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All Journal Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial JAM Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi JOURNAL OF APPLIED BUSINESS ADMINISTRATION Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Manajemen The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Inovasi Penelitian Jurnal Kajian Akuntansi dan Auditing Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi KIAT Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vince Ratnawati
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PERBANDINGAN KINERJA REKSA DANA SYARIAH DAN REKSA DANA KONVENSIONAL Ratnawati, Vince; Khairani, Ningrum
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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his study aims to find out about 1) The performance difference Islamic mutual funds andconventional mutual funds (in terms of return and risk), 2) The difference in theperformance of Islamic and conventional mutual funds (dilihhat of Sharpe and TreynorIndex index), 3) The difference in the performance of mutual funds Islamic and conventional(as seen from Jensen Alpha). The method used in this research is descriptive method ofcomparative study of the samples determined researcher from January 2006 to December2009. The research sample is a type of fixed income funds and konvensinal sharia and Islamicmutual funds and conventional mix. Hypothesis testing is performed using different testindependent sample t-test to determine whether the two mutual funds significantly differentor not. Tool of statistical test used was the program Statistical Product and Service Solutions(SPSS) ver. 17.0 for Windows and Microsoft Excel 2007, while the data used in the form ofdata on Net Asset Value per Unit of Participation (NAV / Unit), Jakarta Islamic Index (JII)and LQ45 Index and the data rate of Bank Indonesia Certificates (SBI) and CertificateWadiah BankIndonesia (SWBI) monthly period 2006-2009. The results showed that theperformance of mutual funds, both Islamic and conventional are different, but notsignificantly. This has become one of the economic development of evidence sharia inIndonesia, particularly in the capital markets and an encouraging performance againstperlaku Islamic economics. In the business performance of Islamic mutual funds is no lessfavorable to conventional mutual funds, and religus more accountable, for carrying out aseries of processes in accordance with the principles of Shariah.Keywords: Performance, mutual funds, risk and return, Sharpe index, Treynor index, JensenAlpha
Analisis Faktor-Faktor yang Mempengaruhi Mahasiswa Akuntansi dalam Pemilihan Karir Menjadi Akuntan Publik (Studi empiris pada Perguruan Tinggi Negeri dan Swasta di Pekanbaru) Yanti, Novri; Ratnawati, Vince; ', Supriono
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 examine the influence of the intrinsic value of work, financial rewards, work environment, professional recognition, social values, and personality labor market considerations in the selection of public accountant career.The samples in this study were students of existing state and private universities in Pekanbaru. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the students. Total Respondents were used in this analysis were 134 respondents (89%). Methods of Analysis is conducted with a multipleregression analysis using SPSS (Statistical Product and Service Solutions) Version 17.The results of testing hypotheses using the t test, concluded H2, H3, H4, H6 is accepted which has a significance value p-value <0.5, indicating that the variable financial reward, work environment, professional recognition, social values and labor market considerations have influence on the selection of public accountant career. While variable intrinsic value of work, social values and personality have a significance value of p-value > 0.5, H1, H5, H7 is not acceptable. The coefficient of determination in this study was 70%. These four variables affect the dependent variable by 70%, while 30% is influenced by other variables that are not addressed in this study.Keywords : Job Intrinsic Value, Financial Awards, Work Environment, Professional Recognition, Social Values, Job Market Considerations, Personality
THE EFFECT OF CURRENT RATIO, MANAGERIAL OWNERSHIP, ASSET GROWTH AND THE SIZE OF FUNDING POLICY IN REAL ESTATE & PROPERTY COMPANY LISTED IN 2009-2012 PERIOD Sari, Mia Permata; Ratnawati, Vince; Wiguna, Meilda
