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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad IJEBA (International Journal of Economic, Business & Applications) Indonesian Journal of Economics, Social, and Humanities Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PEKBIS Golden Ratio of Data in Summary
Azwir Nasir
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Humanities 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 UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (STUDI EMPIRIS PADA OPD KOTA PEKANBARU) Tulus Setiawan; Azwir Nasir; Meilda Wiguna
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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Abstract

This research was conducted at the Head of Regional Device Organization of Pekanbaru City, Head of Finance, and Treasurer who works in the Organization of Pekanbaru City Regional Devices. This research is included in quantitative research. The type of data used in this study is primary data is data derived from the next source in data collection techniques, sampling is done by purposive sampling method with sampling technique with certain considerations (Sugiyono, 2012: 392) with the respondents as many as 100 employees working in Organization of Pekanbaru City Local Area. These data were analyzed using multiple regression with SPSS Version 22. This study aims to determine the effect of Organizational Commitment, Professional Commitment, Ethical Considerations, Personal Cost and Reward of Intention to conduct Internal Whistleblowing. The main issues that will be explained by the researcher are as follows: To see how big influence between dependent variable with independent variable. The results of this study indicate that Organizational Commitment has an effect on Intention to do Internal Whistleblowing, Professional Commitment has an effect on Intention to do Internal Whistleblowing, Ethical Consideration influence Intention to Internal Whistleblowing, Personal Cost have an effect on Intention to Internal Whistleblowing and Reward Influence on Intention to do Internal Whistleblowing. So the conclusion of this research is that all hypothesis presented is acceptable.Keywords : Organizational Commitment, Professional Commitment, Ethical Considerations, Personal Cost, Reward and Intention to conduct Internal Whistleblowing.
PENGARUH PARTISIPASI ANGGARAN,PERAN KUASA PENGGUNA ANGGARAN,KEJELASAN SASARAN ANGGARAN DI MODERASI OLEH BUDAYA ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DAERAH (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Khairul Badri; Azwir Nasir; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This Study aims to identify and analyze the effect of budgetery participation,the role of authority of the budget user,clarity of budget goal.organizational culture as moderating variabel on the regional government performance.primary data were collected using a survey of civil servant (PNS) in 32 work units (SKPD) Pekanbaru city government consisting of 96 people head on education public and employment head section and sub-section .the sampling technique used purposive sampling,analysis of the data in this study using multiplelinear regression analysis by using spss version 20.0 The result of this study show that organizational culture as moderating variabel has no effect relation the role of authority of the budget user and the regional government performance.Keywords:participation,budgetery,moderation,organizational culture and performance
Pengaruh Pengetahuan dan Pemahaman, Efektifitas Sistem Perpajakan, dan Pelayanan Fiskus Terhadap Kemauan Membayar Pajak Dengan Kesadaran Membayar Pajak Sebagai Variabel Intervening. (Studi Empiris pada KPP Pratama Bangkinang) Daud Indrawan; Azwir Nasir; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of knowledge and understanding, effectiveness of the system of taxation and service tax authorities on the willingness to pay taxes and the role of consciousness pay taxes as an intervening variable. Model variables tested is knowledge and understanding, the effectiveness of the tax system, the quality of service tax authorities, the willingness to pay taxes and pay taxes consciousness.The population in this study is Bangkinang STO. This study used a sample of 74 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis method used is multiple regression with SPSS statistical software version 20.00. The results showed that the variables of knowledge and understanding, effectiveness of the system of taxation and service tax authorities have a significant effect on the consciousness of paying taxes. Similarly, the awareness of the tax paying significant effect on willingness to pay taxes.Keywords: knowledge and understanding, effectiveness sisitem taxation, service tax authorities, pay taxes awareness, willingness to pay taxes.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, KOMPETENSI APARATUR PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris pada Satuan Kerja Perangkat Dae Imam Wahid; Azwir Nasir; Supriono '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determine the effect of budget goal clarity, accounting control, local government official competence, reporting system, and obedience to the laws and regulations on the performance accountability of government institution in Agam district. The population in this study is 27 government agencies. The sample use were are 51 respondents. The type of data used is primary data by using questionnaire. The analysis tool is using multiple regression with software SPSS version 21. The result show that: 1) budget goal clarity has significant effect on the performance accountability of government institution, 2) accounting control has not significant effect on the performance accountability of government institution, 3) local government official competence has significant effect on the performance accountability of government institution, 4) reporting system has significant effect on the performance accountability of government institution, and 5) obedience to the laws and regulation has significant effect on the performance accountability of government institution. All of the independent variables are influence the dependent variables as much as 52,1%, while 47,9% is influenced by other unclear variables.Keywords: budget goal clarity, accounting control, local government official competence, reporting system, and obedience
Analisis penilaian kinerja organisasi dengan menggunakan konsep balanced scorecard pada perusahaan daerah air minum (pdam) payakumbuh Suci Mardatillah; Azwir Nasir; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to do and see an overview of the organization's overall performance assessment using the concept of Balanced Scorecard on Regional Water Company (PDAM) Payakumbuh, as seen from four perspectives: financial perspective, customer perspective, internal business perspective, and learning and growth perspective .The method used is the method of survey research deskriptif approach. Obtained from data collected secondary data from company financial data and reports. In addition, through the distribution of questionnaires to the 39 existing employees at the Regional Water Company (PDAM) Payakumbuh. Processing and analyzing the data using the classical assumption test after test the validity, reliability, and data analysis.From the results of research on the measurement of company performance using the Balanced Scorecard concept , the importance of performance measurement results can be said to be good financial perspective , ie from the ROI , the Current Ratio , Profit Margin , Operating Ratio . Results of performance measurement of the level of customer perspective customer acquisition , customer retention , customer profitability , and customer satisfaction levels also showed a good performance . The results of measurements of internal business perspective , namely innovation and after-sales service company , the overall performance of the company has shown good results . The measurement results of learning and growth perspective , the employee productivity and employee retention can be said enough . While the level of employee satisfaction also showed good results . While the validity of the test results on the level of employee satisfaction can be concluded that the measurement of the five characteristics , namely ( 1 ) the policy of the company, ( 2 ) motivation to work , ( 3 ) access to information and communication , ( 4 ) the physical condition of the company , and ( 5 ) work load and salaries , showed valid results . While testing the reliability test results also showed results quite reliable .Keywords : Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business, Learning and Growth Perspective.
