewan direksi dan komite audit) hasilnya berpengaruh signifikan. Manajemen lababerpengaruh signifikan terhadap kualitas laba.Hubungan variabel good corporate governancedalam hal ini hanya kepemilikan institusional, dewan komisaris dan komite audit yang berpengaruh signifikan terhadap kualitas laba melalui manajemen laba sebagai variabel intervening, sedangkan kepemilikan manajerial dan dewan direksi tidak berpengaruh signifikan.
PERAN PEMIMPIN DAN KEPEMIMPINAN DI LINGKUNGAN BISNIS YANG BERUBAH UNTUK KASUS INDONESIA 20 TAHUN KE DEPAN Emrinaldi Nur
Solusi Vol 8, No 3 (2009)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1630.631 KB) | DOI: 10.26623/slsi.v8i3.1948

Abstract

Kendati berbagai kendala ekonomi global, lingkungan bisnis terus berubah akibat pergeseran dari ekonomi internasional ke ekonomi transnasional, sebagaimana istilah Peter Drucker. Ekonomi internasional yang semula terfokus pada pertukaran barang dan jasa kini meluas pada pertukaran informasi, pengetahuan, dan uang. Kemajuan teknologi, khususnya teknologi komunikasi dan informasi berperan penting dalam ekonomi transnasional.Lingkungan bisnis kian sarat akan informasi dan pengetahuan. Perusahaan-perusahaan kelas dunia berpacu meningkatkan kapasitas pengetahuan dan teknologi informasi demi daya saing global. Dalam ekonomi transnasional, batas-batas negara juga menjadi kabur akibat keterbukaan ekonomi dunia. Bagi bisnis, keterbukaan ini memperluas peluang pasar, terutama bagi negara-negara yang memiliki bargaining power namun mengancam negara-negara yang tidak memiliki daya saing.
PENGARUH GOAL ORIENTATION, ACCOUNTABILITY PRESSURE TERHADAP AUDIT JUDGMENT PERFORMANCE DENGAN SELF EFFICACY DAN EFFORT SEBAGAI MEDIASI Ratna Sari Dewi; Emrinaldi Nur; Alfiati Silfi
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.197 KB) | DOI: 10.31258/pekbis.11.3.221 – 236

Abstract

This study aims to analyze the factors that influence audit judgment performance.The population in this study is an independent auditor who works in the PublicAccounting Office in the entire Central Sumatra region. The sampling techniqueused purposive sampling method, namely the sample was chosen based on certainconsiderations in accordance with the objectives of the study. On the basis of thesampling technique, there were 60 samples to be examined, working at KAP inPekanbaru, Padang and Batam. Data analysis and hypothesis testing in this studywere conducted using the Structural Equation Model - Partial Least Square (SEMPLS)method. with WARP-PLS 6.0 as the software. The results showed that selfefficacy does not mediate the effect of goal orientation on audit judgmentperformance. While the Effort mediates Accountability pressure on audit judgmentperformance, this shows that the pressure of accountability drives the auditortowards effort, the higher the auditor's accountability pressure, the higher the effortthe auditor mobilizes in improving his performance.
Co-Authors Alfiati Silfi Devy Tresnowati Fella Wahyuni Hariadi Hariadi Hariadi Yasni Oktaviani, Rona Naula Ratna Sari Dewi Vince Ratnawati