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Gusnardi '
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ANALISIS PERBEDAAN PEMAHAMAN MAHASISWA PENDIDIKAN EKONOMI ANTARA LULUSAN IPS DAN NON-IPS TERHADAP KONSEP DASAR AKUNTANSI DI UNIVERSITAS RIAU Shella Junira Junira; Gusnardi '; Hendripides '
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 2, No 2 (2015): Wisuda Oktober Tahun 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: One of the keys to mastering the science of accounting is to understand the basic concepts of accounting. Where the basic concepts of accounting includes the assets, liabilities (debts) and capital. This study aims to measure the level of understanding of the basic concepts of accounting views of accounting students who come from backgrounds different secondary education is high school social studies courses and high school science courses and also aims to determine the differences in the perception of the student or the student's understanding of the basic concepts of accounting. The method used is a method of quantitative desriptif. The population in this study were all students of class of 2012 and 2013 Economic Education Studies Program, University of Riau whohave completed the course Fundamentals of Accounting I and Accounting Basics II, consist of four classes with 152 students and the number of establishment of the samples using the technique Simple Random sampling totaling 63 people. Then determined the amount of each sample according to the school of originis Disproportionate Stratified Random Sampling. The data used is primary data that questionnaires (questionnaire) filled respondents and secondary data obtained through literature studies conducted on the books and records obtained under the related research. From the results of this study concluded that: (1) Of the three variables were used as the measurement differences in the level of students 'understanding of the basic concepts of accounting are assets, liabilities, and capital otherwise there are differences in students' understanding of the basic concepts of accounting significantly. (2) From the Department of Social and senior high school science courses have a p-value <0.05, meaning that there is a difference between the variables of the basic concepts of accounting for student understanding. Keywords : basic conceptsof accounting, studentcomprehension
PENGARUH ATRIBUT PRODUK DAN CITRA MEREK TERHADAP KEPUASAN PELANGGAN KARTU SELULER SIMPATI PADA MAHASISWA PENDIDIKAN EKONOMI UNIVERSITAS RIAU Rutmana Silalahi; Gusnardi &#039;; Hardisem Syabrus
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: The research is done to University of Riau Economic Education students to examine about the effect of product attribute and brand image on customer satisfaction of sympathetic cellular card. Sampling with proportional random sampling. While the data analysis technique used in this research is Multiple Linear Regression Analysis (f test and t test). Based on result of analysis of test data f, that product attribute and brand image together have significant effect to satisfaction. Based on t test, product attribute have an effect on to customer satisfaction 2,171 is significant, on brand image to customer satisfaction have influence equal to 7.024 is significant. If the attribute of the product and the brand image of the sympathy card is very good and can meet the customer's needs, the company succeeded in achieving the sympathetic cellular subscriber's satisfaction, but if the product attribute and the brand image of the sympathetic mobile card is not good then the company fails to give satisfaction to the customer because the company does not menyedikan According to customer requirement of cellular card usage.Keywords: Product Attributes, Brand Image, Customer Satisfaction.
PENGGUNAAN MEDIA GAMBAR UNTUK MENINGKATKAN HASIL BELAJAR SISWA PADA PELAJARAN IPS DI KELAS V SEKOLAH DASAR NEGERI 008 TELUK MEGA KECAMATAN TANAH PUTIH KABUPATEN ROKAN HILIR TAHUN AJARAN 2015/2016 Yusmita &#039;; Gusnardi &#039;; RM. Riadi &#039;
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 3, No 2 (2016): Wisuda Oktober 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstrack: IPS education emphasizes providing direct experience and todevelop the competence that the students were able to explore and understand thenature of social processes around scientifically. In addition to quality education can notbe separated from the role of the teacher as facilitator and motivator. a teacher will beeasier to accomplish the desired objectives, if a teacher uses media or tools in theprocess of teaching and learning activities IPS "the teacher as a facilitator should beable to cultivate sources and media useful learning as well as to support theachievement of learning objectives and learning process, and includes sources,textbooks, magazines or newspapers. Media is a tool that impart or disseminate ideas,ideas and opinions that can be presented to the recipients ditujui. Learning Outcomesnamely the ability of the students after receiving the result of the ability to learn. Thelearning result is output achieved thanks to the learning process. The purpose of thisresearch to improve learning outcomes IPS Grade Elementary School V.A 008 megabay, Tanah Putih, Rokan Hilir Aajaran Year 2015/2016 by using media images. Placeof research conducted in SD 008 Mega Gulf Kayu Putih subdistrict. The samples usedwere students of class V.A numbered 20 people. Techniques used in data collection byusing observation sheet student, teacher observation sheet and booklet. Techniquesused to analyze the data of student learning outcomes and engineering activities ofteachers and students. From the analysis done shows that the image method canimprove student learning outcomes SD 008 Mega Gulf Kayu Putih subdistrict RokanHilir.Keywords: Media Images and Learning Outcomes
ANALISIS KEMAMPUAN KEUANGAN DAERAH DALAM PELAKSANAAN OTONOMI DAERAH (STUDI KASUS KOTA PEKANBARU PERIODE 2005-2014) Rini Maidra Putri; Gusnardi &#039;; RM Riadi &#039;
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 4, No 1 (2017): Wisuda Februari 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract : the research aims to detemine finance capacity of Pekanbaru in the implementasion of regional autonomy among 2005-2013. This study is a descriptive comparative study with the object of study is  Pekanbaru city Central Bureau of Statistics. Secondary data is needed is the realization of the reflected toward budget revenue and expenditure in 2005 – 2014. Methodology of data collection used in this study documentation. Analysis of the data used: 1. The independence ratio of the financial area, 2. The autonomy ratio of the fiscal degree, 3. The index of ratio routin capability, 4. The accord of ratio, 5. The growth of ratio. The result showed: 1. The independence ratio of the financial area is insturctive pattern, 2. The degree of fiscal decentralization are at less intervals that is 17,06%. 3. Ratio routine capability index is less scale that is 23,24%. 4. The accord of ratio showed the result of routine expenditure is greater than the development expenditure amounted to 68,09% and 29,89% of development expenditure. 5. Finally, the growth occured in positive growth. Keywords : Regional Autonomy, The Capacity Of Local Financial
PERAN SISTEM INFORMASI AKUNTANSI DALAM PENGELOLAAN KEUANGAN GEREJA DI GEREJA GPIB IMMANUEL PEKANBARU Rebeka Manurung; Gusnardi &#039;; RM. Riadi &#039;
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstrack: Based on the Statement of Financial Accounting Standard 45 of 2011 about Non-Profit Organization, the non-profit organizations are obliged to make a financial report and should report on the users of financial report. Church as one of the non-profit organization is obliged to make an accountable financial report as well and report on to the congregation as the member of church which is also the main source of Church’s income and report on to the donators for instance the companies which are giving charity find to the church. Accounting is the activity of recording, classifying, summerizing, reporting, and analyzing the financial report of the organization. Therefore, church need accounting as a tools that help it on making, planning and supervising the accountable and transparent financial report that based on to the Statement of Financial Accounting Standard 45 of 2011 about Non-profit Organization Financial Reporting Standard which is by Accounting Association of Indonesia.Keywords: Accounting, Church Finance, Financial Report.
PENINGKATAN KOMPETENSI MATA KULIAH AKUNTANSI MANAJEMEN MELALUI PENERAPAN MODEL PEMBELAJARAN STUDENT-CENTERED eLEARNING (SCeL) Gusnardi &#039;
PEKBIS Vol 1, No 02 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.053 KB) | DOI: 10.31258/pekbis.1.02.%p

