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PENGARUH PENGETAHUAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) PADA KANTOR BADAN PENDAPATAN DAERAH (BAPENDA) KOTA PEKANBARU Romadina Permatasari; Gusnardi Gusnardi; RM Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 1 JANUARI-JUNI 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract

Abstrack: The purpose of this study is to obtain an overview of the influence of knowledge and awareness of taxpayers on taxpayer compliance in paying land and building tax (PBB). This type of research is descriptive research. The population in this study are all land and building taxpayers registered at the Office of the Regional Revenue Agency (BAPENDA) in Pekanbaru in 2018, which is 121,164 taxpayers. The primary data sources were obtained directly from the selected respondents and secondary data sources from the offices of the Pekanbaru City Revenue Agency. The method of analysis uses multiple regression analysis. The variables in this study were measured using a Likert scale. To fulfill the assumption in the use of multiple regression, the data is changed to the interval scale by using Microsoft Excel. This analysis is used for research that has more than one independent variable, is used also to process and discuss the data that has been obtained, and to test the proposed hypothesis. The results of the study concluded that the knowledge and awareness of taxpayers had a significant effect on the compliance of Land and Building Taxpayers at the Office of the Regional Revenue Agency (BAPENDA) of the city of Pekanbaru. This means that if a person or taxpayer understands and has knowledge and is aware of his tax rights and obligations so that he will fulfill his obligations. Good knowledge and awareness will help and facilitate taxpayers in carrying out tax obligations. The better knowledge and awareness of taxpayers, the compliance of Land and Building Taxpayers in the Regional Office of the Regional Revenue Agency (BAPENDA) of Pekanbaru city will increase. The more obedient taxpayers in fulfilling their tax obligations will result in increasing state revenues from this sector. Key Words: Knowledge, awareness and tax compliance.
ANALISIS TINGKAT PENGETAHUAN DAN KEPATUHAN PEMILIK RESTORAN TENTANG PAJAK RESTORAN DI KECAMATAN TAMPAN Indry Juliani; Gusnardi Gusnardi; RM Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 2 JULI - DESEMBER 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract

Abstract: This study aims to determine the level of knowledge and compliance of restaurant owners about restaurant taxes in the Tampan district. The population in this study are all restaurants in the handsome sub-district registered at Pekanbaru BAPENDA in 2018 who have requirements such as having a menu, service quality, and employee appearance that is Employees wearing clean and polite uniforms by including company identity or logo. 38 populations were obtained and all of them were used as experiments. Data collection techniques were used observation, questionnaires and tests on restaurant owner's knowledge and compliance regarding restaurant taxes distributed to respondents. Data analysis used descriptive analysis. To test the taxpayer’s knowladge and complimance, the anlysis is used based on the average (meean) per indicator.Key Words: Knowledge of Restaurant Tax and Restaurant Tax
Pemanfaatan limbah kelapa sawit untuk budidaya jamur merang dalam upaya perbaikan ekonomi desa: Pengabdian kepada masyarakat di Desa Kampung Baru, Kabupaten Pelalawan Djaimi Bakce; Almasdi Syahza; Syaiful Bahri; Mitri Irianti; RM Riadi; Brilliant Asmit
Unri Conference Series: Community Engagement Vol 1 (2019): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.1.235-242

Abstract

There is oil palm waste in the form of Oil Palm Empty Bunches (TKKS) in the Village of Kampung Baru, Subdistrict of Ukui, Pelalawan Regency. TKKS can be used as a medium for straw mushroom cultivation. To utilize this potential, the team provided the training and assistance in developing mushrooms product and its institutional strengthening to the community groups and local economical institutions. The team implement the activities by conducting community assistance to 20 village people. Other than that, the team gave the marketing knowledge of the mushroom product, so that it could increase the community income and economy. The activities located in the biogas plant development area. The result is participants have been able to cultivate mushroom from the process of setting the medium to harvesting. This activity has not reached the stage of harvest calculation and marketing yet. But the participants have got a mushroom products estimation that in the 144 m2 harvested area produces 34.56 kg of mushroom is per day.
PENGEMBANGAN MODEL PEMBELAJARAN BERBASIS MULTIMEDIA PADA MATA KULIAH KOMPUTER AKUNTANSI RM Riadi; Bedriati Ibrahim
PEKBIS Vol 6, No 2 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.232 KB) | DOI: 10.31258/pekbis.6.2.105-115

Abstract

Penelitian ini bertujuan untuk untuk menghasilkan multimedia pembelajaranberbasis komputer Akuntansi dan untuk mengetahui respon mahasiswa terhadapmultimedia pembelajaran berbasis komputer akuntansi. Penelitian ini dilaksanakanpada mata kuliah komputer akuntansi dengan jumlah mahasiswa semester V (Lima)sebanyak 41 orang. Hasil penelitian menunjukkan pada aspek media yang terdiridari Uji validasi media terdiri dari 2 (dua) aspek yakni aspek media dan uji aspekmateri. Pada uji aspek media terdiri dari 2 (dua) uji yakni aspek kemanfaataan danaspek tampilan. Pada uji validasi media, peneliti menggunakan penilaian dari pihaklain yakni penilaian dari ahli komputer dan penilaian dari salah seorang dosenakuntansi. Dari hasil uji aspek media yang terdiri dari aspek kemanfaatan nilairerata diperoleh 3,83 atau dapat dikategorikan mendekati “baik”. Dari aspektampilan diperoleh nilai sebesar 3,78 atau dapat disimpulkan mendekati “baik”. Padauji aspek materi yang terdiri dari uji aspek pembelajaran dan aspek materi. Padaaspek pembelajaran penilaian oleh expert adalah sebesar 3,93 dan dikategorikanmendekati “baik”. Sedangkan pada aspek isi atau materi mendapatkan rerata 3,37atau cukup baik. Respon pada aspek pembelajaran memperoleh skor 3,66 ataumendekati baik, pada aspek materi atau isi, diperoleh skor sebesar 3,32 atau “cukupbaik”. Hasil penelitian ini menyimpulkan bahwa penggunaan pembelajaranmultimedia dapat diterapkan sebagai suplemen pembelajaran.Kata Kunci ; pembelajaran, aspek media, respon mahasiswa
PENGARUHMANAJEMEN LABA, KINERJA KEUANGAN DAN SIZE PERUSAHAAN TERHADAP CORPORATE GOVERNANCE PERCEPTION INDEX DAN IMPLIKASINYA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY RM Riadi; Amries Rusli Tanjung; Edyanus Herman Halim
PEKBIS Vol 5, No 1 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.391 KB) | DOI: 10.31258/pekbis.5.1.1-12