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, LOCUS OF CONTROL, PENEKANAN ANGGARAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP SENJANGAN ANGGARAN (STUDI EMPIRIS PADA SKPD KABUPATEN BENGKALIS) Dwi Untari; Azwir Nasir; Volta Diyanto
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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Purposes this study was aims to look at the effect of budgetary participation, information asymmetry, locus of control, suppression budgets, and environment uncertainty towards budgetary slack in Bengkalis regency. The population in this study was 28 SKPD in Government Bengkalis. The first hypothesis testing results show that budget participation variables significantly influence budgetary slack. The second hypothesis testing results show that information asymmetry variables significantly influence budgetary slack. The third hypothesis testing results show that the locus of control variables significantly influence budgetary slack. The fourth hypothesis testing results indicate that the suppression of variables significantly influence the budget budgetary slack. The fifth hypothesis testing results show that the environment uncertainty variables significantly influence budgetary slack. Rated R Square of 0.820 (82%). It explains that the budgetary slack influenced by budgetary participation, information asymmetry, locus of control, suppression budgets, and the uncertainty of the environment, while 18% more-facto influenced by other factors not examined in this study.Keywords : Budgetary participation, information asymmetry, locus of control, suppression budgets, environment uncertainty, budgetary slack
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, PERGANTIAN AUDITOR, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2010-2013) Nelly Yulinda; Azwir Nasir; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to determine the influence of independent commissioners, audit committ, leverage, auditor switching and auditor industry specialization on the integrity of the financial report. Independent variables used in this study are independent commissioners, audit commite, leverage, auditor switching and auditor industry specialization, while the dependent variable in this study is the integrity of the financial report are measured using conservatism index (C-Score). Populations used in this study is manufacture companies listed on IDX 2010-2013, where the total population is used by 14 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 56 (14x4). Data analysis conducted with multiple regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables independent commissioners, audit committ, leverage, auditor switching which has a significant influence on integrity of the financial report, while the auditor industry specialization variables did not significantly affect the integrity of the financial report.Keywords : Independent Commissioners, Audit Commite, Leverage, Auditor Switching, and Auditor Industry Specialization
PENGARUH SIFAT MACHIAVELLIAN, LINGKUNGAN ETIKA DAN PERSONAL COSTTERHADAP INTENSI MELAKUKAN WHISTLEBLOWING (Studi Empiris Pada Bank BRI Provinsi Riau) Giovanni Riand; Azwir Nasir; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose this study to examine the effect of machiavellianism, ethical environment and personal cost to whistleblowing intention. Based on purposive sampling method, this study used a sample of 86 respondents who work as internal auditors in BRI Bank Riau Province. This study used primary data with quetionary. Data were analyzed using multiple regression analysis with SPSS 17 processing. Variable in this study was whistleblowing intention as dependent variable, machiavellianism, ethical environment and personal cost as independent variable. The results showed that (1) machiavellianism effect on whistleblowing intention, with significant value 0,005 < 0,05, (2) Ethical environment effect on whistleblowing intention, with significant value 0,003 < 0,05, (3) personal cost effect on whistleblowing intention with significant value 0,005 < 0,05. The coefficient of determination in this study was 37%, where as 63% are influenced by variables that are not observed in this research model.Keywords : Machiavellianism, ethical environment, personal cost, whistleblowing
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016. Wilda Yulika Maulitdia; Azwir Nasir; Azhari Sofyan