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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The purpose of this research is to see the effect of the current ratio, managerial ownership, asset growth, and the company size on the funding policy.The population of this research are all companies include in the group of Real Eatate & Property which go public on the Indonesia Stock Exchange in 2012as many as 51 companies. The companies that fulfill the critera and be the sample are 32 companies. The research analysis which is used was multiple linear regression equation with yhe help of SPSS software ( Statistical Product and Service Solution ).The results showed that the current ratio was proven to affect the funding policy on the Real Estate & Property Company. It can be seen from the t-test (3.360)> -table (1.980)and p-value (0.001)< α (0.05), meaning that the greater value of the current ratiogive and inpact on funding policies value of the companies concerned. Managerial Ownership showed that it has no effect on funding policies on Real Estate & Property Company. It can be seen from the t-test(2.756)> t-table (1.980) and p value (0.007)< α (0.05), meaning that the changes in managerial ownership will not give an effect on funding policy value on company concerned. Asset growth proved that there is no effect on the funding policy of the real estate & property company. It can be seen from t-test (-1.661) <t-table (1.980) and p value(0.099)> α (0.05), meaning that changes in growth asset will not affect the value of the policy round of funding in the company concerned. But it was showed that the size of the company affect of the funding policy of the real estate financing and property company. It can be seen from the t-test (4.909)> t-table (1.980) and p value (0.000)< α (0.05), meaning that changes in the value of the size of the company will have an impact on the value of the funding policies of the companies concerned. The coefficient of determination is 0.208 which showed that the influence of the independent variables used in the model of funding research on policy as the dependent variable of 20.8%.Keywords : Current Ratio, Managerial Ownership, Asset Growth , Company Size, Funding Policy.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN PENGANGGARAN, POLITIK PENGAGGARAN, DAN INFORMASI PENDUKUNG DENGAN TRANSPARASI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA-PPAS Elfrina, Lidya; Ratnawati, Vince; Wiguna, Meilda
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 the capacity of human resources, budgeting, planning, budgeting politics, and supporting information to the public as a moderating variable transparency to sync documents the local budget (budget) with the Public Policy Budget document (KUA) preliminary budget ceiling (PPAS ). The study population was a board member and officer / employee involved in the preparation of the Work Plan and Budget (RKA) Regional Working Units (on education) totaled 23 on education. The sampling technique using purposive sampling. Pengumpulam methods of data is the questionnaire. Analysis using multiple regression t test.The results of this study it is concluded that in partial capacity of human resources, budgeting, planning, budgeting politics, and supporting information berpengaruh significantly to the synchronization of the budget document by document KUA-PPAS. Test results indicate that the interaction of the Public Transparency can not moderate the relationship between human resource capacity, political budgeting, and supporting information to the budget document synchronization with KUA-PPAS documents, while the test results public transparency interactions may moderate the relationship between budgeting planning to synchronize with the budget document KUA-PPAS documents.Keywords: budget, KUA-PPAS, Human Resource Capacity Planning Budgeting, Politics Budgeting, Information Supporters, Transparency Publik
Analisis Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan yang tergabung dalam Jakarta Islamic Index di Bursa Efek Indonesia (BEI) tahun 2009-2012 Hutasuhut, Mastipa Hany; Ratnawati, Vince; Hasan, Mudrika Alamsyah
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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Tujuan penelitian ini adalah untuk mengetahui pengaruh sruktur aktiva, pertumbuhan aktiva, profitabilitas, Operating Leverage, ukuran perusahaan, likuiditas terhadap struktur modal. Populasi pada penelitian adalah seluruh Perusahaan Jakarta Islamic Index di Bursa Efek Indonesia (BEI) tahun 2009-2012. Metode pemilihan sampel menggunakan metode purposive sampling. Pengolahan data dilakukan dengan metode regresi linier berganda (multiple regression0 untuk memperlihatkan bagaimana variabel independen mempengaruhi variabel dependen. Hasil pengujian hipotesis pertama menunjukkan terdapat pengaruh yang signifikan antara Struktur Aktiva terhadap Struktur Modal, pada hipotesis kedua menunjukkan tidak terdapat pengaruh yang signifikan antara Pertumbuhan Aktiva terhadap Struktur Modal, pada hipotesis ketiga menunjukkan terdapat pengaruh yang signifikan antara profitabilitas terhadap Struktur Modal, pada hipotesis keempat menunjukkan tidak terdapat pengaruh yang signifikan antara operating leverage terhadap Struktur Modal, pada hipotesis kelima menunjukkan terdapat pengaruh yang signifikan antara ukuran perusahaan terhadap Struktur Modal, pada hipotesis keenam menunjukkan terdapat pengaruh yang signifikan antara likuiditas terhadap Struktur Modal. Berdasarkan perhitungan nilai koefesien determinasi (R2) sebesar 0.313. Hal ini menunjukkan bahwa Struktur Aktiva, Pertumbuhan Aktiva, profitabilitas, operating leverage, ukuran perusahaan dan likuiditas secara simultan memberikan pengaruh sebesar 31.30% terhadap Struktur Modal.Kata Kunci : Struktur Aktiva, Pertumbuhan Aktiva, profitabilitas, operating leverage, ukuran perusahaan, likuiditas dan Struktur Modal.