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Tujuan penelitian ini adalah untuk mengetahui peningkatan kompetensi matakuliah Akuntansi Manajemen melalui penggunaan model pembelajaran student-centered elearning (SCeL), yaitu mahasiswa akan mampu menjelaskan konsep kosuntuk kepentingan manajemen (kompetensi learning to know) dan mampumenggunakan data/informasi akuntansi manajemen.Desain model pembelajaran SCeL pada mata kuliah Akuntansi Manajementerdiri dari: (1) kualifikasi model pembelajaran, (2) implementasi modelpembelajaran, dan (3) evaluasi model pembelajaran. Kualifikasi modelpembelajaran SCeL pada mata kuliah Akuntansi Manajemen, antara lain: 1)Kecukupan materi secara elektronik, 2) Iklim pembelajaran yang konstruktif, dan 3)Penggunaan komputer sebagai sumber pengetahuan dan media komunikasi.Dari seluruh hasil pelaksanaan perkuliahaan terhadap mata kuliah AkuntansiManajemen, maka dapat disimpulkan bahwa sistem pembelajaran dengan metodestudent-centered eLearning (SCeL) cukup efektif digunakan dalam meningkatkankualitas pemahaman mahasiswa terhadap mata kuliah Akuntansi Manajemen.Seperti tabulasi atas kuesioner yang diberikan kepada mahasiswa mengacu padakuesioner SCeL Motschnig dan Holzinger (2002). Berdasarkan hasil kuesioner yangditabulasi didapat nilai rata-rata lebih besar 3,5. Hal ini menunjukkan bahwa modelini cukup baik digunakan untuk meningkatkan kemampuan mahasiswa dalammemahami mata kuliah Akuntansi Manajemen.
PENGARUH SARBANES-OXLEY ACT DAN EFEKTIVITAS INTERNAL AUDIT DEPARTEMEN TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE Gusnardi &#039;
PEKBIS Vol 2, No 01 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.381 KB) | DOI: 10.31258/pekbis.2.01.%p