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 researchwas aimed to examine the factors that affect earnings management in manufacturing companies food and beverage sub-sector listed in Indonesia Stock Exchange 2013-2016. The technique of sampling using purposive sampling is the population used as sample in the study is the population that meets the criteria sample. From these criteria, we got sample of 9 food and beverage subsector companies in Indonesia Stock Exchange year 2013-2016. The analysis of this research using SPSS version 22.00. data analysis techniques to test hypotheses using multiple linear regression approach. The results of this research prove that the factors that affect earnings management (Deferred Tax Expenses, Current Tax Expenses, Profitability, and tax planning). Deferred Tax Expense has no significant effect to earnings management with value 0,839> 0,05, Current Tax Expense does not have significant effect to earnings management with value 0,993> 0,05, profitability has no effect to earnings management with value 0,379> 0,05, tax planning have significant effect to earnings management with value 0,002 <0,05. The result of determination coefficient of R2 found that 46,2% from independent variable in this research able to influence dependent variable, while the rest 53,8% influenced by other variable not examined in this research.Keywords : Earning Management, Deferred Tax Expense, Current Tax Expense, Profitability, and Tax Planning
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN PENERAPAN AKUNTABILITAS KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Lima Puluh Kota Provin Reyhan Hady Fauzan; Azwir Nasir; Sem Paulus Silalahi
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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The research aims to examine the influence of budget goal clarity, accounting control, reporting system and implementation to government performance accountability. The techinique of sampling method is purposive sampling with the sample are the chief of public institution, the chief of financial department and the chief of sub financial department in Lima Puluh Kota public institution. That data are analyzed by linear regression method and SPSS program version 19. The respondents of this research are 85 respondents. The results of this research indicate that budget goal clarity has an effect on performance accountability with 0,000 significance, accounting control has an effect on performance accountability with 0,000 significance, reporting system has an effect on performance accountability with 0,004 significance and financial accountability implementation has an effect on performance accountability with 0,016 significance. The results of this research also showed that coefficient determinant is 46,1%. While the remaining influenced by other variables not included in the regression models were not included in this study as effectivity of system internal control, work motivation and others.Keywords: budget, implementation, accounting, reporting, and government
Co-Authors ', Hariadi ', Khairunnisa R Abd. Rasyid Syamsuri Achmad Mirza Adhitio Pratama Ramadika Agus Shafrizal Al Azhar L Al Azhar Lukman Al-azhar L Amries Rusli Tanjung Andini Rahmatika Putri Ariantoni, Zendra Arif Anshari Raswen Azhari Sofyan Baskara, Bayu Yosa Damayanti, Dini Daniel Oscar Savero Daud Indrawan Derli Manalu, Derli Desi Rianti Desmiyawati Desmiyawati, Desmiyawati Desti Monika Uli Devi Safitri Dharma Wahyudi, Dharma Dhiyavani, Siti Indah Dian Mustika Sara Dwi Untari Edfan Darlis Eka Hariyani Eka Haryani, Eka Elfi Ilham Elyzabeth Missi Laurdika Simamora EMRINALDI NUR DP Ernawilis - Fathul Bahri Fitri, Ramadhani Arda Giovanni Riand Hariadi &#039; Hariadi Hariadi Imam Wahid Isty Riani Jeane Atari Juliana - Juliana Sitompul Junaidi &#039; Kamaliah Kamaliah Ketut Tirtayasa Khairul Badri Kirmizi Kirmizi Lucy Ayuna Putri Lucy Citra Fitriany, Lucy Citra Maya Lailatul Zannah Mayla Khoiriyah Mega Junita Meilda Wiguna Meri Apriani Mudrika Alamsyah Hasan Muhammad Ridho Nadya Havel Nelly Yulinda Noprial Valenra Maksyur Novita Indrawati Nur Azlina Nur Azlina Nurrahma Dewi, Nurrahma Nurul Septavita Pipin Kurnia Poppy Nurmayanti Prihet Hayezca Rizal Prima Sapta Adi, Prima Sapta Purwoko, Agus Putra, Gunawan Hutomo Mandala Putri T., Nikita Aurelia Rahmi Ilyani Rahmiati Idrus Raja Yoga Gustika Armel Ranti Oktari Ratry Martharima Wulandari Reyhan Hady Fauzan Rheny Afriana Hanif Rika Fitriyanti Riska Natariasari Riyan Hidayat Rizka Oktagiani Rizki Pratiwi Rofika &#039; Rofika Rofika, Rofika Rusli -, Rusli S, Samuel Parningotan Safrizal Safrizal Sari Ramadhani Sarmolina, Tiki Sem Paulus Sem Paulus Silalahi Sem Paulus, Sem Seprini &#039; Siti Indah Dhiyavani Siti Kholifatin Alfisyah Suci Mardatillah Supriono &#039; Susilatri Susilatri Taufeni Taufik Tedi Permadi Teguh Dheki Hakri Tengku Irahmah Tesha Jovi Amany Tri Winarti Trino Rizandi Utamy Riska Khairani Vadela Irna Utara Vince Ratnawati Volta Diyanto Wijayanti, Etri Wilda Yulika Maulitdia Winda Sri Ayu Wiwik Pujiati Yesi Mutia Basri Yolla Yorika Yulia Safitri Yulistian, Andika Yundari, Yundari Yuneita Anisma Yutri Nurmalasari