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This research aimed to knew about influence of earning management, financialperformance, and size of company to CGPI and CSR according influence of CGPIwith CSR. The methode of data collection using secondory analysis throughfinancial reporting, cash flow reporting comprehensively including stock value in parvalue and market value. The data was analysing using Microsoft Excell, Lisrel ANFStatistical Program Service Solution (SPSS) version 17. The population countsabout 77 companies, only 48 companies could continued to be analyse causecompelete of data. From analyse of data, the data are normal and get more fit.Comprehensively CGPI, earning management, financial performance and size,could explain CSR about 19%. The rest is explaining by others variabel about 81%(100%-19%). CGP has negative relationship with CSR about 1.52. Earningmanagement has negative relationship with CSR about 3.99. Financial Performance(Tobin Q) has negative relationship with CSR about 0.29. Size have positiverelationship with CSR about 2,28. Comprehensively earning managemen, financialperformance and size could explained CGPI about 15%. The rest has beenexplained by others variabel about 85% (100%-15%). Earning management hasnegative relationship with CGPI about 1.20. Financial Performance has positiverelationship about 0,022 to CGPI and Size has positive relationship about 0.25 toCGPI. Result of this research can conclussion only earning management hasinfluence and significant to CGPI about 23.04%. Financial performance dan size hasinfluence only about 0.64% and 5.29%. To CSR, nor earning management, financialperformance and size has not influence. The influence earning management,financial performance and size are 0.04%, 6.25%, and 7.84%. The influence ofCGPI to CSR only about 9%, it means doesn’t significantly.Keyword: CGPI, CSR and earning management
Analisis dan Potensi Komoditi Unggulan Perkebunan Provinsi Riau (An Analysis and Potential of Leading Commodities of The Riau Province) Luluk Anggraini, Eka Nurtia; Syahza, Almasdi; Riadi, Rm
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.4189

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Pengoptimalan potensi subsektor Perkebunan dapat dilakukan dengan penentuan prioritas pengembangan subsektor yang menjadi basis di Provinsi Riau.Tujuan dari penelitian ini adalah menganalisis subsektor Perkebunan di masing-masing kabupaten di Provinsi Riau. Metode dasar yang digunakan dalam penelitian ini adalah deskriptif Kuantitatif.Metode pengambilan daerah penelitian dilakukan secara purposive. Data yangdigunakan adalah data sekunder yang meliputi PDRB di Provinsi Riau tahun 2015-2019.Metode analisis data yang digunakan yaitu LQ dan analisis Shift Share. Hasil analisis LQ mengungkapkan bahwa sektor pertanian menjadi sektor basis di Provinsi Riau. Sub sektor pertanian yang menjadi sub sektor basis adalah subsektor Perkebunan.Peran penting yang dimiliki sektor pertanian terhadap perekonomian telah terjadi transformasi struktur ekonomi. Analisis shift share untuk subsektor Perkebunan unggulan pada tiap-tiap Kabupaten menunjukkan hasil yang berbeda-beda ada yang positif ada pula yang nilainya negatif yang pastinya di pengaruhi banyak faktor seperti keadaan alam, kultur masyarakat, dll yang berarti bahwa sektor-sektor tersebut memiliki keunggulan kompetitif dan berdaya saing untuk dikembangkan, sekaligus hal ini menggambarkan arah kebijakan pemerintah dalam mengembangkan sektor ekonomi.
Penerapan Model Pembelajaran Kooperatif Think Pair Share Dalam Meningkatkan Hasil Belajar Siswa di SMK LABOR BINAAN FKIP UNRI PEKANBARU Sinaga, Uci Angelin; Caska, Caska; Riadi, RM
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 2, No 2 (2024): Agustus 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v2i2.2251

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Penelitian ini betujuan untuk mengetahui peningkatan hasil belajar siswa melalui penerapan model pembelajaran Kooperatif Think Pair Share di SMK LABOR BINAAN FKIP UNRI PEKANBARU. Penelitian ini menggunakan jenis penelitian Penelitian Tindakan Kelas (PTK). Penelitian ini dilakukan di SMK LABOR BINAAN FKIP UNRI PEKANBARU. Sampel yang diambil dalam penelitian ini yaitu siswa kelas X AKL pada mata pelajaran Etika Profesi Akuntansi. Pengumpulan data penelitian dilakukan dengan menyebarkan soal tes berupa pretest dan posttest dengan jumlah masing–masing 10 butir soal berbentuk pilihan ganda. Dengan demikian dapat diambil kesimpulan bahwa Penggunaan model pembelajaran Kooperatif Think Pair Share dalam pembelajaran mampu meningkatkan hasil belajar siswa kelas X AKL di SMK Labor Pekanbaru dan terdapat peningkatan hasil belajar siswa setelah menerapkan model pembelajaran Kooperatif Think Pair Share dalam pembelajaran.