ANALISIS PENGUNGKAPAN (DISCLOSURE) LAPORAN KEUANGAN KABUPATEN YANG MERAIH OPINI AUDIT WAJAR TANPA PENGECUALIAN (WTP) DUA TAHUN BERTURUT-TURUT Haryadi, Eko Susilo; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The purpose of this research is to analyze and decrypt that disclosure is one of theconsiderations giving CPC opinion on Local Government Finance Report (LKPD) In2013 Regency and Regency Kuantan Meranti Islands Singingi in Riau Province.CPC Examination Report on the Financial Statements Meranti Islands Districtobtains Unqualified Opinion (WTP) 2 (two) years in a row and Regency KuantanSingingi obtain Unqualified Opinion (WTP) three (3) consecutive years. Thisresearch is a descriptive study using quantitative data types and qualitative data.This study uses primary data and secondary data as a source of data collectedusing the research documents, then analyzed using content analysis (contentanalysis). Based on the conclusion, that the disclosure (disclosure) which isconducted by the District WTP opinion that won two consecutive years has met thefull disclosure as set forth in the statement number 01 Government Regulation No.71 of 2010 concerning the Government Accounting Standards. Then theresearchers compared the completeness of the disclosure by the Local GovernmentOpinion WDP indeed obtain different levels of completeness of disclosure. However,giving opinions are not only influenced by the disclosure, but there are otherconsiderations that are used by the auditor.Keywords: Disclosures and unqualified opinion
Pengaruh mekanisme good corporate governance terhadap earning management pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia (bei) Adriantama, Bayu; Ratnawati, Vince; Nurmayanti, Poppy
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 prove the influence mechanism good corporategovernance against earning manqgement. This study is an empiriial study'on the effect of the mechanism good corporate governance against earning management in the mining company listed on the indonesian stock exciange period-200g-2-01I.The study was conducted on mining companies tisted on the indonesian stock exchange in the observation period 2009-20i1. Total sample of l6firms or 4g observations were selected through purposive sampling method. The data used are secondary data consisting of the data earning *orig"*nnt, kepemilikan institutional owned, the proportion of independent board, aid audit committee, Hypothesis testing is done using multiple regression.The results showed that the audit committee and the proportion of independent board no effect on earning management, while the institutional owned affect earning management.Keywords : Earning Management, Institutional owned, the proportion oJ' independent board, And audit committee
Analisis tingkat pemahaman mahasiswa akuntansi terhadap konsep dasar akuntansi (studi empiris pada mahasiswa akuntansi di Universitas Riau, Uunivesitas Islam Riau, dan UIN Suska) Sahala, Brinton; Ratnawati, Vince; Darlis, Edfan
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 research aims to look at the level of understanding of accountingstudents coming from High School graduates majoring in Science and high school graduates majoring in Social of the basic concepts of accounting.The population is a student majoring in accounting Degree fromUniversity of Riau, Riau Islamic University, and UIN suska Riau are listed as active student in semester 3 for the academic year 2012/2013 and have completed introductory accounting courses 1 and 2. Total sample are 120 people. The sample selected by Stratified Random Sampling method. Research analysis using the Kruskal wallis test the nonparametrik test that used to compare three or more groups of data samples.The results showed that there were differences in the understanding ofAsset Accounting between students coming from high school graduates majoring in Science and high school graduates majoring in social. But the research has shown there were no difference in the understanding of liabilities and among students of accounting that comes from High School graduates majoring in Science and high school graduates majoring in Social.Key Words: The level of understanding of accounting student, basic concepts of accounting, assets, Liabilities and equity
PENGARUH PARTISIPASI PENGANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH MELALUI KOMITMEN ORGANISASI DAN JOB-RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada SKPD Kabupaten Bengkalis) Nabilah, Dea Mayang; Ratnawati, Vince; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The objectives of this study were to prove empirically that organizational commitment job-relevant information might act as an intervening variable affecting the relationship between budgetary participation and managerial performance. Data for this study were collected by using 90 questionnaires, which were distributed to employee with 3rd and 4th grade echelon at 33 Government Offices in Bengkalis District. The sampling method used is purposive sampling. In total 68 questionnaires received were complete and hence usable in analysis. Using path analysis with SmartPLS 3.0 software, the result of this study indicates that the budgetary participation did not effects on managerial performance directly, but has indirectly possitive and significant effects through job relevant information. Meanwhile, budgetary participation positively influence organizational commitment but did not influence managerial performance trough organizational commitment as intervening variable.Keywords: budgetary participation, commitment, job-relevant information, managerial, performance.