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Tulisan ini membahas tentang skandal keuangan yang terjadi yang melibatkanperusahaan publik, yang menyebabkan publik kehilangan kepercayaan terhadapentitas. Akibat kasus-kasus tersebut menyebabkan pemerintah Amerika Serikat(Presiden George W. Bush pada tanggal 30 Juli 2002 menandatangani “TheSarbanes-Oxley Act of 2002 (SOA)”. Efektif tidaknya pengendalian internalperusahaan ditentukan oleh hasil audit internal yang dilakukan oleh internal auditdepartemen. Dan keefektifan hasil internal audit juga ditentukan oleh ketaatanperusahaan dalam mengikuti aturan-aturan yang berlaku (Sarbanes Oxley Act) dandilaksanakannya Good Corporate Governance
THE INFLUENCE QUALITY OF FINANCIAL REPORTS FOR LENDING AND PROSPECTS OF IMPLEMENTATION SAK ETAP IN THE SMALL AND MEDIUM ENTERPRISES (SMES) IN PEKANBARU CITY Gusnardi &#039;; Jawanri Citra PS; Fenny Trisnawati
PEKBIS Vol 7, No 3 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.704 KB) | DOI: 10.31258/pekbis.7.3.174-184

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This study aims to determine the influence of the quality of the financial reports of the credit giving and the prospect of the implementation of financial accounting standards entities without public accountability (SAK ETAP) on SMEs in the Pekanbaru City. The research data obtained from questionnaires were returned and interviews to 100 100 SMEs in the Pekanbaru City. These results indicate that the quality of financial reports SMEs do not influence the amount of credit received by SMEs .This is caused by the low quality of financial reports of SMEs so that banks are still doubt of the relevance and reliability of financial reporting SMEs. The prospect implementation for SMEs in improving the quality of financial reports is limited because of the lack of understanding SMEs on SAK ETAP.Keywords: Quality of Financial Reports, SMEs, SAK- ETAP
PENINGKATAN HASIL BELAJAR MATA KULIAH PERPAJAKAN POKOK BAHASAN PPH PSL 21 DENGAN PENDEKATAN PROBLEM POSING MAHASISWA PENDIDIKAN EKONOMI UNIVERSITAS RIAU Gusnardi &#039;
PEKBIS Vol 5, No 3 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (90.239 KB) | DOI: 10.31258/pekbis.5.3.212-219

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis apakah hasilbelajar mahsiswa meningkat dengan menggunakan pendekatan problem posingdalam pengajaran mata kuliah perpajakan pokok bahasan pajak penghasilan pasal21. Penelitian ini dilaksanakan pada semester Genap tahun ajaran 2012/2013.Populasi sekaligus sampel adalah mahasiswa kelas A dan B Prodi PendidikanEkonomi FKIP Universitas Riau, kelas A sebagai kelas eksperimen dan kelas Bsebagai kelas kontrol. Data penelitian diperoleh dari tes awal (pre test) dan tesakhir (post test). Prosedur pengumpulan data yang telah ditetapkan disusundengan prosedur yang sistematis, yaitu t a h a p p e r s i a p a n , t a h a pp e l a k s a n a a n , d a n tahap penyelesaian. Analisis data yang digunakan dalampenelitian ini adalah independent sample t-test dan paired sample t-test.Independent sample t-test untuk menguji ada tidaknya perbedaan hasil belajarantara kelas eksperimen dan kelas kontrol. Sementara itu paired sample t-testdilakukan untuk menguji efektivitas penerapan metode problem posing padakelompok eksperimen. Hasil dari penelitian menyimpulkan bahwa hasil belajarmahasiswa dalam mata kuliah perpajakan dalam pokok bahasan pajak penghasilanpasal 21 meningkat dengan penerapan pendekatan model pembelajaran ProblemPosing.Kata kunci : hasil belajar, problem posing, metode konvensional
PENETAPAN HARGA TRANSFER DALAM KAJIAN PERPAJAKAN Gusnardi &#039;
PEKBIS Vol 1, No 01 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (67.872 KB) | DOI: 10.31258/pekbis.1.01.%p

Abstract

ransaction transfer of pricing in general in management accounting applied tomeasure affiliating division performance or corporate subsidiaries. But transactionmultinational intracorporate transfer of pricing maximization of group efficiencyapplicable to in totality, and motivation of minimization of global tax load of they, withimplication the happening of friction of production from state having high tax rate tostate having minimum or low tax rate.
Co-Authors Devi Novianti Devi Novianti Gani Haryana Hardisem Syabrus Hendripides &#039; Jawanri Citra PS Masdalifah &#039; Nur Aisyah Aisyah Nurwahyuni, Atik Putri Diyah Makarti Desi Raja Hamizah Eka Putri Rebeka Manurung Reni Yulianthi Rhika Selviana Rini Maidra Putri RM Riadi &#039; RM. Riadi &#039; RM. Riadi RM Riadi RM.Riadi Riadi Rutmana Silalahi Shella Junira Junira Sri Rahmadani Ulfa Zuliana Z Yani Diana Betri Yusmita &#039;