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN SIMALUNGUN Saragih, Charli Andreas; Ratnawati, Vince; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to test the effect of regional financial statement presentation and accessibility of financial statement for transparency and accountability in financial management. The study was conducted in Simalungun district. Sample in this research are employee of SKPD in Government of Simalungun. The sampling technique using purposive sampling method and there are 62 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 17. The data were analyzed to test the hypothesis using multiple linear regression analysis approach with tools statistical program, after test the classical assumption are met. The results of this study show that the presentation of the financial report and accessibility of financial report influences on transparency and accountability of financial management of the district.Keywords: financial, accessibility, transparency, and accountability
Co-Authors ', Rusli ', Supriono Abd. Rasyid Syamsuri Abdi Bhayangkara Aditya, Ritonga Nugraha Afrina Afrina Al Azhar L Al Azhar L Al-azhar A Alfiati Silfi Aminuyati Amir Hasan Andreas Andreas Andreas Andreas Andreas Andreas Anisyah, Fitri Annisa Annisa Annisa Annisa Anriva, Della Hilia Arhdum, Zioldy Atika Faizah Azhari Sofyan Azwir Nasir Azwir Nasir Bayu Adriantama Bella Suhendra Brinton Sahala Caesar Arif Budiman Charli Andreas Saragih, Charli Andreas Cherryl Berthania Andaristha Manurung Christina Vionita Dana Fasily Dea Mayang Nabilah, Dea Mayang Deddy Candra Delia - Dhyta Maya Angraeny Dian Putri Manulang Edfan Darlis Eka Fitri Nor Nor Wahyuni Eka Hariyani Eka Haryani, Eka Eko Susilo Haryadi, Eko Susilo Elisabet Simanungkalit Emrinaldi Nur Emrinaldi Nur DP &#039; Emrinaldi Nur DP, Dian Wahyuni Emrinaldi Nur, Emrinaldi Endang Sri Wahyuni Enni Savitri Erica Magdalena Fakhri - Fauzan Effendi Febri Yulisa Febri Yulisa Ferby Mutia Edwy fitri yunina Fitriani Fitriani Fitrio Ramadhani Fristy, Anne Monika Gusharita, Ulpa Hardi Hasby, Hasby Hendita Habeahan, Hendita Heriansyah, Muhammad Iqbal Hiqmah Apriliano Ramadhan Hirdri Azelya Lestari Sembiring Hutabarat, Roy Hendra Ilham Mawardi Imam Fadli, Imam Indra Wijaya Kusuma Inten, Nestiti Gemi Joni Iskandar Julita Julita Julita Julita Julita Kadir, Siti Naimah Kamaliah Kamaliah &#039; Kamaliah Kamaliah, Kamaliah Karolus Timotius Ketut Tirtayasa Khairani, Soraya Khairunnisa, Novita Lamido, Ivan Lastri Lastri Lidya Elfrina Lilisen Lilisen Liza Fiona Liza Fiona M. Rasuli Mastipa Hany Hutasuhut Mayla Khoiriyah Mega Fatmawati Siagian Mei Sari Simatupang Meilda Wiguna Mela, Nanda Fito Melvi Olinda Merrisa Susanti Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Fazli Muhammad Rivai Mustika &#039; Nanda, Fito Nanda, Salsabila Napitupulu Benget Nasrizal Akbar Nasrizal Nasrizal Ningrum Khairani Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Novita Indrawati Novita Saulina Br Situmorang Novri Yanti Nurazlina &#039; Nurhanimah Odiatma, Fajar Oetary Triyani Oktaviani, Rona Naula Paulus Sem Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Putri, Hidayatna Raharjo, Niko Dwi Razelia Keishari Agita Sembiring Redian Mulyadati Rhana Sasqia Hibatulwassi Rheny Afriana Hanif Ria Nelly Sari Ria Yunita, Ria Ricardo, Ricardo Ridho Kurniawan Rilian Pratama Rina Lesmanasari Rinda Fithriyana Rio Steven Riska Natariasari Rita Anugerah Rita Anugerah Riza Lestari Rizkie Wili Yanti Rosfariana Marbun Rudi Panca Putra Panggabean Ruhul Fitrios Rusli &#039; Rusli - Ruth Novita Andriani Salsabila Nanda SATRIYAS ILYAS Savina Swari Arizoni Sa’diah, Naila Selfira Ivani Sem Paulus Silalahi Sem, Paulus Shakira Yuliandini Shelly Novitasari Silvi, Alfiati Sitanggang, Tiofanni Sonia, Dewi Puspita Soraya Khairani Sri Mala Afni Starga Lamora Suci Asral Sukma Suhadi, Jhon Sulaiman Akbar Sundari Setia Wardani Supriono Supriono &#039; Susilatri &#039; Susilatri Susilatri Susilatri Susilatri, Susilatri Syahbana, Khairuni Taufeni Taufik Thania, Sastra Tamara Thesa Refgia Tyas Pramesti Vina Novita Vinna Marthadilova Walmi Sholihat Wardah Ainun Matondang Welly Saputri Wijaya Wendi Adha Weni Nirmala Sari Wijaya, Welly Saputra Wijayanti, Etri Windah Lestari Sidabalok Windi Wulandari Wisti, Rizky Fitria Yanti, Rizkie Wili Yanti, Rizkie Wili yesi muthia basri Yesi Mutia Yesi Mutia Basri Yesi Mutia Basri Yessi Arisandi Yessi Mutia Basri Yuanna Try Selvi Yuneita Anisma Zarefar, Arumega Zulfardiansyah NS zurman, zurman